HomeMy WebLinkAbout2012 Budget - Preliminary L, PAsc0l--
2012 ANNUAL OFGR:ITIONS
CAPITAL 1MPKOVFMENT
PRELIMINARY BUDGET
Presentation of
2012 PRELIMINARY BUDGET
November 15, 2011
6:00 p.m.
PRESENTATIONS
I. INTRODUCTION: (5 minutes)..........................................................City Manager
Will give general overview of 2012 budget
II. GENERAL FUND BRIEFING: (10 minutes).............................Finance Manager
Will briefly compare proposed 2012 budget to 2011
• Describe major revenue changes
• Describe major expenditure changes
III. INDIVIDUAL DEPARTMENTS: (90 minutes)
Each department manager will give a short briefing on respective operating budgets
• Municipal Court(5 minutes) .......................... ..........Gary Crutchfield
• Executive (5 minutes)....................................................................................Gary Crutchfield
• Police(10 minutes)..............................................................................................Bob Metzger
• Fire (10 minutes).......................................................................................................Bob Gear
• Administrative & Community Services (20 minutes).........................................Rick Terway
(includes other funds)
• Community Development (10 minutes)............ ....... Rick White
• Public Works (20 minutes)............................ .............................................Ahmad Qayoumi
(includes other funds)
• Non-Departmental (10 minutes)....................................................................Gary Crutchfield
IV. CAPITAL PROJECTS: (15 minutes).......................... ... . .. Respective Managers
V. SUMMARY: (5 minutes)....................................................................City Manager
CITY OF PASCO,WASHINGTON
2012 ANNUAL BUDGET
TABLE OF CONTENTS
� Page��
A GLJIDE,TO THE CITY OF PASCO BUDGET
BUDGET MESSAGE
ClTYMAN&OEK`O BUDGET MESSAGE ............................................................................... |' x{v
LISTOF CITY OFFICIALS......................................... ................................... .................. xv
2OO OPERATING BUDGET U00lN&NCE .................................................................. ......... l
2Ui2 SUMMARIZED RGYENUEO'ALL UPCRATON0 FUNDS ................................................_ 2 '3
2O|2 SUMMARIZED EXPENDITURES'&LL OPERATING FUNDS .................................... ....... 4'5
COMPARATIVE REVENUE SUMMARY 'GENERAL FUND ..................................................... 6' 7
COMPARATIVE EXPENDITURE SUMMARY'ALL OPERATING FiDNDS ................................... 8
COMPARATIVE EXPENDITURE SUMMARY'GENERAL FUND —.-----------..—.. O
CITY WIDE ORGANIZATION CHART ................................................................................. 10
GENERAL FUND DEPAgTNIENT SUNIMARIES:
CITY COUNCIL ........................................................ 12' 13
MUNICIPAL COURT —.—..—.--_------.—_—.-----.---------,.-- 14' 15
CITYMANAGER .................... ............................................................................................................ 16' 17
POLICEDEPARTMENT ........................................................................................................................ 18' 19
FIRE DEPARTMENT .-------------.--------------------.—.------. 20'21
ADNUulST8AT|VE&C0MMONDY SERVICES --.---------------'--^.--- 22'23
COMMUNITY DEVELOPMENT ----.------------.-------.—_--.---. 24'25
ENGINEERING .—.—.—.—._—.---_—.—_.—.—_..-----.-----,_—.-- 26' 27
NON-DEPARTMENTAL/LIBRARY .—...--------'—.~..-----------. 28
CITY STREET _..._—__--..—.—'-~—.....—.—'--..-.—.....—.—.--..._— 30'31
ARTERIAL STREET ---------.—.----.--..—.---..---..—.--...----.^—' 32
l'l82CORR|DOR TRAFFIC|#PACT --------...^..—......---.----.—... 33
STREET OVERLAY ----.---------------.--.---..—..--..—..---._ 34
COMMUNITY DEVELOPMENT BLOCK GRANT ............................................................... 36'37
MARTIN LUTHER KING COMMUNITY CENTER ................................................................................. 38'30
AMBULANCE SERVICE -------------------------------------..-- 40'41
CONTINGENCY '..—.—.----.—.—.....--------------------. 42
CITY VIEW CEMETERY ----.—~..........—.—.~..'_.~----_------.. 44'45
BOULEVARD PERPETUAL MA[NT2NANC8..—.,.—...—...—..—.----.--- 48
ATHLETIC PROGRAMS --.---......—.—..---...—..--.--~-----'--.. 47
GOLFCOURSE.......................................................................................................... 48
SENIOR CITIZEN CENTER .—.-----..—..---.—......—.........--.---------. 50-51
MULTI-MODAL FACILITY ---.---------....--....--..---.--- 52
0CENTENIAL --.---.-----------....--..—..—...--..--------.--. 53
R|VEQDB0RG TRAIL&MARINA MAINTENANCE ............................................................ 54
SPECIAL LODGING ASSESSMENT --.----,—..--.---.—.....--..—.—.. 55
LITTER ABATEMENT ---.--.—..----.—.-----.—.—.-----....—.. 56
REVOLVING ABATEMENT -------.--.---.—.----.---.----.—.....--..—.. 57
PARKDEVELOPMENT .......................................................................................................................... 59
CAPITAL IMPROVEMENT ...... 60
INDUSTRIAL DEVELOPMENT&INFRASTRUCTURE ..................................................................... 61
STADIUM /CONVENTION CENTER ............................................................................. 62
LANDFILL. REMEDIATION ........................................................................................ 63
DEBT SERVICE FUNDS:
LID 144 SANDIFUR PARKWAY STREETS......................................................................... 65
LID 145 A STREET IMRPOVEMENTS............................................................................... 66
LID 146 KURTZMAN PARK STREET IMPROVEMENTS....................................................... 67
1999 FIRE STATION-LIBRARY G.O. BONDS ................................................................... 68
2002 G.O.REFUNDING BONDS ............................ ....................................................... 69
LIDGUARANTEE ...................................................................................................... 70
C[��l�x�L1�€�1N F:i1N
GENERAL,PARK, STREET PROJE CTS............................................................................ 72
WATER/SEWER UTILITY ..................................................... .................... 74-77
INTERNAL SERVICE FUND'S:
EQUIPMENT RENTAL OPERATING- GOVERNMENT& BUSINESS TYPE...................................... 79-81
EQUIPMENT RENTAL REPLACEMENT- GOVERNMENT& BUSINESS TYPE .............................. 82-83
MED[CAL-DL-NTAL INSURANCE/CENTRAL STORES ...................................................................... 84-85
CITY VIEW CEMETERY TRUST ............................................................................................ 87
TRUST FUNDS
OLD FIRE PENSION-MEDICAL FU-ND............................................................................ 89
OLD FIRE PENSION-PENSION FUND............................................................................ 90
CAPITAL PROJECTS SECTION:
2012 CAPITAL PROJECTS BUDGET ORDINANCE .......................................... ..... .... 91-93
.......... ..........
INDIVIDUAL PROJECT SHEETS ..................................................................................... 94-116
GENERAL INFORMATION SECTION:
COMPARATIVE SUMMARY OF AD VALOREM TAXES ........................................................... 117
RATIO OF GENERAL BONDED DEBT TO ASSESSED VALUE..................................................... 118
LEGAL DEBT LIMITATION ........................................................................................................ 119
SUMMARY OF DEBT(except L.I.D.'s) ....................................................................................................... 120-121
GLOSSARY OF TERMS
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.
WIUT 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 1S 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.
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 fund 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 l: Fund accounting is required by the State of Washington. State law governs bow 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
CTP is a flexible, dynamic tool that encourages long-term decision-making and assures the continuity of
Council goals and objectives. The CEP 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 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 2012. 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
In general, the Pasco economy over the past year was stable but did not grow in the way needed
to alter the city's overreliance on residential investment. While total new construction value (the
measure of taxable private investment in the community) last year grew by $100 million, its
composition was largely residential, as more than 400 new housing units will be started before
year end.
New Construction Valuation
(in millions)
$200
$180
$160 -
$140 —
$120
$100
$80
$60
$40
$20
$0 -.
2005 2006 2007 2008 2009 2010 2011 2012
i
Assessed Valuation
(in millions)
$3,500,000
$3,000,000 -
$2,500,000 -
$2,000,000 -
$1,500,000 - -
$1,000,000
2005 2006 2007 2008 2009 2010 2011 2012
GENERAL FUND
The general fund budget is traditionally the most difficult to balance, as it provides for the wide
variety of general government services (police, fire, parks, recreation, engineering, finance, etc.)
required to sustain an urban community and is largely reliant on tax receipts, not service fees. It
has historically been designed with a conservative philosophy ("live within your means"), by
carefully understating certain revenues while closely projecting recurring operating expenses.
When revenues are growing, this approach creates a surplus at the end of the operating year
which can then be allocated to capital expenses the following year, when revenues fail to grow as
expected, the shortfall is minimized and drastic service cuts are avoided.
While total revenue to the general fund next year is expected to grow by more than $2 million,
tax revenue will grow by only 1.5% ($375,000) next year, compared to the 2011 budget. When
compared to the 2008 actual receipts, the 2012 projection of tax revenues reflects less than 1%
growth (cumulative) over the past four years.
ii
The single largest Sales Tax Trend
revenue stream in the 9.000 - — - —_
8,800
general fund is the 8,600
8,400
sales tax. Though 8,200 — -
8,000
construction has 7,800 —
—
remained steady (over 7,600 7,400 —
400 housing units) and 7,200
7,000
auto/RV sales have 6,800 - -
rebounded from their 2005 2006 2007 2008 2009 2010 2011 2012
low in 2009/2010, the sales tax projection for 2012 is not increased beyond the 2011 estimate of
$8.2 million. At that level, it remains $600,000 (or 7%) lower than the 2008 actual receipts.
Any growth in actual receipts beyond the 2011 budget estimate will provide a small degree of
safety in the estimate for 2012.
Combined utility taxes represent the second largest revenue stream, totaling $7.8 million for
2012 (only $175,000 more than 2011). As electrical rates (the largest source) are expected to
remain unchanged next year and taxable telephone use continues to erode ($400,000 less than the
2008 actual), this revenue source has become much more static than previously experienced.
The third significant revenue source for the general fund is property tax. The 2012 budget
anticipates no increase in the levy (thus, another slight reduction of the rate), other than for new
construction. That factor
Property Tax Levy Rate History will generate an estimated
(General Fund Portion)
(per$1,000 AV) $200,000 additional
$2.5000 property tax revenue next
$2.4000
$2.3000 year, as the Franklin
$2.2000 - County Assessor has
$2.1000
$2.0000 Eslana�e estimated nearly $100
$1.9000 — — — - million dollars in new
$1.8000 — -
$1.7000 property value added to the
$1.6000 - city's tax roll over the past
2005 2006 2007 2008 2009 2010 2011 2012
year.
iii
Smaller revenue streams like grants, licenses, permits and fines are expected to vary little from
the 2011 estimate. Charges for services, though, reflect a major change, as "interfund" charges
for services (administrative and engineering) jump a combined $1.5 million over the 2011
budget. This charge is driven by two objectives: first, the long-used formula for allocation of
administrative services was analyzed and updated during 2011, resulting in a significant increase
in charges to most other operating funds (the general fund had not been fully recovering its costs
for those services in the past); second, engineering services are now fully contained in the
general fund and billed out to benefitting funds as they use engineering services (historically, the
utilities fund contained some engineering expenses). The effect of the two changes is to provide
greater accuracy in accounting for administrative and engineering services, thus improving
transparency (one can more clearly see the actual cost of those services). With engineering, in
particular, the new approach will permit better management of personnel time and related cost
accountability.
Total operating revenue in 2012 is expected to reach $32.26 million, an increase of$2.1 million
or 7% over the 2011 budget. Most of that, as discussed above, is driven by the increase in
charges for administrative and engineering services. In addition, the 2012 beginning balance is
estimated to exceed $10 million, providing the opportunity to make targeted one-time
expenditures.
Operating expenses in 2012 are estimated to total $36 million, an increase of nearly $6 million
over the 2011 budget. As noted in the revenues discussion, however, a large share of that
increase is due to the change in accounting for engineering services as well as the increased
administrative service charges. In addition, the 2012 budget contemplates a deliberate utilization
of the beginning balance to make targeted, one-time expenditures, as discussed below. Hence,
where there is a lot of change in the numbers, there is little change in services.
To be clear, the 2012 budget provides no increase in the number of personnel. The few changes
included (two engineering; one code enforcement) are strictly a result of the accounting change.
The magnitude and type of general fund expenditure changes can best be illustrated in the chart
"2011-2012 Expenditure Changes." The two largest segments are "one-time capital and CIP"
iv
and "early debt retirement," representing a combined expenditure next year of$3.8 million, or
two-thirds of the total increase in expenditures.
2011 -2012 Expenditure Change
Various Other
Fuel&Operating Costs 5114,800
TRACFundSubsidy $48,000 \ $244,900
Street Fund Subsidy_, /
Ambulance Fund $400,000 Early Debt Retirement
Subsidy$405,000 52,110,000
!lability Ins Redistribution
$154,000
Personnel Costs $586,200
interfu nd Medical/Dental
$186,000
I
One-TimeCapital&CIP
$1,697,300
"Early debt retirement" ($2.1 million) is an unusual but prudent use of the general fund
beginning balance next year, largely due to the virtual absence of interest earnings. Why pay
4.2% interest over the remaining 10 years of the 2002 Councilmatic bond issue when your
savings account(beginning balance) is "earning" a meager 0.3% and is large enough to retire the
debt? A residual benefit of paying off the bonds early will come in the form of reduced debt
service obligation over the next decade, saving $384,000 in interest charges and improving
general fund cash flow by $300,000 annually over the next few years (which could work to
offset possible reductions in state-shared revenues).
The balance of the chart reflects the elements of the $2.1 million increase in recurring operating
expenses next year. The largest of those is "personnel" ($586,000) in the form of step and
anticipated cost of living adjustments. The $186,000 increase in medical/dental cost can be
added to the personnel cost (but is itemized here to avoid losing the magnitude of the change).
v
Included are two significant increases in "interfund subsidies." First, the $405,000 increase in
subsidy for the ambulance service is partly generated by the more-accurate assignment of cost to
the ambulance fund without increasing the monthly fee; to the extent the fee is increased in 20I2
(and it should), the subsidy will decline. About half the subsidy increase is for one-time
expenses, such as equipment replacement. The $400,000 increase in the street fund subsidy is
largely attributable to the increased charges for administrative and engineering services; though
the charges increase revenue to the general fund, they also increase the subsidy required for the
street fund (effectively offsetting each other).
