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HomeMy WebLinkAbout2013 Budget .1 2013 ANNUAL OPERATIONS CAPITAL IMPROVEMENT BUDGETS As adopted at the 12/17/12 City Council Meeting Under Ordinance Nos.: 4081 & 4082 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/or 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 or other improvements. Debt service expenditures repay borrowed money and related interest. WHAT IS A FUND? The City is financially organized into 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. The General Fund receives all of the property taxes,except those that are voter approved for the repayment of debt. 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. Construction Funds: The Construction fund is used to account for the accumulation of resources to fund construction projects related to general government. Utility related construction in included in the Enterprise Funds. Enterprise Funds: The Enterprise Funds are established to account for operations that are financed and operated in a manner similar to private business with the intent that the cost of the goods or services provided will be recovered primarily through user charges. The Water/Sewer Utility Fund is the City's only fund in this category. Internal Service Funds: Internal Service Funds are used by the City to account for the financing of goods and/or services provided by one department or field to another department or fund of the City on a cost reimbursement basis. For example, the City uses the Equipment Rental Funds to purchase and maintain vehicles used by the various departments and funds. Each department or fund pays rent to the ER Fund to use that equipment. 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. For example, the Cemetery Trust Fund holds a portion of the proceeds from the sale of grave sites in order to provide ongoing grounds maintenance and care of the facility. 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's Office to ensure that they have followed all 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: The City Manager's budget message 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 is prepared on a modified accrual basis of accounting. Generally this means it presents sources and uses of funds that relate to the budget year and which are expected to be collected or spent within the year or shortly thereafter. During November, the City Manager presents the proposed (preliminary) 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 2013 ANNUAL BUDGET TABLE OF CONTENTS Page A GUIDE TO THE CITY OF PASCO BUDGET BUDGET MESSAGE CITY MANAGER'S BUDGET MESSAGE ............................................................................... i-xviii LISTOF CITY OFFICIALS................................................................................................ xix SUMMARIES SECTION: 2012 OPERATING BUDGET ORDINANCE ............................................................................ 1 2012 SUMMARIZED REVENUES-ALL OPERATING FUNDS ................................................... 2-3 2012 SUMMARIZED EXPENDITURES-ALL OPERATING FUNDS ............................................. 4-5 COMPARATIVE REVENUE SUMMARY-GENERAI.FUND..................................................... 6-7 COMPARATIVE EXPENDITURE SUMMARY-ALL OPERATING FUNDS ................................... 8 COMPARATIVE EXPENDITURE SUMMARY-GENERAI.FUND .............................................. 9 CITY WIDE ORGANIZATION CHART................................................................................. 10 GENERAL FUND DEPARTMENT SUMMARIES: CITYCOUNCIL .................................................................................................................................. 12- 13 MUNICIPALCOURT ......................................................................................................................... 14- 15 CITYMANAGER ................................................................................................................................. 16- 17 POLICEDEPARTMENT ........................................................................................................................ 18- 19 FIREDEPARTMENT .............................................................................................................................. 20-21 ADMINISTRATIVE&COMMUNITY SERVICES ................................................................................ 22-23 COMMUNITYDEVELOPMENT ............................................................................................................ 24-25 ENGINEE RING ..................................................................................................................................... 26-27 NON-DEPARTMENTAI./LIBRARY .................................................................................................. 28 SPECIAL REVENUE FUNDS: CITYSTREET ........................................................................................................................................ 30-31 ARTERIALSTREET ................................................................................................................................. 32 1-182 CORRIDOR TRAFFIC IMPACT .............................................................................. 33 STREETOVERLAY .................................................................................................................................. 34 COMMUNITY DEVELOPMENT BLOCK GRANT. .............................................................. 36-37 MARTIN LUTHER KING COMMUNITY CENTER................................................................................. 38-39 AMBULANCESERVICE ........................................................................................................................ 40-41 CITYVIEW CEMETERY ............................................................................................................... 42-43 BOULEVARD PERPETUAL MAINTENANCE ................................................................ 44 ATHLETICPROGRAMS .................................................................................................................... 45 GOLFCOURSE.......................................................................................................... 46 SENIORCITIZEN CENTER ...................................................................................................................... 48-49 MULTI-MODAL FACILITY .......................................................................................... 50 SCHOOLIMPACT FEE ..................................................................................................................... 51 RIVERSHORE TRAIL&MARINA MAINTENANCE............................................................ 52 SPECIAL LODGING ASSESSMENT ................................................................................ 53 LITTERABATEMENT ................................................................................................. 54 REVOLVINGABATEMENT .................................................................................................................. 55 T.R.A.C.DEVELOPMENT&OPERATING ...................................................................... 56 PARKDEVELOPMENT .......................................................................................................................... 57 CAPITAL IMPROVEMENT .......................................................................................... 58 INDUSTRIAL DEVELOPMENT&INFRASTRUCTURE ..................................................................... 59 STADIUM/CONVENTION CENTER ............................................................................. 60 DEBT SERVICE FUNDS: LIDGUARANTEE ...................................................................................................... 62 GENERAL OBLIGATION BONDS .................................................................................... 63 CONSTRUCTION FUNDS: GENERAL.PARK.STREET PROJECTS............................................................................ 68 ENTERPRISE FUND: WATER/SEWER UTILITY ..................................................................................................................... 67-69 INTERNAL SERVICE FUNDS: EQUIPMENT RENTAL OPERATING-GOVERNMENT&BUSINESS TYPE........................................ 71-73 EQUIPMENT RENTAL REPLACEMENT- GOVERNMENT& BUSINESS TYPE .............................. 74-75 MEDICAL-DENTAL INSURANCE/CENTRAL STORES ...................................................................... 76-77 PERMANENT FUND CITY VIEW CEMETERY TRUS"I. ............................................................................................ 79 TRUST FUNDS OLD FIRE PENSION-MEDICAL FUND............................................................................ 81 OLD FIRE PENSION-PENSION FUND............................................................................ 82 CAPITAL PROJECTS SECTION: 2013 CAPITAL PROJECTS BUDGET ORDINANCE ....................................................................... 84-85 INDIVIDUAL PROJECT SHEET'S ..................................................................................... 87-104 GENERAL INFORMATION SECTION: COMPARATIVE SUMMARY OF AD VALOREM TAXES ........................................................... 105 RATIO OF GENERAL BONDED DEBT TO ASSESSED VALUE..................................................... 106 LEGALDEBT LIMITATION ........................................................................................................ 107 SUMMARY OF DEBT(except L.I.D.'s) ....................................................................................................... 108-109 GLOSSARYOF TERMS .................................................................................................... 110-115 • CITY MANAGER (509) 545-3404 / Fax (509) 545-3403 P. O. Box 293, 525 N. 3'-d 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 2013. 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. INTRODUCTION "Stable" is the best word to describe the Pasco economy over the past year. The strong level of growth characterizing Pasco over the past decade or more has largely subsided. Commercial/industrial investment, though not as strong as needed to rebalance the community's over reliance on residential investment, has modestly improved over the past year while residential investment has ebbed. The decline in housing starts reflects a level not experienced in more than a decade. However, it does not include more than 140 units of multi-family dwellings (apartments) permitted in 2012. Despite the change in housing NEW HOUSING STARTS starts, new construction value 1200 (equals new investment) for 2012 1000 will approximate the same $100 o soo LL million level experienced in 2011, 0 500 L as industrial investment, in 400 _ 3 � particular, improved (largely due z 200 to agricultural warehousing o 0 r4 N M d' u1 tD 1� 00 M O H N projects). O O O O O O O O O O -4 H .1 O O O O O o 0 0 0 0 0 0 0 N N N N N N N N N N N N N *Estimate 1 New Construction Valuation (in millions) $200 $180 — — $160 $140 $120 $100 $80 $60 $40 $20 2006 2007 2008 2009 2010 2011 2012 2013 * Estimate Even with the reduced level of construction value over the past few years, the total assessed value of the community will grow another $100 million, reaching $3.3 billion for 2013 tax purposes. Assessed Valuation (in millions) $3,500,000 $3,000,000 $2,500,000 $2,000,000 $1,500,000 $1,000,000 2006 2007 2008 2009 2010 2011 2012 2013 ii Property Tax Levy Rate History (General Fund Portion) (per$1,000 AV) $2.5000 - $2.4000 $2.3000 - $2.2000 - - $2.1000 - -- - - - $2.0000 $1.9000 - - - - $1.8000 - -- - - 2006 2007 2008 2009 2010 2011 2012 2013 The city's share of the property tax rate will, again, decline slightly (by one cent per thousand), as the city's general levy will increase only by the value of new construction. Thus, the typical Pasco homeowners' property tax bill (for the city's share) next year will be virtually the same as the prior year(or two). Of particular note for the community is the observation that City Hall is nearing 20 years of age. The 1993 voter-approved construction bond to help pay for renovation of the original (1921) Pasco High School for reuse as City Hall will be fully paid at the end of next year. Thus, 2014 property tax bills will be reduced approximately fifteen cents per thousand assessed value (equal to $30 for a $200,000 home). The drop also represents nearly half the estimated rate increase being sought by the Pasco School District for new school construction bonds to house the growing enrollment the community has absorbed over the past decade. iii GENERAL FUND Retail sales tax, the largest single revenue source for the general fund, is projected to decline by $100,000 next year (vs. 2012 budget) after adjusting for the new Public Safety Sales Tax income. At an adjusted $8.1 million, the 2013 sales tax projection is virtually the same as actually collected in 2009. This condition is largely influenced by the decline in new construction (particularly housing) and the relative flattening retail activity over the past four years. Of particular note in the retail sales arena has been the loss of the Toyota dealership and the increased use of "off-site sales" by Pasco dealers, car sales made in Kennewick (at Columbia Park, for example) are attributed to Kennewick, representing a Pasco sales tax loss of more than $100,000 annually (but an equivalent gain for Kennewick). Sales Tax (in thousands) $10,000 $8,000 $6,000 $4,000 2009 2010 2011 2012 2013 Budget Budget UTILITY TAX Utility taxes, the second Iargest general fund revenue source, are Utility Taxes expected to grow by about $50,000 8,100,000 next year to $7.8 million, 8,000,000 representing an increase of less 900,000 than 1%. As with sales tax, 2013 7,800,000 utility tax revenue will be slightly 7,700,000 less than 2009 actual receipts, 7,600,000 reflecting stagnation in that major 7,500,000 revenue source as well. The 7,400,000 primary causes are the actual 2009 2010 2011 2012 2013 decline in natural gas prices (causing a loss of $200,000/year) and increased use of internet iv phone and data services, which are not subject to the utility tax ($100,000 reduction). Those conditions, however, appear to have been fully realized in the 2013 budget, so modest improvement should be expected beyond next year, dependent upon continued economic growth in the community. The third major revenue source to the general fund is the property tax. Though smaller (at $6.4 million) than the other major sources, it is much more stable and predictable. It is projected to rise by $200,000 next year, generated by new construction value added to the city's tax roll during the past year. Though not equivalent to sales tax or property tax in size, state-shared State Shared Revenues revenues are nonetheless an important 1,800,000 - element of the general fund budget. 1,700,000 This category consists of a portion of 1,600,000 the tax on the Columbia Generating 1,500,000 Station north of Richland (nuclear 1,400,000 generating tax), criminal justice 1,300,000 1,200,000 assistance and liquor excise taxes, 1,100,000 among others. As expected over the 1,000,000 past few years, the state has modified 2009 2010 2011 2012 2013 its allocation of those revenue sources so as to address some of its own budget problems; accordingly, city receipts have declined $250,000 annually comparing 2013 to 2009 and further reductions are a possibility as the state continues to grapple with its own budget dilemma next year. Other notable changes in revenue include a continuing decline in municipal court fines, down 24% to $755,000 over the past four years; the decline is largely due to a commensurate decline in traffic citations over that time period. And, as anyone with a savings account knows, interest rates are virtually non-existent for savings; interest rates have declined precipitously over the past four years, reducing interest earnings more than $100,000 annually. v Interest Earnings The beginning balance in $300,000 2013 ($7.5 million) will $250,000 - _ drop substantially from the $200,000 - —_ 2012 level ($10.1 million), $150,000 a decline of $2.6 million. $100,000 - The change reflects the $50,000 Council's prudent 2012 $0 2010 2011 2012 2013 decision to pay off $1.6 Estimated Budget million of debt early, thereby reducing general fund expenses for debt service over the next decade. The other portion of the decline is attributable to capital contributions from the general fund to projects and equipment purchases in 2012. Even after the reduction in beginning balance, it will represent 21% of total general fund resources. Total general fund revenues are expected to reach $34.2 million next year, up by $1.9 million from the 2012 budget. However, the 2013 figure includes $1 million new sales tax revenue from the "Public Safety Sales Tax" approved by the county's voters in late 2011. An accounting change (addition of annual "overnight loans" from the general fund to other funds on the last day of the previous year and payable to the general fund the first day of the following year) adds what appears to be another $1.1 million new revenue. In reality, it is simply accounting for the repayment to the general fund operating reserve the amount briefly loaned on the last day of 2012 (and the same action will occur at the end and beginning of each calendar year in the future). After adjusting for those two unique factors (to compare "apples-to-apples"), the general fund revenue stream is expected to decline by$220,000. General fund expenses in 2013 are projected to rise to $37.1 million from $35.5 million in 2012 (an increase of $1.6 million). That increase, however, masks significant changes in certain expenditures, including substantial expenditure reductions, all of which are discussed below. As the general fund accounts for delivery of a myriad of community services, ranging from police and fire response to recreation and inspection services, a significant portion of the general fund is devoted to wages and benefits for the employees required to deliver those services. vi While the city has "held the line" in employee growth over the past few years, the 2013 budget accommodates the addition of nine positions. Four of the nine are the police officer positions added during 2012 to start the "Street Crimes Unit" funded by the Public Safety Sales Tax. And two others are new firefighters, who will be financially supported largely by reducing the overtime expense incurred each of the past two years. The other three positions are needed to address specific needs in the city's operations. First, the 2013 budget restores the fourth Code Enforcement Officer position eliminated in 2009 (due to financial concerns, at the time). In view of Council's desire to deliver an improved level of code enforcement services, the fourth officer should be restored. The other two positions are proposed to strengthen the Information Services function, as it is simply stretched too thin to keep up with the level and breadth of technology the organization not only uses, but relies on for day-to-day operations and service delivery (and one of the two positions will be largely devoted to implementing the new accounting software system). The ability to absorb the three new non-uniformed positions (about $200,000) was made possible by the early payoff of debt last year and partial recovery of the additional IS cost from other users (utility fund, ambulance fund, etc.). Total recurring expenditure changes for 2013 include major increases totaling $2.3 million, largely offset by $1.3 million of major reductions. 2012-2013 Expenditure Increases As illustrated, all of the major Medical increases in recurring 23% St Crime Unit 280/( expenditures are attributable to 2 FTE Info personnel cost, directly (through Service g% additional positions) or I FTE Code indirectly (through associated Enf 3% benefits). Though the Street Wages& 2FTE Fire Benefits Crimes Unit (28% of the 9% 29% increase) is covered by new revenue (public safety sales tax) the other 72% ($1.7 million) must be absorbed by a combination of additional revenue and major reductions in general fund expenditures. Fortunately, deliberate efforts over the past two years have contributed to 2013 reductions totaling $1.35 million. vii More than one-third of the decrease is 2012-2013 Expenditure Decreases attributable to the reduction in ambulance Fire subsidy from the general fund (even Overtime Ambulance 12% Prisoner though it remains higher than it should at subsidy __ --- -- custody $420,000). The early payoff of debt in 35%—\,.