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.
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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
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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
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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.
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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.
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