Another "accounting" change reflected in the 2012 budget is the increased general fund expense
for liability insurance. With the updating of administrative service allocations, the risk exposure
was re-evaluated for allocation of the liability insurance premium. The result was a substantial
increase in the general fund share and commensurate reduction to the utility fund. The 2012
budget also contemplates fixing the city's deductible at $100,000, thus reducing the annual
premium by an estimated $40,000. Lastly, the well-known increase in fuel costs, coupled with
higher costs for repair and maintenance of the fleet of city vehicles, combines to push recurring
operating expenses higher by another$245,000.
Various contributions to capital expenses ($1.7 million) include: $636,000 for equipment
replacement subsidies, as the funds available in the respective replacement accounts have proven
insufficient at the time of replacement (replacement costs are rising much faster than the
assumed rate of inflation); $250,000 for a city-wide traffic baseline study, to help guide future
decisions and planning to minimize congestion and improve traffic safety; $212,000 for parking
lot overlays; and $234,000 for the general fund portion of the new financial software system.
The 2012 ending fund balance is estimated to be nearly $6 million, a very healthy 16% of
operating expenses next year. Despite all of the accounting changes and the unavoidable
increase in certain operating expenses, "recurring" expenses in 2012 will be within "recurring'
revenue; thus, the city's general fund budget is not only balanced, but reflects restoration of the
guiding philosophy"live within your means."
vi
GENERAL FUND RESOURCES
2011 BUDGET
$30,198,400 (Excludes Fund Balance)
3.22% 2.10 0h 0.33%
■SALES TAX-2724%
9.96%
27.24% M PROPERTY TAX-19.87%
0 UTILfTY TAX-25.42%
5.40%
:n OTHER TAXES-2.98%
3.491/o ■LICENSES&PERMITS-3.49%
2.98% �
",INTERGOV.REVENUE-5.40%
■CHARGES FOR SERVICES-9.960%
a FINES&FORFEITURES -3.22%
■MISC.REVENUE -2.10%
19.8791+
MOTHER FINAN.SOURCES-0.33%
25.42% \
GENERAL FUND RESOURCES
2012 BUDGET
$32,266,625(Excludes Fund Balance)
■ 2.08%
0.43%
B 3.03%
SALES TAX-25.49 1!0
■PROPERTY TAX-19.21%
■ 14.04% 25.49°b
❑B&O TAX-24.33%
1EXCISE TAX-279%
5.21% •LICENSES&PERMITS-3.39%
BINTERGOV.REVENUE-5.21%
■3.3976
MCHARGES FOR SERVICES-14.04%
Z MFINES&FORFEITURES-3.03%
■19.21% ■MISC.REVENUE-2.08%
\ ■OTHER FINAN.SOURCES-0.43%
0 24.33%
Vll
GENERAL FUND EXPENDITURES
BY DEPARTMENT -2011 BUDGET
$30,345,754(Excludes Fund Balance)
0.39%
3.85% 4.20%
3.08%
10.40% ■CITY COUNCIL-0.39%
■MUNICIPAL COURT-4.20%
3.9 \ ❑CITY MANAGER-3.08%
3.63%
®POLICE-37.25%
37.25%
■FIRE-13.82%
` WADMIN&COMM SVCS.-19.45%
1
■COMM,DEVELOPMENT-3.63%
19.45% MENGINEERING-193%
■NON-DEPARTMENTAL -10.40%
9 LIBRARY-3.85%
_ J
13.82%
GENERAL FUND EXPENDITURES
BY DEPARTMENT -2012 BUDGET
$36,073,955(Excludes Fund Balance)
0.33%
3.18% 3.67%
2.56%
/ s CITY COUNCIL-0.330/6
,
23.17 ■MUNICIPAL COURT-3.67%
°!0 � \
0 CITY MANAGER-2.56%
i
i
®POLICE-31.53%
31.539/6 m FIRE-11.37%
/ I
MADMIN&COMM.SVCS.-16.69%
■COMM.DEVELOPMENT-3.33%
4.17%
! EIENGINEERING-4.17%
3.33%
■NON-DEPARTMENTAL-23.17%
■LIBRARY-3.18°/°
16.69%
11.37%
V111
GENERAL FUND EXPENDITURES
BY CATEGORY.:2011 BUDGET
$30,345,754 (Excludes Fund Balance)
2.47%
11.27%
r SALARIES&WAGES-47.91%
2,94% ■PERSONNEL BENEFITS-6.97%
0.59%
1` r SUPPLIES-2.27%
7.27% r OTH R 5 VCS&CHG5-18.30%
47.91%
■CAPITAL OUTLAY-7.27%
INTERGOVERNMENTAL-0.59%
DEBT SERVICE-2.94%
18.
INTERFUND SERV ICES-11.27%
INTERFUND TRANSFERS-2A 7%
2.27%
6.97%
GENERAL FUND EXPENDITURES
BY CATEGORY-2012 BUDGET
s.lo% $36,073,955 (Excludes Fund Balance)
10.85% ■SALARIES&WAGES-42.19%
■PERSONNEL BENEFITS-6.16%
/
42.19% ■SUPPLIES-1.63%
f'.
6.50% ■OTHR SVCS&CHGS-15.94%
1.16% -
■CAPITAL OUTLAY-7.46%
4 INTERGOVERNMENTAL-1.16%
7.46%
k DEBT SERVICE-6.50%
INTERFUND SERVICES-10.85%
INTERFUND TRANSFERS-8.10%
15.94%
1.63% 6.16%
ix
STREETS
Operating revenue to the street fund virtually doubles next year, to $2.5 million. Unfortunately,
the increase is nearly all composed of a federal grant ($280,000) and an increased general fund
subsidy ($750,000). The federal "Energy Conservation" grant will offset the cost of replacing
the balance of about 1,500 street lights with "induction" lamps, resulting in reduced future
operating expense. Another$240,000 is associated with engineering services and administrative
service charges. About $150,000 will absorb on-going increases like fuel and equipment
replacement adjustments. The fund will also account for $150,000 in CDBG funds to replace
handicap ramps and another $250,000 is allocated to fund an overall traffic planning study.
Thus, while the 2012 street fund reflects an extraordinary increase in expense, about half of the
increase is attributable to one-time expenditures.
The arterial street fund reflects no construction in 2012, as this fund will sponsor an analysis of
the potential "off-ramp" from I-182 at Road 52; the potential project is aimed at reducing
congestion on Road 68 but cannot be pursued without such a study to address federal highway
standards. In addition, design work will be completed for the Oregon Avenue corridor project,
expected for construction in 2013.
The street overlay fund anticipates doubling its annual expenditures, as the 2011 work was
postponed to 2012, to allow analysis and implementation of the pavement management system.
AMBULANCE FUND
While ambulance service revenue is expected to rise about $280,000 (16%) next year, total
expenses will climb $700,000 (31%). Fortunately, one-third of the increase is for "one-time"
expenses such as replacement of an ambulance and the fund's share of the financial system
replacement. The majority of increased expenditures is consumed by increased personnel cost
($130,000), administrative service charges ($115,000), and equipment replacement charges. The
increased subsidy payment from the general fund (from $420,000 to $890,000) reflects the need
to adjust the rates charged for the ambulance service, as the general fund simply cannot sustain
this level of subsidy(if any).
x
GOLF COURSE
The 2012 budget includes a new golf course fund. Absent from the budget for more than 20
years, it is being used next year to account for city operation (using an operations contractor) of
the Sun Willows course following termination of the prior lease agreement.
INDUSTRIAL DEVELOPMENT INFRASTRUCTURE
The sole source of revenue to this fund is the annual payment from the City of Kennewick
associated with the Regional Convention Center. The 2012 budget provides $60,000 expenditure
for the anticipated contract in support of the Downtown Pasco Development Association. The
substantial ending balance permits Council the opportunity to use the fund as originally intended
— installation of public infrastructure that will encourage or complement private industrial
investment in the community to achieve a council priority: expand the tax base.
CAPITAL IMPROVEMENT FUND
Revenue ($800,000) and expenses ($1.3 million) are both expected to remain comparable to the
2011 budget. About half of the total expenditure will be consumed by completion of the right-
of-way acquisition for the Lewis Street Overpass. The balance will go toward construction of
the south segment of the 4`h Avenue Corridor improvements and Pasco's one-third share of the
site acquisition costs for a new Tri-Cities Animal Shelter.
STADIUM I CONVENTION CENTER FUND
The 2012 budget contemplates receipt of a loan ("other financing sources") from the general
fund to pay off the last four years of the original construction bond for the baseball stadium as
well as the cost of overlying the stadium parking lot. By doing so, the fund can better match its
expenditure level to its revenue stream (avoids need for general fund subsidy) and provides the
general fund a much better return on its available cash.
xi
UJ ILITIEs
Though total revenue to the utility fund increases nearly $2.5 million, it is entirely attributable to
an expected irrigation project grant from Ecology next year. Total expenditures, however,
ballooned to more than $26 million, an increase of$3.4 million. After adjusting for debt service
and capital outlay, the net increase in operating expense is just under $2 million or 8.6% over
total 2011 expenses.
More than one-third ($763,000) of the increase is attributable to another accounting change:
some expenditures previously categorized as "capital projects" are now accounted for as
"maintenance" and are therefore accounted as an operating expense (an example is the annual
"miscellaneous water line repairs," etc.) Administrative service charges increase by $266,000
and engineering charges go up by $199,000 (but the latter amount is offset by removing the two
engineering positions from the utility fund budget entirely). The other major change is
equipment replacement and operations; it climbs by $382,000 to more accurately reflect growing
cost of new equipment as well as the fuel and equipment replacement expenses.
The difference between beginning balance and ending balance next year reflects an expenditure
budget $4.2 million more than revenue. As noted above, less than half of that difference is in
recurring expense (to the extent that "maintenance" projects stay at their elevated level). The
other half is attributable to the expenditure of the balance of the 2010 water/sewer revenue
bonds, designated for optimizing the sewer plant and installing the Kahlotus Highway sewer lift
station. Thus, of the total increase, only about one-quarter (or about $1 million) exceeds
recurring revenue, suggesting the need for a rate adjustment next year.
xii
CAPITAL PROJECTS
The capital projects budget separates project expenditures from the operating budget, providing a
clearer picture of capital projects from year to year as well as implementing the capital
improvement plan fixed by Council action each summer. 52 such projects are budgeted for
2012; 30 of them are considered "continuing" projects (started before 2012), while 22 "new"
ones are included in the 2012 capital projects budget. Some of those projects are worthy of
particular note.
Streets: only two new street projects are included in the 2012 capital budget and both
provide only for design work: Powerline Road, a new arterial street connecting Roads 68
and 100, will help diffuse some of the traffic on Road 68 when built in 2013; widening of
Road 68 south of I-182 (to Argent Road) to reduce congestion and increase safety in that
segment of the Road 68 corridor. Continuing projects next year include construction of
the 0 Avenue corridor enhancements, a new traffic signal on Argent Road at the
entrance to CBC and design work necessary for widening of Oregon Avenue to
accommodate turn lanes for accessibility and safety improvements on that corridor.
Utilities: water improvements will be a focus in 2012, as a third water intake structure
will be designed and permitted ($550,000) over the next 18 months and a new irrigation
supply line ($2.4 million) will be installed to insure an adequate supply of irrigation
water for the plateau. Both projects are expected to be funded largely by a grant from the
state Department of Ecology. One major sewer project in 2012 will install the lift station
and associated collection lines ($1.1 million) to serve the industrial area east of SRI and
south of Kahlotus Highway, to further the city's objective of expanding the industrial tax
base.
Other: replacement of the animal shelter (used by all three cities) will take its first
concrete step in 2012, as Pasco's share ($203,000) of the estimated site acquisition cost is
budgeted. The parking lots at the GESA (baseball) stadium and Chiawana Park will be
overlayed ($212,000), to restore their appearance and prolong their life. A less visible
project will replace the 10-year old financial software system ($481,000) used to account
for all city financial data,billings and HR systems.
xiii
SUMMARY
Overall, the 2012 budget is sound and maintains all established community services. More
importantly, the city's general fund is not only balanced, but it no longer relies on use of its
reserve to "make ends meet" (as it did the past two years). Yet, the growing subsidy required by
the ambulance fund and the likely reduction in state share revenues combined to require action in
2012 to avoid a general fund deficit in 2013.
Resp ct ully submitted,
Ga el
C' y Manage
xiv
CITY OF PASCO
PRINCIPAL OFFICIALS
ELECTED OFFICIALS
MAYOR: MATT WATKINS—At Large
MAYOR PRO-TEM: REBECCA FRANCIK—District 5
COUNCILMEMBERS
AL YENNEY— District 1
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
xv
ORDINANCE NO.
AN ORDINANCE ADOPTING THE CITY OF PASCO OPERATING BUDGET FOR THE YEAR 2012.
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 2012; 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 2012 is hereby adopted.