-------f 7% 20I2 freed up $160,000 per year and the street fund subsidy will decline by $100,000 next year. Council should note that the general fund provides a total of Sleet $1.1 million in subsidies to other service Subsidy Equip Rental 7% Early Debt 10% funds (even after the $570,000 reduction Payoff Savings in 2013), ranging from the street and 12% ambulance funds to the Martin Luther King Center and Senior Center as well as TRAC. The other notable change in 2013 expenditures is in the form of capital outlays and transfers for capital projects, both representing "one-time" expenditures typically funded by the General Fund operating reserve (or fund balance). That total will rise to $4.6 million next year, as the budget anticipates spending $3 million on the new Municipal Court space (to be built in conjunction with the new jail). In addition, the fact that City Hall is approaching 20 years of age is reflected in the expectation to spend $220,000 to replace the "cooling towers" (part of the HVAC system), and $360,000 is set aside to acquire a community park site in the plateau area (before it is fully developed). In addition to those typical capital expenses, $400,000 will be spent on computer hardware to ensure the technological capabilities of the organization are maintained and enhanced as appropriate. And more than $530,000 will be consumed by the retroactive (two-year) pay and benefit obligations required by the recent (and long-awaited) settlement of the Fire union contract. viii After providing for all of the expenditure changes including the spike in capital outlay, the 2013 ending balance is expected to approximate $4.7 million. While that figure is half what it was only two years ago, it represents 14% of recurring operating expenses (the internal target is 15%). As such, it is sufficient to provide an operating cushion to absorb unexpected expenses during the year and avoid the need to borrow for cash-flow purposes. In short, the general fund remains healthy and stable, despite the smaller reserve balance. DEBT Because services delivered by the city require personnel, the Annual Debt Service budget rightfully focuses on $1,000,000 (Councilmatic Debt) operating costs from year to $900,000 year. Yet another element of $800,000 operating costs is debt service (it $700,000 can also be a barometer of $600,000 underlying fiscal health). As the $500,000 city experienced unusually $400,000 strong growth over the past 17 $300,000 years, it issued debt to construct $200,000 2009 2010 2011 2012 2013 facilities to "keep up" with the demands of growth (because growth does not generate enough cash flow through taxes to pay for major facility improvements up front). Certainly, the peak debt load was established in the mid- 90s when the city's voters approved a bond for renovation of the original Pasco High School for use as City Hall and expand the Senior Center. It was further increased early in the new century to finance facilities like the softball complex and river trail. Now, a decade later, the cumulative level of bonded debt has shrunk by 70% from 2003. By using a portion of general fund reserves in 2012 to retire some debt early, the debt service payment required of the general fund has dropped from nearly $1 million to only $600,000. More importantly, the ratio of bonded debt (limited by state law to 2.5 percent of assessed value) is now only one-tenth of one percent of assessed value. Clearly, the growth in assessed value experienced over the past decade has dramatically improved the ability of city to finance major capital expenditures— representing the potential to further improve the quality of community life through improved facilities. ix GENERAL FUND RESOURCES 2012 BUDGET ■ 2.08% $32,266,625 (Excludes Fund Balance) ❑ 3.03% ■ 0.43% ®SALES TAX-25.49% ■ 14.0 ■ 25.49% ■PROPERTY TAX- 19.21% 4% E3 UTILITY TAX-24.33% E3 OTHER TAXES-2.79% ❑ 5.21% ■LICENSES & PERMITS-3.39% 0INTERGOV. REVENUE-5.21% ■ 3.39% ■CHARGES FOR SERVICES- ❑ 2.79% 14.04% E3 FINES& FORFEITURES-3.03% ■ 19.21% ■MISC. REVENUE-2.08% MOTHER FINAN. SOURCES-0.43% ❑ 24.33% GENERAL FUND RESOURCES 2013 BUDGET $34,281,212 (Excludes Fund Balance) 1�g4% 3.78% 2.32% ■SALES TAX-26.69% 13.120% 26.69% ■PROPERTY TAX- 18.67% 0 UTILITY TAX-23.29% 13 OTHER TAXES-2.70% 4.36% ■LICENSES &PERMITS-3.23% 3.23% ❑INTERGOV. REVENUE-4.36% 2.70% ■CHARGES FOR SERVICES- 13.12% o FINES &FORFEITURES-2.32% 18.67% ■MISC. REVENUE- 1.84% 23.290% MOTHER FINAN. SOURCES-3.78% X GENERAL FUND EXPENDITURES BY DEPARTMENT- 2012 BUDGET $36,073,955 (Excludes Fund Balance) 0.33% 3.18% 3.67°/ 91.56% ®CITY COUNCIL-0.33% 23.17% ■MUNICIPAL COURT-3.67% ❑CITY MANAGER-2.56% 31.53% ❑POLICE-31.53% ■FIRE- 11.37% ❑ADMIN &COMM. SVCS.- 16.69% 4.17% ■COMM. DEVELOPMENT-3.33% 3.33% ❑ENGINEERING-4.17% ■NON-DEPARTMENTAL-23.17% 16.69% 11.37% ®LIBRARY-3.18% GENERAL FUND EXPENDITURES BY DEPARTMENT- 2013 BUDGET $37,152,724 (Excludes Fund Balance) 0.33% 3.09% 3.71% ° 2.59/o ®CITY COUNCIL-0.33% 21.87% ■MUNICIPAL COURT-3.71% ❑CITY MANAGER-2.59% 32.56% ❑POLICE-32.56% ■FIRE- 11.93% ❑ADMIN &COMM. SVCS.- 16.21% 4.13% ■COMM. DEVELOPMENT-3.59% 3.59% ❑ENGINEERING-4.13% ■NON-DEPARTMENTAL-21.87% M LIBRARY-3.09% 16.21% 11.93% xi GENERAL FUND EXPENDITURES BY CATEGORY- 2012 BUDGET $36,073,955 (Excludes Fund Balance) 8.10% 10.85% ■SALARIES &WAGES-42.19% ®PERSONNEL BENEFITS-6.16% 42.19% oSUPPLIES- 1.63% 6.50% ®OTHR SVCS &CHGS - 15.94% 1.16% ■CAPITAL OUTLAY-7.46% ❑INTERGOVERNMENTAL- 1.16% 7.46% El DEBT SERVICE-6.50% rINTERFUND SERVICES- 10.85% ❑INTERFUND TRANSFERS-8.10% 15.94% 1.63% 6.16% GENERAL FUND EXPENDITURES BY CATEGORY- 2013 BUDGET $37,152,724 (Excludes Fund Balance) 12.28% ■SALARIES &WAGES-44.11% ■PERSONNEL BENEFITS-6.34% 11.46% ,. a SUPPLIES- 1.74% 44.11% o OTHR SVCS &CHGS - 11.77% 1.95% ■CAPITAL OUTLAY-9.28% 1.07% INTERGOVERNMENTAL- 1.07% 9.28% DEBT SERVICE- 1.95% INTERFUND SERVICES- 11.46% 11.77/° INTERFUND TRANSFERS- 12.28% 1.74% 6.34% Xl] STREETS Operating revenue to the street fund will decline by $600,000 next year, largely due to completion of the federally funded street 'light conversion project and the reduced need for subsidy from the general fund. Expenditures will return to a more typical level (near $2 million) after providing for charges for engineering services from the general fund. Arterial street fund provides $150,000 toward the Road 68 corridor improvements, particularly the channelization (striping and curbing) on Road 68 and Burden Blvd to improve safety and traffic flow in that vicinity. The street overlay fund does not provide for overlays in 2013 as federal funds were used in 2012 to augment local overlay funds, accomplishing two years' worth of overlays in 2012. By doing so, the overlay fund will transfer $800,000 to the construction fund for construction of Powerline Road (between Road 68 and 100) as another element of the improvements recommended in the Road 68 Corridor Plan. To avoid any degradation in the overlay program,however, the 2013 budget does include $200,000 for crack sealing. AMBULANCE SERVICES For the first time in several years, the ambulance service fund has reversed its trend of worsening fiscal condition. The beginning balance is nearly 10% of expenses (the target is 15%) and is expected to hold through the year. Council's action in 2012 to increase the monthly household (standby) fee to $6.25 in 2013 will permit the general fund subsidy(which hit a high of$890,000 for 2012) to shrink back to $420,000 (the minimum required under the old statute, which now permits the subsidy to decline to zero if Council finds it appropriate after a public review process). If the "donut hole" were to be annexed or pay its "fair share" of the monthly standby fee, the general fund subsidy would fall to $330,000 (the donut hole would generate $90,000 annually), thus requiring an additional one dollar increase in the monthly fee to eliminate the general fund subsidy entirely. Not all the additional household fee income (up $740,000) benefits the general fund, however. Personnel costs increase $160,000 next year (largely due to wage and benefit increases due under the new labor contract) while provision for "bad debts" increases by $50,000 and the state's revised B&O tax will consume another$28,000. xiii TRAC The TRAC fund accounts for receipt of half of the four percent tax on hotel rooms ($220,000/yr in revenue). Unfortunately, the city's 50% share of expenditures ranges between $350,000- $450,000 annually. Those expenditures are composed of two elements: a portion of the debt service paid by Franklin County for construction of the facility ($102,000/yr); half the annual loss experienced by the County in operating the facility ($250,000-$350,000/yr). As reflected in the graph below, the city's annual expense for TRAC has averaged $350.000, with more than one-third of that coming from the general fund. As the city's share of facility debt will be retired in 2014, the general fund subsidy should disappear the following year (assuming operating losses do not climb in the meantime). City Subsidy to TRAC by Source 500,000 450,000 400,000 350,000 300,000 250,000 200,000 150,000 100,000 50,000 2005 2006 2007 2008 2009 2010 2011 2012 2013 W Room Tax A Gen'I Fund STADIUM / CONVENTION CENTER FUND The stadium/convention center fund accounts for the other half of the four-percent tax on hotel rooms. Its receipts ($220,000/yr) are allocated to the remaining debt service ($125,000/yr) for construction of the professional baseball stadium (currently named GESA Stadium) and annual payment ($115,000) to the Tri-Cities Visitor and Convention Bureau for tourism promotion services. As those expenses typically fall within the annual revenue of the fund, general fund subsidies are typically not required. The debt service, however, will extend to 2017, as the stadium debt was refinanced internally in 2012 to include resurfacing of the parking lot to extend its life and that of the stadium operation. xiv ECONOMIC DEVELOPMENT FUND The Economic Development Fund (formerly titled the "Industrial Development and Infrastructure Fund") reflects the accounting transfer of the city's farm revenue from the utility fund so it can be readily used for economic development purposes. The farm is expected to add at least $500,000 annual revenue to the fund but the utility bond covenants required the transfer to include the remittance of$1.6 million to the utility fund; that obligation will be paid in annual installments over the next three years. Thus, by 2015, the farm revenue to the fund will be free of obligations and available for economic development purposes. The other element of income (the annual payment from Kennewick related to the Regional Convention Center) will continue to provide at least $150,000 annually. Other expenditures of the fund include $60,000 annual support to the DPDA for downtown revitalization activities and another $40,000 set aside for infrastructure cost sharing in conjunction with approved private commercial/industrial projects. MEDICAL / DENTAL FUND The city has provided medical/dental benefits for Claims employees (and dependents) 4.5 via self-insurance since 1987 4 and has fared quite well by � 3.5 doing so (its average cost is 2 measurably lower than other 3 similar health insurance 2.5 programs available in the marketplace). As the law of 2 2009 2010 2011 2012 2013 averages usually works, though, the city's fairly long run of"good experience" has taken a turn for the worse the past three years. Claims have jumped from $2.5 million in 2009 to an expected $4.1 million in 2013 (and that may prove too optimistic). That represents a 16% average annual increase over the past four years, which is simply not sustainable over the long term. Unfortunately, as the city's workforce continues to age, medical claims will continue to rise (more individuals are experiencing expensive surgeries and longer term, treatment-intensive illnesses). xv While premiums have increased over that four-year period, a shrinking reserve balance has been Claims Reserve a byproduct of the sudden climb in claim expenditures. $1,900,000 $1,700,000 Once at $1.6 million (75% of $1,500,000 annual claims) it has been $1,300,000 nearly depleted, expected to be $1,100,000 only $400,000 in 2013 (even $900,000 after another 10% increase in $700,000 $500,000 premiums for 2013). State $300,000 regulations for self-insured $100,000 programs recommend a 2009 2010 2011 2012 2013 minimum reserve of at least three months of claims; that would put the Pasco reserve target at $1 million (minimum) and preferably four months ($1.3 million). Clearly, significant changes are in order if the current level of medical benefits is to be maintained. UTILITIES Operationally, the water and sewer systems will experience little change next year, though the combined budget (including water, sewer, storm drainage, irrigation and PWRF) will expand by nearly $7 million. The new total ($33 million expenses) includes no new personnel but does include an increase of nearly $8 million in capital outlay (when compared to 2012). After adjusting to exclude capital expenditures, the 2013 recurring operating expenses will decline by $1.3 million compared to the 2012 budget. The decline in operating expenses is substantially attributable to an accounting change, moving "maintenance projects" from the operating expenses to "capital outlay"; for 2013 that change represents more than $800,000 of the total change in operating expenses, though the level of maintenance project expenses is likely to continue for some years. Another $265,000 of the reduction is the result of the PWRF farm circles being transferred to the economic development fund; doing so also transferred the associated annual expenses for electricity and taxes. Lastly, the one notable increase in operating expenses is $200,000 for purchase of water rights from the state and Bureau of Reclamation to ensure ownership of sufficient water rights to accommodate the growing annual production of water for the wide variety of domestic uses throughout the city. xvi The expected ending balance of$4.5 million, though much smaller than three of the four prior years, represents 25% of recurring operating expenses. Seemingly plenty, it should be increased over the next two years, as the utility requires substantial capital contributions each year to ensure a properly functioning and well maintained utility system. CAPITAL PROIECTS -46 Streets: virtually all the street projects included in the 2013 Capital Budget were started in 2012 (or sooner). Thus, the 2013 Capital Budget simply adds expenditure authority for many of those projects where design details have revealed increased cost estimates. These include: the north segment of the 4"'Avenue Project (the south portion was completed in 2012); Road 68 improvements; design of the Oregon Avenue Project; and construction of Powerline Road (between Roads 68 and 100, now that Road 100 has been extended by the County north of Power Line Road). The one notable exception is the addition of the Argent Road Widening Project (between Road 44 and 20"i Avenue); the 2013 Capital budget provides a project budget of$2.5 million, but is dependent upon the Port and CBC committing to an LID to finance most of the cost. -4 Utilities: four of the five utilities will experience major projects next year, as nearly $15 million is allocated among eight projects. The domestic water system will be improved by installation of a new water transmission main ($1.2 million) from the Columbia River to the Road 100 reservoir. Another $1.2 million will be expended at the older water plant to improve its performance and a new distribution line ($600,000) will be installed to serve the industrial area east of SR12. A separate irrigation transmission main will be installed from the Columbia River to supply the irrigation system; the$2.1 million project will be fully paid by a grant from the State Department of Ecology as part of the solution to the long-standing dispute regarding water rights. The sewer system will be enhanced by allocation of$1.7 million for a "screw press' (which will reduce the liquids in the waste stream) and $700,000 for relining old collection lines (much more cost effective than digging up and replacing them). A new lift station ($1.3 million) and associated collection lines ($1.7 million) will be installed to serve the industrial area east of SR 12. The PWRF, now nearly 20 years old, will be substantially improved ($4.7 million) to reduce the solids and BOD loadings in the process water being disposed on Xvll the farm circles. More importantly, the project will ensure long-term compliance with applicable state environmental rules for land disposal systems, thus preserving the ability of the processing plants to continue operation. Other: clearly the high profile project of the city next year will be construction of the new municipal court space ($3.5 million) in conjunction with the new County jail. That project will be paid by using cash in the general fund and recovered over the next three years through the Public Safety Sales Tax (PSST) approved by voters (the cash payment is preferred to increasing debt and interest payments over the next 20 years). By the time the court space expense is fulfilled (2015) the new police station can be built and financed with debt, as that debt obligation will approximate the PSST revenue strearn. The other notable project provided in the 2013 budget is removal of the aged Kurtzman pool in favor of a new "spray park": the funding ($250,000) is provided by the CDBG program. And $360,000 is allocated to acquire a community park site somewhere on the plateau, north of I-182. SUMMARY While the 2013 budget is balanced in all respects and it sustains all current service levels (and improves a few), it also reveals some challenges to be faced — sooner, rather than later. General fund revenue is "stable" but it is not growing as it should to sustain service levels and the continuing state budget dilemma represents another cloud on the horizon; the city should make good use of its resources (particularly the new Economic Development fund) to improve the prospects for general fund revenue growth. Continuing subsidies for activities (such as ambulance services) which can be self-sufficient will require action to reduce (if not eliminate) reliance on the general fund. The strong likelihood of escalating medical/dental benefit expenses (every 10% increase represents $400,000 expense for the city) is a very real threat to the general fund ability to sustain service levels. In short, the 2013 budget makes modest service improvernents while providing Council the opportunity to improve the city's fiscal future. Re pee fully submitted, Ga Cru C' y a er xviii CITY OF PASCO PRINCIPAL OFFICIALS ELECTED OFFICIALS MAYOR: MATT WATKINS—At Large MAYOR PRO-TEM: REBECCA FRANCIK—District 5 COUNCILMEMBERS AL YENNEY — District I MICHAEL GARRISON—District 2 ROBERT HOFFMANN—District 3 SAUL MARTINEZ—District 4 TOM LARSEN—At Large APPOINTED OFFICIALS GARY CRUTCHFIELD—City Manager STAN STREBEL—Deputy City Manager AHMAD QAYOUMI—Public Works Director BOB METZGER—Police Chief BOB GEAR—Fire Chief RICK TERWAY—Administrative& Community Services Director RICK WHITE— Community&Economic Development Director xix ORDINANCE NO. LR_,q AN ORDINANCE ADOPTING THE CITY OF PASCO OPERATING BUDGET FOR THE YEAR 2013. 