FUND EXPENDITURE REVENUE
GENERAL FUND $ 42,314,656 $ 42,314,656
CITY STREET FUND 2,570,793 2,570,793
ARTERIAL STREET FUND 839,484 839,484
1-182 CORRIDOR TRAFFIC IMPACT FUND 1,078,845 1,078,845
STREET OVERLAY FUND 3,760,455 3,760,455
COMMUNITY DEVELOPMENT BLOCK GRANT FUND 2,081,308 2,081,308
M.L.KING JR, COMMUNITY CENTER FUND 171,133 171,133
AMBULANCE SERVICES FUND 2,988,495 2,988,495
CONTINGENCY FUND 173,799 173,799
CITY VIEW CEMETERY FUND 250,003 250,003
BOULEVARD PERPETUAL MAINTENANCE FUND 1,764,791 1,764,791
ATHLETIC PROGRAM FUND 324,004 324,004
GOLF COURSE 1,585,188 1,585,188
SENIOR CENTER OPERATING FUND 314,109 314,109
MULTI-MODAL FACILITY FUND 110,720 110,720
BI-CENTENIAL FUND 6,260 6,260
RIVERSHORE TRAIL& MARINA MAINTENANCE FUND 19,935 19,935
SPECIAL LODGING ASSESSMENT FUND 195,790 195,790
LITTE R ABATEME NT FU N D 21,595 21,595
REVOLVING ABATEMENT FUND 295,558 295,558
TRAC DEVELOPMENT&OPERATING FUND 370,850 370,850
PARK DEVELOPMENT FUND 1,600,522 1,600,522
CAPITAL IMPROVEMENTS FUND 2,655,371 2,655,371
INDUSTRIAL DEVELOPMENT& INFRASTRUCTURE FUND 1,201,897 1,201,897
STADIUM/CONVENTION CENTER FUND 879,126 879,126
LANDFILL REMEDIATION FUND 401,298 401,298
LID 144 SANDIFUR PKWY 60,009 60,009
LID 145 A STREET IMPROVEMENTS 396,186 396,186
LID 146 KURTZMAN PRK IMPROVE 70,060 70,060
1999 GENERAL OBLIGATION BOND FIRE/LIBRARY FUND 247,174 247,174
2002 GENERAL OBLIGATION REFUNDING BOND FUND 615,822 615,822
LOCAL IMPROVEMENT DISTRICT GUARANTY FUND 936,283 936,283
GENERAL CAPITAL PROJECTS 5,962,939 5,962,939
WATER/SEWER UTILITY FUND 30,479,222 30,479,222
EQUIPMENT RENTAL OPERATIONS FUND-GOVERNMENT TYPE 1,153,699 11153,699
EQUIPMENT RENTAL OPERATIONS FUND-PROPRIETARY TYPE 581,637 581,637
EQUIPMENT RENTAL REPLACEMENT FUND-GOVERNMENT TYPE 4,612,971 4,612,971
EQUIPMENT RENTAL REPLACEMENT FUND-PROPRIETARY TYPE 1,810,856 1,810,856
MEDICAL/DENTAL INSURANCE FUND 5,206,165 5,206,165
CENTRAL STORES FUND 20,695 20,695
CITY VIEW CEMETERY ENDOWMENT 412,234 412,234
OLD FIRE MEDICAL(OPEB) 1,947,034 1,947,034
OLD FIREMEN'S PENSION TRUST FUND 1,412,226 1,412,226
GRAND TOTAL ALL FUNDS $ 123,901,197 $ 123,901,197
Section Two. This Ordinance shall be in full force and effect on January 1,2012.
PASSED by the City Council of the City of Pasco this 19th day of December,2011,
ATTEST:
Matt Watkins, Mayor
Debbie Clark,City Clerk
Approved as to Form: Leland B. Kerr,City Attorney
Attachment A
1
CITY OF PASCO
2012 SUMMARIZED REVENUES
ALL OPERATING FUNDS
INTER- CHARGES
LICENSES GOVERN. FOR
TAXES &PERMITS REVENUE SERVICES
GENERALFUND
GENERAL $ 23,251,660 $ 1,093,700 $ 1,679,700 $ 4,531,330
SPECIAL REVENUE FUNDS
CITY STREET 205,000 290,000 1,072,490 0
ARTERIAL STREET 0 0 400,000 0
1-182 CORRIDOR TRAFFIC IMPACT 0 0 0 0
STREET OVERLAY 791,000 0 0 0
COMMUN. DEVELOPMENT BLOCK GRANT 0 0 1,136,500 0
M.L. KING JR. COMMUNITY CENTER 0 0 0 2,500
AMBULANCE SERVICES 0 0 1,200 2,035,795
CONTINGENCY 0 0 0 0
CITY VIEW CEMETERY 0 0 0 189,000
BOULEVARD PERPETUAL MAINTENANCE 0 0 0 0
ATHLETIC PROGRAMS 0 0 0 162,600
GOLF COURSE 0 0 0 1,522,250
SENIOR CENTER OPERATING 0 0 28,495 0
MULTI-MODAL FACILITY 0 0 0 0
BI-CENTENIAL 0 0 0 0
RIVERSHORE TRAIL&MARINA MAINT. 0 0 0 0
SPECIAL LODGING ASSESSMENT 190,000 0 0 0
LITTER ABATEMENT 0 0 0 5,000
REVOLVING ABATEMENT 0 0 0 4,000
TRAC DEVELOPMENT&OPERERATION 220,000 0 0 0
PARK DEVELOPMENT 0 0 0 144,200
CAPITAL IMPROVEMENTS 800,000 0 0 0
INDUSTRIAL DEVEL& INFRASTRUCTURE 0 0 161,000 0
STADIUM/CONVENTION CENTER 210,000 0 0 0
LANDFILL REMEDIATION 0 0 0 0
OF
BT SERVICE FUNDt�
LID 144 SANDIFUR PKVVY 0 0 0 0
LID 145 A STREET IMPROVEMENTS 0 0 0 0
LID 146 KURTZMAN PRK IMPROVE 0 0 0 0
1999 G.O. BOND FIRE/LIBRARY 144,000 0 0 0
2002 G.O.REFUNDING BOND 378,000 0 0 0
LOCAL IMPROVMT DISTRICT GUARANTY 0 0 0 0
CONSTRUCTION FUNDS
GENERAL CAPITAL PROJECTS 0 0 2,067,902 0
ENTERPRISE FUND
WATER/SEWER UTILITY 0 0 2,600,000 18,255,904
INTERNAL SERVICE FUNDS
EQUIPMENT RENTAL OPER.-GOV 0 0 0 1,004,942
EQUIPMENT RENTAL OPER.-PROP 0 0 0 421,594
EQUIP RENTAL REPLACEMENT-GOV 0 0 0 0
EQUIP RENTAL REPLACEMENT-PROP 0 0 0 0
MEDICAL/DENTAL INSURANCE 0 0 0 0
CENTRAL STORES 0 0 0 9,850
PER FU'"n
CITY VIEW CEMETERY ENDOWMENT 0 0 0 14,478
TRUST&AGENCY FUNDS
OLD FIRE MEDICAL(OPEB) 0 0 0 0
OLD FIREMEN'S PENSION 0 0 45,000 0
TOTAL ESTIMATED REVENUES $ 26,189,660 $ 1,383,700 $ 9,192,287 $ 28,303,443
City of Pasco 2 2012 Budget
FINES OTHER BEGINNING TOTAL
AND MISC. FINANCING INTERFUND FUND AVAILABLE
FORFEIT. REVENUE SOURCES TRANSFERS BALANCE RESOURCES
$ 977,200 $ 672,245 $ 0 $ 138,000 $ 9,970,821 $ 42,314,656
0 0 0 950,000 53,303 2,570,793
0 100 0 100,000 339,384 839,484
0 300,500 0 0 778,345 1,078,845
0 1,000 0 0 2,968,455 3,760,455
0 628,200 0 0 316,608 2,081,308
0 26,000 0 133,000 9,633 171,133
0 1,100 0 890,000 60,400 2,988,495
0 1,000 0 0 172,799 173,799
0 2,700 0 30,300 28,003 250,003
0 101,000 0 0 1,663,791 1,764,791
0 1,800 0 18,500 141,104 324,004
0 42,160 0 0 20,778 1,585,188
0 48,500 0 174,500 62,614 314,109
0 64,200 0 0 46,520 110,720
0 0 0 0 6,260 6,260
0 14,050 0 0 5,885 19,935
0 0 0 0 5,790 195,790
0 7,500 0 0 9,095 21,595
40,000 1,600 0 0 249,958 295,558
0 0 0 93,000 57,850 370,850
0 1,000 0 0 1,455,322 1,600,522
0 1,100 0 0 1,854,271 2,655,371
0 700 0 0 1,040,197 1,201,897
0 13,500 629,000 0 26,626 879,126
0 250 0 0 401,048 401,298
0 60,000 0 0 9 60,009
0 207,050 0 0 189,136 396,186
0 35,030 0 0 35,030 70,060
0 80 0 0 103,094 247,174
0 200 0 0 237,622 615,822
0 600 0 0 935,683 936,283
0 0 0 2,622,887 1,272,150 5,962,939
0 1,172,775 0 0 8,450,543 30,479,222
0 200 0 0 148,557 1,153,699
0 9,226 0 0 150,817 581,637
0 993,512 0 196,000 3,423,459 4,612,971
0 486,370 0 0 1,324,486 1,810,856
0 3,823,600 0 0 1,382,565 5,206,165
0 0 0 0 10,845 20,695
0 100 0 0 397,656 412,234
0 33,300 0 0 1,913,734 1,947,034
0 11,084 0 0 1,356,142 1,412,226
$ 1,017,200 $ 8,763,332 $ 629,000 $ 5,346,187 $ 43,076,388 $ 123,901,197
City of Pasco 3 2012 Budget
CITY OF PASCO
2012 SUMMARIZED EXPENDITURES
ALL OPERATING FUNDS
OTHER
SALARIES PERSONNEL SERVICES
&WAGES BENEFITS SUPPLIES &CHARGES
GENERAL FUND:
CITY COUNCIL $ 85,200 $ 9,490 $ 1,000 $ 22,400
MUNICIPAL COURT 733,074 115,820 35,800 281,370
CITY MANAGER 631,636 97,124 23,000 90,190
POLICE DEPARTMENT 5,852,034 895,558 114,300 2,055,530
FIRE 2,867,320 243,442 79,210 166,275
ADMINISTRATIVE&COMM.SERVICES 2,749,773 466,781 181,955 1,880,470
COMMUNITY DEVELOPMENT 809,330 133,920 16,090 65,845
ENGINEERING 9,041,455 159,448 21,000 62,970
NON-DEPARTMENTAL 450,000 102,500 115,500 1,158,980
LIBRARY 0 0 1,200 45,200
TOTAL GENERAL FUND 15,219,822 2,223,883 589,055 5,829,230
SPECIAL REVENUE FUNDS:
CITY STREET 379,856 83,799 117,480 1,327,870
ARTERIAL STREET 0 0 0 0
I-182 CORRIDOR TRAFFIC IMPACT 0 0 0 0
STREET OVERLAY 0 0 0 0
COMMUN.DEVELOPMENT BLOCK GRANT 95,400 29,700 1,700 596,700
M.L.KING JR. COMMUNITY CENTER 57,980 19,733 16,700 53,350
AMBULANCE SERVICES 1,634,290 147,260 80,850 275,855
CONTINGENCY 0 0 0 0
CITY VIEW CEMETERY 84,640 11,590 49,000 29,640
BOULEVARD PERPETUAL MAINTENANCE 0 0 0 0
ATHLETIC PROGRAMS 33,912 7,015 22,650 106,375
GOLF COURSE 0 0 5,000 1,112,257
SENIOR CENTER OPERATING 129,855 36,704 7,000 100,300
MULTI-MODAL FACILITY 1,500 525 2,400 40,640
BI-CENTENLAL 0 0 0 0
RIVERSHORE TRAIL&MARINA MAINT 5,000 1,160 1,750 8,300
SPECIAL LODGING ASSESSMENT 0 0 0 195,000
LITTER ABATEMENT 0 0 0 15,400
REVOLVING ABATEMENT 0 0 0 21,800
TRAC DEVELOPMENT&OPERATING 0 0 0 0
PARK DEVELOPMENT 0 0 0 0
CAPITAL IMPROVEMENTS 0 0 0 0
INDUSTRIAL REVEL&INFRASTRUCTURE 0 0 0 60,000
STADIUM/CONVENTION CENTER 0 0 200 134,700
LANDFILL REMEDIATION 0 0 0 0
DEBT SERVICE FUNDS:
LID 144 SANDIFUR PKWY 0 0 0 0
LID 145 A STREET IMPROVEMENTS 0 0 0 0
LID 146 KURTZMAN PRK IMPROVE 0 0 0 0
1999 G,O, BOND FIRE/LIBRARY 0 0 0 0
2002 G,O. REFUNDING BONDS 0 0 0 0
LOCAL IMPROVMT DISTRICT GUARANTY 0 0 0 0
CONSTRUCTION_F>I D$-
GENERAL CAPITAL PROJECTS 0 0 0 0
NTERPRISE FUNDS°
WATER I SEWER UTILITY 2,689,474 459,040 1,560,200 3,435,056
1N7ERNAL SERVICE FUNDS:
EQUIPMENT RENTAL OPER.-GOV 187,238 27,020 661,150 67,100
EQUIPMENT RENTAL OPER,-PROP 0 0 368,600 37,500
EQUIP RENTAL REPLACEMENT-GOV 0 0 0 0
EQUIP RENTAL REPLACEMENT-PROP 0 0 0 0
MEDICAL/DENTAL INSURANCE 0 3,700,000 0 385,000
CENTRAL STORES 0 0 2,500 0
PERMANENT FUNDS,
CITY VIEW CEMETERY ENDOWMENT 0 0 0 0
TRUST 8 AGENCY FUNDS:
OLD FIRE MEDICAL(OPEB) 0 0 0 0
OLD FIREMEN'S PENSION 0 110.000 0 0
TOTAL ALL FUNDS $ 20,518,967 $" 6,857,429 $ 3,486,435 $ 13,832,073
City of Pasco 4 2012 Budget
INTERGOVT INTERFUND ENDING
SERVICES CAPITAL DEBT PMT FOR INTERFUND FUND
&TAXES OUTLAY SERVICE SERVICES TRANSFERS BALANCE TOTAL
$ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 118,090
0 0 0 159,565 0 0 1,325,429
0 0 0 81,550 0 0 923,500
1,001,300 0 0 1,454,660 0 0 11,373,382
17,100 11,700 0 717,188 0 0 4,102,235
5,000 85,000 0 728,685 0 0 6,097,664
4,000 0 0 170,527 0 0 1,199,712
0 0 0 218,554 0 0 1,503,427
104,000 320,000 2,345,218 379,820 2,784,330 6,762,489 14,522,837
1,100,000 0 0 1,980 0 0 1,148,380
2,231,400 416,700 2,345,218 3,912,529 2,784,330 6,762,489 42,314,656
0 35,000 0 507,151 0 119,637 2,570,793
0 20,000 0 0 382,100 437,384 839,484
0 0 0 0 142,100 936,745 1,078,845
0 1,966,900 0 136,900 0 1,656,655 3,760,455
500 674,700 0 1,000 268,000 413,608 2,081,308
0 0 0 12,050 0 11,320 171,133
62,400 0 0 714,144 64,680 9,016 2,988,495
0 0 0 0 0 173,799 173,799
980 ol 0 48,415 0 25,73B 250,003
0 0 629,000 0 70,000 1,065,791 1,764,791
400 0 0 4,500 0 148,952 324,004
27,401 0 0 383,100 0 57,430 1;585,188
0 0 0 28,550 0 11,700 314,109
60 0 0 3,575 0 62,020 110,720
0 0 0 0 0 6,260 6,260
0 0 0 900 0 2,825 19,935
0 0 0 0 0 790 195,790
0 0 0 400 0 5,795 21,595
0 0 0 3,400 0 270,358 295,558
240,000 0 104,781 0 0 26,069 370,850
0 0 0 0 0 1,600,522 1,600,522
0 0 0 1,316,112 1,339,259 2,655,371
0 0 0 0 0 1,141,897 1,201,897
1,000 0 475,788 9,550 139,000 118,888 879,126
0 0 0 0 0 401,298 401,298
0 0 58,803 0 0 1,206 60,009
0 0 345,000 0 0 51,186 396,186
0 0 11,071 0 0 58,989 70,060
0 0 144,150 0 0 103,024 247,174
0 0 378,950 0 0 236,872 615,822
0 0 0 0 0 936,283 936,283
0 5,819,055 0 0 0 143,884 5,962,939
2,283,523 7,788,930 5,076,380 2,741,941 179,565 4,265,113 30,479,222
0 0 0 96,668 0 114,523 1,153,699
0 0 0 12,900 0 162,637 581,637
0 628,989 0 0 0 3,963,982 4,612,971