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 2013;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 2013 is hereby adopted. FUND EXPENDITURE REVENUE GENERAL FUND $ 41,854,785 $ 41,854,785 CITY STREET FUND 2,188,857 2,188,857 ARTERIAL STREET FUND 1,492,735 1,492,735 1-182 CORRIDOR TRAFFIC IMPACT FUND 1,257,717 1,257,717 STREET OVERLAY FUND 3,189,237 3,189,237 COMMUNITY DEVELOPMENT GRANT FUND 1,582,373 1,582,373 M.L.KING JR.COMMUNITY CENTER FUND 192,089 192,089 AMBULANCE SERVICES FUND 3,587,337 3,587,337 CITY VIEW CEMETERY FUND 310,690 310,690 BOULEVARD PERPETUAL MAINTENANCE FUND 1,387,622 1,387,622 ATHLETIC PROGRAM FUND 277,934 277,934 GOLF COURSE 1,773,208 1,773,208 SENIOR CENTER OPERATING FUND 312,608 312,608 MULTI-MODAL FACILITY FUND 135,406 135,406 SCHOOL IMPACT FEES 300,200 300,200 RIVERSHORE TRAIL& MARINA MAINTENANCE FUND 22,509 22,509 SPECIAL LODGING ASSESSMENT FUND 168,971 168,971 LITTER ABATEMENT FUND 21,111 21,111 REVOLVING ABATEMENT FUND 310,460 310,460 TRAC DEVELOPMENT&OPERATING FUND 379,705 379,705 PARK DEVELOPMENT FUND 1,899,950 1,899,950 CAPITAL IMPROVEMENTS FUND 2,878,123 2,878,123 ECONOMIC&INDUSTRIAL DEVELOPMENT FUND 991,451 991,451 STADIUM/CONVENTION CENTER FUND 366,223 366,223 LID DEBT SERVICE FUND 2,126,977 2,126,977 G.O. BOND DEBT SERVICE FUND 855,570 855,570 GENERAL CAPITAL PROJECTS 7,914,552 7,914,552 WATER/SEWER UTILITY FUND 37,580,556 37,580,556 EQUIPMENT RENTAL OPERATIONS FUND-GOVERNMENT TYPE 1,109,794 1,109,794 EQUIPMENT RENTAL OPERATIONS FUND-PROPRIETARY TYPE 532,602 532,602 EQUIPMENT RENTAL REPLACEMENT FUND-GOVERNMENT TYPE 4,851,911 4,851,911 EQUIPMENT RENTAL REPLACEMENT FUND-PROPRIETARY TYPE 2,369,236 2,369,236 MEDICAL/DENTAL INSURANCE FUND 5,083,361 5,083,361 CENTRAL STORES FUND 13,241 13,241 CITY VIEW CEMETERY ENDOWMENT 430,635 430,635 OLD FIRE MEDICAL(OPEB) 1,948,285 1,948,285 OLD FIREMEN'S PENSION TRUST FUND 1,716,909 1,716,909 GRAND TOTAL ALL FUNDS $ 133,414,930 $ 133,414,930 Section Two. This Ordinance shall be in full force and effect on January 1,2013. PASSED by the City Council of the City of Pasco this 17th day of December,2012. Matt Wa s,Mayor De .Clark,City Clerk � Approved as to Form: Leland B.Kerr,City Attorney CITY OF PASCO 2013 SUMMARIZED REVENUES ALL OPERATING FUNDS INTER- CHARGES LICENSES GOVERN. FOR TAXES &PERMITS REVENUE SERVICES GENERALFUND GENERAL $24,458,000 $ 1,108,200 $ 1,495,150 $ 4,498,459 SPECIAL REVENUE FUNDS CITY STREET 206,900 282,000 870,000 - ARTERIAL STREET - - 476,450 1-182 CORRIDOR TRAFFIC IMPACT - - STREET OVERLAY 811,000 - COMMUN. DEVELOPMENT GRANTS - 1,097,374 - M.L. KING JR. COMMUNITY CENTER - 4,000 AMBULANCE SERVICES 91,200 2,774,000 CITY VIEW CEMETERY - 189,000 BOULEVARD PERPETUAL MAINTENANCE - ATHLETIC PROGRAMS 158,000 GOLF COURSE - 1,631,145 SENIOR CENTER OPERATING 27,300 - MULTI-MODAL FACILITY - SCHOOL IMPACT FEES RIVERSHORE TRAIL&MARINA MAINT. - SPECIAL LODGING ASSESSMENT 160,000 - LITTER ABATEMENT - 5,000 REVOLVING ABATEMENT - 4,000 TRAC DEVELOPMENT&OPERERATION 220,000 - PARK DEVELOPMENT - 144,200 CAPITAL IMPROVEMENTS 800,000 - - INDUSTRIAL DEVEL& INFRASTRUCTURE - 161,000 STADIUM/CONVENTION CENTER 230,000 - DEBT SERVICE FUNDS LID DEBT SERVICE FUND - G.O. BOND DEBT SERVICE FUND 518,500 - - CONSTRUCTION FUNDS GENERAL CAPITAL PROJECTS - 2,457,116 - ENTERPRISE FUND WATER/SEWER UTILITY 1,931,212 18,714,596 INTERNAL SERVICE FUNDS EQUIPMENT RENTAL OPER. -GOV - 847,351 EQUIPMENT RENTAL OPER.-PROP 326,202 EQUIP RENTAL REPLACEMENT-GOV - - - EQUIP RENTAL REPLACEMENT-PROP - MEDICAL/DENTAL INSURANCE - CENTRAL STORES 420 PERMANENTFUND CITY VIEW CEMETERY ENDOWMENT 15,000 TRUST FUNDS OLD FIRE MEDICAL(OPEB) - - OLD FIREMEN'S PENSION - - 43,000 - TOTAL ESTIMATED REVENUES $27,404,400 $ 1,390,200 $ 8,649,802 $29,311,373 City of Pasco 2 2013 Budget FINES OTHER BEGINNING TOTAL AND MISC. FINANCING INTERFUND FUND AVAILABLE FORFEITS REVENUE SOURCES TRANSFERS BALANCE RESOURCES $ 794,650 $ 631,450 $ 1,157,303 $ 138,000 $ 7,573,573 $ 41,854,785 - 300 - 510,000 319,657 2,188,857 - 1,100 - - 1,015,185 1,492,735 - 281,020 - - 976,697 1,257,717 - 2,000 - - 2,376,237 3,189,237 - 80,000 - - 404,999 1,582,373 - 26,500 - 120,000 41,589 192,089 - 1,000 - 420,000 301,137 3,587,337 - 720 - 30,000 90,970 310,690 - 147,870 106,518 - 1,133,234 1,387,622 - 1,150 - - 118,784 277,934 - 30,030 - - 112,033 1,773,208 - 59,150 - 180,000 46,158 312,608 66,602 - - 68,804 135,406 300,100 - - 100 300,200 12,300 - - 10,209 22,509 - - - 8,971 168,971 - 7,500 - 8,611 21,111 30,000 1,225 - 275,235 310,460 - 130 103,000 56,575 379,705 - 2,000 - 1,753,750 1,899,950 - 2,000 - 2,076,123 2,878,123 - 485,900 - 344,551 991,451 - 13,800 - - 122,423 366,223 - 887,511 123,763 - 1,115,703 2,126,977 350 - - 336,720 855,570 - - - 5,442,728 14,708 7,914,552 334,775 7,907,077 200,000 8,492,896 37,580,556 - 250 - - 262,193 1,109,794 - 230 - - 206,170 532,602 - 1,006,264 43,890 170,000 3,631,757 4,851,911 - 467,050 - - 1,902,186 2,369,236 - 4,474,492 - 608,869 5,083,361 - - 12,821 13,241 550 - 415,085 430,635 34,400 - - 1,913,885 1,948,285 - 32,575 - - 1,641,334 1,716,909 $ 824,650 $ 9,392,294 $ 9,338,551 $ 7,313,728 $39,789,932 $ 133,414,930 City of Pasco 3 2013 Budget CITY OF PASCO 2013 SUMMARIZED EXPENDITURES ALL OPERATING FUNDS OTHER SALARIES PERSONNEL SERVICES &WAGES BENEFITS SUPPLIES &CHARGES GENERAL FUND: CITY COUNCIL $ 87,595 $ 9,820 $ 1,000 $ 22,900 MUNICIPAL COURT 745,030 120,525 25,250 289,910 CITY MANAGER 642,975 100,270 33,500 93,545 POLICE DEPARTMENT 6,387,639 995,489 118,800 864,385 FIRE 3,057,180 280,595 80,585 205,657 ADMINISTRATIVE&COMM, SERVICES 2,925,577 466,568 185,880 1,668,393 COMMUNITY DEVELOPMENT 876,250 138,500 17,650 100,985 ENGINEERING 1,042,926 159,890 26,000 74,243 NON-DEPARTMENTAL 622,113 85,635 154,845 1,006,104 LIBRARY 0 - 1,200 45,200 TOTAL GENERAL FUND 16,387,285 2,357,292 644,710 4,371,322 SPECIAL REVENUE FUNDS: CITY STREET 369,686 78,929 118,780 742,154 ARTERIAL STREET 0 - - 269,000 1-182 CORRIDOR TRAFFIC IMPACT 0 - - - STREET OVERLAY 0 - - 200,000 COMMUN. DEVELOPMENT GRANTS 61,751 21,468 1,696 448,760 M.L.KING JR. COMMUNITY CENTER 60,495 10,105 16,700 50,966 AMBULANCE SERVICES 1,751,715 153,314 94,630 349,065 CITY VIEW CEMETERY 89,740 12,020 49,000 39,295 BOULEVARD PERPETUAL MAINTENANCE 0 - - - ATHLETIC PROGRAMS 27,586 4,670 16,872 110,876 GOLF COURSE 0 - 5,000 1,246,690 SENIOR CENTER OPERATING 131,440 16,915 7,100 86,358 MULTI-MODAL FACILITY 0 - 2,400 37,482 SCHOOL IMPACT FEES 0 - - - RIVERSHORE TRAIL&MARINA MAINT 1,000 177 - 5,500 SPECIAL LODGING ASSESSMENT 0 - - 165,595 LITTER ABATEMENT 0 - - 15,400 REVOLVING ABATEMENT 0 - - 51,409 TRAC DEVELOPMENT&OPERATING 0 - - - PARK DEVELOPMENT 0 - - CAPITAL IMPROVEMENTS 0 - - - INDUSTRIAL DEVEL&INFRASTRUCTURE 0 - 12,000 216,000 STADIUM/CONVENTION CENTER 0 - - 126,003 DEBT SERVICE FUNDS: LID DEBT SERVICE 0 - - - G.O. BOND DEBT SERVICE 0 - - - CONSTRUCTION FUNDS: GENERAL CAPITAL PROJECTS 0 - - - ENTERPRISE FUNDS: WATER/SEWER UTILITY 2,770.395 465,990 1,464,900 2,605,887 INTERNAL SERVICE FUNDS: EQUIPMENT RENTAL OPER.-GOV 190,998 28,660 631,700 61,742 EQUIPMENT RENTAL OPER.-PROP 0 - 353,600 37,500 EQUIP RENTAL REPLACEMENT-GOV 0 - 20,400 - EQUIP RENTAL REPLACEMENT-PROP 0 - - - MEDICAL/DENTAL INSURANCE 0 4,088,000 - 450,600 CENTRAL STORES 0 - 500 - PERMANENTFUNDS: CITY VIEW CEMETERY ENDOWMENT 0 - - - TRUST FUNDS: OLD FIRE MEDICAL(OPEB) 0 - - - OLD FIREMEN'S PENSION 0 100,000 - - TOTAL ALL FUNDS $ 21,842,091 $ 7,337,540 $ 3,439,988 $ 11,687,604 City of Pasco 4 2013 Budget INTERGOVT INTERFUND ENDING SERVICES CAPITAL DEBT PMT FOR INTERFUND FUND &TAXES OUTLAY SERVICE SERVICES TRANSFERS BALANCE TOTAL $ - $ - $ $ - $ - $ - $ 121,315 195,924 - - 1,376,639 - - - 92,465 - - 962,755 2,214,848 1,515,685 - - 12,096,846 18,680 788,669 - - 4,431,366 4,000 - 772,036 - - 6,022,454 8,000 190,691 - - 1,332,076 - - - 232,499 - - 1,535,558 103,089 395,800 725,327 468,565 4,563,857 4,702,061 12,827,396 1,100,000 - - 1,980 - - 1,148,380 3,448,617 395,800 725,327 4,258,514 4,563,857 4,702,061 41,854,785 - 8,500 - 743,259 - 127,549 2,188,857 - - - 1,592 54,100 1,168,043 1,492,735 - 10,000 1,247,717 1,257,717 - 32,161 1,041,334 1,915,742 3,189,237 200 211,623 290,000 11,725 484,949 50,201 1,582,373 - - - 24,465 - 29,358 192,089 96,720 17,400 - 754,143 46,840 323,510 3,587,337 980 - - 52,736 66,919 310,690 - - - - 70,000 1,317,622 1,387,622 198 5,390 - 112,342 277,934 11,480 - 394,790 - 115,248 1,773,208 - 54,155 - 16,640 312,608 3,387 - 4,125 - 88,012 135,406 300,000 - - - - 200 300,200 - - 430 - 15,402 22,509 - - 3,376 168,971 430 - 5,281 21,111 - - - 2,800 - 256,251 310,460 250,000 - 102,435 - - 27,270 379,705 - - - 70,000 1,829,950 1,899,950 - - - - 584,210 2,293,913 2,878,123 61,000 40,000 245,096 - 200,000 217,355 991,451 1,000 - 127,188 7,315 - 104,717 366,223 - 802,312 - 123,763 1,200,902 2,126,977 - 518,800 - - 336,770 855,570 - 7,811,097 - - - 103,455 7,914,552 2,307,687 15,609,968 5,022,798 2,794,997 64,675 4,473,259 37,580,556 - - - 118,682 - 78,012 1,109,794 - 27,720 - 113,782 532,602 457,990 - - - 4,373,521 4,851,911 347,820 - - - 2,021,416 2,369,236 - - 111,185 - 433,576 5,083,361 - - 12,741 13,241 - - - - 430,635 430,635 120,935 - 1,827,350 1,948,285 - - - 3,225 - 1,613,684 1,716,909 $ 6,481,269 $24,900,198 $ 7,833,956 $9,524,774 $ 7,313,728 $33,053,782 $133,414,930 City of Pasco 5 2013 Budget CITY OF PASCO REVENUE SUMMARY GENERALFUND SOURCE OF REVENUE 2009 2010 2011 2012 2013 ACTUAL ACTUAL ACTUAL BUDGET BUDGET TAXES: GENERAL PROPERTY $ 5,743,422 $ 5,552,162 $ 6,148,471 $ 6,200,000 $ 6,400,000 RETAIL SALES TAX 8,000,262 7,587,544 8,832,885 8,225,000 9,150,000 B&OTAXES Admissions Tax 136,287 148,682 141,529 135,000 140,000 Natural Gas 960,590 851,501 617,141 884,660 745,000 Solid Waste 433,609 454,309 467,294 455,000 460,000 Cable TV 325,323 338,005 336,410 342,000 335,000 Telephone 1,890,063 1,831,192 1,779,876 1,750,000 1,800,000 Electricity 2,984,285 2,961,220 3,048,061 3,000,000 3,000,000 Water 569,931 625,560 580,139 650,000 600,000 Irrigation - - 71,638 - 75,000 Sewer 723,454 724,499 560,729 710,000 610,000 Stormwater - - 55,494 - 78,000 PWRF - - 112,013 - 140,000 EXCISE TAXES Leasehold 236,795 167,830 218,420 200,000 225,000 Gambling 608,650 518,293 701,599 700,000 700,000 Pen & Int on Business Taxes 1,959 231 11 - - 22,614,630 21,761,028 23,671,710 23,251,660 24,458,000 LICENSES AND PERMITS: BUSINESS LICENSES 305,769 317,701 336,699 334,900 332,400 RENTAL LICENSES 52,109 56,599 58,856 56,800 56,800 BUILDING PERMITS 1,148,607 1,201,915 1,087,087 600,000 600,000 ANIMAL LICENSES 72,500 89,871 100,571 97,000 113,000 OTHER 7,932 8,388 6,342 5,000 6,000 1,586,917 1,674,474 1,589,555 1,093,700 1,108,200 INTERGOVERNMENTAL: GRANTS 261,615 312,027 385,962 194,000 165,000 STATE SHARED REVENUES PUD Privilege Tax 196,387 158,181 222,655 213,000 123,000 Nuclear Generating Tax 283,495 298,446 296,140 295,000 305,000 Criminal Justice 55,509 58,785 63,396 55,500 63,000 DUI-Cities 17,329 10,121 12,816 9,000 10,000 Liquor Excise Tax 260,149 271,892 292,543 275,000 - Liquor Board Profits 359,867 436,198 416,682 414,000 691,000 City-County Assistance 74,975 77,433 52,630 33,000 16,700 SS%T Mitigation 124,874 167,672 176,039 90,000 90,000 INTERLOCAL REVENUES 93,804 3,285 - - - INTERGOVERNMENTAL SERVICE 120,605 93,259 169,074 101,200 31,450 $ 1,848,609 $ 1,887,299 $ 2,087,937 $ 1,679,700 $ 1,495,150 City of Pasco 6 2013 Budget CITY OF PASCO REVENUE SUMMARY GENERAL FUND SOURCE OF REVENUE 2009 2010 2011 2012 2013 ACTUAL ACTUAL ACTUAL BUDGET BUDGET CHARGES FOR SERVICE: GENERAL GOVERNMENT $ 39,372 $ 36,015 $ 18,189 $ 21,000 $ 19,000 SECURITY OF PERSONS & PROPI 1,099,181 1,155,318 1,065,109 1,156,980 1,105,020 PHYSICAL ENVIRONMENT 27,526 29,082 24,716 26,200 26,920 ECONOMIC ENVIRONMENT 262,369 184,417 163,926 162,000 172,000 CULTURE AND RECREATION 140,590 160,132 146,592 148,500 149,600 INTERFUND/INTER DEPARTMENT 1,273,600 1,368,005 2,092,710 3,016,650 3,025,919 2,842,638 2,932,969 3,511,242 4,531,330 4,498,459 FINES & FORFEITURES COURT FINES 981,850 846,788 844,148 926,600 755,600 COURT COST RECOUPED 11,427 3,742 3,921 1,500 2,050 PROBATION FEES 30,348 39,324 39,497 45,000 33,000 CONFISCATED MONEY 1,481 8,529 14,699 4,100 4,000 1,025,106 898,383 902,265 977,200 794,650 MISCELLANEOUS REVENUE: INTEREST EARNINGS 254,393 279,730 181,582 217,000 164,500 RENTS 490,936 368,815 449,491 374,145 388,850 CONTRIBUTIONS 7,213 25,856 43,485 6,000 - OTHER MISCELLANEOUS 83,789 100,078 104,249 76,100 78,100 836,331 774,479 778,807 673,245 631,450 TOTAL GENERAL FUND REVENUE 30,754,231 29,928,632 32,541,516 32,206,835 32,985,909 OTHER FINANCING SOURCES: OPERATING TRANSFERS 119,676 459,791 370,712 138,000 138,000 PROCEEDS OF L.T. DEBT 194,051 - 4,443,726 - 1,157,303 SALE OF ASSETS - - 6,698 - - INSURANCE RECOVERIES 5,238 60 (6) - - 318,965 459,851 4,821,130 138,000 1,295,303 TOTAL GENERAL FUND REVENUE & OTHER FINANCING SOURCES 31,073,196 30,388,483 37,362,646 32,344,835 34,281,212 BEGINNING FUND BALANCE 10,408,091 8,050,696 7,618,940 10,143,620 7,573,573 TOTAL GENERAL FUND RESOURCE! $41,481,287 $38,439,179 $44,981,586 $42,488,455 $ 41,854,785 City of Pasco 7 2013 Budget CITY OF PASCO EXPENDITURE SUMMARY ALL OPERATING FUNDS 2009 2010 2011 2012 2013 ACTUAL ACTUAL ACTUAL BUDGET BUDGET 010 GENERAL FUND $41,482,653 $38,450,698 $ 46,515,656 $42,488,455 $ 41,854,785 110 CITY STREET 1,791,150 1,566,391 2,570,793 2,570,793 2,188,857 120 ARTERIAL STREET 2,077,246 3,514,968 839,484 839,484 1,492,735 125 1-182 CORRIDOR TRAFFIC IMPACT FUND 648,149 1,012,827 1,078,845 1,078,845 1,257,717 130 STREET OVERLAY 3,008,269 2,992,882 3,760,455 3,760,455 3,189,237 14X COMMUNITY DEVELOPMENT GRANTS 695,094 1,214,640 1,195,796 2,081,308 1,582,373 145 M.L.KING JR.COMMUNITY CENTER 154,156 142,704 142,769 171,133 192,089 150 AMBULANCE SERVICES 2,285,775 2,677,033 2,769,163 2,988,495 3,587,337 160 CITY VIEW CEMETERY 307,811 268,861 286,433 249,772 310,690 161 BOULEVARD PERPETUAL MAINTENANCE 1,524,659 1,682,292 1,786,448 1,764,791 1,387,622 165 ATHLETIC PROGRAMS 159,075 245,766 283,536 324,004 277,934 166 GOLF COURSE - - 1,393,782 1,585,188 1,773,208 170 SENIOR CENTER OPERATING 305,316 336,769 367,943 314,109 312,608 180 MULTI-MODAL FACILITY 69,504 133,385 146,116 110,720 135,406 182 SCHOOL IMPACT FEES - - - - 300,200 185 RIVERSHORE TRAIL& MARINA MAINT 22,580 23,085 20,265 19,935 22,509 188 SPECIAL LODGING ASSESSMENT 218,627 217,813 210,645 195,790 168,971 189 LITTER ABATEMENT 22,773 24,417 23,064 21,595 21,111 190 REVOLVING ABATEMENT 459,131 406,787 357,488 295,558 310,460 191 TRAC DEVELOPMENT&OPERATIONS 545,171 402,326 541,575 370,850 379,705 192 PARK DEVELOPMENT 2,035,635 2,230,787 1,995,759 1,600,522 1,899,950 193 CAPITAL IMPROVEMENTS 4,200,354 5,320,085 3,259,839 2,655,371 2,878,123 194 ECONOMIC&INDUSTRIAL DEVELOPMENT 739,057 885,164 1,014,623 1,201,897 991,451 195 STADIUM/CONVENTION CENTER 456,644 265,649 324,857 879,126 366,223 24X LID DEBT SERVICE FUND 1,812,086 1,260,017 1,580,037 1,462,538 2,126,977 27X G.O.BOND DEBT SERVICE 893,727 869,739 863,425 862,996 855,570 367 GENERAL CAPITAL PROJECTS 1,808,439 3,882,197 5,619,695 5,962,939 7,914,552 410 WATER/SEWER UTILITY 36,835,937 42,071,409 30,800,255 30,479,222 37,580,556 510 EQUIP RENTAL OPERATIONS-GOV 1,086,163 1,069,197 1,062,535 1,153,699 1,109,794 511 EQUIP RENTAL OPERATIONS-PROP 391,385 408,298 505,979 581,637 532,602 515 EQUIP RENTAL REPLACEMENT-GOV 3,428,520 3,444,990 3,831,070 4,612,971 4,851,911 516 EQUIP RENTAL REPLACEMENT-PROP 1,685,013 11765,407 2,013,028 1,810,856 2,369,236 520 MEDICAL/DENTAL INSURANCE 4,517,153 5,170,972 5,299,068 5,206,165 5,083,361 530 CENTRAL STORES 35,959 27,048 13,846 20,695 13,241 605 CITY VIEW CEMETERY ENDOWMENT 380,585 391,187 400,167 412,465 430,635 619 OLD FIRE MEDICAL(OPEB) - 1,726,888 1,661,878 1,947,034 1,948,285 620 OLD FIREMEN'S PENSION 3,335,383 1,561,934 1,536,599 1,412,226 1,716,909 TOTAL ALL FUNDS $119.419,179 $127,664,612 $ 126,072,916 $123,493,639 $ 133,414,930 City of Pasco 8 2012 Budget CITY OF PASCO GENERAL FUND EXPENDITURE SUMMARY BY DEPARTMENT 2009 2010 2011 2012 2013 DEPARTMENT ACTUAL ACTUAL ACTUAL BUDGET BUDGET CITY COUNCIL $ 113,272 $ 118,318 $ 106,006 $ 118,807 $ 121,315 MUNICIPAL COURT 1,271,304 1,250,682 1,283,560 1,332,334 1,376,639 CITY MANAGER 846,086 892,197 929,512 951,034 962,755 POLICE DEPARTMENT 11,092,895 11,226,253 10,866,935 11,451,115 12,096,846 FIRE DEPARTMENT 4,182,075 4,403,640 4,280,872 4,164,541 4,431,366 ADMINISTRATIVE&COMMUNITY SERVICES 5,361,305 5,489,908 5,906,975 6,201,703 6,022,454 COMMUNITY DEVELOPMENT 1,134,367 1,050,249 1,033,221 1,208,878 1,332,076 ENGINEERING 1,245,963 1,082,840 1,320,857 1,514,469 1,535,558 NON-DEPARTMENTAL 6,936,981 4,096,580 8,521,215 7,469,966 8,125,335 LIBRARY 1,247,709 1,221,091 1,180,858 1,148,380 1,148,380 TOTAL OPERATIONS 33,431,957 30,831,758 35,430,011 35,561,227 37,152,724 ENDING FUND BALANCE 8,050,696 7,618,940 11,085,645 6,927,228 4,702,061 TOTAL EXPENDITURES $ 41,482.653 $ 38,450,698 $ 46.515,656 $ 42,488,455 $ 41,854,785 GENERAL FUND EXPENDITURE SUMMARY BY CATEGORY 2009 2010 2011 2012 2013 CATEGORY ACTUAL ACTUAL ACTUAL BUDGET BUDGET SALARIES AND WAGES $ 14,106,981 $ 14,608,036 $ 14,351,792 $ 15,227,432 $ 16,387,285 PERSONNEL BENEFITS 2,080,028 2,134,435 2,106,380 2,225,633 2,357,292 SUPPLIES 692,142 531,122 697,977 638,805 644,710 OTHER SERVICES/CHARGES 4,303,164 4,865,568 4,430,380 4,525,180 4,371,322 INTERGOVT'L SERVICES&TAXES 3,698,365 3,367,087 3,292,131 3,532,400 3,448,617 CAPITAL OUTLAY 1,043,564 223,120 156,951 370,700 395,800 DEBT SERVICE 2,091,388 886,082 5,434,577 2,345,218 725,327 INTERFUND PMT FOR SERVICES 3,445,529 3,400,508 3,514,218 3,911,529 4,258,514 INTERFUND TRANSFERS 1.970,796 815,800 1,445,605 2,784,330 4,563,857 TOTAL OPERATIONS 33,431,957 30,831,758 35,430,011 35,561,227 37,152,724 ENDING FUND BALANCE 8,050,696 7,618,940 11,085,645 6,927,228 4,702,061 TOTAL EXPENDITURES $ 41,482,653 $ 38,450,698 $ 46,515,656 $ 42,488,455 $ 41,854,785 City of Pasco,Washington 9 2013 Budget CITY OF PASCO ORGANIZATIONAL CHART [��CITIZENS CITY COUNCIL CITY MANAGER J�VIANAGER EPUTYCITY COMMUNICATIONS HUMAN RESOURCES COMMUNITY& ADtv10NISTRATtVE MUNICIPAL ECONOMIC FDL�IE 4VORK5 &COMMUNITY POLICE CHIEF FIRE CHIEF C OR COU RT JUDGE DEVELCPhtENT SERVICES DIRECTOR DIRECTOR i Municipal Investigative Fire Urban Engineering Lea I Court Services Suppression Development Givi Sian Prcbaticn Field Fi re street Pa rks fl ration; Planning Services :pe Prevention Maintenance Recreation Supparz Inspection %eater,Sewer Facilities Community Ambulance Se Nice; Services Ccde Reuse Facility, Supervision Enforcement Stermwsrer, iervicv Irrigation Utility City Clerk Equipment Rental 8 Information Replacement System_ Finance City of Pasco,Washington 10 2013 Budget INDIVIDUAL GENERAL FUND DEPARTMENTS City of Pasco.Washington 11 2013 Budget City Council The City has a Council-Manaer form of government.The city Council consists of seven members elected for four-year,overlapping terms.The Mayor,elected by the City Council,has equal voting rights with other council members and posses no veto power. The City council appointsthe City Manager to act as the chief executive officer of the City. CITIZENS OF PASCO CITY COUNCIL CITY COUNTY/REGIONAL FRANKLIN COUNTY EMERGENCY LEOFF DiSABlL1TY BOARD MANAGEMENT CIVIL SERVICE COMMISSION HOUSING AUTHORITY PARKS&RECREATION ADVISORY SENIOR CITIZENS ADVISORY COUNCIL COMMITTEE PLANNING COMMISSION B-F REGIONALCOUNCIL FIREMAN'S PENSION BOARD B-F TRANSiTAUTHORITY CODE ENFORCEMENT BOARD B F HEALTH DISTRICT PUBLIC FACILITIES DISTRICT CITY MANAGER 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 and other property,adoption and amendment of the City's Comprehensive Land Use Plan, and excercising municipal legislative authority. Ongoing efforts to diversify and expand Pasco's economy as well as continued provision of cost- effective municipal services. City of Pasco,Washington 12 2013 Budget CITY COUNCIL EXPENDITURES 2009 2010 2011 2011 2013 FUNCTION ACTUAL ACTUAL ACTUAL BUDGET BUDGET SALARIES AND WAGES $ 81,003 $ 82,682 $ 85,197 $ 85,200 $ 87,595 PERSONNEL BENEFITS 9,726 8,863 9,150 9,490 9,820 SUPPLIES 737 5,343 699 1,000 1,000 OTHER SERVICES/CHARGES 21,806 21,430 10,960 23,117 22,900 INTERGOVT'L SERVICES&TAXES - _ CAPITAL OUTLAY DEBT SERVICE _ INTERFUND PMT FOR SERVICES _ INTERFUND TRANSFERS _ TOTAL EXPENDITURES $ 113,272 $ 118,318 $ 106,006 $ 118,807 $ 121,315 PERSONNEL SUMMARY MONTHLY/ NUMBER OF EMPLOYEES HOURLY RANGE POSITION 2009 2010 2011 2012 2013 MIN - MAX MAYOR 1.00 1.00 1.00 1.00 1.00 1,300 COUNCILMEMBER 6.00 6.00 6.00 6.00 6.00 1.000 TOTAL 7.00 7.00 7.00 7.00 7.00 City of Pasco,Washington 13 2013 Budget Municipal Court JUDGE COURT ADMINISTRATOR F sTSERVICES LEAD COURT PROBATION