0 278,460 0 0 0 1,532,396 1,810,856
0 0 0 88,100 0 1,033,065 5,206,165
0 0 0 0 0 18,195 20,695
0 0 0 0 300 411,934 412,234
0 0 0 105,756 0 1,841,278 1,947,034
0 0 0 97,800 0 1,204,426 1,412,226
$ 4,847,664 $ 17,628,734 $ 9,569,141 $ 8,909,329 $ 5,346,187 $ 32,905,238 $123,901,197
City of Pasco 5 2012 Budget
CITY OF PASCO
REVENUE SUMMARY
GENERALFUND
SOURCE OF REVENUE 2008 2009 2010 2011 2012
ACTUAL ACTUAL ACTUAL BUDGET BUDGET
TAXES:
GENERAL PROPERTY $ 5,511,426 $ 5,743,422 $ 5,552,162 $ 6,000,000 $ 6,200,000
RETAIL SALES TAX 8,843,067 8,000,262 7,587,544 8,225,000 8,225,000
B&OTAXES
Admissions Tax 115,398 136,287 148,682 115,000 135,000
Natural Gas 705,181 960,590 851,501 760,000 884,660
Solid Waste 424,951 433,609 454,309 430,000 455,000
Cable TV 313,877 325,323 338,005 320,000 342,000
Telephone 2,222,836 1,890,063 1,831,192 1,700,000 1,750,000
Electricity 2,834,766 2,984,285 2,961,220 3,000,000 3,000,000
Water 525,222 569,931 625,560 600,000 650,000
Sewer 639,204 723,454 724,499 750,000 710,000
EXCISE TAXES
Leasehold 173,874 236,795 167,830 200,000 200,000
Gambling 659,947 608,650 518,293 700;000 700,000
$ 22,969,749 $ 22,612,671 $ 21,760,797 $22,800,000 $23,251,660
LICENSES AND PERMITS:
BUSINESS LICENSES 298,036 305,769 317,701 304,450 334,900
RENTAL LICENSES 47,343 52,109 56,599 56,900 56,800
BUILDING PERMITS 939,706 1,148,607 1,201,915 600,000 600,000
ANIMAL LICENSES 73,720 72,500 89,871 84,300 97,000
OTHER 6,191 7,932 8,388 7,000 5,000
1,364,996 1,586,917 1,674,474 1,052,650 1,093,700
INTERGOVERNMENTAL:
GRANTS 803,183 261,615 312,027 176,000 194,000
STATE SHARED REVENUES
PUD Privilege Tax 166,231 196,387 158,181 170,000 213,000
Nuclear Generating Tax 282,844 283,495 298,446 290,000 295,000
Criminal Justice 51,200 55,509 58,785 57,000 55,500
DUI-Cities 9,116 17,329 10,121 11,000 9,000
Liquor Excise Tax 246,008 260,149 271,892 270,000 275,000
Liquor Board Profits 339,355 359,867 436,198 435,000 414,000
City-County Assistance 69,606 74,975 77,433 45,000 33,000
SS%T Mitigation 74,297 124,874 167,672 100,000 90,000
INTERLOCAL REVENUES 11,611 146,350 55,759 51,000 54,000
INTERGOVERNMENTAL SERVICE 27,699 68,059 40,785 27,200 47,200
2,081,150 1,848,609 1,887,299 1,632,200 1,679,700
City of Pasco 6 2013 Budget
CITY OF PASCO
REVENUE SUMMARY
GENERALFUND
SOURCE OF REVENUE 2008 2009 2010 2011 2012
ACTUAL ACTUAL ACTUAL BUDGET BUDGET
CHARGES FOR SERVICE:
GENERAL GOVERNMENT 48,679 39,372 36,015 45,450 21,000
SECURITY OF PERSONS & PROM 1,131,052 1,099,181 1,155,318 1,058,700 1,156,980
PHYSICAL ENVIRONMENT 27,605 27,526 29,082 27,600 26,200
ECONOMIC ENVIRONMENT 192,812 262,369 184,417 188,500 162,000
CULTURE AND RECREATION 131,331 140,590 160,132 174,500 148,500
INTERFUND/INTER DEPARTMENT 1,195,190 1,273,600 1,368,005 1,513,000 3,016,650
2,726,669 2,842,638 2,932,969 3,007,750 4,531,330
FINES & FORFEITURES
COURT FINES 938,916 968,828 846,788 928,200 926,600
COURT COST RECOUPED 10,324 11,427 3,742 4,300 1,500
PROBATION FEES 28,894 30,348 39,324 35,000 46,000
CONFISCATED MONEY 2,335 1,481 8,529 4,100 4,100
980,469 1,012,084 898,383 971,600 977,200
MISCELLANEOUS REVENUE:
INTEREST EARNINGS 370,525 249,769 276,266 140,000 216,000
RENTS 420,333 490,936 368,815 438,800 374,145
CONTRIBUTIONS 20,057 7,213 26,856 6,000 6,000
OTHER MISCELLANEOUS 89,668 83,789 100,078 49,400 76,100
900,583 831,707 771,015 634,200 672,245
TOTAL GENERAL FUND
REVENUE 31,023,616 30,734,626 29,924,937 30,098,400 32,205,835
OTHER FINANCING SOURCES:
OPERATING TRANSFERS 82,561 119,676 459,791 100,000 138,000
PROCEEDS OF L.T. DEBT 0 194,051 0 0 0
SALE OF ASSETS 7,077 0 0 0 0
INSURANCE RECOVERIES 0 18,260 60 0 0
89,638. 331,987 459,851 100,000 138,000
TOTAL GENERAL FUND REVENUE &
OTHER FINANCING SOURCES 31,113,254 31,066,613 30,384,788 30,198,400 32,343,835
BEGINNING FUND BALANCE 9,087,738 10,270,123 7,916,888 6,017,618 9,970,821
TOTAL GENERAL FUND RESOURCE! 40,200,992 41,336,736 38,301,676 36,21 ,018 42,314,656
City of Pasco 7 2013 Budget
CITY OF PASCO
EXPENDITURE SUMMARY
ALL OPERATING FUNDS
2008 2009 2010 2011 2012
ACTUAL ACTUAL ACTUAL BUDGET BUDGET
010 GENERAL FUND $ 40,200,992 $ 41,336,736 $ 38,301,677 $ 36,216,018 $ 42,314,656
110 CITY STREET 1,758,165 1,791,150 1,670,460 1,670,460 2,570,793
120 ARTERIAL STREET 3,081,886 1,956,786 2,350,100 2,350,100 839,484
125 1-182 CORRIDOR TRAFFIC IMPACT FUND 742,024 648,149 1,145,640 1,145,640 1,078,845
130 STREET OVERLAY 2,545,464 3,008,269 2,278,370 2,278,370 3,760,455
140 COMMUNITY DEVELOPMENT BLOCK GRANT 940,227 860,094 1,214,629 1,028,670 2,081,308
145 M.L.KING JR.COMMUNITY CENTER 146,420 154,156 142,704 146,950 171,133
150 AMBULANCE SERVICES 2,438,872 2,307,774 2,677,033 2,629,940 2,988,495
155 CONTINGENCY 137,967 142,592 146,055 172,240 173,799
160 CITY VIEW CEMETERY 372,777 323,977 268,797 243,800 250,003
161 BOULEVARD PERPETUAL MAINTENANCE 1,403,686 1,524,659 1,682,292 1,721,294 1,764,791
165 ATHLETIC PROGRAMS 153,752 159,122 283,519 298,265 324,004
166 GOLF COURSE 0 0 0 0 1,585,188
170 SENIOR CENTER OPERATING 283,358 305,316 348,959 312,570 314,109
180 MULTI-MODAL FACILITY 61,711 69,503 133,385 89,030 110,720
181 BI-CENTENIAL 5,967 6,134 6,260 6,430 6,260
185 RIVERSHORE TRAIL& MARINA MAINT 28,220 22,580 23,085 21,610 19,935
188 SPECIAL LODGING ASSESSMENT 208,573 218,627 217,813 265,110 195,790
189 LETTER ABATEMENT 23,409 22,773 24,417 27,330 21,595
190 REVOLVING ABATEMENT 294,948 457,877 405,533 390,620 295,558
191 TRAC DEVELOPMENT&OPERATIONS 399,864 545,171 402,326 336,650 370,850
192 PARK DEVELOPMENT 1,896,561 2,035,635 2,230,787 2,376,750 1,600,522
193 CAPITAL IMPROVEMENTS 4,542,538 4,200,354 5,320,085 4,521,310 2,655,371
194 INDUSTRIAL DEVELOPMENT&INFRASTRUCTURE 818,603 739,057 885,164 1,032,400 1,201,897
195 STADIUM/CONVENTION CENTER 400,445 456,995 246,729 264,060 879,126
199 LANDFILL REMEDIATION 382,765 392,759 400,798 401,760 401,298
244 LID 144 SANDIFUR PKWY 0 4,500 88,136 0 60,009
245 LID 145 A STREET IMPROVEMENTS 0 42,312 100,039 0 396,186
246 LID 146 KURTZMAN PRK IMPROVE 0 0 0 0 70,060
272 1999 G.O. BOND FIREfLIBRARY 270,757 263,180 252,664 258,820 247,174
273 2002 G.O. REFUNDING 623,132 630,547 617,076 958,611 615,822
27X LOCAL IMPROVEMENT DISTRICT GUARANTY 1,720,572 1,765,274 1,016,587 978,874 936,283
367 GENERAL CAPITAL PROJECTS 1,200,678 1,808,439 3,846,788 819,192 5,962,939
410 WATER/SEWER UTILITY 31,029,238 37,752,281 42,641,702 26,044,046 30,479,222
510 EQUIP RENTAL OPERATIONS-GOV 946,821 1,086,163 1,065,245 1,055,194 1,153,699
511 EQUIP RENTAL OPERATIONS-PROP 295,456 391,385 408,298 512,177 581,637
615 EQUIP RENTAL REPLACEMENT-GOV 3,108,607 3,020,895 3,378,356 3,748,220 4,612,971
516 EQUIP RENTAL REPLACEMENT-PROP 1,401,679 1,685,013 1,765,407 1,588,824 1,810,856
520 MEDICAL/DENTAL INSURANCE 3,632,256 4,517,153 5,170,971 5,071,042 5,206,165
530 CENTRAL STORES 44,178 35,959 27,048 34,530 20,695'
605 CITY VIEW CEMETERY ENDOWMENT 370,626 380,585 391,187 393,160 412,234
619 OLD FIRE MEDICAL(OPEB) 0 0 0 0 1,947,034
620 OLD FIREMEN'S PENSION 3,438,014 3,763,107 3,776,706 3,097,692 1,412,226
TOTAL ALL FUNDS $111,351,208 $120,833,038 $127,352,827 $104,507,759 $123,901,197
City of Pasco 8 2012 Budget
CITY OF PASCO
GENERAL FUND EXPENDITURE SUMMARY
BY DEPARTMENT
2008 2009 2010 2011 2012
DEPARTMENT ACTUAL ACTUAL ACTUAL BUDGET BUDGET
CITY COUNCIL $ 107,538 $ 113,272 $ 118,318 $ 118,040 $ 118,090
MUNICIPAL COURT 1,127,695 1,271,359 1,250,681 1,275,150 1,325,429
CITY MANAGER 756,897 846,086 892,197 934,010 923,500
POLICE DEPARTMENT 10,335,172 11,092,895 11,226,307 11302,366 11,373,382
FIRE DEPARTMENT 4,128,380 4,182,075 4,403,639 4,195,168 4,102,235
ADMINISTRATIVE&COMMUNITY SERVICES 5,112,208 5,359,875 5,480,838 5,901,523 6,097,664
COMMUNITY DEVELOPMENT 1,149,336 1,134,375 1,050,283 1,101,400 1,199,712
ENGINEERING 1,256,699 1,245,963 1,082,839 1,193280 1,503,427
NON-DEPARTMENTAL 6,295,037 6,936,981 4,102,829 3,155,935 7,760.348
LIBRARY 1,132,116 1,247,709 1,221.091 1,168,880 1,148,380
TOTAL OPERATIONS 31,401,078 33,430,590 30,829,022 30,345,754 35,552,167
UNRESERVED ENDING FUND BALANCE 8,799,914 7,906,146 7.472,654 5.870,264 6.762,489
TOTAL EXPENDITURES $ 40,200,992 $ 41,336.736 $ 38,301,676 $ 36,216,018 $ 42.314,656
GENERAL FUND EXPENDITURE SUMMARY
BY CATEGORY
2008 2009 2010 2011 2012
CATEGORY ACTUAL ACTUAL ACTUAL BUDGET BUDGET
SALARIES AND WAGES $ 13,087,263 $ 14,106,981 $ 14,604,221 $ 14,538,798 $ 15,219,822
PERSONNEL BENEFITS 1,906,550 2,080,028 2,133,733 2,115,195 2,223,883
SUPPLIES 448,306 682,743 529,535 688,918 589,055
OTHER SERVICES/CHARGES 6,143,279 5,836,037 6,014,916 5,552,725 5,829,230
INTERGOVT'L SERVICES&TAXES 2,520,613 3,370,438 2,213,408 2,206,350 2,231,400
CAPITAL OUTLAY 1,066,293 1,051,164 223,120 180,158 416,700
DEBT SERVICE 907,859 885,388 886,082 893,660 2.345,218
IN1-ERFUND PMT FOR SERVICES 3,230,953 3,447,015 3,408,207 3,419,950 3,912,529
I NTERFUND TRANSFERS 2,089,962 1,970,796 815,800 750,000 2,784,330
TOTAL OPERATIONS 31,401,078 33,430,590 30,829,022 30,345,754 35,552,167
UNRES ENDING FUND BALANCE 8,799,914 7,906,146 7,472,654 5.870,264 6,762.489
TOTAL EXPENDITURES 55 4D $ 41,336,736 $ 38 $ 36.216,018 $ 42,314,656
City of Pasco,Washington 9 2012 Budget
CITY OF PASCO
ORGANIZATIONAL CHART
UnZEN5
CITYCOUNCIL
mmmm— :I
CITYMANAGER DEPUTY C" COMMUNICATIONS
MANAGER
HUMAN
RESOURCES
COMMUNITY& ADMINISTRATIVE
MUNICIPAL ECONOMIC PUBLIC WORKS &COMMUNITY
COURTJUDGE FPO LICECHIEF FIRE CHIEF DEVELOPMENT DIRECTOR
SERVICES
DIRECTOR DIRECTOR
Municipal Investlgative Fire Urban Engineering Legal
Court Se MCes SUAPreeSlOn Developmen Division
Probation Field Fire Street Parks&
Services Operations Prevention Plannin6 Maintenarca Recreation
CommunYtV Support Ambuianca Inspection water,Sewer Facilities
Services Services Code Reuse Facility,
Supervision Enforcement Stormwater,
Se Mtes Irrigation UtMlty
CtyClcrk
Equipment
Rentai$ Information
Re AEat:emerY Systems
Finance
City of Pasco.Washington 10 2012 Budget
INDIVIDUAL
GENERAL
FUND
DEPARTMENTS
City of Pasco,Washington 11 2012 Budget
City Council
The City has a Council-Manaerform of government.The city Council consists of seven
members elected forfour-year,overlapping terms.The Mayor,elected bythe City
Council,has equal voting rights with other council members and posses no veto power.
The City council appointsthe City Managerto actas the chief executive officerof the City.
CITIZENSOFPASCO
CITYCOUNCIL
CITY COUNTY/REGIONAL
CY
LEOFF DISABILITY 80ARD FRANKLIN COUNTY EMERGEN
MANAGEMENT
CIVILSERVICE COMMISSION HOUSING AUTHORITY
PARKS&RECREATION ADVISORY SENIOR CITIZENSADVISORY
COUNCIL COMMITTEE
PLANNING COMMiSSiON B-F REWONALCOUNCIL
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 2012 Budget
CITY COUNCIL EXPENDITURES
2008 2009 2010 2011 2012
FUNCTION ACTUAL ACTUAL ACTUAL BUDGET BUDGET
SALARIES AND WAGES $ 77,673 $ 81,003 $ 82,682 $ 85,200 $ 85.200
PERSONNEL BENEFITS 9,284 9,726 81863 9,440 9,490
SUPPLIES 1,210 737 5,343 1,000 11000
OTHER SERVICES/CHARGES 19,371 21,806 21,430 22,400 22,400
INTERGOVTL 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 0 0 0 0 0
INTERFUND TRANSFERS 0 0 0 0 0
TOTAL EXPENDITURES $ 107.538 S 113.272 $ 118.318 $ 118,040 S 118.090
PERSONNEL SUMMARY
MONTHLY!
NUMBER OF EMPLOYEES HOURLY
RANGE
POSITION 2008 2009 2010 2011 2012 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 2012 Budget
Municipal Court
JUDGE
COURT
ADMINISTRATOR
COURT SERVICES LEAD COURT Z�SE7RIViCES
SPECIALIST CLERK ADMIN ASST 11
DEPUTY COURT CLERICS
ATION
RUST
DEPTASST I
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 2012 Budget
MUNICIPAL COURT EXPENDITURES
2008 2009 2010 2011 2012
FUNCTION ACTUAL ACTUAL ACTUAL BUDGET BUDGET
SALARIES AND WAGES $ 632,341 $ 711,901 $ 715,365 $ 750,730 $ 733,074
PERSONNEL BENEFITS 97,365 109,957 99,295 111,470 115,620
SUPPLIES 25,105 23,554 22,841 31400 35,800
OTHER SERVICES/CHARGES 243,495 291,196 268,748 245490 281,370
INTERGOVTL SERVICES&TAXES 0 0 0 0 0
CAPITAL OUTLAY 4,307 2,536 0 0 0
DEBT SERVICE 0 0 0 0 0
INTERFUND PMT FOR SERVICES 125,082 132,205 144,432 135,260 159,565
INTERFUND TRANSFERS 0 0 0 0 0
TOTAL EXPENDITURES $ 1,127,695 $ 1,271,359 $ 1250,681 $ 1,275.150 $ 1,325,429
PERSONNEL SUMMARY
MONTHLY/
NUMBER OF EMPLOYEES HOURLY
RANGE
POSITION 2008 2009 2010 2011 2012 MIN - MAX
JUDGE 0.75 015 0.75 0.75 0.75 8,091
COURT ADMINISTRATOR 1.00 1.00 1.00 1.00 1.00 61195
COURT PROBATION SERV SPEC. 1.00 1.00 1.00 1.00 1.00 21.28-28.02
COURT SERVICES SPEC. 2.00 2.00 2.00 2.00_ 2.00 20.05-26.40
ADMINSTRATIVE ASST.11 0.00 0.00 1.00 1.00 1.00 18.16-23.91
LEAD COURT CLERK 1.00 1.00 1.00 1.00 1.00 18.16-23.91
DEPUTY COURT CLERK 5.50 5.50 4.50 4.75 4.75 1$.13-21,23
PROBATION SERVICES CLERK 2.50 2.50 2.50 2.25 2.25 16.13-21.23
DEPARTMENT ASST.1 0.00 0.00 1.00 1.00 1.00 10.43-13.74
TOTAL 13.75 13.75 14.75 14.75 14.75
City of Pasco,Washington 15 2012 Budget
City Manager
CrTYMANAGER
EXECUTIVE DEPUTY CITY
ASSISTANT MANAGER
HUMAN
COMMUNICATIONS RESOURCES
SPECIALIST MANAGER
HUMAN
LPAYROLL
RESOURCES DEPT ASSTI SPECIALIST
ANALYST
COMMUNT'& AOMINISTRATTVE
MUNICIPAL ECONOMIC pU9LIC WORKS &COMMUNITY
COURTJUpGE POLICE CHIEF GIFIE CHIEF pEVEIOPMENT
pIREC700. SERVICES
pI RECInR D[R£CTOR
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 2012 Budget
CITY MANAGER EXPENDITURES
2008 2009 2010 2011 2012
FUNCTION ACTUAL ACTUAL ACTUAL BUDGET BUDGET
SALARIES AND WAGES $ 491,103 $ 573,380 $ 642,386 $ 625,580 $ 631,636
PERSONNEL BENEFITS 74,079 93,734 90,398 100,000 97,124
SUPPLIES 7,763 4,008 5,582 41,100 23,000
OTHER SERVICES/CHARGES 118,097 102,736 76,119 88,810 90,190
INTERGOVTL 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 65,855 72,228 77,712 78,520 81,550
INTERFUND TRANSFERS 0 0 0 0 0
TOTAL EXPENDITURES $ 756.897 $ 846.086 $ 892.197 $ 934,010 $ 923,500
PERSONNEL SUMMARY
MONTHLY/
NUMBER OF EMPLOYEES HOURLY
RANGE
POSITION 2008 2009 2010 2011 2012 MIN - MAX
CITY MANAGE R 1.00 1.00 1.00 1.00 1.00 12,270
DEPUTY CITY MANAGER 0.00 1100 1.00 1.00 1.00 91898
HUMAN RESOURCES MANAGER 1.00 1.00 1.00 1.00 1.00 7.506
COMMUNICATIONS SPEC. 1.00 1.00 1.00 1.00 1.00 27.53-3624
HR ANALYST/ASSISTANT 1.00 1.00 1.00 1.00 1.00 23.97-31.55
EXECUTIVE ADMIN ASSISTANT 1.00 1.00 1.00 1.00 1.00 20.86-27.47
PAYROLL SPECIALIST 1.00 1 1.00 1.00 1.00 1.00 20.05-26.40
ADMINISTRATIVE ASSISTANT 1 1.00 1.00 1.00 1.00 1100 15.50-20.41
TOTAL 7.00 8.00 8.00 8.00 8.00
City of Pasco,Washington 17 2012 Budget
Police
CITYMANAGER
POLICECHIEF
ADMIN ASST If
SUPPORT SERVICES FIELDOPERATIONS INVESTIGATIVE
CAPTAIN CAPTAIN SERVICES CAPTAIN
SARGEANT
LEAD POLICE SAR G EA NTS
SERVICES
SPECIALIST
COR POR A1.S bErECTIVES
POLICE
SERVICES
SPECIALIST EVIDENCE
POLICE
OFFICERS TECHNICIAN
CRIME
PREVENTION
SPECIALIST CRIME ADMIN ASST I
ANALYST
DOMESTIC
VIOLENCE
SERVICES
COORDINATOR
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.
The Support Services Division provides record-keeping services, handles training requirements,
and performs the purchasing and budgeting fuctions at the department level.
Mission Statement:
The Pasco Police Department is dedicated to enhancing the quality of life in our community. It works
in partnership with the community to provide a safe environment and reduce the fear of crime while
affording dignity and respect to every individual. This mission will be accomplished through a
philosophy and practice of Community Oriented Policing.
City of Pasco,Washington 18 2012 Budget
POLICE EXPENDITURES
2008 2009 2010 2011 2012
FUNCTION ACTUAL ACTUAL ACTUAL BUDGET BUDGET
SALARIES AND WAGES $ 5,231,941 $ 5,566,707 $ 6,024,628 $ 5,847,798 $ 5,852.034
PERSONNEL BENEFITS 828,024 884,064 960,590 931,300 895,558
SUPPLIES 111,651 125,692 64.823 130,000 114,300
OTHER SERVICES/CHARGES 2,324,775 2,357,659 1,962,738 2.089,650 2,055,530
INTERGOVTL SERVICES&TAXES 627,226 729,520 897,430 976,300 1,001,300
CAPITAL OUTLAY 0 99,454 35.973 49,960 0
DEBT SERVICE 0 0 0 0 0
INTERFUND PMT FOR SERVICES 1,211,555 1,329,799 1,280,125 1,277,360 1,454,560
INTERFUND TRANSFERS 0 0 0 0 0
TOTAL EXPENDITURES $ 10,335,172 $ 11.092,895 $ 11,226,307 $ 11,302.368 $ 11,373.382
PERSONNEL SUMMARY
MONTHLY/
NUMBER OF EMPLOYEES HOURLY
RANGE
POSITION 2008 2009 2410 2011 2012 MIN - MAX
POLICE CHIEF 1.00 1.00 1.00 1.00 1.00 1 9,174
CAPTAIN 3.00 3.00 3.00 3.00 3.00 7.863
SERGEANT 6.00 5.00 5.00 5.00 5100 37.55-43.88
CORPORAL 4.00 4.00 4.00 4.00 4.00 35.92-40.23
POLICE OFFICER' 46.00 50100 48.00 48.00 48.00 26.87-36.57
POLICE OFFICER-DETECTIVE 4.00 4.00 4.00 4,00 1 4.00 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 20.16-26.58
CRIME SPECIALIST-PREVENTION 1.00 1.00 1.00 0.00 0.00
CRIME SPECIALIST-DOMESTIC VIOL 1.00 1.00 1.00 1.00 1.00 20.16-26.58
CRIME SPECIALIST-EVIDENCE 1.00 1.00 1.00 1.00 1.00 20.16-26.58
ADMINISTRATIVE ASSISTANT II 1.00 1.00 1.00 1.00 1.00 18.16-23.91
LEAD POLICE SERVS.SPEC. 1.00 1.00 1.00 1.00 1.00 16.99-22.33
POLICE SVCS.SPEC. 4.00 4.00 4.00 4.00 4.00 16.03-21.07
ADMINISTRATIVE ASSISTANT I 1.00 1.00 1.00 1.00 1.00 15.50-20.41
LEGAL SECRETARY I-METRO 1.00 1.00 1.00 1.00 1.00 16.13-21.23
LEGAL SECRETARY 11-METRO 1.00 t.00 1.00 1.00 1.00 18.16-23.91
TOTAL 79.00 1 82.00 80.00 79.00 79.00
City of Pasco,Washington 19 2012 Budget
Fi re
CITYMANAGER
FIRECHIEF
TRAINING &
DEPT ASST II SAFETY
CAPTAIN
SHIFT EMERGENCY
CAPTAINS MEDICAL
SERVICE
LIEUTENANT
LIEUTENANTS
FIREFIGHTERS/ FIREFIGHTERS
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 2012 Budget
FIRE EXPENDITURES
2008 2009 2010 2011 2012
FUNCTION ACTUAL ACTUAL ACTUAL BUDGET BUDGET
SALARIES AND WAGES $ 3,024,094 $ 3,092,800 $ 3,091,904 $ 2,995,440 $ 2,867,320
PERSONNEL BENEFITS 242,752 260,000 266,662 271,060 243,442
SUPPLIES 31,570 24,786 62,832 75,988 79,210
OTHER SERVICES/CHARGES 193,784 198,616 192,813 190,500 166,275
1NTERGOVrL SERVICES&TAXES 32,709 13,766 15,996 17,650 17,100
CAPITAL OUTLAY 22 0 104,293 0 11,700
DEBT SERVICE 0 0 0 0 0
INTERFUND PMT FOR SERVICES 603,449 592,107 669,139 644,530 717,188
INTERFUND TRANSFERS 0 0 0 0 0
TOTAL EXPENDITURES $ 4,128,380 3 4,182,075 $ 4,403,639 $ 4,195,168 $ 4,102.235
PERSONNEL SUMMARY
MONTHLY/
NUMBER OF EMPLOYEES HOURLY
RANGE
POSITION 2008 2009 2010 2011 2012 MIN - MAX
FIRE CHIEF 1.00 1.00 1.00 0.50 0.50 8,696
ASST FIRE CHIEF 0.50 0.50 0.00 0.00 0.00
TRAINING CAPTAIN 0.00 0.00 1.00 1.00 1.00 32.06-33.66
CAPTAIN 3.00 3.00 3.00 3.00 3.00 32.06-33.66
LIEUTENANT 9.00 9.00 9.00 8.00 8.00 29.81 -31.60
FIREFIGHTER 21.00 21.00 21.00 20.00 1 20.00 21.47-27.81
DEPARTMENT ASSISTANT II 1 0.25 1 0.38 0.50 1 0.50 0.50 16.13-21.23
TOTAL 34.75 34.88 35.50 33.00 33.00
City of Pasco,Washington 21 2012 Budget
Administrative and Community Services
CITY MANAGER
ADMINIS DATIVE&COMMUNITY
SERVICES DIRECTOR
DEPUTY CITY LEGAL DIVISION
PARALEGAL/
CLERK CONTRACT ASST
FINANCIAL INFORMATION RECREATION FACILITIES&
SERVICES CITY CLERK SERVICES SERVICES GROUNDS
MANAGER MANAGER MANAGER MANAGER
LEGAL DIVISION NETWORK
PARALEGAL/ RECREATION CHIEF
CONTRACT ASST ADMINLSTRATOR SPECIALISTS GROUNDSMAN
ACCOUNTING CUSTOMER GROUNDSMEN I
LEADS SERVICE DEPT DATABASE DEPARTMENT FACILITY MAINT.