ECMALIST CLERK ADMlN ASS II OFFICER DEPUTY COURT CLERKS PROBATION PROBA?!ON SERVICES. CLERK EFECIALlS- DEPT ASST 3 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. Pasco Municipal is a Court of limited jurisdiction created by statute. It has jurisdiction to hear: Certain Criminal Misdemeanors Traffic Infractions Non-Traffic Infractions Parking tickets City of Pasco,Washington 14 2013 Budget MUNICIPAL COURT EXPENDITURES 2009 2010 2011 2012 2013 FUNCTION ACTUAL ACTUAL ACTUAL BUDGET BUDGET SALARIES AND WAGES $ 711,901 $ 715,365 $ 733,908 $ 733,074 $ 745,030 PERSONNEL BENEFITS 109,957 99,295 129,838 115,620 120,525 SUPPLIES 25,475 22,841 22,781 36,100 25,250 OTHER SERVICES/CHARGES 291,828 268,749 246,953 288,475 289,910 INTERGOVT'L SERVICES&TAXES - - - _ _ CAPITAL OUTLAY DEBT SERVICE - - _ _ INTERFUND PMT FOR SERVICES 132,143 144,432 150,080 159,065 195,924 INTERFUND TRANSFERS - TOTAL EXPENDITURES $ 1,271,304 $ 1,250,682 $ 1.283,560 $ 1.332,334 $ 1,376,639 PERSONNEL SUMMARY MONTHLY/ NUMBER OF EMPLOYEES HOURLY RANGE POSITION 2009 2010 2011 2012 2013 MIN - MAX JUDGE 0.75 0.75 0.75 0.75 0.75 8,318 COURT ADMINISTRATOR 1.00 1.00 1.00 1.00 1.00 6,368 COURT PROBATION SERV SPEC. 1.00 1.00 1.00 1.00 1.00 21.87-28.79 COURT SERVICES SPEC. 2.00 2.00 2.00 2.00 2.00 20.61 -27.13 ADMINSTRATIVE ASST. II 1.00 1.00 1.00 1.00 18.67-24.58 LEAD COURT CLERK 1.00 1.00 1.00 1.00 1.00 18.67-24.58 DEPUTY COURT CLERK 5.50 4.50 4.75 4.75 4.75 16.58-21.82 PROBATION SERVICES CLERK 2.50 2.50 2.25 2.25 2.25 16.58-21.82 DEPARTMENT ASST. 1 1.00 1.00 1.00 1.00 10.72-14.12 TOTAL 13.75 14.75 14.75 14.75 14,75 City of Pasco,Washington 15 2013 Budget City Manager CITY MANAGER EXECUTiVE DEPUTY CITY ASSISTANT MANAGER HUMAN FMMUNICATIONS RESOURCES SPECIALIST MANAGER HUMAN PAYROLL RESOURCES DEPT ASST s SPECIALIST ANALYST COMMUNITY& ADMINl57RATIVE MUNICIPAL POLICE CHIEF FIRE CHIEF ECONOMIC PUBLIC WORKS &COMMUNITY COURT JUDGE 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 Communities and Human Resources functions via the Deputy City Manager. City of Pasco,Washington 16 2013 Budget CITY MANAGER EXPENDITURES 2009 2010 2011 2012 2013 FUNCTION ACTUAL ACTUAL ACTUAL BUDGET BUDGET SALARIES AND WAGES $ 573,380 $ 642,386 $ 632,951 $ 631,636 $ 642,975 PERSONNEL BENEFITS 93,734 90,398 86,488 97,124 100,270 SUPPLIES 4,008 5,783 52,213 45,000 33,500 OTHER SERVICES/CHARGES 102,736 75,918 80,925 95,724 93,545 INTERGOVT'L SERVICES&TAXES - - - _ CAPITAL OUTLAY _ DEBT SERVICE - _ _ INTERFUND PMT FOR SERVICES 72,228 77,712 76,935 81,550 92,465 INTERFUND TRANSFERS _ TOTAL EXPENDITURES S 846,086 S 892,197 $ 929.512 $ 951,034 $ 962,755 PERSONNEL SUMMARY MONTHLY/ NUMBER OF EMPLOYEES HOURLY RANGE POSITION 2009 2010 2011 2012 2013 MIN - MAX CITY MANAGER 1.00 1.00 1.00 1.00 1.00 12,614 DEPUTY CITY MANAGER 1.00 1.00 1.00 1.00 1.00 10,175 HUMAN RESOURCES MANAGER 1.00 1.00 1.00 1.00 1.00 1 7,716 COMMUNICATIONS SPEC. 1.00 1.00 1.00 1.00 1.00 28.29-37.25 HR ANALYST/ASSISTANT 1.00 1.00 1.00 1.00 1.00 24.63-32.43 EXECUTIVE ADMIN ASSISTANT 1.00 1.00 1 1.00 1.00 1.00 21.44-28.23 PAYROLL SPECIALIST 1.00 1.00 1.00 1.00 1.00 20.61 -27.13 ADMINISTRATIVE ASSISTANT 1 1.00 1.00 1.00 1.00 1 1.00 15.93-20.98 TOTAL 8.00 8.00 8.00 8.00 8.00 City of Pasco,Washington 17 2013 Budget Police CITY MANAGER I POLICE CHIEF 1 I FIELD OPERATIONS ADMtN L_ADM1N CAPTAIN ASSISTANT ASSISTANT INVESTIGATIVE& SUPPORT CAPTAIN I SERGEANTS SERGEANT SERGEANT SERGEANT LEAD POLICE RESOURCE S RED SERVICES CFIh1E5 SPECIALIST POLICE ARO DE E�IVES OFFICERS OFFICERS F POLICE DETEC IVE SERB"CES STFEE SPECIALISTS SRO CRIME CRIMES OFFICERS SPECIALIST- EVIDENCE CRIME SPECIALIST- CRIME DOMESTIC SPECIALIST VIOLENCE ANALYSIS MEMO DETECTIVES METRO LEGAL SECRETARY The Pasco Police 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. 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. City of Pasco,Washington 18 2013 Budget POLICE EXPENDITURES 2009 2010 2011 2012 2013 FUNCTION ACTUAL ACTUAL ACTUAL BUDGET BUDGET SALARIES AND WAGES $ 5,566,707 $ 6,024,628 $ 5,664,815 $ 5,852,034 $ 6,387,639 PERSONNEL BENEFITS 884,064 960,590 885,489 895,058 995,489 SUPPLIES 127,256 65,913 105,130 137,400 118,800 OTHER SERVICES/CHARGES 823,624 809,321 814,029 810,163 864,385 INTERGOVT'L SERVICES&TAXES 2,263,445 2,051,107 2,101,771 2,302,300 2,214,848 CAPITAL OUTLAY 99,340 35,973 5,975 - - DEBT SERVICE - - - - INTERFUND PMT FOR SERVICES 1,328,459 1,278,721 1,289,726 1,454,160 1,515,685 INTERFUND TRANSFERS - - - _ TOTAL EXPENDITURES $ 11,092,895 $ 11,226,253 $ 10,866,935 $11.451,115 $12,096.846 PERSONNEL SUMMARY MONTHLY! NUMBER OF EMPLOYEES HOURLY RANGE POSITION 2009 2010 2011 2012 2013 MIN - MAX POLICE CHIEF 1.00 1.00 1.00 1.00 1.00 9,431 CAPTAIN 3.00 3.00 3.00 3.00 2.00 8.083 SERGEANT 5.00 5.00 5.00 5.00 10.00 37.55-43.88 CORPORAL 4.00 4.00 4.00 4.00 35.92-40.23 POLICE OFFICER 50.00 48.00 48.00 48.00 48.00 26.87-36.57 POLICE OFFICER-DETECTIVE 4.00 4.00 4.00 4.00 8.00 33.63-36.57 POLICE OFFICER-METRO DETECT 2.00 2.00 2.00 2.00 2.00 33.63-36.57 CRIME SPECIALIST-ANALYST 1.00 1.00 1.00 1.00 1.00 20.18-26.60 CRIME SPECIALIST-PREVENTION 1.00 1.00 20.18-26.60 CRIME SPECIALIST-DOMESTIC VIOL 1.00 1.00 1.00 1.00 1.00 20.18-26.60 CRIME SPECIALIST-EVIDENCE 1.00 1.00 1.00 1.00 1.00 20.18-26.60 ADMINISTRATIVE ASSISTANT II 1.00 1.00 1.00 1.00 1.00 18.67-24.58 LEAD POLICE SERVS.SPEC. 1.00 1.00 1.00 1.00 1.00 17.01 -22.36 POLICE SVCS.SPEC, 4.00 4.00 4.00 4.00 4.00 16.04-21.09 ADMINISTRATIVE ASSISTANT 1 1.00 1.00 1.00 1.00 1.00 15.93-20.98 LEGAL SECRETARY I-METRO 1.00 1.00 1.00 1.00 1.00 16.58-21.82 LEGAL SECRETARY II-METRO 1 1.00 1.00 1.00 1 1.00 1.00 18.67-�58 TOTAL 82.00 80.00 79.00 79.00 83.00 City of Pasco,Washington 19 2013 Budget Fire CITY MANAGER FIRE CHIEF TRAINING R DEPT ASST 11 SAFEiy CAPTAIN SHIF- EMERGENCY — CAPTAINS MEDICAL SERVICE LIEUTENANT LIEUTENANTS l FIREFIGHTERS/ F1 REF,G H i ERS PARAMEDICS The Fire Departments mission is to make best use of department resources to provide the Pasco community with effective mitigation of fire, rescue, hazardous materials and medical emergencies with compassion, integrity and respect for its citizens. The department is charged with the responsibilities of providing fire suppression, hazardous materials 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 33 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. City of Pasco,Washington 20 2013 Budget FIRE EXPENDITURES 2009 2010 2011 2012 2013 FUNCTION ACTUAL ACTUAL ACTUAL BUDGET BUDGET SALARIES AND WAGES $ 3,092,800 $ 3,091,904 $ 2,977,219 $ 2,867,320 $ 3,057,180 PERSONNEL BENEFITS 260,000 266,663 270,047 243,442 280,595 SUPPLIES 24,786 62,832 161,440 109,210 80,585 OTHER SERVICES/CHARGES 198,616 192,813 177,048 198,581 205,657 INTERGOVT'L SERVICES&TAXES 13,766 15,996 24,281 17,100 18,680 CAPITAL OUTLAY - 104,293 - 11,700 - DEBT SERVICE - - _ - _ INTERFUND PMT FOR SERVICES 592,107 669,139 670,837 717,188 788,669 INTERFUND TRANSFERS - - _ TOTAL EXPENDITURES $ 4,182,075 $ 4.403,640 $ 4.280,872 $ 4,164,541 $ 4.431,366 PERSONNEL SUMMARY MONTHLY/ NUMBER OF EMPLOYEES HOURLY RANGE POSITION 2009 2010 2011 2012 2013 MIN - MAX FIRE CHIEF 1.00 1.00 0.50 0.50 0.50 8,939 ASS'T FIRE CHIEF 0.50 TRAINING CAPTAIN 1.00 1.00 1.00 1.00 32.06-33.66 CAPTAIN 3.00 100 3.00 3.00 3.00 32.06-33.66 LIEUTENANT 9.00 9.00 8.00 8.00 8.00 29.81 -31.60 FIREFIGHTER 21.00 1 21.00 1 20.00 20.00 22.00 21.47-27.81 IDEPARTMENT ASSISTANT 11 0.38 0.50 0.50 0.50 0.50 16.58-21.82 TOTAL 34.88 35.50 33.00 33.00 35.00 City of Pasco,Washington 21 2013 Budget Administrative and Community Services CITY MANAGER ADMINISTRATIVE&COMMUNITY SERVICES DIRECTOR LEGAL DIVISION DEPUTY CITY ___ PARALEGAL/ CLERK CONTRACT ASS- FINANCIAL iNFORMATION RECREATION FACILITIES& SERVICES CITY CLERK SERVICES SERVICES GROUNDS MANAGER MANAGER MANAGER MANAGER LEGAL DIVISION NETWORK PARALEGAL/ ADMINISTRATOR RECREATION CHIEF CONTRACT ASST SPECIALISTS GROUNDSMAN GROUNDSMEN ACCOUNTING CUSTOMER 1 SERVICE DEPT DATABASE LEADS DEPARTMENT FACiUTY MA1NT. MANAGER ASST ADMINISTRATOR ASSISTANT !_' STAFF ACCOUNTANTS UMLITY BILLING GROUNDSMAN U DEPT ASST II TEMPORARY PC SPECIALIST EMPLOYEES ACCOUNTING CLERK TEMPORARY INFORMATION EMPLOYEES CUSTOMER SERVICES ACCOUNTS SERVICE TECHNICIAN PAYABLE/REC REPRESENT. DEPT ASS-1 P DEPT ASST tI PARK PATROL 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 waterlsewer 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. City of Pasco,Washington 22 2013 Budget ADMINISTRATIVE&COMMUNITY SERVICES EXPENDITURES 2009 2010 2011 2012 2013 FUNCTION ACTUAL ACTUAL ACTUAL BUDGET BUDGET SALARIES AND WAGES $ 2,605,042 $ 2,583,600 $ 2,631,282 S 2,757,383 $ 2,925,577 PERSONNEL BENEFITS 441,455 445,754 454,606 469,031 466,568 SUPPLIES 183,930 128,730 295,691 228,255 185,880 OTHER SERVICES/CHARGES 1,490,447 1,755,651 1,813,021 1,928,349 1,668,393 INTERGOVT'L SERVICES&TAXES 4,526 4,278 2,170 5,000 4,000 CAPITAL OUTLAY 2,015 - 78,351 85,000 - DEBT SERVICE - - - - - INTERFUND PMT FOR SERVICES 633,890 571,895 631,854 728,685 772,036 INTERFUND TRANSFERS - TOTAL EXPENDITURES $ 5,361.305 $ 5.489.908 $ 5,906,975 $ 6,201,703 $ 6.022.454 PERSONNEL SUMMARY MONTHLY/ NUMBER OF EMPLOYEES HOURLY RANGE POSITION 2009 2010 2011 2012 2013 MIN - MAX ADMIN&COMM SVCS DIR. 1.00 1.00 1.00 1.00 1.00 9,431 FINANCIAL SERVICES MANAGER 1.00 1.00 1.00 1.00 1.00 8,327 INFORMATION SVCS MGR 1.00 1.00 1.00 1.00 1.00 8,083 RECREATION SERVICES MGR 1.00 1.00 1.00 1.00 1.00 6.735 FACILITIES MGR 1.00 1.00 1.00 1.00 1.00 6.368 CUSTOMER SERVICE BILL MGR 1.00 1.00 1.00 1.00 1.00 5.618 LEAD ACCOUNTANT 1.00 1.00 1.00 2.00 2.00 28.29-37.25 CHIEF GROUNDSMAN 1.00 1.00 1.00 1.00 1.00 30.91 -33.88 ADMIN.SPEC./CITY CLERK 1.00 1.00 1.00 1.00 1.00 25.63-33.25 SENIOR ACCOUNTANT 1.00 1.00 1.00 25.63-33.25 NETWORK ADMINISTRATOR 1.00 1.00 1.00 1.00 1.00 25.63-33.25 GROUNDSMAN I 7.50 7.50 7.50 7.50 7.50 24.19-26.84 FACILITIES MAINTENANCE 1 1.00 1.00 1.00 1.00 1.00 24.19-26.84 STAFF ACCOUNTANT 2.00 2.00 2.00 2.00 2.00 21.87-28.79 LEAD RECREATION SPECIALIST 1.00 1.00 1.00 1.00 1.00 21.87-28.79 PC SPECIALIST 1.00 1.00 1.00 1.00 2.00 20.61 -27.13 LEGAL SECRETARY/PARALEGAL 1.00 1.00 1.00 1.00 1.00 20.61 -27.13 RECREATION SPECIALIST 1.00 1.00 1.00 1.00 1.00 20.61 -27.13 GROUNDSMAN II 1.00 1.00 1.00 1.00 1.00 20.97-23.64 ACCOUNTING CLERK 0.75 0.75 0.75 0.75 0.75 18.67-24.58 DEPUTY CITY CLERK 1.00 1.00 N/A ADMINISTRATIVE ASSISTANT II 1.00 1.00 1.00 1.00 1.00 18.67-24.58 DATABASE SPECIALIST 1.00 1.00 1.00 1.00 2,00 20.61 -27.13 INFORM SVC TECHNICIAN-GIS 0.75 0.75 0.75 0.75 0.75 18.67-24.58 DEPARTMENT ASSISTANT 11 9.00 9.00 9.00 9.00 9.00 16.58-21.82 PARK PATROL 0.25 0.25 0.25 0.25 0.25 10.50-12.50 DEPARTMENT ASSISTANT 1 1.38 1.38 1.00 1.00 1.00 10.94-14.12 TOTAL 41.63 41.63 40.25 40.25 42.25 City of Pasco,Washington 23 2013 Budget Community Development ! F!NAGER ITY& MIC MENT OR ADMIN ASST U BLOCK GRANT INSPECTION COORDINATOR CITY PLANNER SERVICES MANAGER ASSOCIATE CODE BUILDING PLANS CITYPLANNER ENFORCEMENT INSPECTORS EXAMINER I OFFICERS PERMIT PLANNER I 7ECHNICIANS 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 programs which predominately benefit low and moderate income residents of the City. The Urban Development Division is responsible for administration of the Community Development Block Grant and HOME Programs. The Planning Division oversees the City's zoning,subdivision and sign regulations along with land use 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. City of Pasco,Washington 24 2013 Budget COMMUNITY DEVELOPMENT EXPENDITURES 2009 2010 2011 2012 2013 FUNCTION ACTUAL ACTUAL ACTUAL BUDGET BUDGET SALARIES AND WAGES $ 723,603 $ 712,087 $ 707,621 $ 809,330 $ 876,250 PERSONNEL BENEFITS 125,424 109,520 109,041 133,920 138,500 SUPPLIES 18,430 11,334 5,523 16,140 17,650 OTHER SERVICES/CHARGES 104,999 67,494 57,172 74,961 100,985 INTERGOVT'L SERVICES&TAXES 6,000 7,562 5,172 4,000 8,000 CAPITAL OUTLAY - - - - - DEBT SERVICE - - - - - INTERFUND PMT FOR SERVICES 155,911 142,252 148,692 170,527 190,691 INTERFUND TRANSFERS - - - TOTAL EXPENDITURES $ 1,134,367 $ 1.050.249 S 1,033.221 $ 1,208.878 $ 1,332,076 PERSONNEL SUMMARY MONTHLY/ NUMBER OF EMPLOYEES HOURLY RANGE POSITION 2009 2010 2011 2012 2013 MIN - MAX COMMUNITY DEV.DIRECTOR 1.00 1.00 1.00 1.00 1.00 8,939 INSPECTION SERVICES MGR. 1.00 1.00 1.00 1.00 1.00 6,735 CITY PLANNER 1.00 1.00 1.00 1.00 1.00 29.44-38.75 ASSOCIATE PLANNER 1.00 1.00 1.00 1.00 1.00 24.63-32.43 PLANS EXAMINER 1.00 1.00 1.00 1.00 1.00 24.63-32.43 BUILDING INSPECTOR 2.00 2.00 2.00 2.00 2.00 22.76-29.96 PLANNER 1 1.00 1.00 1.00 1.00 1.00 20.61 -27.13 CODE ENFORCEMENT OFF. 3.00 2.00 2.00 3.00 4.00 20.10-26.47 ADMINISTRATIVE ASSISTANT II 0.67 1.00 1.00 1.00 1.00 18.67-24.58 PERMIT TECHNICIAN 2.00 2.00 2.00 2.00 2.00 17.26-22.77 DEPARTMENT ASSISTANT 1 0.50 TOTAL 14.17 13.00 13.00 14.00 15.00 City of Pasco,Washington 25 2013 Budget Public Works - Engineering CITY MANAGER PUBLIC WORKS DIRECTOR CITY ENGINEER DEVELOPMENT SENIOR CONSTRUC71ON SENIOR UTILITY ENGINEERING TRANSPORTATION MANAGER E ASSOCIATE ASSOCIATE CONSTRUCTION UTILITY MANSPORTATiON INSPECTORS ENGINEER It ENGINEERS UTILITY SENIOR ENGINEERING ENGINEER TECH TECH Ii The Public Works Department acts ou the community stewards foxthep|onning. doaign, cunatrucUon. inspection, operation and maintenance uf 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 pub|ic" City of Pasco,Washington 26 2013 Budget ENGINEERING EXPENDITURES 2009 2010 2011 2012 2013 FUNCTION ACTUAL ACTUAL ACTUAL BUDGET BUDGET SALARIES AND WAGES $ 752,545 $ 755,384 $ 918,799 $ 1,041,455 $ 1,042,926 PERSONNEL BENEFITS 122,257 108,358 156,735 159,448 159,890 SUPPLIES 14,240 22,922 22,135 21,000 26,000 OTHER SERVICES/CHARGES 183,122 40,160 44,136 74,012 74,243 INTERGOVTT SERVICES&TAXES - - - - _ CAPITAL OUTLAY 4,471 - - - DEBT SERVICE - - _ _ - INTERFUND PMT FOR SERVICES 169,328 156,016 179,052 218,554 232,499 INTERFUND TRANSFERS - - - TOTAL EXPENDITURES $ 1.245,963 $ 1,082,840 $ 1,320,857 $ 1,514,469 $ 1,535,558 PERSONNEL SUMMARY MONTHLY/ NUMBER OF EMPLOYEES HOURLY RANGE POSITION 2009 2010 2011 2012 2013 MIN - MAX PUBLIC WORKS DIRECTOR 0.20 0.20 0.20 0.20 0.20 10,043 CITY ENGINEER 1.00 1.00 1.00 1.00 1.00 8.327 CONSTRUCTION MANAGER 1.00 1.00 1.00 1.00 1.00 32.50-42.79 SENIOR ENGINEER 1.00 1.00 30.63-40.32 ASSOCIATE ENGINEER II 2.00 2.00 2.00 3.00 3.00 28.29-37.25 ASSOCIATE ENGINEER 1 2.00 2.00 2.00 2.00 2.00 26.66-35.10 CONSTRUCTION INSPECTOR 3.00 3.00 3.00 3.00 3.00 22.76-29.96 MAPPING/CADD TECH 1.00 1.00 1.00 N/A SR ENGINEERING TECH 1.00 1.00 21.87-28.79 ENGINEERING TECHNICIAN II 1.00 1.00 21.44-28.23 ENGINEERING TECHNICIAN 1 1.00 1.00 1.00 1.00 1.00 18.67-24.58 ADMINISTRATIVE ASSISTANT II 1 1.00 1 1.00 1.00 1 1.00 1.00 18.67-24.58 ADMINISTRATIVE ASSISTANT I 1.00 1.00 1.00 1.00 1.00 15.93-20.98 TOTAL 13.20 13.20 13.20 16.20 16.20 City of Pasco,Washington 27 2013 Budget 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 2009 2010 2011 2012 2013 FUNCTION ACTUAL ACTUAL ACTUAL BUDGET BUDGET SALARIES AND WAGES $ - $ - $ - $ 450,000 $ 622,113 PERSONNEL BENEFITS 33,411 44,994 4,986 102,500 85,635 SUPPLIES 291,819 202,939 29,810 43,500 154,845 OTHER SERVICES/CHARGES 1,046,371 1,595,470 1,109,813 986,598 1,006,104 INTERGOVT'L SERVICES&TAXES 203,995 110,075 58,737 104,000 103,089 CAPITAL OUTLAY 937,738 82,854 72,625 274,000 395,800 DEBT SERVICE 2,091,388 886,082 5,434,577 2,345,218 725,327 INTERFUND PMT FOR SERVICES 361,463 358,366 365,062 379,820 468,565 INTERFUND TRANSFERS 1,970,796 815,800 1,445,605 2,784,330 4,563,857 SUB-TOTAL EXPENDITURES $ 6,936,981 $ 4,096,580 $ 8,521,215 $ 7,469,966 $ 8.125,335 ENDING FUND BALANCE 8,050,696 7,618,940 11,085,645 6,927,228 4,702,061 TOTAL EXPENDITURES $ 14.987,677 $ 11.715,520 $ 19,606,860 $14,397,194 $12,827,396 LIBRARY The City contracts with the Mid-Columbia Library District to deliver library services at the city-owned facility. LIBRARY EXPENDITURES 2009 2010 2011 2012 2013 FUNCTION ACTUAL ACTUAL ACTUAL BUDGET BUDGET SALARIES AND WAGES $ - $ - $ - $ - $ PERSONNEL BENEFITS - - - - - SUPPLIES 1,461 2,485 2,555 1,200 1,200 OTHER SERVICES/CHARGES 39,615 38,562 76,323 45,200 45,200 INTERGOVT'L SERVICES&TAXES 1,206,633 1,178,069 1,100,000 1,100,000 1,100,000 CAPITAL OUTLAY - - - - - DEBT SERVICE - - - - INTERFUND PMT FOR SERVICES - 1,975 1,980 1,980 1,980 INTERFUND TRANSFERS - - - - - TOTAL EXPENDITURES $ 1,247,709 $ 1,221,091 $ 1,180,858 $ 1,148,380 $ 1.148,380 City of Pasco,Washington 28 2013 Budget 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. City of Pasco,Washington 29 2013 Budget Public Works - Streets CITY MANAGER PUBLIC WORKS-J DIRECTOR FIELD DIVISION MANAGER ADMiN ASS-t ASST FIELD DIVISION MANAGER LEAD STREET WORKER 7 HEAVY UTILi:Y EQUIPMEW 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 2009 2010 2011 2012 2013 MIN.-MAX. PUBLIC WORKS DIRECTOR 0.20 0.20 0.20 0.20 0.20 10,043 FIELD DIVISION MANAGER 0.15 0.15 0.15 0.15 0.15 7,716 ASST.FIELD DIVISION MGR 0.35 0.35 0.35 0.35 0.35 5,879 LEAD STREET WORKER 1.00 1.00 1.00 1.00 1.00 26.93-29.42 HEAVY EQUIPMENT OPERATOR 3.00 3.00 3.00 3.00 2.50 24.19-26.84 UTILITY MAINTENANCE WORKER I 2.00 2.00 2.00 1.00 1.00 18.81 -21.45 ADMINISTRATIVE ASSISTANT 1 0.20 0.20 0.20 0.20 0.20 1 15.93-20.98 LABORER 1 1.00 1.00 9.82-12.71 TOTAL 6.90 6.90 6.90 6.90 6.40 City of Pasco,Washington 30 2013 Budget CITY STREET FUND REVENUES 2009 2010 2011 2012 2013 REVENUE ACTUAL ACTUAL ACTUAL BUDGET BUDGET TAXES $ 207,082 $ 203,101 $ 206,439 $ 205,000 $ 206,900 LICENSES AND PERMITS 272,869 291,852 284,218 290,000 282,000 INTERGOVERNMENTAL 803,118 790,323 1,435,712 1,072,490 870,000 CHARGES FOR SERVICES FINES&FORFEITURES - - - - - MISCELLANEOUS REVENUES 15,248 2,009 (20,553) 300 OTHER FINANCING SOURCES 1,409 - - - - INTERFUND TRANSFERS 215,000 - 567,448 950,000 510,000 TOTAL REVENUES 1,514,726 1,287,285 2,473,264 2,517,490 1,869,200 BEGINNING FUND BALANCE 276,424 279,106 169,316 53,303 319.657 TOTAL RESOURCES $ 1,791,150 $ 1,566,391 $ 2,642,580 $ 2.570,793 $ 2,188.857 CITY STREET FUND EXPENDITURES 2009 2010 2011 2012 2013 FUNCTION ACTUAL ACTUAL ACTUAL BUDGET BUDGET SALARIES AND WAGES $ 436,467 $ 351,493 $ 374,367 $ 379,856 $ 369,686 PERSONNEL BENEFITS 74,449 53,699 61,049 29,319 78,929 SUPPLIES 115,200 85,640 252,281 117,480 118,780 OTHER SERVICES/CHARGES 521,927 476,921 1,165,485 1,327,870 742,154 INTERGOVT'L SERVICES&TAXES - - - - - CAPITAL OUTLAY 84,068 - 35,000 8,500 DEBT SERVICE - - - - - INTERFUND PMT FOR SERVICES 279,933 277,912 541,163 561,631 743,259 INTERFUND TRANSFERS - 151,410 - SUB-TOTAL EXPENDITURES 1,512,044 1,397,075 2,394,345 2,451,156 2,061,308 ENDING FUND BALANCE 279,106 169,316 248,235 119,637 127,549 TOTAL $ 1,791,150 $ 1,566,391 $ 2,642,580 $ 2,570,793 $ 2,188,857 City of Pasco,Washington 31 2013 Budget 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 2009 2010 2011 2012 2013 REVENUE ACTUAL ACTUAL ACTUAL BUDGET BUDGET TAXES $ - $ $ $ $ - LICENSES AND PERMITS - - - INTERGOVERNMENTAL 427,047 2,639,620 1,195,557 400,000 476,450 CHARGES FOR SERVICES - - - - - FINES&FORFEITURES - - - - - MISCELLANEOUS 53,102 (4,968) 40,119 100 1,100 OTHER FINANCING SOURCES 1,000,640 - - - INTERFUND TRANSFERS 178,871 940,000 - 100,000 - TOTAL REVENUES 1,659,660 3,574,652 1,235,676 500,100 477,550 BEGINNING FUND BALANCE 417.586 (59,684) 1,783 339,384 1,015,185 TOTAL RESOURCES $ 2,077.246 $ 3,514,968 $ 1,237,459 $ 839,484 $ 1.492.735 ARTERIAL STREET FUND EXPENDITURES 2009 2010 2011 2012 2013 FUNCTION ACTUAL ACTUAL ACTUAL BUDGET BUDGET SALARIES AND WAGES $ - $ $ $ $ PERSONNEL BENEFITS - SUPPLIES - - - OTHER SERVICESICHARGES - - 15,317 40,000 269,000 INTERGOVT'L SERVICES&TAXES - - - - - CAPITAL OUTLAY 2.136,930 3,485,185 20,000 DEBT SERVICE - - - - - INTERFUND PMT FOR SERVICES - - - 1,592 INTERFUND TRANSFERS 28.000 387,448 382,100 54,100 SUB-TOTAL EXPENDITURES 2,136,930 3,513,185 402,765 442,100 324,692 ENDING FUND BALANCE (59,684) 1,783 834,694 397,384 1,168.043 TOTAL $ 2,077.246 $ 3,514,968 $ 1,237,459 $ 839.484 $ 1,492,735 City of Pasco,Washington 32 2013 Budget 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 2009 2010 2011 2012 2013 REVENUE ACTUAL ACTUAL ACTUAL BUDGET BUDGET TAXES $ $ $ $ $ LICENSES AND PERMITS - INTERGOVERNMENTAL - - - CHARGES FOR SERVICES - - - - FINES&FORFEITURES - - - MISCELLANEOUS 337,310 426,991 330,055 300,500 281,020 OTHER FINANCING SOURCES - - - - - INTERFUND TRANSFERS - - - - TOTAL REVENUES 337,310 426,991 330,055 300,500 281,020 BEGINNING FUND BALANCE 310,839 585,836 712,827 778,345 976,697 TOTAL RESOURCES $ 648,149 $ 1,012,827 $ 1.042,882 $ 1,078,845 $ 1,257,717 1-182 CORRIDOR TRAFFIC IMPACT FUND EXPENDITURES 2009 2010 2011 2012 2013 FUNCTION ACTUAL ACTUAL ACTUAL BUDGET BUDGET SALARIES AND WAGES $ $ $ - $ $ - PERSONNEL BENEFITS - - - SUPPLIES - OTHER SERVICES/CHARGES - - INTERGOVT'L SERVICES&TAXES - - - CAPITAL OUTLAY - - - - DEBT SERVICE - INTERFUND PMT FOR SERVICES - - INTERFUND TRANSFERS 62,313 300,000 284,982 142,100 10,000 SUB-TOTAL EXPENDITURES 62,313 300,000 264,982 142,100 10,000 ENDING FUND BALANCE 585,836 712,827 757,900 936,745 1,247,717 TOTAL $ 648,149 $ 1,012,827 $ 1,042,882 $ 1,078.845 $ 1,257,717 City of Pasco,Washington 33 2013 Budget 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 2009 2010 2011 2012 2013 REVENUE ACTUAL ACTUAL ACTUAL BUDGET BUDGET TAXES $ 830,104 $ 813,962 $ 841,090 $ 791,000 $ 811,000 LICENSES AND PERMITS - - - - - INTERGOVERNMENTAL - 563,763 - - - CHARGES FOR SERVICES - - - - FINES&FORFEITURES - - - - - MISCELLANEOUS 42,701 40,711 1,905 1,000 2,000 OTHER FINANCING SOURCES - - - - - INTERFUND TRANSFERS - - - - TOTAL REVENUES 872,805 1,418,436 842,995 792,000 813,000 BEGINNING FUND BALANCE 2,135,464 1,574,446 2.183,856 2,968,455 2,376,237 TOTAL RESOURCES $ 3,008,269 $ 2,992.882 $ 3,026,851 $ 3,760,455 $ 3,189.237 STREET OVERLAY FUND EXPENDITURES 2009 2010 2011 2012 2013 FUNCTION ACTUAL ACTUAL ACTUAL BUDGET BUDGET SALARIES AND WAGES $ $ $ - $ $ PERSONNEL BENEFITS - SUPPLIES - - - OTHER SERVICES/CHARGES 1,433,823 769,092 163 1,830,000 200,000 INTERGOVT'L SERVICES&TAXES - - - - - CAPITAL OUTLAY - - DEBT SERVICE - - - - INTERFUND PMT FOR SERVICES 39,934 16,424 136,900 32,161 INTERFUND TRANSFERS - - - - 1,041,334 SUB-TOTAL EXPENDITURES 1,433,823 809,026 16,587 1,966,900 1,273,495 ENDING FUND BALANCE 1,574,446 2,183,856 3,010,264 1,793,555 1,915,742 TOTAL $ 3,008,269 $ 2,992.882 $ 3,026,851 $ 3,760,455 $ 3,189,237 City of Pasco,Washington 34 2013 Budget "The future belongs to those who prepare for it today." Malcom X City of Pasco,Washington 35 2013 Budget Community Development Block Grant CITY MANAGER COMMUNITY& ECONOMIC DEVELOPMENT DIRECTOR ADMIN ASS-I3 I BLOCK GRANT COORDINATOR COMMUNITY DEVELOPMENT BLOCK GRANT PERSONNEL SUMMARY MONTHLY/ NUMBER OF EMPLOYEES HOURLY RANGE POSITION 2009 2010 2011 2012 2013 MIN.