MANAGER ASSTI ADMINISTRATOR ASSISTANT II
STAFF
ACCOUNTANTS UTILITY BILLING GROUNDSMAN it
DEPT ASST It PCSPECIALIST TEMPORARY
EMPLOYEES
ACCOUNTING
CLERK TEMPORARY
INFORMATION EMPLOYEES
CUSTOMER SERVICES
ACCOUNTS SERVICE
TECHNICIAN
PAYABLE/REC
REPRESENT.
DEPT ASST It DEPT ASST II
PARK PATROL
The Administrative and Community Services Department provides the diverse intemal 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 extemal 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 recelpting of all City revenues,
monthly billing for the water/sewer utility and providing customer assistance in all areas.
The Information Services Division is responsible for the City's computer and telecommunications
systems. It develops, implements,and maintains all automated municipal information applications.
The Administrative Services Division is responsible for purchasing controls, records management,
risk management, legal services and the City Clerk function.
The Recreation Services Division is responsible for the operation and implimentation of recreational
activities in the community.
The Facilities Division is responsible for the maintenance of City facilities and grounds.
City of Pasco,Washington 22 2012 Budget
ADMINISTRATIVE 8:COMMUNITY SERVICES EXPENDITURES
2008 2009 2010 2011 2012
FUNCTION ACTUAL ACTUAL ACTUAL BUDGET BUDGET
SALARIES AND WAGES $ 2,419,355 $ 2,605,042 $ 2,579,785 $ 2,660,730 $ 2,749,773
PERSONNEL BENEFITS 416,779 441,455 445,053 429,395 466,781
SUPPLIES 172.257 183,930 128,426 353,030 181,955
OTHER SERVICESICHARGES 1,500.584 1,488,072 1,751,359 1,758,055 1,880,470
INTERGOVTL SERVICES&TAXES 977 4,524 4,276 5,000 5,000
CAPITAL OUTLAY 5,213 2,878 0 92,023 85,000
DEBT SERVICE 0 0 0 0 0
1NTERFUND PMT FOR SERVICES $97.043 633,974 571,939 603,290 728.685
INTERFUND TRANSFERS 0 0 0 0 0
TOTAL EXPENDITURES $ 5,112.208 $ 5.359.875 $ 5.480,838 $ 5.901,523 $ 6,097,664
PERSONNEL SUMMARY
MONTHLY/
NUMBER OF EMPLOYEES HOURLY
RANGE
POSITION 2008 2009 2010 2011 _ 2012 MIN - MAX
ADMIN&COMM SVCS DIR. 1.00 1.00 1.00 1 1.00 1.00 9,174
FINANCIAL SERVICES MANAGER 1.00 1.00 1.00 1.00 1.00 8,100
INFORMATION SVCS MGR 1.00 1.00 1.00 1.00 1.00 7.863
RECREATION SERVICES MGR 1.00 1.00 1.00 1.00 1.00 6,552
FACILITIES MGR 1.00 1.00 1.00 1.00 1.00 6.195
CUSTOMER SERVICE BILL MGR 1100 1 1.00 1.00 1.00 1.00 5,465
ACCOUNTING SUPERVISOR 1.00 1.00 1.00 1.00 1100 27.53-36.24
CHIEF GROUNDSMAN 1.00 1100 1.00 1.00 1.00 29.13-31.93
ADMIN.SPECJCITY CLERK 1.00 1.00 1.00 1,00 1.00 24.94-32.83
SENIOR ACCOUNTANT 1.00 1.00 1.00 1.00 1.00 24.94-32.83
NETWORK ADMINISTRATOR 1.00 1.00 1.00 1.00 1.00 24.94-32.83
GROUNDSMAN I 8.50 7.50 7.50 7.50 7.50 22.80-25.30
FACILITIES MAINTENANCE 1 1.00 1.00 1.00 1.00 1.00 22.80-25.30
STAFF ACCOUNTANT 2.00 2.00 2.00 2.00 2.00 21.28-28.02
LEAD RECREATION SPECIALIST 1.00 1.00 1.00 1.00 1.00 21.28-28.02
PC SPECIALIST 0.00 1.00 1.00 1.00 1 1.00 1 20.05-26.40
LEGAL SECRETARY/PARALEGAL 1.00 1.00 1 1.00 1.00 1.00 1 20.05-26.40
RECREATION SPECIALIST 1.00 1.00 1.00 1.00 1.00 20.05-26.40
GROUNDSMAN II 1.00 1.00 1.00 1.00 1.00 19.77
ACCOUNTING CLERK 0.75 0.75 0.75 0.75 0.75 18.16-23.91
DEPUTY CITY CLERK 1.00 1.00 1.00 0.00 1 0.00 18.16-23.91
ADMINISTRATIVE ASSISTANT II 1.00 1.00 1.00 1.00 1.00 _ 18.16-23.91
DATABASE SPECIALIST 2.00 1.00 1.00 1.00 1,00 20.05-26.40
INFORM SVC TECHNICIAN-GIS 0.75 0.75 0.75 0.75 0.75 18.16-23.91
DEPARTMENT ASSISTANT II 1 9.00 9.00 9.00 9.00 9.00 16.13-21.23
ADMINISTRATIVE ASSISTANT 1 0.50 0.00 0.00 0.00 0.00
PARK PATROL 0.25 1 0.25 0.25 0.25 0.25 10.50-12.501
DEPARTMENT ASSISTANT 1 0.375 1.375 1.375 1.000 1.000 15.50-20.41
TOTAL 42.125 41.625 41.625 40.250 40.250
City of Pasco,Washington 23 2012 Budget
Community Development
CITYMANAGER
COMMUNITY&
ECONOMIC
DEVELOPMENT
DIRECTOR
ADMIN ASST I1
BLOCK G RANT INSPECTION
COORDINATOR CITYPLANNER SERVICES
MANAGER
ASSOCIATE CODE BUILDING PLANS
CITY PLANNER ENFORCEMENT INSPECTORS EXAMINER I
OFFICERS
PERMIT
PLANNER I TECHNICIANS
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 2012 Budget
COMMUNITY DEVELOPMENT EXPENDITURES
2008 2009 2010 2011 2012
FUNCTION ACTUAL ACTUAL ACTUAL BUDGET BUDGET
SALARIES AND WAGES $ 484,963 $ 723,603 $ 712,087 $ 739,700 $ 809,330
PERSONNEL BENEFITS 83,745 125,424 109,520 124,650 133,920
SUPPLIES 16,194 17,734 11,342 15,800 16,090
OTHER SERVICES/CHARGES 450,263 105,616 67,519 63.250 65,845
INTERGOVrL SERVICES 8 TAXES 4,347 6.000 7.562 4,000 4,000
CAPITAL OUTLAY 156 87 0 0 0
DEBT SERVICE 0 0 0 0 0
INTERFUND PMT FOR SERVICES 109,668 155,911 142,253 154,000 170,527
INTERFUND TRANSFERS 0 0 0 0 0
TOTAL EXPENDITURES $ 1,149,336 $ 1,134,375 $ 1,050,283 $ 1,101,400 $ 1,199,712
PERSONNEL SUMMARY
MONTHLY/
NUMBER OF EMPLOYEES HOURLY
RANGE
POSITION 2008 - 2009 2010 2011 2012 MIN - MAX
COMMUNITY DEV.DIRECTOR 1.0 110 1.0 1.0 1.0 8,696
INSPECTION SERVICES MGR. 1.0 1.0 1.0 1.0 1.0 6,552
CITY PLANNER 1,0 1.0 1.0 1.0 1.0 28.64-37.71
ASSOCIATE PLANNER 1.0 1.0 1.0 1.0 1.0 23.97-31.55
PLANS EXAMINER 0.0 1.0 1.0 1.0 1.0 23.97-31.55
BUILDING INSPECTOR 1.0 2.0 1 2.0 2.0 2.0 22.14 29.15
PLANNER 1 1.0 1.0 1.0 1.0 1 1.0 20.05-26.40
CODE ENFORCEMENT OFF. 3.0 3.0 2.0 2.0 3.0 19.71 -25.95
ADMINISTRATIVE ASSISTANT iI 0.67 0.67 0.67 0.67 0.67 1816-23.91
PERMIT TECHNICIAN 2.00 2.00 2.00 2.00 2.00 16.92-22.27
DEPARTMENT ASSISTANT 1 0.50 0.50 0.00 1 0.00 0.00
TOTAL 12.17 14.17 12.67 12.67 13.67
City of Pasco,Washington 25 2012 Budget
Public Works- Engineering
CITYMANAGER
PUBLICWORKS
DIRECTOR
CITY ENGINEER
ADMIN ASST I
DEVELOPMENT SENIOR CONSTRUCTION SENIOR UTILITY
ENGINEERING TRANSPORTATION MANAGER ENGINEER
TECHNICIAN I ENGINEER
ASSOCIATE CONSTRUCTION ASSOCIATE
TRANSPORTATION INSPECTORS UTILITY
ENGINEERS ENGINEER 11
UTILITY
SENIOR ENGINEERING
ENGINEER TECH TECH 11
The Public Works Department acts as the community stewards for the planning, design,construction,
inspection, operation and maintenance of the City's infrastructure. This includes all roadways,
sidewalks, street signals, street lighting, storm drainage,water production facitilites,water and
sewerage conveyance systems and sewage treatment systems.
This takes the dedicated commitment of professional engineers and support staff acting under the
oversight and management of the Public Works Director.
The Engineering Division is responsible for the planning, designing, surveying, field inspection, and
contract administration for most construction projects within the City. The Division also performs
mapping and drafting services, assists in the formation and administration of local improvement
projects, and monitors traffic patterns and related problems.
The primary principle followed in the performance of this mission is to"Hold paramount the safety,
health and welfare of the public."
City of Pasco,Washington 26 2012 Budget
ENGINEERING EXPENDITURES
2008 2009 2010 2011 2012
FUNCTION ACTUAL ACTUAL ACTUAL BUDGET BUDGET
SALARIES AND WAGES $ 725,793 $ 752,545 $ 755,384 $ 783,620 $ 1.041,455
PERSONNEL BENEFITS 126.701 122,257 108,358 126,680 159,448
SUPPLIES 21,137 14,240 22,922 21,000 21,000
OTHER SERVICES/CHARGES 217,501 183,122 40,159 95,340 62,970
INTERGOVTL SERVICES&TAXES 0 0 0 0 0
CAPITAL OUTLAY 0 4,471 0 0 0
DEBT SERVICE 0 0 0 0 0
INTERFUND PMT FOR SERVICES 165,567 169,328 156,016 166,640 218,554
INTERFUND TRANSFERS 0 0 0 0 0
TOTAL EXPENDITURES $ 1,256,699 3 1,245.963 $ 1.082,839 $ 1.193,280 $ 1,503.427
PERSONNEL SUMMARY
MONTHLY/
NUMBER OF EMPLOYEES HOURLY
RANGE
POSITION 2008 2009 2010 2011 2012 MIN - MAX
PUBLIC WORKS DIRECTOR 0.2 0.2 0.2 1 0.2 0.2 9.769
CITY ENGINEER 1.0 1.0 1.0 1.0 1.0 8.100
CONSTRUCTION MANAGER 1.0 1.0 1.0 1,0 1.0 31.62-41.63
SENIOR ENGINEER 1.0 0.0 0.0 0.0 1.0
ASSOCIATE ENGINEER It 2.0 2.0 2.0 2.0 2.0 27.53-36.24
ASSOCIATE ENGINEER 1 2.0 1 2.0 2.0 2.0 2.0 25.94-34.15
CONSTRUCTION INSPECTOR 2.0 3.0 3.0 3.0 10 22.14-29.15
MAPPINGlCADD TECH 1.0 1.0 1.0 1.0 0,0 21,28-28.02
SR ENGINEERING TECH 1,0 21.28-28.02
ENGINEERING TECHNICIAN It 1.0 0.0 0.0 010 1.0
ENGINEERING TECHNICIAN 1 1.0 1.0 1.0 1.0 1.0 18.16-23.91
ADMINISTRATIVE ASSISTANT II 1 1.0 1.0 1.0 1.0 1.0 18.16-23.91
ADMINISTRATIVE ASSISTANT I 1.0 1.0 1.0 1.0 1.0 15.50-20.41
TOTAL 14.2 13.2 13.2 13.2 15.2
City of Pasco,Washington 27 2012 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
2008 2009 2010 2011 2012
FUNCTION ACTUAL ACTUAL ACTUAL BUDGET BUDGET
SALARIES AND WAGES $ 0 $ 0 $ 0 $ 50,000 $ 450,000
PERSONNEL BENEFITS 27,821 33,411 44,994 11,200 102,500
SUPPLIES 60,459 286,591 202,939 18,000 115,500
OTHER SERVICES/CHARGES 1,031,778 1,047,599 1,595,469 933,130 1,158,980
INTERGOV7L SERVICES&TAXES 759,729 1,409,995 110,075 103,400 104,000
CAPITAL OUTLAY 1,056,595 941,738 82,854 38,175 320,000
DEBT SERVICE 907,859 685,388 886,082 893,660 2,345,218
INTERFUND PMT FOR SERVICES 350,824 361,463 364,616 358,370 379,820
INTERFUND TRANSFERS 2,089,962 1,970,796 815,800 750,000 2,784.330
SUB-TOTAL EXPENDITURES 6,295,037 6,936,981 4,102,829 3,155,935 7,760,348
ENDING FUND BALANCE 8,799,914 7,906,146 7.472,654 5,870,264 6,762.489
TOTAL EXPENDITURES $ 15,094,951 $ 14,843,127 $ 11,575,483 $ 9.026.199 $ 14,522.837
LIBRARY
The City contracts with the Mid-Columbia Library District to deliver library services at the city-owned
facility.
LIBRARY EXPENDITURES
2008 2009 2010 2011 2012
FUNCTION ACTUAL ACTUAL ACTUAL BUDGET BUDGET
SALARIES AND WAGES $ 0 $ 0 $ 0 5 0 $ 0
PERSONNEL BENEFITS 0 0 0 0 0
SUPPLIES 950 1,461 2,485 1,200 1,200
OTHER SERVICES/CHARGES 43,631 39,615 38,562 65,700 45,200
INTERGOVTL SERVICES&TAXES 1,085,625 1,206,633 1,178,069 1,100,000 1,100,000
CAPITAL OUTLAY 0 0 0 0 0
DEBT SERVICE 0 0 0 0 0
INTERFUND PMT FOR SERVICES 1,910 0 1,975 11980 1,980
INTERFUND TRANSFERS 0 0 0 0 0
TOTAL EXPENDITURES $ 1,132,116 $ 1,247,709 $ 1,221,091 $ 1,168.880 $ 1,148,380
City of Pasco,Washington 28 2012 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 2012 Budget
Ik Public Works - Streets
CITY MANAGER
PUBLICWORKS
DIRECTOR
FIELD DIVISION
MANAGER
ADMIN ASST I
ASSTFIELD DIVISION
MANAGER
LEAD STREET
WORKER
HEAVY UTILITY
EQUIPMENT 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 2008 2009 2010 2011 2012 MIN.-MAX.
PUBLIC WORKS DIRECTOR 0.20 0.20 0.20 1 0.20 0.20 9,769
FIELD DIVISION MANAGER 0.15 0.15 0.15 0.15 0.15 71506
ASST.FIELD DIVISION MGR 0.35 0.35 0.35 0.35 0.35 51719
LEAD STREET WORKER 1.00 1.00 1.00 1.00 1.00 25.38-27.73
HEAVY EQUIPMENT OPERATOR 3.00 3.00 3.00 3.00 3.00 22.80-5.30
UTILITY MAINTENANCE WORKER 1 2.00 1 2.00 2.00 2.00 1 2.00 17.73- 20.22
ADMINISTRATIVE ASSISTANT I 1 0.20 1 0.20 1 0.20 0.24 1 0.20 15.50-20.41
6.90 6.94 6.90 6.94 6.90
City of Pasco,Washington 30 2012 Budget
CITY STREET FUND REVENUES
2008 2009 2010 2011 2012
REVENUE ACTUAL ACTUAL ACTUAL BUDGET BUDGET
TAXES $ 204,194 $ 207,082 $ 203,100 $ 200,000 $ 205,000
LICENSES AND PERMITS 250,739 272,869 291,852 278,000 290,000
INTERGOVERNMENTAL 751,857 803,118 735,405 770,000 1,072,490
CHARGES FOR SERVICES 0 0 0 0 0
FINES&FORFEITURES 0 0 0 0 0
MISCELLANEOUS REVENUES 5,531 15,248 2,009 2,400 0
OTHER FINANCING SOURCES 0 11409 0 0 0
INTERFUND TRANSFERS 279,999 215,000 0 0 950,000
TOTAL REVENUES 1,492,320 1,514,726 1,232,366 1,250,400 2,517,490
BEGINNING FUND BALANCE 265.845 276.424 279,106 420,060 53,303
TOTAL RESOURCES $ 1,758,165 $ 1,791,150 $ 1,511,472 $ 1.670.460 $ 2.570,793
CITY STREET FUND EXPENDITURES
2008 2009 2010 2011 2012
FUNCTION ACTUAL ACTUAL ACTUAL BUDGET BUDGET
SALARIES AND WAGES $ 365,606 $ 436,467 $ 351,493 $ 391,680 $ 379,856
PERSONNEL BENEFITS 126,757 146,422 $ 115,509 $ 112,910 $ 83,799
SUPPLIES 78,426 115,200 $ 85,640 $ 86,000 $ 117,480
OTHER SERVICESICHARGES 501,658 427,311 $ 476,921 $ 694,080 $ 1,327,870
INTERGOVT'L SERVICES&TAXES 0 0 $ 0 $ 0 $ 0
CAPITAL OUTLAY 220,414 178,694 $ 0 $ 30,000 $ 35,000
DEBT SERVICE 0 0 $ 0 $ 0 $ 0
INTERFUND PMT FOR SERVICES 188,880 207,960 $ 367,699 $ 198,740 $ 507,151
INTERFUND TRANSFERS 0 0 $ 151,410 $ 0 $ 0
SUB-TOTAL EXPENDITURES 1,481,741 1,512,044 1,548,672 1,513,410 2,451,156
ENDING FUND BALANCE 276,424 279,106 -37,200 157.050 119,637
TOTAL $ 1,758,165 $ 1.791.150 $ 1.511,472 $ 1.670,460 $ 2.570,793
City of Pasco,Washington 31 2012 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
2008 2009 2010 2011 2012
REVENUE ACTUAL ACTUAL ACTUAL BUDGET BUDGET
TAXES $ 0 $ 0 $ 0 $ 0 $ 0
LICENSES AND PERMITS 0 0 0 0 0
INTERGOVERNMENTAL 1,083,251 427,047 3,396,406 350,000 400,000
CHARGES FOR SERVICES 0 0 0 0 0
FINES&FORFEITURES 0 0 0 0 0
MISCELLANEOUS -7,916 53,102 -4,968 100 100
OTHER FINANCING SOURCES 3,000 1,0001640 0 0
INTERFUND TRANSFERS 2,734,590 178,871 940,000 0 100,000
TOTAL REVENUES 3,812,925 1,659,660 4,331,438 350,100 500,100
BEGINNING FUND BALANCE -731,039 297,126 _ 59,164 2,000,000 339.394
TOTALRESOURCES $ 3.081,886 $ 1,956,786 $ 4,272,274 $ 2,350.100 $ 839,484
ARTERIAL STREET FUND EXPENDITURES
2008 2009 2010 2011 2012
FUNCTION ACTUAL ACTUAL ACTUAL BUDGET BUDGET
SALARIES AND WAGES $ 0 $ 0 $ 0 $ 0 $ 0
PERSONNEL BENEFITS 0 0 0 0 0
SUPPLIES 0 0 0 25,000 0
OTHER SERVICES/CHARGES 0 0 0 25,000 0
INTERGOVT'L SERVICES&TAXES 0 0 0 0 0
CAPITAL OUTLAY 2,784,760 2,016,470 4,242,491 0 20,000
DEBT SERVICE 0 0 0 0 0
INTERFUND PMT FOR SERVICES 0 0 0 0 0
INTERFUND TRANSFERS 0 0 28,000 160,000 382,100
SUB-TOTAL EXPENDITURES 2,784,760 2,016,470 4,270,491 210,000 402,100
ENDING FUND BALANCE 297,126 -59,684 1,783 2,140,100 437,384
TOTAL $ 3,081,886 $ 1.956,786 $ 4,272,274 $ 2,350,100 $ 839,484
City of Pasco.Washington 32 2012 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
2008 2009 2010 2011 2012
REVENUE ACTUAL ACTUAL ACTUAL BUDGET BUDGET
TAXES $ 0 $ 0 $ 0 $ 0 $ 0
LICENSES AND PERMITS 0 0 0 0 0
INTERGOVERNMENTAL 0 0 0 0 0
CHARGES FOR SERVICES 0 0 0 0 0
FINES&FORFEITURES 0 0 0 0 0
MISCELLANEOUS 238,399 337,310 426,991 280,000 300,500
OTHER FINANCING SOURCES 0 0 0 0 0
INTERFUND TRANSFERS 0 0 0 0 0
TOTAL REVENUES 238,399 337,310 426,991 260,000 300,500
BEGINNING FUND BALANCE 503,625 310,839 585,836 885.640 778,345
TOTAL RESOURCES $ 742,024 $ 648,149 $ 1,012.827 $ 1,145.640 $ 1,078,845
1-182 CORRIDOR TRAFFIC IMPACT FUND EXPENDITURES
2008 2009 2010 2011 2012
FUNCTION ACTUAL ACTUAL ACTUAL BUDGET BUDGET
SALARIES AND WAGES $ 0 $ 0 $ 0 $ 0 $ 0
PERSONNEL BENEFITS 0 0 0 0 0
SUPPLIES 0 0 0 0 0
OTHER SERVICESICHARGES 0 0 0 0 0
INTERGOVTL 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 0 0 0 0 0
INTERFUND TRANSFERS 431,185 62,313 300,000 150,000 142,100
SUB-TOTAL EXPENDITURES 431,185 62,313 300,000 150,000 142,100
ENDING FUND BALANCE _ 310.839 585.836 712,827 995.640 936,745 _
TOTAL $ 742.024 $ 648,149 $ 1.012.827 $ 1.145,640 $ 1,078.845
City of Pasco,Washington 33 2012 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
2008 2009 2010 2011 2012
REVENUE ACTUAL ACTUAL ACTUAL BUDGET BUDGET
TAXES $ 818,147 $ 830,104 $ 813,962 $ 791,000 $ 791,000
LICENSES AND PERMITS 0 0 0 0 0
INTERGOVERNMENTAL 399,456 0 563,763 0 0
CHARGES FOR SERVICES 0 0 0 0 0
FINES&FORFEITURES 0 0 0 0 0
MISCELLANEOUS 65,502 42,701 40,711 5,000 1,000
OTHER FINANCING SOURCES 0 0 0 0 0
INTERFUND TRANSFERS 0 0 0 0 0
TOTAL REVENUES 1,283,105 872,805 1,418,436 796,000 792,000
BEGINNING FUND BALANCE 1,262,359 2,135,464 1,574,446 1,482,370 2,968,455
TOTAL RESOURCES $ 2,545.464 $ 3,008,269 $ 2,992,882 $ 2,278.370 $ 3,760,455
STREET OVERLAY FUND EXPENDITURES
2008 2009 2010 2011 2012
FUNCTION ACTUAL ACTUAL ACTUAL BUDGET BUDGET
SALARIES AND WAGES $ 0 $ 0 $ 0 $ 0 $ 0
PERSONNEL BENEFITS 0 0 0 0 0
SUPPLIES 0 0 0 0 0
OTHER SERViCESICHARGES 0 0 0 0 0
INTERGOVTL SERVICES&TAXES 0 0 0 0 0
CAPITAL OUTLAY 10,000 1,433,823 809.026 1,069,365 1,966,900
DEBT SERVICE 0 0 0 0 0
INTERFUND PMT FOR SERVICES 0 0 39,934 16,425 136,900
INTERFUND TRANSFERS 400,000 0 0 0 0
SUB-TOTAL EXPENDITURES 410,000 1,433,823 8481960 1,085,790 2,103,800
ENDING FUND BALANCE 2,135.464 1,574446 2,143,922 1,192,580 1,656,655
TOTAL $ 2,545.464 $ 3,008.269 S 2.992,882 $ 2,278.370 $ 3,760,455
City of Pasco,Washington 34 2012 Budget
"The future belongs to those who prepare for it today."
Malcom X
City of Pasco,Washington 35 2012 Budget
Community Development Block Grant
CITY MANAGER
COMMUNITY&
ECONOMIC
DEVELOPMENT
DIRECTOR
ADMIN ASST H
BLOCK GRANT
COORDINATOR
COMMUNITY DEVELOPMENT BLOCK GRANT PERSONNEL SUMMARY
MONTHLY/
NUMBER OF EMPLOYEES HOURLY
RANGE
POSITION 2008 2009 2010 2011 2012 MIN.-MAX.
COMMUNr Y DEVEL.DIRECTOR 1.00 1.00 0.15 0.15 0.15 8,696
BLOCK GRANT ADMINISTRATOR 1.00 1.00 1.00 1.00 1.00 2214-29.15
CODE ENFORCEMENT OFFICER I 1,00 1.00 1.00 1.00 0.00
ADMINISTRATIVE ASSISTANT II 0.33 0.33 0.15 0.15 0.15 18.16-23.91
TOTAL 3.33 3.33 2.30 2.30 1.30
COMMUNITY DEVELOPMENT BLOCK GRANT FUND
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
implimentation of community improvement and revitalization activities.