-MAX. BLOCK GRANT ADMINISTRATOR 1.00 1.00 1.00 1.00 1.00 22.76-29.96 CODE ENFORCEMENT OFFICER 1 1.00 1.00 1.00 ADMINISTRATIVE ASSISTANT II 0.33 18.67-24.58 TOTAL 2.33 2.00 2.00 1.00 1.00 COMMUNITY DEVELOPMENT GRANT FUNDS The Community Development Block Grant Fund is used to provide for the proper receipting and disbursement of grant monies as set forth by the U.S. Department of Housing and Urban Development (HUD). Emphasis is given to the development of program policy and strategic planning to address the housing and community development needs of the City, and coordination of applications for the various grant and loan programs, including citizen participation in the planning, design and implementation of community improvement and revitalization activities. City of Pasco,Washington 36 2013 Budget COMMUNITY DEVELOPMENT GRANT FUND REVENUES 2009 2010 2011 2012 2013 REVENUE ACTUAL ACTUAL ACTUAL BUDGET BUDGET TAXES $ - $ $ $ _ $ LICENSES AND PERMITS - INTERGOVERNMENTAL 616,758 1,150,966 1,581,511 1,764,700 1,097,374 CHARGES FOR SERVICES - - 400 - - FINES&FORFEITURES - - - _ MISCELLANEOUS 425 53,906 (36,628) 80,000 OTHER FINANCING SOURCES 375 4,728 - - - INTERFUND TRANSFERS - - 42,615 TOTAL REVENUES 617,558 1,209,600 1,587,898 1,764,700 1,177,374 BEGINNING FUND BALANCE 77,536 5,040 (392,102) 316,608 404,999 TOTAL RESOURCES $ 695.094 $ 1,214,640 $ 1,195,796 $ 2.081.308 $ 1.582.373 COMMUNITY DEVELOPMENT GRANT FUND EXPENDITURES 2009 2010 2011 2012 2013 FUNCTION ACTUAL ACTUAL ACTUAL BUDGET BUDGET SALARIES AND WAGES $ 104,407 $ 126,342 $ 78,385 $ 95,400 $ 61,751 PERSONNEL BENEFITS 14,684 18,031 10,661 12,700 21,468 SUPPLIES 714 974 1,261 1,700 1,696 OTHER SERVICES/CHARGES 460,718 788,447 230,285 596,700 448,760 INTERGOVT'L SERVICES&TAXES 253 4 - 500 200 CAPITAL OUTLAY - - 641,847 674,700 211,623 DEBT SERVICE - - - - 290,000 INTERFUND PMT FOR SERVICES 29,278 33,972 12,985 18,000 11,725 INTERFUND TRANSFERS 80,000 638,972 340,000 268.000 484.949 SUB-TOTAL EXPENDITURES 690,054 1,606,742 1,315,424 1,667,700 1,532,172 ENDING FUND BALANCE 5,040 (392,102) (119,628) 413,608 50,201 TOTAL $ 695,094 $ 1,214.640 $ 1,195,796 $ 2,081,308 $ 1,582,373 City of Pasco,Washington 37 2013 Budget E Martin Luther King Center Fund CITY MANAGER I ADMINISTRAIVE& COMMMUNITY SERVICES DIRECTOR RECREATION SERVICES MANAGER RECREATION SPECIALIST M.L. KING CENTER PERSONNEL SUMMARY MONTHLY/ NUMBER OF EMPLOYEES HOURLY RANGE POSITION 2009 2010 2011 2012 2013 MIN.-MAX. RECREATION SPECIALIST 1.00 1.00 1.00 1.00 1 1.00 20.61-27.13 TOTAL 1.00 1.00 1.00 1.00 1.00 City of Pasco,Washington 38 2013 Budget M. L. KING JR. 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 2009 2010 2011 2012 2013 REVENUE ACTUAL ACTUAL ACTUAL BUDGET BUDGET TAXES $ - $ $ - $ $ LICENSES AND PERMITS INTERGOVERNMENTAL 4,000 - - - CHARGES FOR SERVICES 3,891 3,821 2,559 2,500 4,000 FINES&FORFEITURES - - - _ _ MISCELLANEOUS 28,760 31,154 29,702 26,000 26,500 OTHER FINANCING SOURCES - - - _ - INTERFUND TRANSFERS 105,900 100,000 100,000 133,000 120,000 TOTAL REVENUES 142,551 134,975 132,261 161,500 150,500 BEGINNING FUND BALANCE 11,605 7,729 10,508 9,633 41,589 TOTAL RESOURCES $ 154,156 $ 142,704 $ 142,769 $ 171,133 $ 192,089 KING COMMUNITY CENTER FUND EXPENDITURES 2009 2010 2011 2012 2013 FUNCTION ACTUAL ACTUAL ACTUAL BUDGET BUDGET SALARIES AND WAGES $ 57,557 $ 55,000 $ 55,648 $ 57,980 $ 60,495 PERSONNEL BENEFITS 10,080 8,548 9,012 9,533 10,105 SUPPLIES 1,897 3,177 2,174 16,700 16,700 OTHER SERVICES/CHARGES 60,010 48,008 45,024 53,350 50,966 INTERGOVT'L SERVICES&TAXES 68 24 36 - - CAPITAL OUTLAY - - - _ DEBT SERVICE - - - _ _ INTERFUND PMT FOR SERVICES 16,815 17,439 18,825 22,250 24,465 INTERFUND TRANSFERS - - _ SUB-TOTAL EXPENDITURES 146,427 132,196 130,719 159,813 162,731 ENDING FUND BALANCE 7,729 10,508 12,050 11,320 29,358 TOTAL $ 154,156 $ 142,704 $ 142,769 $ 171,133 $ 192,089 City of Pasco,Washington 39 2013 Budget i Ambulance Service Fund CITY MANAGER FIRE CHIEF DEPT ASST If TRAINING & SH+FT SAFETY CAP i AINS SPECIAL'S- EMERGENCY LIEUTENANTS MEDICAL LIEUTENANT FIREFIGHTERS/ PARAMEDICS FIREFIGHTERS PERSONNEL SUMMARY MONTHLY/ NUMBER OF EMPLOYEES HOURLY RANGE POSITION 2009 2010 2011 2012 2013 MIN - MAX FIRE CHIEF 0.50 0.50 0.50 8,939 ASST FIRE CHIEF 0.50 LT PARAMEDIC EMS OFFICER 1.00 1.00 1.00 1.00 39.13-41.08 LT PARAMEDIC OFFICER 1.00 1.00 1.00 1.00 39.13-41.08 PARAMEDIC 15.00 14.00 16.00 16.00 16.00 28.43-29.85 DEPARTMENT ASSISTANT II 0.25 1 0.50 1 0.50 1 0.50 0.50 1 16.58-21.82 TOTAL 15.75 16.50 1 19.00 19.00 19.00 City of Pasco,Washington 40 2013 Budget 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 2009 2010 2011 2012 2013 REVENUE ACTUAL ACTUAL ACTUAL BUDGET BUDGET TAXES $ $ $ $ $ LICENSES AND PERMITS INTERGOVERNMENTAL 1,726 30,497 1,738 1,200 91,200 CHARGES FOR SERVICES 1,811,945 1,966,473 2,025,281 2,035,795 2,774,000 FINES&FORFEITURES - - - - . MISCELLANEOUS 7,748 17,262 3.250 1,100 1,000 OTHER FINANCING SOURCES - - - - . INTERFUND TRANSFERS 420,000 420,000 420,000 890,000 420,000 TOTAL REVENUES 2,241,419 2,434,232 2,450,269 2,928,095 3,286,200 BEGINNING FUND BALANCE 44,356 242,801 318.894 60,400 301,137 TOTAL RESOURCES $ 2.285.775 $ 2,677,033 $ 2,769,163 $ 2,988,495 $ 3,587,337 AMBULANCE SERVICES FUND EXPENDITURES 2009 2010 2011 2012 2013 FUNCTION ACTUAL ACTUAL ACTUAL BUDGET BUDGET SALARIES AND WAGES $ 1,410,088 $ 1,361,977 $ 1,629,611 $ 1,639,290 $ 1,751,715 PERSONNEL BENEFITS 117,022 119,688 146,476 142,260 153,314 SUPPLIES 54,314 72,381 61,603 80,850 94,630 OTHER SERVICES/CHARGES 60,567 351,438 200,568 275,855 349,065 INTERGOVT'L SERVICES&TAXES 49,448 58,166 81,125 62,400 96,720 CAPITAL OUTLAY 9,720 41,503 7,535 - 17,400 DEBT SERVICE - - - - INTERFUND PMT FOR SERVICES 341,815 352,986 559,752 714,144 754,143 INTERFUND TRANSFERS 64.680 46,840 SUB-TOTAL EXPENDITURES 2,042,974 2,358,139 2,686,670 2,979,479 3,263,827 ENDING FUND BALANCE 242,801 318.894 82,493 9,016 323,510 TOTAL $ 2.285,775 $ 2,677,033 $ 2,769.163 $ 2.988,495 $ 3,587,337 City of Pasco,Washington 41 2013 Budget Cemetery Fund CITY MANAGER ADMINISTRAIVE& COMMMUNITY SERVICES DIRECTOR FACILITIES MANAGER CUSTOMER SERVICE REPRESENTATIVE GROUNDSMAN 1 PERSONNEL SUMMARY MONTHLY/ NUMBER OF EMPLOYEES HOURLY RANGE POSITION 2009 2010 2011 2012 2013 MIN - MAX GROUNDSMAN I 0.50 1 0.50 0.50 0.50 0.50 1 24.19-26.84 CUSTOMER SERVICE REP. 1.00 1.00 1.00 1.00 1.00 1 16.25-21.39 TOTAL 1.50 1.50 1.50 1.50 1.50 City of Pasco,Washington 42 2013 Budget 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 2009 2010 2011 2012 2013 REVENUE ACTUAL ACTUAL ACTUAL BUDGET BUDGET TAXES $ - $ $ $ $ LICENSES AND PERMITS - - - INTERGOVERNMENTAL - CHARGES FOR SERVICES 227,840 177,209 210,983 189,000 189,000 FINES&FORFEITURES - - - - - MISCELLANEOUS 5,394 6,126 3,237 2,700 720 OTHER FINANCING SOURCES - 10,270 - - - INTERFUND TRANSFERS 21,741 17,703 30,100 30,300 30,000 TOTAL REVENUES 254,975 211,308 244,320 222,000 219,720 BEGINNING FUND BALANCE 52.836 57,553 42,113 27,772 90,970 TOTAL RESOURCES $ 307,811 $ 268.861 $ 286,433 $ 249,772 $ 310.690 CITY VIEW CEMETERY FUND EXPENDITURES 2009 2010 2011 2012 2013 FUNCTION ACTUAL ACTUAL ACTUAL BUDGET BUDGET SALARIES AND WAGES $ 109,763 $ 81,753 $ 104,385 $ 84,640 $ 89,740 PERSONNEL BENEFITS 18,989 12,049 16,233 11,590 12,020 SUPPLIES 51,175 49,354 42,835 49,000 49,000 OTHER SERVICES/CHARGES 21,543 25,523 23,081 29,640 39,295 INTERGOVT'L SERVICES&TAXES 1,427 1,128 1,478 980 980 CAPITAL OUTLAY - - - - - DEBT SERVICE - 21,532 - - - INTERFUND PMT FOR SERVICES 45,144 35,409 37,031 48,415 52,736 INTERFUND TRANSFERS 2.217 - - - SUB-TOTAL EXPENDITURES 250,258 226,748 225,043 224,265 243,771 ENDING FUND BALANCE 57,553 42,113 61,390 25,507 66,919 TOTAL $ 307,811 $ 268,861 $ 286,433 $ 249,772 $ 310,690 City of Pasco,Washington 43 2013 Budget 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 2009 2010 2011 2012 2013 REVENUE ACTUAL ACTUAL ACTUAL BUDGET BUDGET TAXES $ - $ $ - $ $ LICENSES AND PERMITS - - - INTERGOVERNMENTAL - - - CHARGES FOR SERVICES - - FINES&FORFEITURES - - MISCELLANEOUS 175,264 194,997 164,156 101,000 147,870 OTHER FINANCING SOURCES - - - - 106,518 INTERFUND TRANSFERS - - - - - TOTAL REVENUES 175,264 194,997 164,156 101,000 254,388 BEGINNING FUND BALANCE 1,349.395 1.487,295 1.622.292 1,663.791 1,133,234 TOTAL RESOURCES $ 1,524,659 $ 1,682.292 $ 1,786,448 $ 1,764,791 $ 1,387,622 BOULEVARD PERPETUAL MAINTENANCE FUND EXPENDITURES 2009 2010 2011 2012 2013 FUNCTION ACTUAL ACTUAL ACTUAL BUDGET BUDGET SALARIES AND WAGES $ $ $ PERSONNEL BENEFITS - - - SUPPLIES - OTHER SERVICES/CHARGES - - - INTERGOVPL SERVICES&TAXES - - CAPITAL OUTLAY - - - DEBT SERVICE - 629,000 INTERFUND PMT FOR SERVICES - - - INTERFUND TRANSFERS 37,364 60.000 70,000 70,000 70,000 SUB-TOTAL EXPENDITURES 37,364 60,000 70,000 699,000 70,000 ENDING FUND BALANCE 1,487,295 1,622,292 1,716.448 1,065,791 1,317,622 TOTAL $ 1,524,659 $ 1,682.292 $ 1,786.448 $ 1.764,791 $ 1,387,622 City of Pasco,Washington 44 2013 Budget 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 2009 2010 2011 2012 2013 REVENUE ACTUAL ACTUAL ACTUAL BUDGET BUDGET TAXES $ $ - $ $ $ LICENSES AND PERMITS INTERGOVERNMENTAL - CHARGES FOR SERVICES 91,349 155,313 150,364 162,600 158,000 FINES&FORFEITURES - - - _ _ MISCELLANEOUS 1,654 22,865 17,142 1,800 1,150 OTHER FINANCING SOURCES - - - _ _ INTERFUND TRANSFERS - - 18.500 TOTAL REVENUES 93,003 178,178 167,506 182,900 159,150 BEGINNING FUND BALANCE 66.072 67,588 116.030 141,104 118,784 TOTAL RESOURCES $ 159,075 $ 245,766 $ 283,536 $ 324.004 $ 277,934 ATHLETIC PROGRAMS FUND EXPENDITURES 2009 2010 2011 2012 2013 FUNCTION ACTUAL ACTUAL ACTUAL BUDGET BUDGET SALARIES AND WAGES $ 23,866 $ 19,407 $ 20,068 $ 26,302 $ 27,586 PERSONNEL BENEFITS 4,254 3,434 3,560 4,765 4,670 SUPPLIES 14,931 1,436 2,164 22,350 16,872 OTHER SERVICES/CHARGES 37,636 92,546 102,870 105,775 110,876 INTERGOVT'L SERVICES&TAXES - 313 451 400 198 CAPITAL OUTLAY - - _ DEBT SERVICE - - - _ INTERFUND PMT FOR SERVICES 10,800 12,600 15,255 3,500 5,390 INTERFUND TRANSFERS - - SUB-TOTAL EXPENDITURES 91,487 129,736 144,368 163,092 165,592 ENDING FUND BALANCE 67.588 116,030 139,168 160,912 112,342 TOTAL $ 159,075 $ 245.766 $ 283,536 $ 324,004 $ 277,934 City of Pasco,Washington 45 2013 Budget GOLF COURSE F U N D The Golf Course Fund is used to account for user fees and related expenditures for usage of the Sun Willows Golf Course. GOLF COURSE FUND REVENUES 2009 2010 2011 2012 2013 REVENUE ACTUAL ACTUAL ACTUAL BUDGET BUDGET TAXES $ 5 $ $ - $ LICENSES AND PERMITS INTERGOVERNMENTAL - - CHARGES FOR SERVICES 1,356,057 1,522,250 1,631,145 FINES&FORFEITURES - - - MISCELLANEOUS 29,725 42,660 30,030 OTHER FINANCING SOURCES 8,000 - - INTERFUND TRANSFERS - - - TOTAL REVENUES 1,393,782 1,564,910 1,661,175 BEGINNING FUND BALANCE - 20,278 112.033 TOTAL RESOURCES $ $ $ 1.393,782 S 1,585,188 $ 1,773,208 GOLFCOURSE FUND EXPENDITURES 2009 2010 2011 2012 2013 FUNCTION ACTUAL ACTUAL ACTUAL BUDGET BUDGET SALARIES AND WAGES $ $ $ $ - $ PERSONNEL BENEFITS - SUPPLIES 9,159 5,000 5,000 OTHER SERVICES/CHARGES 1,064,800 1,112,257 1,246,690 INTERGOVT'L SERVICES&TAXES - 10,841 27,401 11,480 CAPITAL OUTLAY - - - - DEBT SERVICE - - - INTERFUND PMT FOR SERVICES 367,736 383,100 394,790 INTERFUND TRANSFERS - - - SUB-TOTAL EXPENDITURES - 1,452,536 1,527,758 1,657,960 ENDING FUND BALANCE (58.754) 57,430 115.248 TOTAL $ $ $ 1,393,782 $ 1,585.188 $ 1,773,208 City of Pasco,Washington 46 2013 Budget When the eagles are silent,the parrots begin to jabber. Sir Winston Churchill City of Pasco,Washington 47 2013 Budget 4 Senior Citizen Center CITY MANAGER ADMINISTRATIVE& COMMUNITY SERVICES DIRECTOR RECREATION SERVICES MANAGER RECREATION SPECIALIST ADMIN ASST ! REGISTERED NURSE PERSONNEL SUMMARY MONTHLY/ NUMBER OF EMPLOYEES HOURLY RANGE POSITION 2009 2010 2011 2012 2013 MIN - MAX RECREATION SPECIALIST 1.00 1.00 1.00 1.00 1.00 20.61 -27.13 REGISTERED NURSE 0.50 0.50 0.50 0.50 0.50 20.61 -27.13 ADMINSTRATIVE ASSISTANT 1 1.00 1.00 1.00 1.00 1.00 15.93-21.82 TOTAL 2.50 2.50 2.50 2.50 2.50 City of Pasco,Washington 48 2013 Budget SENIOR CENTER OPERATING 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 2009 2010 2011 2012 2013 REVENUE ACTUAL ACTUAL ACTUAL BUDGET BUDGET TAXES $ - $ _ $ $ $ LICENSES AND PERMITS INTERGOVERNMENTAL 29,119 24,672 27,357 28,495 27,300 CHARGES FOR SERVICES - 7 (175) - _ FINES&FORFEITURES - - _ MISCELLANEOUS 43,250 60,780 60,898 48,500 59,150 OTHER FINANCING SOURCES - 10,650 2,742 - _ INTERFUND TRANSFERS 219,500 215,000 230,000 174,500 180,000 TOTAL REVENUE 291,869 311,119 320,822 251,495 266,450 BEGINNING FUND BALANCE 13,447 25,650 47,121 62.614 46,158 TOTAL RESOURCES $ 305,316 $ 336,769 $ 367,943 $ 314,109 $ 312,608 SENIOR CENTER FUND EXPENDITURES 2009 2010 2011 2012 2013 FUNCTION ACTUAL ACTUAL ACTUAL BUDGET BUDGET SALARIES AND WAGES $ 128,202 $ 127,245 $ 127,879 $ 129,855 $ 131,440 PERSONNEL BENEFITS 17,516 17,622 22,037 16,154 16,915 SUPPLIES 8,214 6,339 7,236 26,600 7,100 OTHER SERVICES/CHARGES 99,069 110,284 90,063 80,000 86,358 INTERGOVT'L SERVICES&TAXES 0 0 0 0 0 CAPITAL OUTLAY 0 0 0 0 0 DEBT SERVICE 0 0 0 0 0 INTERFUND PMT FOR SERVICES 26,665 28,158 29,832 49,100 54,155 INTERFUND TRANSFERS 0 0 0 0 0 SUB-TOTAL EXPENDITURES 279,666 289,648 277,047 301,709 295,968 ENDING FUND BALANCE 25,650 47,121 90,896 12,400 16,640 TOTAL $ 305,316 $ 336,769 $ 367,943 $ 314,109 $ 312.608 City of Pasco,Washington 49 2013 Budget 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 2009 2010 2011 2012 2013 REVENUE ACTUAL ACTUAL ACTUAL BUDGET BUDGET TAXES $ $ $ - $ $ - LICENSES AND PERMITS - - - INTERGOVERNMENTAL - - - CHARGES FOR SERVICES - - - FINES&FORFEITURES - - - - MISCELLANEOUS 62,808 72,445 68,183 64,200 66,602 OTHER FINANCING SOURCES - - - - - INTERFUND TRANSFERS 45.800 - - - TOTAL REVENUES 62,808 118,245 68,183 64,200 66,602 BEGINNING FUND BALANCE 6,696 15.140 77,933 46,520 68,804 TOTAL RESOURCES $ 69,504 $ 133,385 $ 146,116 $ 110,720 $ 135,406 MULTI-MODAL FACILITY FUND EXPENDITURES 2009 2010 2011 2012 2013 FUNCTION ACTUAL ACTUAL ACTUAL BUDGET BUDGET SALARIES AND WAGES $ 52 $ $ - $ 1,500 $ PERSONNEL BENEFITS 11 - - 300 - SUPPLIES 2,362 2,367 2,375 2,400 2,400 OTHER SERVICES/CHARGES 46,100 45,369 85,818 40,640 37,482 INTERGOVT'L SERVICES&TAXES 3,127 3,041 3,329 - 3,387 CAPITAL OUTLAY DEBT SERVICE INTERFUND PMT FOR SERVICES 2,712 4,675 5,080 3,575 4,125 INTERFUND TRANSFERS - - - - SUB-TOTAL EXPENDITURES 54,364 55,452 96,602 48,415 47,394 ENDING FUND BALANCE 15,140 77,933 49,514 62,305 88,012 TOTAL $ 69,504 $ 133,385 $ 146,116 $ 110,720 $ 135,406 City of Pasco,Washington 50 2013 Budget SCHOOL IMPACT FEES The School Impact Fee Fund is used to account for funds received from the school impact fee.A small administrative fee is retained with the rest of the fee being passed through to the School District for their use to mitigate the cost of new growth. SCHOOL IMPACT FUND REVENUES 2009 2010 2011 2012 2013 REVENUE ACTUAL ACTUAL ACTUAL BUDGET BUDGET TAXES $ $ $ $ $ _ LICENSES AND PERMITS INTERGOVERNMENTAL - CHARGES FOR SERVICES FINES&FORFEITURES - _ MISCELLANEOUS - 300,100 OTHER FINANCING SOURCES - _ INTERFUND TRANSFERS _ TOTAL REVENUES - - 300,100 BEGINNING FUND BALANCE 100 TOTAL RESOURCES $ $ $ $ - $ 300,200 SCHOOL IMPACT FUND EXPENDITURES 2009 2010 2011 2012 2013 FUNCTION ACTUAL ACTUAL ACTUAL BUDGET BUDGET SALARIES AND WAGES $ - $ $ $ _ $ PERSONNEL BENEFITS _ SUPPLIES OTHER SERVICES/CHARGES _ INTERGOVT'L SERVICES&TAXES - - 300,000 CAPITAL OUTLAY - _ DEBT SERVICE _ INTERFUND PMT FOR SERVICES _ INTERFUND TRANSFERS - - SUB-TOTAL EXPENDITURES - 300,000 ENDING FUND BALANCE - - 200 TOTAL $ - $ $ $ - $ 300,200 City of Pasco,Washington 51 2013 Budget 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 2009 2010 2011 2012 2013 REVENUE ACTUAL ACTUAL ACTUAL BUDGET BUDGET TAXES $ - $ - $ $ $ LICENSES AND PERMITS - - - INTERGOVERNMENTAL - - CHARGES FOR SERVICES - - - FINES&FORFEITURES - - - - MISCELLANEOUS 12,086 13,123 12,004 14,050 12,300 OTHER FINANCING SOURCES - - - - - INTERFUND TRANSFERS - - - - - TOTAL REVENUES 12,086 13,123 12,004 14,050 12,300 BEGINNING FUND BALANCE 10,494 9,962 8,261 5,885 10,209 TOTAL RESOURCES $ 22,580 $ 23,085 $ 20.265 $ 19,935 $ 22,509 RIVERSHORE TRAIL & MARINA MAINTENANCE FUND EXPENDITURES 2009 2010 2011 2012 2013 FUNCTION ACTUAL ACTUAL ACTUAL BUDGET BUDGET SALARIES AND WAGES $ $ 1,085 $ 19 $ 5,000 $ 1,000 PERSONNEL BENEFITS 177 3 1,160 177 SUPPLIES - - 1,750 - OTHER SERVICES/CHARGES 9,918 10,623 9,107 8,300 5,500 INTERGOVT'L SERVICES&TAXES - - - - - CAPITAL OUTLAY - DEBT SERVICE - - - - INTERFUND PMT FOR SERVICES 2,700 2,939 3,105 900 430 INTERFUND TRANSFERS - - - - SUB-TOTAL EXPENDITURES 12,618 14,824 12,234 17,110 7,107 ENDING FUND BALANCE 9.962 8,261 8,031 2,825 15,402 TOTAL $ 22,580 $ 23.085 $ 20.265 $ 19,935 $ 22.509 City of Pasco,Washington 52 2013 Budget 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 2009 2010 2011 2012 2013 REVENUE ACTUAL ACTUAL ACTUAL BUDGET BUDGET TAXES $ 193,949 $ 189,954 $ 189,221 $ 190,000 $ 160,000 LICENSES AND PERMITS - - - - - INTERGOVERNMENTAL - _ CHARGES FOR SERVICES - FINES&FORFEITURES - - - MISCELLANEOUS 470 350 14 OTHER FINANCING SOURCES - - - INTERFUND TRANSFERS - - - - - TOTAL REVENUES 194,419 190,304 189,235 190,000 160,000 BEGINNING FUND BALANCE 24,208 27,509 21,410 5,790 8,971 TOTAL RESOURCES $ 218,627 $ 217.813 S 210,645 $ 195,790 $ 168,971 SPECIAL LODGING ASSESSMENT FUND EXPENDITURES 2009 2010 2011 2012 2013 FUNCTION ACTUAL ACTUAL ACTUAL BUDGET BUDGET SALARIES AND WAGES $ - $ $ $ $ PERSONNEL BENEFITS SUPPLIES - - - OTHER SERVICES/CHARGES 191,118 196,403 196,374 200,300 165,595 INTERGOVT'L SERVICES&TAXES - - - - _ CAPITAL OUTLAY - - - - - DEBT SERVICE - - - - _ INTERFUND PMT FOR SERVICES - - - - _ INTERFUND TRANSFERS - - - SUB-TOTAL EXPENDITURES 191,118 196,403 196,374 200,300 165,595 ENDING FUND BALANCE 27,509 21,410 14,271 (4,510) 3,376 TOTAL $ 218.627 $ 217,813 $ 210.645 $ 195,790 $ 168,971 City of Pasco,Washington 53 2013 Budget 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 2009 2010 2011 2012 2013 REVENUE ACTUAL ACTUAL ACTUAL BUDGET BUDGET TAXES $ $ $ - $ - $ - LICENSES AND PERMITS INTERGOVERNMENTAL - - - - CHARGES FOR SERVICES 5,000 6,250 5,000 5,000 5,000 FINES&FORFEITURES - - - - - MISCELLANEOUS 7,830 8,661 7,507 7,500 7,500 OTHER FINANCING SOURCES - - - - - INTERFUND TRANSFERS - - - - - TOTAL REVENUES 12,830 14,911 12,507 12,500 12,500 BEGINNING FUND BALANCE 9,943 9,506 10,557 9,095 8.611 TOTAL RESOURCES $ 22,773 $ 24,417 5 23,064 $ 21,595 $ 21,111 LITTER ABATEMENT FUND EXPENDITURES 2009 2010 2011 2012 2013 FUNCTION ACTUAL ACTUAL ACTUAL BUDGET BUDGET SALARIES AND WAGES $ $ - $ $ $ PERSONNEL BENEFITS - - SUPPLIES - - - - OTHER SERVICES/CHARGES 12,067 12,660 13,203 15,400 15,400 INTERGOVT'L SERVICES&TAXES - - - - - CAPITAL OUTLAY - - - DEBT SERVICE - - - - - INTERFUND PMT FOR SERVICES 1,200 1,200 1,380 400 430 INTERFUND TRANSFERS - - - SUB-TOTAL EXPENDITURES 13,267 13,860 14,583 15,800 15,830 ENDING FUND BALANCE 9,506 10,557 8,481 5,795 5,281 TOTAL $ 22.773 $ 24,417 $ 23,064 $ 21,595 $ 21,111 City of Pasco,Washington 54 2013 Budget 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 2009 2010 2011 2012 2013 REVENUE ACTUAL ACTUAL ACTUAL BUDGET BUDGET TAXES $ $ $ - $ $ LICENSES AND PERMITS INTERGOVERNMENTAL CHARGES FOR SERVICES 109.974 5,451 16,897 4,000 4,000 FINES&FORFEITURES 50,753 45,267 52,544 40,000 30,000 MISCELLANEOUS 25,902 20,267 2,204 1,600 1,225 OTHER FINANCING SOURCES - - - _ INTERFUND TRANSFERS TOTAL REVENUES 186,629 70,985 71,645 45,600 35,225 BEGINNING FUND BALANCE 272,502 335,802 285,843 249,958 275.235 TOTAL RESOURCES S 459,131 $ 406,787 $ 357.488 $ 295.558 $ 310,460 REVOLVING ABATEMENT FUND EXPENDITURES 2009 2010 2011 2012 2013 FUNCTION ACTUAL ACTUAL ACTUAL BUDGET BUDGET SALARIES AND WAGES $ - $ - $ - $ $ PERSONNEL BENEFITS - SUPPLIES - 2,282 _ _ OTHER SERVICES/CHARGES 113,729 106,544 44,759 21,800 51,409 INTERGOVT'L SERVICES&TAXES - - 15,235 - - CAPITAL OUTLAY - _ _ DEBT SERVICE - - _ _ _ INTERFUND PMT FOR SERVICES 9,600 14,400 16,560 3,400 2,800 INTERFUND TRANSFERS - - - _ SUB-TOTAL EXPENDITURES 123,329 120,944 78,836 25,200 54,209 ENDING FUND BALANCE 335.802 285,843 278,652 270,358 256,251 TOTAL $ 459,131 $ 406,787 $ 357,488 $ 295,558 $ 310,460 City of Pasco,Washington 55 2013 Budget 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 2009 2010 2011 2012 2013 REVENUE ACTUAL ACTUAL ACTUAL BUDGET BUDGET TAXES $ 219,769 $ 213,900 $ 240,726 $ 220,000 $ 220,000 LICENSES AND PERMITS - - - - INTERGOVERNMENTAL CHARGES FOR SERVICES - FINES&FORFEITURES - - - - MISCELLANEOUS 1,059 1,663 (14) 130 OTHER FINANCING SOURCES - - - - - INTERFUND TRANSFERS 196,700 45,000 235,000 93,000 103,000 TOTAL REVENUE 417,528 260,563 475,712 313,000 323,130 BEGINNING FUND BALANCE 127,643 141,763 65,863 57,850 56,575 TOTAL RESOURCES $ 545,171 $ 402,326 $ 541,575 $ 370.850 $ 379.705 TRAC DEVELOPMENT & OPERATING FUND EXPENDITURES 2009 2010 2011 2012 2013 FUNCTION ACTUAL ACTUAL ACTUAL BUDGET BUDGET SALARIES AND WAGES $ $ $ $ - $ PERSONNEL BENEFITS - - SUPPLIES - - OTHER SERVICES/CHARGES - - - - INTERGOVT'L SERVICES&TAXES 301,665 231,994 340,660 240,000 250,000 CAPITAL OUTLAY - - - - - DEBT SERVICE 101,743 104,469 102,689 104,781 102,435 INTERFUND PMT FOR SERVICES - - - - - INTERFUND TRANSFERS - - - - - SUB-TOTAL EXPENDITURES 403,408 336,463 443,349 344,781 352,435 ENDING FUND BALANCE 141,763 65,863 98,226 26,069 27,270 TOTAL $ 545,171 $ 402.326 $ 541,575 $ 370,850 $ 379,705 City of Pasco,Washington 56 2013 Budget 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 2009 2010 2011 2012 2013 REVENUE ACTUAL ACTUAL ACTUAL BUDGET BUDGET TAXES $ $ - $ $ $ LICENSES AND PERMITS INTERGOVERNMENTAL - - CHARGES FOR SERVICES 182,553 250,671 179,985 144,200 144.200 FINES&FORFEITURES - - - - - MISCELLANEOUS 52,747 38,321 1,092 1,000 2,000 OTHER FINANCING SOURCES - - - - - INTERFUND TRANSFERS - - 320.000 - - TOTAL REVENUES 235,300 288,992 501,077 145,200 146,200 BEGINNING FUND BALANCE 1,800,335 1,941,795 1,494,682 1,455,322 1,753,750 TOTAL RESOURCES $ 2,035,635 $ 2,230,787 $ 1,995,759 $ 1,600,522 $ 1,899,950 PARK DEVELOPMENT FUND EXPENDITURES 2009 2010 2011 2012 2013 FUNCTION ACTUAL ACTUAL ACTUAL BUDGET BUDGET SALARIES AND WAGES $ - $ $ - $ $ - PERSONNEL BENEFITS - - SUPPLIES - - OTHER SERVICES/CHARGES - - - INTERGOVT'L SERVICES&TAXES - - CAPITAL OUTLAY 93,424 19,105 - - DEBT SERVICE - - - - INTERFUND PMT FOR SERVICES - - - INTERFUND TRANSFERS 416 717,000 404,510 70.000 SUB-TOTAL EXPENDITURES 93,840 736,105 404,510 - 70,000 ENDING FUND BALANCE 1,941,795 1,494,682 1,591,249 1,600,522 1,829,950 TOTAL $ 2,035,635 $ 2,230,787 $ 1,995,759 $ 1,600,522 $ 1,899,950 City of Pasco,Washington 57 2013 Budget CAPITAL IMPROVEMENTS 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 IMPROVEMENTS FUND REVENUES 2009 2010 2011 2012 2013 REVENUE ACTUAL ACTUAL ACTUAL BUDGET BUDGET TAXES $ 522,034 $ 1,052,139 $ 918,161 $ 800,000 $ 800,000 LICENSES AND PERMITS - - - - - INTERGOVERNMENTAL CHARGES FOR SERVICES - - FINES&FORFEITURES - - - - - MISCELLANEOUS 107,715 71,631 1,384 1,100 2,000 OTHER FINANCING SOURCES - - - - - INTERFUND TRANSFERS - - 200,000 - - TOTAL REVENUE 629,749 1,123,770 1,119,545 801,100 802,000 BEGINNING FUND BALANCE 3,570,605 4,196,315 2,140,294 1,854,271 2,076123 TOTAL RESOURCES $ 4,200.354 $ 5,320,085 $ 3,259,839 $ 2,655.371 $ 2,878,123 CAPITAL IMPROVEMENTS FUND EXPENDITURES 2009 2010 2011 2012 2013 FUNCTION ACTUAL ACTUAL ACTUAL BUDGET ACTUAL SALARIES AND WAGES $ - $ $ $ - $ - PERSONNEL BENEFITS - - - - SUPPLIES - - - OTHER SERVICES/CHARGES - - INTERGOVT'L SERVICES&TAXES - - - CAPITAL OUTLAY - - - DEBT SERVICE - - - - INTERFUND PMT FOR SERVICES - - - INTERFUND TRANSFERS 4.039 3,179,791 1,227,122 1,316,112 584,210 SUB-TOTAL EXPENDITURES 4,039 3,179,791 1,227,122 1,316,112 584,210 ENDING FUND BALANCE 4,196,315 2,140,294 2,032,717 1,339,259 2,293,913 TOTAL $ 4,200,354 $ 5.320,085 $ 3,259,839 $ 2,655,371 $ 2,878,123 City of Pasco,Washington 58 2013 Budget ECONOMIC DEVELOPMENT FUND The Economic Development Fund was created to account for public land and infrastructure investments intended to facilitate private investment in the community, ultimately expanding the community tax base. ECONOMIC DEVELOPMENT FUND REVENUES 2009 2010 2011 2012 2013 REVENUE TAXES $ $ACTUAL ACTUAL ACTUAL BUDGET BUDGET $ LICENSES AND PERMITS $ $ INTERGOVERNMENTAL 85,793 159,520 128,771 161,000 161,000 CHARGES FOR SERVICES FINES&FORFEITURES - MISCELLANEOUS 17,886 16,049 688 OTHER FINANCING SOURCES 700 485,900 INTERFUND TRANSFERS - - TOTAL REVENUE 103,679 175,569 129,459 161,700 646,900 BEGINNING FUND BALANCE 635,378 709,595 885,164 1,040,197 344,551 TOTAL RESOURCES $ 739,057 $ 885,164 $ 1,014,623 $ 1,201,897 $ 911,451 ECONOMIC DEVELOPMENT FUND EXPENDITURES 2009 2010 2011 2012 2013 FUNCTION ACTUAL ACTUAL ACTUAL BU_DGET BUDGET SALARIES AND WAGES $ $ $ $ PERSONNEL BENEFITS $ SUPPLIES - - OTHER SERVICES/CHARGES - 12,000 INTERGOVT 10,000 60,000 216,000 L SERVICES&TAXES _ _ CAPITAL OUTLAY 29,462 - - 61,000 - DEBT SERVICE 40,000 40,000 _ - INTERFUND PMT FOR SERVICES - 245,096 INTERFUND TRANSFERS - SUB-TOTAL EXPENDITURES - 200,000 29,462 10,000 100,000 774,096 ENDING FUND BALANCE 709,595 885,164 1,004,623 1,101,897 217,355 TOTAL $ 739,057 $ 885,164 $ 1,014,623 _L1,201.897 $ 991,451 City of Pasco,Washington 59 on4n 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 2009 2010 2011 2012 2013 REVENUE ACTUAL ACTUAL ACTUAL BUDGET BUDGET TAXES $ 219,769 $ 218,313 S 236,312 $ 210,000 $ 230,000 LICENSES AND PERMITS INTERGOVERNMENTAL 193,588 CHARGES FOR SERVICES FINES&FORFEITURES MISCELLANEOUS 16,996 12,547 15,578 13,500 13,800 OTHER FINANCING SOURCES - 18,920 60,000 629,000 INTERFUND TRANSFERS TOTAL REVENUES 430,353 249,780 311,890 852,500 243,800 BEGINNING FUND BALANCE 26,291 15,869 12,967 _ 26,626 122,423 TOTAL RESOURCES S 456,644 $ 265,649 $ 324,857 $ 879,126 $ 366,223 STADIUM/CONVENTION CENTER FUND EXPENDITURES 2009 2010 2011 2012 2013 FUNCTION ACTUAL ACTUAL ACTUAL BUDGET BUDGET SALARIES AND WAGES $ $ $ $ $ PERSONNEL BENEFITS SUPPLIES OTHER SERVICES/CHARGES 108,995 121,319 122,307 134,900 126,003 INTERGOVT'L SERVICES&TAXES 241 - 565 1,000 1,000 CAPITAL OUTLAY DEBT SERVICE 126,950 128,363 124,688 475,788 127,188 INTERFUND PMT FOR SERVICES 3,000 3,000 3,450 9,550 7,315 INTERFUND TRANSFERS 201,589 - - 139,000 SUB-TOTAL EXPENDITURES 440,775 252,682 251,010 760,238 261,506 ENDING FUND BALANCE 15,869 12,967 73,847 118,888 104,717 TOTAL $ 456,644 $ 265,649 $ 324,857 $ 879,126 $ 366,223 City of Pasco,Washington 60 ��, J DEBT SERVICE FUNDS Funds established to account for the accumulation of resources for, and the payment of, general long-term debt principal and interest. City of Pasco,Washington 61 2013 Budget LID GUARANTEE AND DEBT SERVICE FUND The LID Guarantee and Debt Service fund was established to account for the funds received from various Local Improvemen Districts and to pay related LID debt service costs.This fund also accounts for amounts set aside to be used for the purpose of guaranteeing payments to bondholders if a propertys owner fail to pay their assessment. LID GUARANTEE AND DEBT SERVICE FUND REVENUES 2009 2010 2011 2012 2013 REVENUE ACTUAL ACTUAL ACTUAL BUDGET BUDGET TAXES $ $ $ $ $ LICENSES AND PERMITS INTERGOVERNMENTAL 41,584 - CHARGES FOR SERVICES - FINES&FORFEITURES - - - MISCELLANEOUS 49,943 257,831 614,119 302,680 887,511 OTHER FINANCING SOURCES - - - - 123,763 INTERFUND TRANSFERS TOTAL REVENUES 91,527 257,831 614,119 302,680 1,011,274 BEGINNING FUND BALANCE 1,720,559 1,002,186 965.918 1,159,858 1,115,703 TOTAL RESOURCES $ 1.812,086 $ 1,260,017 $ 1,580,037 $ 1,462,538 $ 2,126,977 LID GUARANTEE AND DEBT SERVICE FUND EXPENDITURES 2009 2010 2011 2012 2013 FUNCTION ACTUAL ACTUAL ACTUAL BUDGET BUDGET SALARIES AND WAGES $ - $ $ $ - $ PERSONNEL BENEFITS - - SUPPLIES - - - OTHER SERVICES/CHARGES - - - - INTERGOVTL SERVICES&TAXES - - - CAPITAL OUTLAY - - - - DEBT SERVICE 13 103,986 409,204 414,874 802,312 INTERFUND PMT FOR SERVICES - - - - - INTERFUND TRANSFERS 809,887 190,113 35,322 - 123.763 SUB-TOTAL EXPENDITURES 809,900 294,099 444,526 414,874 926,075 ENDING FUND BALANCE 1,002,186 965,918 1,135,511 1,047,664 1,200.902 TOTAL $ 1,812,086 $ 1,260.017 $ 1,580,037 $ 1.462,538 $ 2,126,977 City of Pasco,Washington 62 2013 Budget GENERAL OBLIGATION BOND FUND The General Obligation Bond Fund is used to account for special levy property taxes and debt service requirements for the voter approved bonds issued for the renovation or improvement of various city faciliites. G. O. BOND FUND REVENUES 2009 2010 2011 2012 2013 REVENUE ACTUAL ACTUAL ACTUAL BUDGET BUDGET TAXES $ 532,791 $ 507,017 $ 527,865 $ 522,000 $ 518,500 LICENSES AND PERMITS - - - _ _ INTERGOVERNMENTAL _ CHARGES FOR SERVICES FINES&FORFEITURES - - - _ _ MISCELLANEOUS 13,917 10,884 374 280 350 OTHER FINANCING SOURCES - - - _ _ INTERFUND TRANSFERS - - - TOTAL REVENUES 546,708 517,901 528,239 522,280 518,850 BEGINNING FUND BALANCE 347,019 351,838 335,186 340,716 336,720 TOTAL RESOURCES $ 893,727 $ 869,739 $ 863,425 $ 862,996 $ 855,570 G. O. BOND FUND EXPENDITURES 2009 2010 2011 2012 2013 FUNCTION ACTUAL ACTUAL ACTUAL BUDGET BUDGET SALARIES AND WAGES $ $ $ - $ $ PERSONNEL BENEFITS - - - SUPPLIES - OTHER SERVICES/CHARGES - INTERGOVTL SERVICES&TAXES - CAPITAL OUTLAY - _ DEBT SERVICE 541,889 534,554 526,956 523,100 518,800 INTERFUND PMT FOR SERVICES - - - _ _ INTERFUND TRANSFERS - - _ SUB-TOTAL EXPENDITURES 541,889 534,554 526,956 523,100 518,800 ENDING FUND BALANCE 351,838 335,185 336,469 339.896 336.770 TOTAL $ 893,727 $ 869,739 $ 863,425 $ 862,996 $ 855.570 City of Pasco,Washington 63 2013 Budget CONSTRUCTION FUNDS Construction funds are established to account for capital improvement construction of specific approved projects to create new City infrastructure. City of Pasco,Washington 64 2013 Budget GENERAL CAPITAL PROJECTS FUND The General Capital Projects Fund is used to account for the construction of specific approved projects to create new City infrastructure. GENERAL CAPITAL PROJECTS FUND 2009 2010 2011 2012 2013 REVENUE ACTUAL ACTUAL ACTUAL BUDGET BUDGET TAXES LICENSES AND PERMITS INTERGOVERNMENTAL 379,270 12,510 1,793,399 2,067,902 2,457,116 CHARGES FOR SERVICES FINES&FORFEITURES MISCELLANEOUS 9,737 - 322,500 - - OTHER FINANCING SOURCES - - 168,000 - - INTERFUND TRANSFERS 1,326.597 3,474,394 2,516,604 2,622,887 5,442,728 TOTAL REVENUES 1,715,604 3,486,904 4,800,503 4,690,789 7,899,844 BEGINNING FUND BALANCE 92,835 395,293 819,192 1,272,150 14,708 TOTAL RESOURCES $ 1,808,439 $ 3.882,197 $ 5,619,695 $ 5,962,939 $ 7.914,552 GENERAL CAPITAL PROJECTS FUND EXPENSES 2009 2010 2011 2012 2013 FUNCTION ACTUAL ACTUAL ACTUAL BUDGET BUDGET SALARIES AND WAGES $ $ $ $ _ $ _ PERSONNEL BENEFITS _ SUPPLIES OTHER SERVICES/CHARGES INTERGOVT'L SERVICES&TAXES - _ _ CAPITAL OUTLAY 1,413,146 2,683.214 3,659,295 5,819,055 7,811,097 DEBT SERVICE - - _ _ _ INTERFUND PAYMENT FOR SERVICES - - INTERFUND TRANSFERS - 379,791 520.000 - SUB-TOTAL EXPENDITURES 1,413,146 3,063,005 4,179,295 5,819,055 7,811,097 ENDING FUND BALANCE 395.293 819.192 1,440,400 143,884 103,455 TOTAL $ 1,808,439 $ 3,882,197 $ 5,619,695 $ 5,962,939 $ 7,914,552 City of Pasco,Washington 65 2013 Budget 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. City of Pasco,Washington 66 2013 Budget Public Warks-Utilities t cnY MArcAGER PUBLIC WORKS MiCTOR GTV j ENGINEER -1 FIELD DIVISION PLANTDIVISION MANAGER MANAGER ASSOUATE ENVIRONMEN7At gS57,FIELD INSTRUMENT DESIGN REGULATIONS DryA10NMGA DEPT ASST U ADAIIN ASST I SPECIALIST TES AOMIN ASST 1 ENGINEER ii FOREMAN V✓ATEF CROSS SEWER WATER WASTERWATER PROCWATER IRRIGATION MECHANIC DISTRIBUTION CONNECTION S70RMWA7ER COLLECTION TREATMENT TREATMENT REUSE FAOUTY HFAW CROSS , COLLECTIONS CHIEF PLANT CHIEF PLAN-- LEAD PWAF t EQUIPMFN'T CONNECfION LEAD WORKER OPERATOR OPERATOR OPERATOR PIANT OPERATOR SPECIALIST EQUIPMENT EQUIPMENT OPERATOR OPQiATOR/ME CHANIC HEAVY PLANT PUNT wN✓rP HEAVY EQUIPMENT OPERATORS OPERATORS OPERATOR UTILITY MAINTENANCE LA80RATORV --------' EQUIPMENT HUW OPERATOR WORKER L OPERATOR UTILOY L STRYF^TS 1 EQUIPMENT PLANT UTILITY OPERATOR UTlUFY hfAUJTENANCE WORKER A3 UT:LSTY AL•.IN7ENANCE WQRKER TECHNICIAN � E MAINTENANCE WORKER E EQUIPMENT N WORKER HEAVY 1 RENTAL E MAINTENANCE EQUIPMENT L. __ Ui1LDY tYCRKfR OPERATOR W40RER HEAVY EQUIPMENT OPERATOR City of Pasco,Washington 67 2013 Budget PUBLIC WORKS PERSONNEL SUMMARY MONTHLY/ NUMBER OF EMPLOYEES HOURLY RANGE POSITION 2009 2010 2011 2012 2013 MIN - MAX PUBLIC WORKS DIRECTOR 0.60 0.60 0.60 0.60 0.60 10,043 DIVISION MANAGERS 1.70 FIELD DIVISION MGR 0.70 0.70 0.70 0.70 7,716 PLANTS DIVISION MGR 1.00 1.00 1.00 1.00 7,102 ASST.DIVISION MGR. 0.30 0.30 0.30 0.30 0.30 5,979 SENIOR ENGINEER-UTILITY 1.00 1.00 1.00 FOREMAN 1.00 1.00 1.00 1.00 1.00 30.91-33.88 CHIEF OPERATOR-PLANTS 2.00 2.00 2.00 2.00 2.00 30.91-33.8 INSTRUMENTATION TECH 1.00 1.00 1.00 1.00 1.00 28.29-37.2 ASSOCIATE ENGINEER II 1.00 1.00 1.00 1.00 1.00 28.29-37.25 LEAD PWRF OPERATOR 1.00 1 1.00 1.00 1.00 1.00 26.93-29.42 COLLECTION LEAD WORKER 1.00 1.00 1.00 1.00 1.00 26.93-29.42 LAB TECHNICIAN 1.00 1.00 1.00 1.00 1.00 25.51-28.11 WATER PLANT OPERATOR 3.00 3.00 3.00 3.00 3.00 25.51 -28.11 WW PLANT OPERATOR 6.00 6.00 6.00 6.00 6.00 25.16-27.86 H.E.OPER./MECHANIC 1.00 1.00 1.00 1.00 1.00 25.16-27.86 CROSS CONNECT SPECIALIST 2.00 1 2.00 2.00 2.00 2.00 25.16-27.86 HEAVY EQUIP.OPERATOR 15.00 14.00 14.00 14.00 14.50 24.19-26.84 SAFETY/ENV SPECIALIST 1.00 1.00 1.00 1.00 1.00 22.76-29.96 ENGINEER TECH II 1.00 21.44-28.23 UTILITY MAINT.WORKER 4.00 4.00 4.00 5.00 5.00 18.81 -21.45 DEPARTMENT ASSISTANT II 0.50 1.50 0.50 0.50 0.50 16.58-21.82 ADMINISTRATIVE ASSISTANT 1 1.50 1.50 1.50 1.50 1.50 15.93-20.98 PLANT UTILITY WORKER 2.00 t 2.00 2.00 2.00 2.00 14.31 -17.08 LABORER 1.00 1.00 1.00 9.82-12.71 TOTAL 48.60 48.60 48.60 46.60 47.10 The Water/Sewer Utility 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,for Stormwater management, and for residential Irrigation. 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. The Process Water Reuse Facility receives wastewater from several food processing plants which is then pumped to large holding ponds and or sprayed onto growing crops as a means of usage and disposal. During the non-growing season,the water is held in the storage ponds. The Stormwater management system was established, pursuant to state law,for the management of surface and stormwater runoff created on City streets and delivered to City-owned storwater facilities. The Irrigation utility operates from April through October to provide untreated water for irrigation to those living in housing developments in the northwestern portion of the city where sandier soil conditions exsist. The utility provides a more cost effective alternative for watering residential properties. City of Pasco,Washington 68 2013 Budget WATER/SEWER UTILITY FUND REVENUES 2009 2010 2011 2012 2013 REVENUE ACTUAL ACTUAL ACTUAL BUDGET BUDGET TAXES LICENSES AND PERMITS INTERGOVERNMENTAL 140,642 488,151 370,419 2,600,000 1,931,212 CHARGES FOR SERVICES 16,872,887 18,032,898 18,324,029 18,255,904 18,714,596 FINES&FORFEITURES MISCELLANEOUS 1,438,013 1,506,433 1,273,050 1,172,775 334,775 OTHER FINANCING SOURCES 9,942,999 10,310,000 64,500 - 7,907,077 INTERFUND TRANSFERS - - - 200,000 TOTAL REVENUES 28,394,541 30,337,482 20,031,998 22,028,679 29,087,660 BEGINNING FUND BALANCE 8,441,396 11,733.927 10,768,257 8,450,543 8,492,896 TOTAL RESOURCES $ 36,835,937 $ 42.071,409 $ 30,800,255 $30.479,222 $37,580.556 WATER/SEWER UTILITY FUND EXPENDITURES 2009 2010 2011 2012 2013 FUNCTION ACTUAL ACTUAL ACTUAL BUDGET BUDGET SALARIES AND WAGES $ 2,820,150 $ 2,782,660 $ 2,760,485 $ 2,689,474 $ 2,770,395 PERSONNEL BENEFITS 478,159 421,890 442,042 459,040 465,990 SUPPLIES 507,123 1,053,854 1,210,205 1,911,200 1,464,900 OTHER SERVICES/CHARGES 2,150,193 2,173,087 2,651,320 3,431,756 2,605,887 INTERGOVT'L SERVICES&TAXES 2.143,776 2,205,509 2,359,090 2,283,523 2,307,687 CAPITAL OUTLAY 9,494,228 11,759,329 3,801,108 7,788,930 15,609,968 DEBT SERVICE 4,540,807 9,097,521 6,368,769 5,076,380 5,022,798 INTERFUND PMT FOR SERVICES 1,839,578 1,809,302 2,242,041 2,740,441 2,794,997 INTERFUND TRANSFERS 1,127,996 - 214.931 179,565 64,675 SUB-TOTAL EXPENDITURES 25,102,010 31,303,152 22,049,991 26,560,309 33,107,297 ENDING FUND BALANCE 11,733,927 10,768,257 8,750,264 3,918,913 4,473,259 TOTAL $ 36,835.937 $ 42,071,409 $ 30,800,255 $30,479.222 $37,580.556 City of Pasco,Washington 69 2013 Budget 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. City of Pasco,Washington 70 2013 Budget I Equipment Rental CITY MANAGER PUBLIC WORKS DIRECTOR FIELD DIVISION MANAGER ADMIN DEPAR-MENT ASSISTANT ASSiS'APJT ;i ASSTFIELD DIVISION MANAGER CHIEF MECHANIC M EC HAN ICS PERSONNEL SUMMARY MONTHLY/ NUMBER OF EMPLOYEES HOURLY RANGE POSITION 2009 2010 2011 2012 2012 MIN - MAX FIELD DIVISION MANAGER 0.15 0.15 0.15 0.15 0.15 7.716 ASST.DIVISION MGR. 0.35 0.35 0.35 0.35 0.35 5,879 CHIEF MECHANIC 1.00 1.00 1.00 1.00 1.00 28.35-31.03 MECHANIC 2.00 2.00 2.00 2.00 2.00 25.51 -28.11 DEPARTMENT ASSISTANT II 0.50 0.50 0.50 0.50 0.50 16.58-21.82 ADMINISTRATIVE ASSISTANT 1 0.30 0.30 0.30 0.30 0.30 15.93-20.98 DEPARTMENT ASSISTANT I TOTAL 4.30 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. 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. City of Pasco,Washington 71 2013 Budget EQUIPMENT RENTAL OPERATING FUND REVENUES GOVERNMENTAL TYPE ACTIVITIES 2009 2010 2011 2012 2013 REVENUE ACTUAL ACTUAL ACTUAL BUDGET BUDGET TAXES $ - $ - $ $ - $ LICENSES AND PERMITS - - - INTERGOVERNMENTAL - - - CHARGES FOR SERVICES 943,693 812,365 815,310 1,004,942 847,351 FINES&FORFEITURES - - - - - MISCELLANEOUS 4,215 5,550 176 200 250 OTHER FINANCING SOURCES - 2,000 - - - INTERFUNDTRANSFERS 80,982 - - - TOTAL REVENUES 1,028,890 819,915 815,486 1,005,142 847,601 BEGINNING FUND BALANCE 57,273 249,282 247,049 148,557 262,193 TOTAL RESOURCES $ 1,086,163 $ 1,069.197 $ 1.062.535 $ 1,153.699 $ 1,109,794 EQUIPMENT RENTAL OPERATING FUND EXPENDITURES GOVERNMENTAL TYPE ACTIVITIES 2009 2010 2011 2012 2013 FUNCTION ACTUAL ACTUAL ACTUAL BUDGET BUDGET SALARIES AND WAGES $ 251,430 $ 205,569 $ 182,630 $ 187,238 $ 190,998 PERSONNEL BENEFITS 41,931 30,016 26,850 27,020 28,660 SUPPLIES 422,761 476,850 557,781 661,150 631,700 OTHER SERVICES/CHARGES 64,982 52,754 69,860 67,100 61,742 INTERGOVT'L SERVICES&TAXES - - - - - CAPITAL OUTLAY - DEBT SERVICE - - - - - INTERFUND PMT FOR SERVICES 55,777 56,959 63,346 96,668 118,682 INTERFUND TRANSFERS - - - - - SUB-TOTAL EXPENDITURES 836,881 822,148 900,467 1,039,176 1,031,782 ENDING FUND BALANCE 249.282 247,049 162.068 114.523 78.012 TOTAL S 1.086,163 $ 1,069.197 $ 1,062,535 S 1,153.699 $ 1109,794 City of Pasco,Washington 72 2013 Budget EQUIPMENT RENTAL OPERATING FUND REVENUES BUSINESS TYPE ACTIVITIES 2009 2010 2011 2012 2013 REVENUE ACTUAL ACTUAL ACTUAL BUDGET BUDGET TAXES $ $ $ $ $ _ LICENSES AND PERMITS INTERGOVERNMENTAL - CHARGES FOR SERVICES 387,634 296,454 349,224 421,594 326,202 FINES&FORFEITURES - - - _ MISCELLANEOUS 3,967 3,599 103 9,226 230 OTHER FINANCING SOURCES - - 4,039 - - INTERFUND TRANSFERS - - _ TOTAL REVENUES 391,601 300,053 353,366 430,820 326,432 BEGINNING FUND BALANCE (216) 108,245 152,613 150,817 206,170 TOTAL RESOURCES $ 391.385 $ 408.298 $ 505,979 $ 581,637 $ 532,602 EQUIPMENT RENTAL OPERATING FUND EXPENDITURES BUSINESS TYPE ACTIVITIES 2009 2010 2011 2012 2013 FUNCTION ACTUAL ACTUAL ACTUAL BUDGET BUDGET SALARIES AND WAGES $ - $ $ $ _ $ PERSONNEL BENEFITS _ SUPPLIES 171,432 223,792 322,738 368,600 353,600 OTHER SERVICES/CHARGES 22,326 22,293 45,715 37,500 37,500 INTERGOVTL SERVICES&TAXES - - - _ _ CAPITAL OUTLAY _ DEBT SERVICE - - - _ 1NTERFUND PMT FOR SERVICES 8,400 9,600 11,040 12,900 27,720 INTERFUND TRANSFERS 80,982 - - SUB-TOTAL EXPENDITURES 283,140 255,685 379,493 419,000 418,820 ENDING FUND BALANCE 108,245 152,613 126,486 162,637 113,782 TOTAL $ 391,385 $ 408.298 $ 505,979 $ 581.637 $ 532,602 City of Pasco,Washington 73 2013 Budget 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 2009 2010 2011 2012 2013 REVENUE ACTUAL ACTUAL ACTUAL BUDGET BUDGET TAXES $ $ - $ $ $ - LICENSES AND PERMITS - INTERGOVERNMENTAL - - CHARGES FOR SERVICES - - FINES&FORFEITURES - - MISCELLANEOUS 581,463 642,676 841,172 993,512 1,006,264 OTHER FINANCING SOURCES - 1,575 57,601 - 43,890 INTERFUND TRANSFERS - 196,000 170,000 TOTAL REVENUES 581,463 644,251 898,773 1,189,512 1,220,154 BEGINNING FUND BALANCE 2,847,057 2,800,739 2,932,297 3,423,459 3,631,757 TOTAL RESOURCES $ 3,428,520 $ 3,444,990 $ 3,831,070 $ 4.612,971 $ 4,851,911 EQUIPMENT RENTAL REPLACEMENT FUND EXPENDITURES GOVERNMENTAL TYPE ACTIVITIES 2009 2010 2011 2012 2013 FUNCTION ACTUAL ACTUAL ACTUAL BUDGET BUDGET SALARIES AND WAGES $ - $ - $ $ $ - PERSONNEL BENEFITS - - - - - SUPPLIES - 52,680 84,154 60,000 20,400 OTHER SERVICES/CHARGES - - - - INTERGOVT'L SERVICES&TAXES - - - - - CAPITAL OUTLAY 188,483 460,013 414,741 568,989 457,990 DEBT SERVICE - - - - - INTERFUND PMT FOR SERVICES - - INTERFUND TRANSFERS 439,298 - 3,014 - - SUB-TOTAL EXPENDITURES 627,781 512,693 501,909 628,989 478,390 ENDING FUND BALANCE 2,800,739 2,932,297 3,329,161 3,983,982 4,373,521 TOTAL $ 3,428,520 $ 3,444,990 $ 3,831.070 $ 4,612,971 $ 4,851,911 City of Pasco,Washington 74 2013 Budget EQUIPMENT RENTAL REPLACEMENT FUND REVENUES BUSINESS TYPE ACTIVITIES 2009 2010 2011 2012 2013 REVENUE ACTUAL ACTUAL ACTUAL BUDGET BUDGET TAXES $ $ $ - $ $ LICENSES AND PERMITS - INTERGOVERNMENTAL - CHARGES FOR SERVICES - FINES&FORFEITURES - - MISCELLANEOUS 277,809 306,945 320,959 486,370 467,050 OTHER FINANCING SOURCES 22,122 - 20,879 - - INTERFUND TRANSFERS - - 217,945 - TOTAL REVENUES 299,931 306,945 559,783 486,370 467,050 BEGINNING FUND BALANCE 1,385,082 1,458,462 1,453.245 1,324,486 1.902,186 TOTAL RESOURCES $ 1.685,013 $ 1,765,407 $ 2.013.028 $ 1,810,856 $ 2,369.236 EQUIPMENT RENTAL REPLACEMENT FUND EXPENDITURES BUSINESS TYPE ACTIVITIES 2009 2010 2011 2012 2013 FUNCTION ACTUAL ACTUAL ACTUAL BUDGET BUDGET SALARIES AND WAGES $ $ - $ - $ - $ PERSONNEL BENEFITS SUPPLIES - OTHER SERVICES/CHARGES - INTERGOVT'L SERVICES&TAXES - _ CAPITAL OUTLAY 226,551 312,162 574,677 278,460 347,820 DEBT SERVICE - - - - _ INTERFUND PMT FOR SERVICES INTERFUND TRANSFERS - - - SUB-TOTAL EXPENDITURES 226,551 312,162 574,677 278,460 347,820 ENDING FUND BALANCE 1,458,462 1,453,245 1,438.351 1,532,396 2,021,416 TOTAL $ 1,685,013 $ 1,765.407 $ 2.013,028 $ 1,810,856 $ 2,369,236 City of Pasco,Washington 75 2013 Budget 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 2009 2010 2011 2012 2013 REVENUE ACTUAL ACTUAL ACTUAL BUDGET BUDGET TAXES $ $ $ - $ - $ - LICENSES AND PERMITS - - - INTERGOVERNMENTAL - - - CHARGES FOR SERVICES - FINES&FORFEITURES - - - MISCELLANEOUS 3,532,716 3,564,858 3,646,342 3,823,600 4,474,492 OTHER FINANCING SOURCES - - - - - INTERFUND TRANSFERS - - - - TOTAL REVENUES 3,532,716 3,564,858 3,646,342 3,823,600 4,474,492 BEGINNING FUND BALANCE 984,437 1,606,114 1,652,726 1,382,565 608,869 TOTAL RESOURCES $ 4,517.153 $ 5,170,972 $ 5,299,068 $ 5.206,165 $ 5.083,361 MEDICAL/DENTAL INSURANCE FUND EXPENDITURES 2009 2010 2011 2012 2013 FUNCTION ACTUAL ACTUAL ACTUAL BUDGET BUDGET SALARIES AND WAGES $ - $ - $ - $ - $ - PERSONNEL BENEFITS 2,483,187 3,148,201 3,748,763 3,700,000 4,088,000 SUPPLIES - - - - - OTHER SERVICES/CHARGES 403,852 340,045 385,384 385,000 450,600 INTERGOVT'L SERVICES&TAXES - - - - - CAPITAL OUTLAY - - DEBT SERVICE - - - - - INTERFUND PMT FOR SERVICES 24,000 30,000 34,500 88,100 111,185 INTERFUND TRANSFERS - - SUB-TOTAL EXPENDITURES 2,911,039 3,518,246 4,168,647 4,173,100 4,649,785 ENDING FUND BALANCE 1,606,114 1,652,726 1,130,421 1,033,065 433,576 TOTAL $ 4,517,153 $ 5,170,972 $ 5,299,068 $ 5,206,165 $ 5,083.361 City of Pasco,Washington 76 2013 Budget 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 2009 2010 2011 2012 2013 REVENUE ACTUAL ACTUAL ACTUAL BUDGET BUDGET TAXES $ $ - $ - $ $ LICENSES AND PERMITS - INTERGOVERNMENTAL - - CHARGES FOR SERVICES 15,547 8,212 788 9,850 420 FINES&FORFEITURES - - - - - MISCELLANEOUS 285 254 10 - OTHER FINANCING SOURCES - - - _ INTERFUND TRANSFERS - - - TOTAL REVENUES 15,832 8,466 798 9,850 420 BEGINNING FUND BALANCE 20,127 18,582 13,048 10.845 12.821 TOTAL RESOURCES $ 35,959 $ 27,048 S 13,846 $ 20,695 S 13,241 CENTRAL STORES FUND EXPENDITURES 2009 2010 2011 2012 2013 FUNCTION ACTUAL ACTUAL ACTUAL BUDGET BUDGET SALARIES AND WAGES $ - $ $ PERSONNEL BENEFITS SUPPLIES 17.377 14,000 1,034 2,500 500 OTHER SERVICES/CHARGES - - - - _ INTERGOVT'L SERVICES&TAXES CAPITAL OUTLAY - - - - DEBT SERVICE - - - _ INTERFUND PMT FOR SERVICES - - - - INTERFUND TRANSFERS - - - - SUB-TOTAL EXPENDITURES 17,377 14,000 1,034 2,500 500 ENDING FUND BALANCE 18,582 13,048 12,812 18,195 12,741 TOTAL $ 35,959 S 27,048 $ 13,846 $ 20,695 $ 13,241 City of Pasco,Washington 77 2013 Budget PERMANENT FUNDS Permanent Funds are used to account for restricted resources that are earnings and not principal that are used to support programs that benefit the citizens. City of Pasco,Washington 78 2013 Budget CITY VIEW CEMETERY ENDOWMENT 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 ENDOWMENT FUND REVENUES 2009 2010 2011 2012 2013 REVENUE ACTUAL ACTUAL ACTUAL BUDGET BUDGET TAXES $ $ $ $ $ LICENSES AND PERMITS _ INTERGOVERNMENTAL - - CHARGES FOR SERVICES 13,685 12,423 16,397 14,478 15,000 FINES&FORFEITURES - - - _ _ MISCELLANEOUS 9,524 7,703 286 100 550 OTHER FINANCING SOURCES - - - _ _ INTERFUND TRANSFERS - - _ TOTAL REVENUES 23,209 20,126 16,683 14,578 15,550 BEGINNING FUND BALANCE 357,376 371,061 383,484 397,887 415,085 TOTAL RESOURCES $ 380,585 $ 391,187 $ 400,167 $ 412,465 $ 430,635 CITY VIEW CEMETERY ENDOWMENT FUND EXPENDITURES 2009 2010 2011 2012 2013 FUNCTION ACTUAL ACTUAL ACTUAL BUDGET BUDGET SALARIES AND WAGES $ - $ $ $ $ PERSONNEL BENEFITS - - SUPPLIES - - OTHER SERVICES/CHARGES - INTERGOVT'L SERVICES&TAXES - - CAPITAL OUTLAY - - DEBT SERVICE - INTERFUND PMT FOR SERVICES - - INTERFUND TRANSFERS 9.524 7,703 100 300 SUB-TOTAL EXPENDITURES 9,524 7,703 100 300 - ENDING FUND BALANCE 371,061 383.484 400,067 412,165 430.635 TOTAL $ 380,585 $ 391,187 $ 400,167 $ 412,465 $ 430,635 City of Pasco,Washington 79 2013 Budget 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. City of Pasco,Washington 80 2013 Budget OLD FIRE MEDICAL (OPEB) FUND The Old Fire Medical (OPEB) Fund is used to account for other public employee medical benefits for City of Pasco retired firefighters that were active prior to or as of March 1, 1970, on which date the Washington Law Enforcement Officer's and Firefighter's System (LEOFF)was established.This fund was separated from Old Fire Pension Fund in 2010 according to GASB rule changes requiring separate OPEB and Pension funds. OLD FIRE MEDICAL (OPEB) FUND REVENUES 2009 2010 2011 2012 2013 REVENUE ACTUAL ACTUAL ACTUAL BUDGET BUDGET TAXES $ $ - $ $ $ LICENSES AND PERMITS _ INTERGOVERNMENTAL _ CHARGES FOR SERVICES FINES&FORFEITURES _ MISCELLANEOUS - 54,810 37,520 33,300 34,400 OTHER FINANCING SOURCES - - - _ INTERFUND TRANSFERS - _ _ _ TOTAL REVENUES 54,810 37,520 33,300 34,400 BEGINNING FUND BALANCE 1,672.078 1,624,358 1,913.734 1,913,885 TOTAL RESOURCES $ - $ 1,726,888 $ 1.661,878 $ 1,947,034 $ 1,948.285 OLD FIRE MEDICAL (OPEB) FUND EXPENSES 2009 2010 2011 2012 2013 FUNCTION ACTUAL ACTUAL ACTUAL BUDGET BUDGET SALARIES AND WAGES $ $ $ $ $ PERSONNEL BENEFITS SUPPLIES OTHER SERVICES/CHARGES - - INTERGOVT'L SERVICES&TAXES CAPITAL OUTLAY DEBT SERVICE INTERFUND PMT FOR SERVICES - 102,530 105,395 105,756 120,935 INTERFUND TRANSFERS SUB-TOTAL EXPENDITURES - 102,530 105,395 105,756 120,935 ENDING FUND BALANCE 1.624,358 1,556,483 1,841,278 1,827,350 TOTAL $ - $ 1,726,888 $ 1,661,878 $ 1,947,034 $ 1.948,285 City of Pasco,Washington 81 2013 Budget OLD FIRE PENSION FUND The Old Fire Pension Fund is used to account for other public employee pension benefits for City of Pasco retired firefighters that were active prior to or as of March 1, 1970, on which date the Washington Law Enforcement Officer's and Firefighter's System (LEOFF)was established.This fund was separated to add Old Fire Medical (OPEB) Fund in 2010 according to GASB rule changes requiring separate OPEB and Pension funds. OLD FIRE PENSION FUND REVENUES 2009 2010 2011 2012 2013 REVENUE ACTUAL ACTUAL ACTUAL BUDGET BUDGET TAXES $ $ $ $ $ LICENSES AND PERMITS INTERGOVERNMENTAL 39,785 41,516 45,132 45,000 43,000 CHARGES FOR SERVICES FINES&FORFEITURES - - - - - MISCELLANEOUS 121,107 54,810 32,276 11,084 32,575 OTHER FINANCING SOURCES - - - - - INTERFUND TRANSFERS - - - - - TOTAL REVENUES 160,892 96,326 77,408 56,084 75,575 BEGINNING FUND BALANCE 3,174,491 1,465,608 1,459,191 1.356.142 1,641,334 TOTAL RESOURCES $ 3,335,383 $ 1.561,934 $ 1,536,599 $ 1,412,226 $ 1,716.909 OLD FIRE PENSION FUND EXPENSES 2009 2010 2011 2012 2013 FUNCTION ACTUAL ACTUAL ACTUAL BUDGET BUDGET SALARIES AND WAGES $ - $ - $ - $ - $ - PERSONNEL BENEFITS 92,145 95,543 96,850 110,000 100,000 SUPPLIES - - 7,800 - - OTHER SERVICES/CHARGES - - - INTERGOVT'L SERVICES&TAXES - - - CAPITAL OUTLAY - - - - DEBT SERVICE - - - - - INTERFUND PMT FOR SERVICES 105,552 7,200 8,280 97,800 3,225 INTERFUND TRANSFERS - - - - SUB-TOTAL EXPENDITURES 197,697 102,743 112,930 207,800 103,225 ENDING FUND BALANCE 3,137,686 1,459,191 1,423.669 1.204,426 1,613,684 TOTAL $ 3,335,383 $ 1,561.934 $ 1.536,599 S 1,412,226 $ 1,716,909 City of Pasco,Washington 82 2013 Budget CAPFAL PROJECT City of Pasco,Washington 63 2013 Budget ORDINANCE N0, 408Z- AN ORDINANCE ADOPTING THE CITY OF PASCO CAPITAL PROJECTS BUDGET FOR THE YEAR 2013 WHEREAS,subsequent to due notice and public hearing thereon,the City Council for the City of Pasco has approved the follow•ng capital Project Budget for the year 2013;NOW,THEREFORE, THE CITY COUNCIL OF THE CITY OF PASCO DOES ORDAIN AS FOLLOWS Saation One That the capital projects are hereby authorized as detailed.The following schedule summarizes newly authorized projects as well as continuing projects and constitutes the Capital Projects Budget.The Budget is adopted at the cumulative project level. CIP Budget Increase New CIP Budget status Protect Title 2012 (Decrease) Prolect 2013 General Prolects(2012) Continuing Fire Atterting Systems 70,000 30,000 100,000 2012 Supp New Muni Courthouse - 3,105,292 3,105,292 Continuing Financial System-HR&Payroll 170,120 - 170,120 Continuing Financial System-Financials 197,940 - 197,940 Continuing Financial System-Utility&Proj Acctg 113,230 109,80D 223,030 Total General(2012) 551,290 3,245,092 3,796,382 General Projects(New 20 1 2013 New City Hall Cooling Tower Replacement - 220,000 220,000 Total General(2013) - 220,000 220,000 Park&Facilities(2012 Continued) Continuing Animal Shatter Facility 203,000 - 203,000 Total Parks&Facilities(2012) 203 1300 - 203,D00 Park&Facilities(New 2013) 2D13 New 30 Acre Park - 360,000 360,000 2013 New Replace Kurtzman Pool 250,D00 250,000 2013 New Memorial Playground Equipment 70,DOO 70,000 2013 New Replace Richardson Pool 5,000 5,DOO Total Parks(2013) 685,000 685,000 Street Construction(2012 Continued) Continuing Lewis St Overpass 6,359,438 (588,495) - 5,770,943 Continuing 4th Ave Corridor-North Segment 470,140 278,710 748,850 Continuing 4th Ave South Street Improve 1,200,000 157,126 1,357,126 Continuing Road 68 Improvements(Phase II) 454,200 212,763 666,963 Continuing Oregon Ave(SR397)-Entranca(Ph 2 Intersection) 220,000 (132,960) 87,040 2012 Supp New Oregon Ave(SR397)-Phase 1 - 230,400 230,400 2012 Supp New Oregon Ave(SR397)-Phase 2 - 194,560 194,560 Continuing Powerline Road 65,000 850,907 915,907 Continuing Road 68 Widening-South of 1-182 80,000 (80,000) 2012 Supp New Argent Road(Road 44 to 20th Ave) - 2,500,000 2,500,000 2012 Supp New St Ignatius Street 105,300 105,300 2012 Supp New LID#149 Kurtzman-STREETS 758,799 758,799 Continuing Alley Hard Surfacing(Chip Sealing) 80,000 80,000 160,000 Continuing 2011 STP Grant Overlays 980,000 136,152 1,116,152 2012 Supp New 4th Ave Block Wall 30,0130 30,000 2012 Supp New ADA Access Handicap Ramp Retrofit 182,240 182,240 2012 Supp New Interconnect Road 68 Signals 2DO,000 20D,OOD Total Street Construction(2012) 9,908,718 5,115,502 - 15,024,280 Street Construction(New 2013) 2013 Now Lewis St One Way Couplets - - 215,600 215,600 2013 New Rd 100 Widening Ph I-Sidewalk Extension 18,000 18,000 Total Street Construction(2013) - 233,600 233,600 Water Construction(Continued 20121 Continuing Columbia Water Supply Project 579,000 (7,727) - 571,273 Continuing 2011 FiHrat Plant Improv(Storage Bldg) 100,000 5,300 105,300 Continuing Water RII Station 200,000 (95,096) 104,904 2012 Supp New Broadmoor Transmission Waterline 1,188,800 1,188,800 CIP Budget Increase New CIP Budget Status ProiectTit 2012 (Decrease) Project 2013 Continuing Water Line Replace-Rd 56(Court&Sylvester) 204,000 1,600 205,600 Total Water Construction(2012) 1,083,000 1,092,877 - 2,175,877 Ater Construction(New 2013) 2013 New Annual Water Line Upsize Match - 75,000 75,000 2013 New 2013-2017 Butterfield Plant - 1,200,000 1,200,000 2013 New East Side Booster Station Upgrade(8S 2.1) 210,000 210,000 2013 New 2013 Meter Replace&Cross Conned 150,000 150,000 2013 New Com'UUS 12/Lewis St Water Line 507,000 507,000 Total Water Construction(2013) - 2,142.000 2,142,000 Sewer Construction(2012 Continued) Continuing Uft Station-Commercial&Kahiotus Hwy 1,100,000 271,990 1,371,990 2012 Supp New Commercial&Kahlotus Swr Ext-South - 1,727,609 1,727,609 Continuing NW Common Lift Stations 71,000 (294) 70,706 2012 Supp New Road 44 Sewer Odor Control - 41,000 41,D00 Continuing 2012 Annual Sewer Re-Lining-5th Ave 410,000 (195,000) 215,000 Total Sewer Construction(2012) 1,581.000 1,845,305 3,426,305 Sewer Construction(New 2013) 2013 New 2013 WWTP Imp-Screw Press - - 1,685,000 1,685,000 2013 New Riverview Pump Station 50,000 50,000 2013 New 2013 Annual Sewer Line Re-lining Program 695,000 695,000 2013 New 2013 Annual Sewer Line Extensions 200,000 200,000 Total Sewer Construction(2013) 2,630,000 2,630,000 PWRF Construction(2012 Continued) 2012 Supp New PWRF Plant Expansion,Phase 1 2,532,761 - 2,532,781 2012 Supp New PWRF Plant Expansion,Phase 2 940,000 940,000 Total PWRF Construction(2012) 3,472,781 - 3,472,781 PWRF Construction(New 20131 2013 Now BOD Reductlon and Storage,Phase 3 1,350,000 1,350,000 Total PWRF Construction(2013) - - 1,350,000 1,350.000 Stormwater Construction 12012 Qontinued) 2012 Supp New UD#149 Kurtzman-STORM 45,000 - 45,000 2012 Supp New LID# Riverview Estate Stormwater 115,000 115,000 Tots)Stormwater Const(2012) 160,000 160,000 I rigatlon Construction(2012 Continued) Continuing USER brig Connection 2,402,000 97,843 2,499,843 Continuing Well House -Linda Loviisa 60,000 - 60,000 2012 Supp New Linda Loviisa Well Rehabilitation 163,339 163,339 Total Irrigation Construction(2012) 2.462,000 261,182 2,723,182 Irrigation Construction(New 2013) 2013 New 2013 Annual Irrigation line Extensions 100,000 100,000 Total Irrigation Construction(2013) 100,000 100,000 TOTAL CIP BUDGET 15,789,068 15,192,739 7,360,600 38,342,407 TOTAL 2012 CONTINUING 15,789,068 15,192,739 - 30,981,807 TOTAL 2013 NEW - - 7,360,600 7,360,600 TOTAL CIP BUDGET 15,789,068 15,192,739 7.360,600 38,342,407 Section Two: This Ordinance shall be in full force and effect on January 1,2013 PASSED b e C uno l of j11e of .as this 17th day of December,20f 2- ATTEST ERA C CLARK R tAATT �N ,MAYOR o ��- `�. APPROVED AS TO FORM: LELAND B.KERR,CITY ATTORNEY INDIVIDUAL PROJECT SHEETS City of Pasco, Washington 86 2013 Budget 2013 CIP BUDGET CltyzHall-Coolirig Tower Replacement Existing cooling system has met life expectancy. Project Manager: Rick Terway Lead Department: ARCS Design Start Date: Bid Opening: Award: Accepted by Council: Retainage Released: Project to Final Planned Planned Planned—] Year Expenditures =.C,'d =DateYear End Year Year Year Estimate J 12131111 2012 2013 2014 2015 ConUad Seroces ------- 2ooqo 220,000 To Project Expense Ruitqct: 220,000 Project Project to Scheduled Scheduled Scheduled Scheduled Year Funding Sources Revised Date Year Year Year or Estimate 1 12131111 2012 2013 2014 1015 General Fund ( 220-0070 220,000 City of Pasco,Washington 87 2013 Budget 2013 CIP BUDGET t t :". 1 n 211 t � . City proposes purchasing land in the vicinity of the north west Project Manager: Rick T quadrant for a 30 acre community park. Lead Department: A&CS Design Start Date: Bid Opening: Award. Accepted by Council: Retainage Released: to •via'7J1 t' Project Project to Final Planned Planned Planned Expenditures Revised Date Year End Year Year Year Estimate 12131111 2012 2013 2014 2015 JftpIROWIEammen4 - I i _- LAoquisitions-Land 360,000 - 360,000 Total Project Expense RuOpt. , „o Project Project to Scheduled Scheduled Scheduled Scheduled Funding Sources Revised Date Year Year Year Year Estimate 12131111 2012 2013 2014 2015 General Fund 360,000 -! 360,000 �' mod•.w.-. & .. .. ..,,, ,+r tii .. .,". City of Pasco,Washington 88 2013 Budget 2013 CIP BUDGET City proposes to replace pool at Kurtzman Park. Project Manager: Rick Lead Department: A&CS Design Start Date: Bid Opening: Award: Accepted by Council: Retainage Released: Project Project to Final Planned Planned Planned Expenditures Revised Date Year End Year Year Year Estimate 12/31H! 2012 2O13 2O14 2015 jPro-Design_ 5,000 ---- -__p--- -- lconsWction Construction Contrad _ 245.000 - 245,000 Total Project Expense Buittlet: 260,O wl. Project Project to Scheduled Scheduled Scheduled Scheduled Funding Sources Revised Date Year Year Year Year Estimate 12131111 2012 2013 2014 2015 CDBG 250,000 250,000 City of Pasco,Washington 89 2013 Budget 2013 CIP BUDGET Replacement of Memorial Park play structure. Project Manager: Rick 7 Lead Department: ABCS Design Start Date: Bid Opening: Award: Accepted by Council: Retainage Released: Project Project to Final Planned Planned Planned Ezpendltures Revised Date Year End Year Year Year Estimate 12/31111 2012 2013 2014 2015 70,000 ! I � i Total Project Expense Buttqct; r Project Project to Scheduled Scheduled Scheduled Scheduled Funding Sources Revised Date Year Year Year Year Estimate 12131111 2012 2013 2014 2015 lPadc Devel Fund 70,000 70,000 City of Pasco,Washington 90 2013 Budget 2013 C1P BUDGET ReplaceRichardsaa Pool City proposes to replace pool at Richardson. Project Manager RickT Lead Department: ABCS Design Start Dale: Bid Opening: Award: Accepted by Council: Retainege Released: r e Project Project to Rnal Planned Planned Planned Expenditures Revised Date Year End Year Year Year Estimate 42/91/11 2012 2019 2014 2015 Pre•Deslgn --- 5,000 5,000 Construction --- Construction Contract 245,000 - j 245_000 Total Project Fxljetzse Budget. 250,000 rr, rrr Project Project to Scheduled Scheduled Scheduled Scheduled Funding Sources Revised Dote Year Year Year Year Estimate 12 31 11 2012 2013 2014 2015 r --- ;;Capital ImprownerltFund 250,000 -I ---_--- --___5.000 245.000 '. City of Pasco,Washington 91 2013 Budget 2013 CIP BUDGET Couplets Lewis SL Oue Way Install one-way couplets on West Lewis St and West Clark St From Project Manager: 1st Ave to 10th Ave. Lead Department: Design Start Date: Bid Opening: Award: Accepted by Council: Retainage Released: Projecf Project to Final Planned Planned Planned Expenditures Revised Date Year End Year Year Year Estimate 12/31111 2012 2013 2014 X2015 !Design EE . Extemal Engineanng(Primary) 194,000 - 194,0001 InlemalEngmeeriN rogec[Mont 21,600 - �_ 21,600 i_V r r Total Project Fxpetise Hmtqct; Project Project to Scheduled Scheduled Scheduled Scheduled Funding Sources Revised Date Year Year Year Year Estimate 12131111 2012 2013 1014 2015 ArteriatStmetFund -� 29,100 - ( 29,100 STP 186,500 186.5 j r r City of Pasco,Washington 92 2013 Budget 2013 CIP BUDGET Construct sidewalk extension at FCID irrigation canal east side of Rd Project Manager: Thompson 100 Lead Department: PW/Engr Design Start Dale: Bid Opening: Award: Accepted by Council: Retainage Released: Project Project to Final Planned Planned Planned Expenditures Revised Date Year End Year Year Year Estimate 12131/11 2012 2013 2014 2015 !Design - . Internal EngineenngiRoged Mgml 2,000 2,000 Construction_ - V - Intemal Engr-Prof MgmV Inspect 1,000 —f 1,000 Construction Contract 15,000 — 15,000 i Project Project to Scheduled Scheduled Scheduled Scheduled Funding Sources Revised i Date Year Year Year Year Estimate 12131111 2012 Z013 2014 2015 Arterial Street Fund 18,00:011 18,000 City of Pasco,Washington 93 2013 Budget 2013 CIP BUDGET „ r �'i i_.7 ,j lip _ wv Annual set aside to pay for potential upsizing related to developer Project Manager: installed lines. Lead Department: Design Start Dale: Bid Opening: Award: Accepted by Council: Retainage Released: t Project Project to Final Planned Planned Planned Expenditures Revised Date Year End Year Year Year Estimate 12/31/11 2012 2013 2014 2015 lcomtmwon Materials —_70,000 i 70,000 i j—Material Testing 1,500 I 1,500 Contingencies 3,500 j _ 3.500 Total Project Expense llu(�qet: 75,000 Project Project to Scheduled Scheduled Scheduled Scheduled Funding Sources Revised Date Year Year Year Year Estimate 12131111 2012 2013 2014 2015 �WaterRates ...---. 75.000 j� —��----75.000 •I,x City of Pasco,Washington 94 2013 Budget 2013 CIP BUDGET 2013-2017 Butterfield Plant 01 . . Upgrade and rehabilitation projects at the water trealment plant. Project Manager: Travailing screen al Raw Water Building intake,Modification to Lead Department: chlorination system,instrumentation upgrades and installing a large Design Start Date: line for chlorine contact.Valve replacement and drying bed for Bid Opening: backwash pond. Award: Accepted by Council: Retainage Released: Project Project to Final Planned Planned Planned Expenditures Revised Date Year End Year Year Year Estimate 12131111 2012 2013 2014 2016 Extemal Engineering(Primary) 40,000 •[ 40,000 Mternat E 'neeringlPrgecl Mgmt 5,000 - 5,000 { Construction _ l External Engineering 5,000 _ 5.000 Intemal Engr•Prq MgmM Inspect 9,000 9,000 I _ Con struclionContract 1,140,000 l� 1,140,000 j I Post Construction i 1 Intemal Engineering -- 1.000 ! ' 1,000, Total Project Expense Emfqct: 1,200,000 Project Project to Scheduled Scheduled Scheduled Scheduled Funding Sources Revised Date Year Year Year Year Estimate 12131111 2012 2013 2014 2015 ?Revenue Bond �- 1,200,000 - 1,200,000 City of Pasco,Washington 95 2013 Budget 2013 CIP BUDGE' East Side Water Booster Pump Station,310 North Oregon Avenue Project Manager. (north of the fire station was built in 1983).No pump upgrades have Lead Department: been performed since this time.CIP scheduled construction time Design Start Date: would be 30 years of service(2013).Existing telemetry system will Bid Opening: require upgrade at the same time.Old meter and no back up Award: generator. Accepted by Council: Retainage Released: Planned Planned Project Project to Final Planned Expenditures Revised Date Year End Year Year Year Estimate 12/31/11 2012 2013 2014 2015 --� Design � External Engineering(Pnmary) 18,000 18,000 Internal EngineerinWrojed Mgmt 2,000 I 2,000 Construction - - Extemal Engineering 8,000 8,000, Internal Engr-Proj MgmV Inspect 2.000 2,000 j Construcion Contract 160,000 _ - 160.000 1 Contingencies 20,000 20,000 Total Project Expense Budqet:-- or r err Project Project to Scheduled Scheduled Scheduled Scheduled FundiggSources Revised Date Year Year Year Year Estimate 12131111 2012 2013 2014 2015 Revenue Bond 210,000 - 210,000 t r ,rr r rrr City of Pasco,Washington 96 2013 Budget 2013 CIP BUDGET 40.13;Meter Replace 9,Cross Connect C7-WI%2IR-13--6�; Replacement of water meters requested throughout the City at Project Manager: ,less various locations. Lead Department: PW O&M Design Start Date: Bid Opening: Award: Accepted by Council: Retainage Released: y i,17- •1 t Wit�d',Y—_,,. Project Project to Final Planned Planned Planned Expenditures Revised Date Year End Year Year Year Estimate 12131111 2012 2013 2014 2015 —r - i0onstruction Materials 150,000,t - 150,000 Total Project Fxljense Bu4get: i iii Project Project to Scheduled Scheduled Scheduled Scheduled Funding Sources Revised Date Year Year Year Year Estimate 12131111 2012 2013 2014 2015 (Water Rates — 150:000 , - 150A00 City of Pasco,Washington 97 2013 Budget 2013 CIP BUDGET c2.,0.07.I&M Install approximately 6000 lineal feet of 12&16 inch water line on Project Manager: Commercial south of Kahlotus Highway.Water line will provide Lead Department: service to property along Commercial Avenue south of Kahlotus Design Start Date: Highway and Dietrich Road between Commercial Avenue and Bid Opening: Kahlotus Highway.This water line will be connected with existing Award: water line stub(installed under US-12 from Lewis Street)located Accepted by Council: near the intersection of Commercial Avenue and Dietrich Road. Retainage Released: Project r,21/31/11 jectto Final Planned Planned Planned Expenditures Revised ate Year End Year Year Year 2012 2013 2014 2018 Design j _—� Intemal Engineedni;Project Mgml _ I _ 20,000 20,000 I comtmation ' IMemal Engr-Prof Mgmt/Mswt _ 15,000 15,000 Construction Cmuacl 467,000 467,000 Contingencies 5.000 i 5.000 I ,Total Project Expense'Budget. 507,000 Project Project to Scheduled Scheduled Scheduled Scheduled Funding Sources Revised Date Year Year Year Year Estimate 12131111 2012 2013 2014 2015 Water Rates j 152,000; - 152,000, LID Construd)m Loan I 355,000 I - 355,000: City of Pasco,Washington 98 2013 Budget 2013 CIP BUDGET 2013 WWTVIrrip-Screw Press C7-SE- 1 The Waste Water Treatment Plant needs improvements and Project Manager, expansion as growth occurs and work force increases.This project is Lead Department: for replacing the existing screw press. Design Start Dale: Bid Opening: Award: Accepted by Council: Retainage Released: t Project Project to Final Planned Planned Planned Expenditures Revised Date Year End Year Year Year Estimate 12/31/11 2012 2013 2014 2018 Construction - --'-- t i CmslrudionC.*act 1,576,000 -i 1,578.000 ConBngencies 107,000 -€ 107,000 ' Total Project Expense Buclact: rir Project Project to Scheduled Scheduled Scheduled Scheduled Funding Sources Revised Date Year Year Year Year Estimate 12131111 ZO12 2013 2014 2015 !Revenue Bond ',', 1,885,000 - 1,685,000 - City of Pasco,Washington 99 2013 Budget 2013 CIP BUDGET Vde walk.Construct a new larger vault or relocate to another Project Manager: Lead Department: Design Start Date: Bid Opening: Award: Accepted by Council: Retainage Released: Project Project to Final Planned Planned Planned EacPendN.— Revised Date Year End Year Year Year Estimate 1y31H1 2012 2013 2014 2015 Deslgn '�- IntemalEngine.mwPcajedMgml 2,000 2,000 Construdon Intemal Engr-R4 Mg.V Inspect 1,000 - 1.0000 — Construction Contract 47,000 - 47,000 Project Project to Scheduled Scheduled Scheduled Scheduled Funding Sources Revised Date Year Year Year Year Estimate 113111 2012 2013 2014 2015 !Sewer Rates 50,000 -f I 50,000 City of Pasco,Washington 100 2013 Budget 2013 CIP BUDGET Most locations requiring some level of rehabilitation are located in the Project Manager: older sections of town,primarily south of 1-182,east of US 12 and Lead Department: west of Road 44. Design Start Date: Bid Opening: Award: Accepted by Council: Retainage Released: e P-Ject Project to Final Planned Planned Planned Expenditures Revised Date Year End Year Year Year Estlniata 12/31/11 2012 2013 2014 2015 Design Intemai EngineennwProlect Mgmt 10,000 - 10,000 ConsttucGon_ - Intemal Engr-Prof MgmU Inspect 10,000 10,000 Construction Contract 675,000 675,000 Total Project rLypense Bud.qet.- ,, Project Project to Scheduled Scheduled Scheduled Scheduled Funding Sources Revised Date Year Year Year Year Estimate 12 111 2012 2013 2014 2015 Sewer Rates �— 695,OW� 695,000 I City of Pasco,Washington 101 2013 Budget 2013 CIP BUDGET 20,13 Annual Sewer Line Extensions C7-.SE-2A-l3-01 . ,. � Annual program to address sewer system needs,oversizing of Project Manager: proposed sewer lines.Locations will be identified on a yearly(sooner Lead Department if necessary)basis.Needs will be prioritized and cost estimates Design Start Date: made.Those identified as in most need and meet budgetary Bid Opening: requirements will be pursued during that year. Award Accepted by Council. Retainage Released: Project Project to Final Planned Planned Planned Expenditures Revised Date Year End Year Year Year Estimate 12131111 2012 20137 2014 2015 tt--D.ign I External Engineenng(Primary) 10,000 10,000 ' IConstruetion Constmctiw Contrad l 190,000 ! j 190,000 I 200,000 Project Project to Scheduled Scheduled Scheduled Scheduled FundinpSources Revised Date Year Year Year Year Estimate 12131111 2012 2013 2014 2015 Sewer Rales 200,000 - 200,000 I City of Pasco,Washington 102 2013 Budget 2 0I3 CIP BUDGET BOD Reduction and Storage for Process Water Reuse Facility Plant Project Manager: Expansion Phase 3 Lead Department: Design Start Date: Bid Opening: Award: Accepted by Council: Retainage Released: — Project Project to Final Planned Planned Planned Expenditures Revised Date Year End Year Year Year Estimate 1201111 2012 2013 2014 2015 External Engineering(Primary) 135,000_ 135,000. Intemal EngineedngRrged Mgml 10,000 10,000 construction_ I Fxtemal Engineering 25,000 25.000 j Intemal Engr•Proj MgmV Inspect 10,000 10,000 j on Contract 1,170,000 1 -j 1,170,000 Total Project hXpense Hudclet: r rr Project Project to Scheduled Scheduled Scheduled Scheduled Funding Sources Revised Date Year Year Year Year Estimate 12131111 1012 2013 2014 2015 Bond Proceeds 1,350,OW� 1,350.000 I - City of Pasco,Washington 103 2013 Budget 2013 CIP BUDGET 1 As needs dictate and as areas are identified,irrigation lines will be Project Manager: installed to improvelexpand the existing system.Needs will be Lead Department: evaluated on a yearly basis,cost analysis done and those projects Design Start Date: that will provide the most benefit to the City will be pursued. Bid Opening: Award: Accepted by Council: Retainage Released: Project Project to Final Planned Planned Planned Expenditures Revised Date Year End Year Year Year Estimate 12131111 2012 2013 2014 2015 jConstmctlon LConsWcgon Con rat t 00"00 - 100,000 Total Project Expcnse Bu4qet., 100,000 Project Project to Scheduled Scheduled Scheduled Scheduled PundingSources Revised Date Year Year Year Year Estimate 12131111 2012 2013 2014 2015 lImgation Rales 100,000 - I 100,000 City of Pasco,Washington 104 2013 Budget CITY OF PASCO COMPARATIVE SUMMARY OF AD VALOREM TAXES ($per$1000 ASSESSED VALUE) 2010 2011 ASSESSED LEVY PER ASSESSED LEVY PER VALUE $1000 A.V. AMOUNT VALUE $1000 A.V. AMOUNT GENERAL LEVY CURRENT EXPENSE $2,934,792,310 $1.9985 $5,865,306 $3,100,250,228 $1.9716 $6,112,375 SPECIAL LEVY Voted: 1999 L.T.G.O.FIRE 2,525,567,616 0.0341 86,199 $2,691,134,107 0.0309 83,289 1999 L.T.G.O.LIBRARY 2,525,567,616 0.0269 68,051 $2,691,134,107 0.0244 65,758 2002 U.T.G.O.REFUNDING 2,275,591,170 0.1670 380,000 $2,409,343,904 0.1565 377,000 Sub-Total 0.2280 534,250 0.2118 526,047 GRAND TOTAL $2.2265 $6,399,556 $2.1834 $6,638,422 2012 2013 Estimated ASSESSED LEVY PER ASSESSED LEVY PER VALUE $1000 A.V. AMOUNT VALUE $1000 A.V. AMOUNT GENERAL LEVY CURRENT EXPENSE $3,214,780,310 $1.9684 $6,327,851 $3,316,066,000 $1.9579 $6,492,514 SPECIAL LEVY Voted: 1999 L.T.G.O. FIRE $2,772,961,373 0.0290 80,355 $2,800,606,866 0.0276 77,394 1999 L.T.G.O. LIBRARY $2,772,961,373 0.0229 63,445 $2,800,606,866 0.0218 61,106 2002 U.T.G.O. REFUNDING $2,489,075,445 0.1521 378,600 $2,507,380,822 0.1514 379,600 Sub-Total 0.2040 522,400 0.2008 518,100 GRAND TOTAL $2.1724 $6,850,251 $2.1587 $7,010,614 City of Pasco 105 2013 Budget CITY OF PASCO RATIO of GENERAL BONDED DEBT(General Obligation Only) to ASSESSED VALUE and NET BONDED DEBT PER CAPITA as of JANUARY 1,2013 RATIO OF BONDED DEBT FISCAL APRIL 1 ASSESSED BONDED TO ASSESSED BONDED DEBT YEAR POPULATION VALUATION DEBT VALUE PER CAPITA 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 52,290 $2,483,166,932 11,850,000 0.5% 226.62 2009 54,490 $2,861,340,058 10,915,000 0.4% 200.31 2010 56,300 $2,961,387,950 9,945,000 0.3% 176.64 2011 61,000 $3,214,780,310 7,670,000 0.2% 125.74 2012 62,670 $3,214,780,310 4,71D,000 0.1% 75.16 City of Pasco 106 2013 Budget CITY OF PASCO DEBT LIMITATION AS OF JANUARY 1,2013 ESTIMATED ASSESSED VALUATION for 2013 TAXES $3,316,066,000 GENERAL PURPOSES Councilmanic: Capacity(1.50%of Assessed value) 49,740,990 Less: G.O. Bonds Outstanding 3,645,000 T.R.A.C.Obligation 192,414 State L.O.C.A.L. Program 179,647 Port of Pasco 48,597 4,065,658. Available Councilmanic Capacity Excluding Capital Leases 45,675,332 Voter-Approved: 60 percent approval Total Capacity(2.50%of Assessed Value) 82,901,650 Less: Councilmanic Outstanding 4,065,658 Issued Voter-Approved 1,065,000 5,130,658 Available Voter-Approved Capacity $77,770,992 UTILITY PURPOSES Voter-Approved: Capacity(2.5%of Assessed Value) 82,901,650 Available Utility Capacity 82,901,650 OPEN SPACE AND PARK FACILITIES Voter-Approved: Capacity(2.5%of Assessed Value) 82,901,650 Available Open Space and Park Facilities Capacity 82.901,650 TOTAL AVAILABLE DEBT CAPACITY $243,574,292 City of Pasco 107 2013 Budget CITY OF PASCO As of December 31,2013 SUMMARY OF DEBT(EXCEPT L.I.D.'s) ORIGINAL ISSUE INTEREST MATURITY PURPOSE AMOUNT DATED RATE(S) DATE GENERAL OBLIGATION DEBT COUNCILMANIC BONDS: 2011 L.T.G.O. REFUNDING 2001 LTGO REFUNDING 4,110,000 9115/2011 2.00-4.00% 12/1/2020 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 ANIMAL CONTROL 275,500 11/1/2001 5.72% 6/1/2016 STATE L.O.C.A.L.PROGRAM COMPUTERS 194,051 6/1/2009 6.24% 6/1/2013 PORT OF PASCO AIRPORT BLDG 120,000 8/1/2006 4.00% 7/1/2016 UTILITY DEBT WATER/SEWER UTILITY REVENUE BONDS: 2002 REVENUE BONDS WATER/SEWERIIRRIGATION 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 2009 REVENUE BONDS ULID 10,045,000 5/1/2009 3.00%-4.75% 5/1/2029 2010 A REVENUE BONDS REFUNDING 98 B PLUS 9,070,000 12/1/2019 3.00%-5.00% 12/1/2019 2010 T REVENUE BONDS REFUNDING 98 A 1,240,000 12/1/2029 4.62% 12/1/2029 OTHER WATER/SEWER UTILITY DEBT: PAW 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 PHASE 1&2 25,010,505 1/31/2000 3.50% 7/31/2019 City of Pasco 108 2013 Budget CITY OF PASCO As of December 31,2013 SUMMARY OF DEBT(EXCEPT L.I.D.'s) PRINCIPAL PRINCIPAL PRINCIPAL INTEREST OUTSTANDING 2013 DEBT SERVICE REQUIREMENTS OUTSTANDING DUE DATE DUE DATES 12/31/2012 PRINCIPAL INTEREST TOTAL 12/31/2013 12/1 611,12/1 3,645,000 410,000 124,650 534,650 3,235,000 TOTAL COUNCILMANIC BONDS 3,645,000 410,000 124,650 534,650 3,235,000 12/1 6/1,1211 700,000 100,000 38,500 138,500 600,000 12/1 6/1,12/1 365,000 365,000 14,600 379,600 0 TOTAL VOTER APPROVED BONDS 1,065,000 465,000 53,100 518,100 600,000 TOTAL G.O.BOND DEBT 4,710,000 875,000 177,750 1,052,750 3,835,000 12/1 6/1,12/1 192,414 93,103 9,332 102,435 99,311 6/1,12/1 6/1,12/1 101,569 18,701 6,049 24,750 82,868 6/1,1211 6/1,12/1 78,078 51,603 2,264 53,867 26,475 MONTHLY MONTHLY 48,597 12,870 1,710 14,580 35,727 TOTAL OTHER GENERAL DEBT 420,658 176,277 19,355 195,632 244,381 TOTAL GENERAL OBLIGATION DEBT $ 5,130,658 $ 1,051,277 $ 197,105 $ 1,248,382 $ 4,079,381 12/1 6/1,12/1 3,490,000 285,000 148,850 433,850 3,205,000 911 3/1,9/1 3,200,000 190,000 129,792 319,792 3,010,000 9/1 3/1,9/1 335,000 50,000 14,963 64,963 285,000 511 5/1,11/1 8,890,000 410,000 368,725 778,725 8,480,000 6/1 6/1,12/1 7,240,000 935,000 286,925 1,221,925 6,305,000 6/1 6/1,12/1 975,000 145,000 41,659 186,659 830,000 TOTAL REVENUE BONDED DEBT 24,130,000 2,015,000 990,914 3,005,914 22,115,000 7/1 7/1 322,126 107,375 3,221 110,596 214,751 7/1 7/1 129,034 43,011 1,290 44,301 86,023 7/1 7/1 889,123 111,140 8,891 120,031 777,983 1/31,7131 1/31,7/31 10,615,341 1,360,217 359,738 1,719,955 9,255,124 1/31,7/31 1/31,7/31 TOTAL OTHER UTILITY DEBT 11,955,624 1,621,743 373,140 1,994,883 10,333,881 TOTAL UTILITY DEBT 36,085,624 3,636,743 1,364,054 5,000,797 32,448,881 TOTAL CITY DEBT $ 41,216,282 $ 4,688,020 $ 1,561,159 $ 6,249,179 $ 36,528,262 City of Pasco 109 2013 Budget 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 OR RESOLUTION - An ordinance or resolution 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 — The timing of recognition, that is, when the effects of transactions or events should be recognized for financial reporting purposes. For example, the effects of transactions or events can be recognized on an accrual basis (that is, when the transactions or events take place), or on a cash basis (that is, when cash is received or paid). Basis of accounting is an essential part of measurement focus because a particular timing of recognition is necessary to accomplish a particular measurement focus. 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 un-matured 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. 110 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. The difference between a note and a bond is that the latter runs for a longer period of time and requires greater legal formality. 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 a part 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. Formerly called a sinking fund. 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. 111 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 - Proprietary fund type used to report an activity for which a fee is charged to external users for goods or services. 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 difference between assets and liabilities reported in a governmental fund. GENERALLY ACCEPTED ACCOUNTING PRINCIPALS (GAAP) — Uniform minimum standards and guidelines for financial accounting and reporting. They govern the form and content of the financial statements of an entity. GAAP encompasses the conventions, rules and procedures necessary to define the accepted accounting practice at a particular time. They include not only broad guidelines of general application, but also detailed practices and procedures. GAAP provide a standard by which to measure financial presentations. The 112 primary authoritative body on the application of GAAP to state and local governments is the Governmental Accounting Standards Board. GOVERNMENTAL ACCOUNTING STANDARDS BOARD (GASB) — The authoritative accounting and financial standard-setting body for government entities. 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. G.O. Bonds can be voter approved (unlimited-tax general obligation bond-UTGO) where property owners are assessed property taxes for the debt repayment, or non-voted (limited-tax general obligation bonds-LTGO)that are authorized by the governing authority(City Council) and are paid with existing tax revenues or another source. 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. LIMITED TAX GENERAL OBLIGATION (LTGO) BONDS - See General Obligation Bonds 113 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. 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 or proprietary 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. 114 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). 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. 115