City of Pasco,Washington 36 2012 Budget
BLOCK GRANT FUND REVENUES
2008 2009 2010 2011 2012
REVENUE ACTUAL ACTUAL ACTUAL BUDGET BUDGET
TAXES $ 0 $ 0 $ 0 $ 0 $ 0
LICENSES AND PERMITS 0 0 0 0 0
INTERGOVERNMENTAL 609,697 606,758 1,135,966 600,000 1,136,500
CHARGES FOR SERVICES 0 0 0 0 0
FINES&FORFEITURES 0 0 0 0 0
MISCELLANEOUS 897 10,800 73,634 167,000 628,200
OTHER FINANCING SOURCES 0 165,000 0 0 0
INTERFUND TRANSFERS 200,000 0 0 0 0
TOTAL REVENUES 810,594 782,556 1,209,600 767,000 1,764,700
BEGINNING FUND BALANCE 129,633 77,536 5,029 261,670 316,608
TOTAL RESOURCES $ 940,227 $ 860.094 $ 1214,629 $ 1.028,670 $ 2,081,308
BLOCK GRANT FUND EXPENDITURES
2008 2009 2010 2011 2012
FUNCTION ACTUAL ACTUAL ACTUAL BUDGET BUDGET
SALARIES AND WAGES $ 95,444 $ 104,407 $ 126,342 $ 104,470 $ 95,400
PERSONNEL BENEFITS 33,784 31,962 40,003 36,800 29,700
SUPPLIES 582 714 974 1,000 1,700
OTHER SERVICES/CHARGES 10,230 48,219 219,489 142,820 596,700
INTERGOVrL SERVICES&TAXES 0 253 4 50 500
CAPITAL OUTLAY 384,655 412,499 568,958 278,000 674,700
DEBT SERVICE 0 0 0 0 0
INTERFUND PMT FOR SERVICES 12,000 12,012 12,000 300 11000
INTERFUND TRANSFERS 66,000 80,000 203,537 80,000 268.000
SUB-TOTAL EXPENDITURES 622,695 690,066 1,171.307 643,440 1,667,700
ENDING FUND BALANCE 317,532 170.028 43,322 385,230 413,608
TOTAL $ 940,227 $ 860,094 $ 1,214,629 $ 1,028,670 $ 2.081,308
City of Pasco,Washington 37 2012 Budget
Martin Luther King Center Fund
CITY MANAGER
ADMINISTRAIVE&
COMMMUNITY
SERVICES DI RECTOR
RECREATION
SERVICES MANAG ER
RECREATION
SPECIALIST
M.L. KING CENTER PERSONNEL SUMMARY
MONTHLY/
NUMBER OF EMPLOYEES HOURLY
RANGE
POSITION 2008 2009 2010 2011 2092 MIN,-MAX.
RECREATION SPECIALIST 1.00 1.00 1.00 1.00 1.00 20,05-26.40
TOTAL 1.00 1100 1.00 1,00 9.00
City of Pasco.Washington 38 2012 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
2008 2009 2010 2019 2092
REVENUE ACTUAL ACTUAL ACTUAL BUDGET BUDGET
TAXES $ 0 $ 0 $ 0 $ 0 $ 0
LICENSES AND PERMITS 0 0 0 0 0
INTERGOVERNMENTAL 0 0 0 0 0
CHARGES FOR SERVICES 3,670 3,891 3,821 2,700 2,500
FINES&FORFEITURES 0 0 0 0 0
MISCELLANEOUS 28,744 28,760 39,154 26,100 26,000
OTHER FINANCING SOURCES 0 0 0 0 0
INTERFUND TRANSFERS 97,701 105.900 100,000 110,000 133,000
TOTAL REVENUES 130,115 138,551 134,975 138,800 161,500
BEGINNING FUND BALANCE 16,305 15,605 7,729 8,150 91633
TOTAL RESOURCES $ 146,420 $ 154156 $ 142,704 $ 146,950 S 171,133
KING COMMUNITY CENTER FUND EXPENDITURES
2008 2009 2010 2011 2012
FUNCTION ACTUAL ACTUAL ACTUAL BUDGET BUDGET
SALARIES AND WAGES $ 51,175 $ 57,557 $ 55,000 $ 59,880 $ 57,980
PERSONNEL BENEFITS 18,128 19,695 18,137 20,270 19,733
SUPPLIES 1.366 1,897 3,177 3,800 16,700
OTHER SERVICESICHARGES 53,789 60,010 48,008 54,050 53,350
INTERGOVTL SERVICES&TAXES 57 68 24 0 0
CAPITAL OUTLAY 0 0 0 0 0
DEBT SERVICE 0 0 0 0 0
INTERFUND PMT FOR SERVICES 6,300 7,200 7,850 8,930 12,050
INTERFUND TRANSFERS 0 0 0 0 0
SUB-TOTAL EXPENDITURES 130,815 146,427 132,196 146,930 159,813
ENDING FUND BALANCE 15,605 7,729 10,508 20 11,320
TOTAL $ 146,420 $ 154,156 $ 142,704 $ 146.950 $ 171,133
City of Pasco,Washington 39 2012 Budget
Ambulance Service Fund
CITYMANAGER
L-iiiiiiiiiiiii
�j FIRECHIEF
DEPT ASST 11
TRAINING &
SHIFT SAFETY
CAPTAINS SPECIALIST
EMERGENCY
LIEUTENANTS MEDICAL
LIEUTENANT
FIREFIGHTERS/
PARAMEDICS FIRE FIGHTERS
PERSONNEL SUMMARY
MONTHLY/
NUMBER OF EMPLOYEES HOURLY
RANGE
POSITION 2008 2009 2010 2011 2012 MIN - MAX
FIRE CHIEF 0.00 0100 0.00 0.50 0.50 1 8.696
ASST FIRE CHIEF 0.50 0.50 0.00 0100 0.00
LT PARAMEDIC EMS OFFICER 0100 0100 1.00 1100 1.00 39.13-41.08
LT PARAMEDIC OFFICER 0.00 0.00 1.00 1.00 1.00 39.13-41.08
PARAMEDIC 15.00 15.00 14.00 16.00 16.00 28.43-29A5
FIREFIGHTER 0,00 0.00 0.00 1 0.00 0.00 21.47-27.81
DEPARTMENT ASSISTANT It 0.25 1 0.25 0.50 0.50 0.50 16.13-21.23
TOTAL 1575 15.75 16.50 19.00 19.00
City of Pasco,Washington 40 2012 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
2008 2009 2010 2011 2012
REVENUE ACTUAL ACTUAL ACTUAL BUDGET BUDGET
TAXES $ 0 $ 0 $ 0 $ 0 $ 0
LICENSES AND PERMITS 0 0 0 0 0
INTERGOVERNMENTAL 1,644 1,726 30,497 1,200 1,200
CHARGES FOR SERVICES 1,538,269 1,811,945 1,966,473 1,758,000 2,035,795
FINES&FORFEITURES 0 0 0 0 0
MISCELLANEOUS 17,845 7,747 17,262 13,000 1,100
OTHER FINANCING SOURCES 300,000 22,000 0 0 0
INTERFUND TRANSFERS 420,000 420,000 420,000 420,000 890,000
TOTAL REVENUES 2,277,758 2,263,418 2,434,232 2,192,200 2,928,095
BEGINNING FUND BALANCE 161,114 44,356 242,801 437,740 60,400
TOTAL RESOURCES $ 2,438,872 $ 2,307,774 $ 2,677,033 $ 2,629,940 $ 2,988,495
AMBULANCE SERVICES FUND EXPENDITURES
2008 2009 2010 2011 2012
FUNCTION ACTUAL ACTUAL ACTUAL BUDGET BUDGET
SALARIES AND WAGES $ 1,380,712 $ 1,410,068 $ 1,366,659 $ 1,523,604 $ 1,634,290
PERSONNEL BENEFITS $ 117,269 $ 125,229 $ 122,080 $ 145,180 S 147,260
SUPPLIES $ 48,140 $ 54,304 $ 72,381 $ 61,410 $ 80,850
OTHER SERVICES/CHARGES $ 52.041 $ 60,557 $ 71,885 $ 68,810 $ 275,855
INTERGOVrL SERVICES&TAXES $ 123,134 $ 49,448 $ 58,166 $ 64,600 $ 62,400
CAPITAL OUTLAY $ 58,131 $ 9,720 $ 41,503 $ 0 $ 0
DEBT SERVICE $ 0 $ 0 $ 0 $ 0 $ 0
INTERFUND PMT FOR SERVICES $ 319,069 $ 341,815 $ 352,986 $ 413,215 $ 714,144
INTERFUND TRANSFERS $ 0 $ 0 $ 0 $ 0 $ 64,680
SUB-TOTAL EXPENDITURES 2,098,496 2,051,171 2,085,660 2,276,819 2,979,479
ENDING FUND BALANCE 340,376 256,603 591,373 353,121 91016
TOTAL _ $ 2,438,872 S 2,307.774 $ 2,577,033 $ 2,629,940 $ 2,988,495
City of Pasco.Washington 41 2012 Budget
CONTINGENCY FUND
The Contingency Fund is used to account for funds reserved by the Clty Council to meet emergency
or unforeseen circumstances. No expenditures can be made without specific Council approval,
CONTINGENCY FUND REVENUES
2008 2009 2010 2011 2012
REVENUE ACTUAL ACTUAL ACTUAL BUDGET BUDGET
TAXES $ 0 5 0 $ 0 $ 0 $ 0
LICENSES AND PERMITS 0 0 0 0 0
INTERGOVERNMENTAL 0 0 0 0 0
CHARGES FOR SERVICES 0 0 0 0 0
FINES&FORFEITURES 0 0 0 0 0
MISCELLANEOUS 6,000 4,624 3,464 1,000 1,000
OTHER FINANCING SOURCES 0 0 0 0 0
INTERFUND TRANSFERS 0 0 0 0 0
TOTAL REVENUES 6,000 4,624 3,464 1,000 1,000
BEGINNING FUND BALANCE 131,967 137,968 142,591 171,240 172,799
TOTAL RESOURCES $ 137,967 $ 142,592 $ 146,055 S 172,240 $ 173,799
CONTINGENCY FUND EXPENDITURES
2008 2009 2010 2011 2012
FUNCTION ACTUAL ACTUAL ACTUAL BUDGET BUDGET
SALARIES AND WAGES $ 0 $ 0 $ 0 $ 0 $ 0
PERSONNEL BENEFITS 0 0 0 0 0
SUPPLIES 0 0 0 0 0
OTHER SERVICESICHARGES 0 0 0 0 0
INTERGOVTL SERVICES&TAXES 0 0 0 0 0
CAPITAL OUTLAY 0 0 0 0 0
DE=BT SERVICE 0 0 0 0 0
INTERFUND PMT FOR SERVICES 0 0 0 0 0
INTERFUND TRANSFERS 0 0 0 0 0
SUB-TOTAL EXPENDITURES 0 0 0 0 0
RESERVED FUND BALANCE 26,644 26,644 26,644 0 0
ENDING FUND BALANCE 111,323 115,948 119,411 172,240 173,799
TOTAL__. _ $ 137,967 $ 142,592 $ 146,055 $ 172.240 $ 173,799
City of Pasco,Washington 42 2012 Budget
When the eagles are silent, the parrots begin to jabber.
Sir Winston Churchill
City of Pasco,Washington 43 2012 Budget
Cemetery Fund
CITYMANAGER
ADMINISTRAM&
COMMMUNITY
SERVICES DIRECTOR
FACILMESMANAGER
CUSTOMERSERVICE
REPRESENTATIVE
GROUNDSMANI
PERSONNEL SUMMARY
MONTHM
NUMBER OF EMPLOYEES HOURLY
RANGE
POSITION 2008 2009 2010 2011 2012 MIN - MAX
GROUNDSMAN I 0.50 0.50 0.50 0.50 0.50 1 22.80- 25,30
CUSTOMER SERVICE REP. 1.00 1.00 1,00 1.00 1.00 15,81
TOTAL 1,50 1.50 1.50 1.50 1.50
City of Pasco.Washington 44 2012 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
2008 2009 2010 2011 2012
REVENUE ACTUAL ACTUAL ACTUAL BUDGET BUDGET
TAXES $ 0 $ 0 $ 0 $ 0 $ 0
LICENSES AND PERMITS 0 0 0 0 0
INTERGOVERNMENTAL 0 0 0 0 0
CHARGES FOR SERVICES 259,552 241,790 185,519 189,000 189,000
FINES&FORFEITURES 0 0 0 0 0
MISCELLANEOUS 14,075 7,611 8,022 2,700 2,700
OTHER FINANCING SOURCES 0 0 0 0 0
INTERFUND TRANSFERS 55,933 21,741 17,703 30,150 30,300
TOTAL REVENUES 329,560 271,142 211,244 221,850 222,000
BEGINNING FUND BALANCE 43,217 52,835 57,553 21,950 28,003
TOTAL RESOURCES $ 372,777 $ 323,977 $ 268,797 $ 243,800 $ 250,003
CITY VIEW CEMETERY FUND EXPENDITURES
2008 2009 2010 2011 2012
FUNCTION ACTUAL ACTUAL ACTUAL BUDGET BUDGET
SALARIES AND WAGES 90,076 109,763 81,753 82,900 84,640
PERSONNEL BENEFITS 15,193 18,989 12,049 11,710 11,590
SUPPLIES 6053 67.341 49,354 49,000 49,000
OTHER SERVICESICHARGES 28,507 21,543 25,523 29,640 29,640
INTERGOVT'L SERVICES&TAXES 1,535 1,427 1,128 980 980
CAPITAL OUTLAY 0 0 0 0 0
DEBT SERVICE 74,346 0 21,532 14,620 0
INTERFUND PMT FOR SERVICES 42,949 45,144 35,345 27,460 48,415
INTERFUND TRANSFERS 2,683 2,217 0 0 0
SUB-TOTAL EXPENDITURES 319,942 266,424 226,684 216,310 224,265
ENDING FUND BALANCE 52,835 57,553 42,113 27,490 25,738
TOTAL $ 372,777 $ 323,977 $ 268,797 $ 243.800 $ 250,003
City of Pasco,Washington 45 2012 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
2008 2009 2010 2011 2012
REVENUE ACTUAL ACTUAL ACTUAL BUDGET BUDGET
TAXES $ 0 $ 0 $ 0 $ 0 $ 0
LICENSES AND PERMITS 0 0 0 0 0
INTERGOVERNMENTAL 0 0 0 0 D
CHARGES FOR SERVICES 0 0 0 0 0
FINES&FORFEITURES 0 0 0 0 0
MISCELLANEOUS 177,091 175,264 194,997 101,000 101,000
OTHER FINANCING SOURCES 0 0 0 D 0
INTERFUND TRANSFERS 0 0 0 0 0
TOTAL REVENUES 177,091 175,264 194,997 101,000 101,000
BEGINNING FUND BALANCE 1,225,595 1.349,395 1,487,295 1.620.294 1,663.791
TOTAL RESOURCES $ 1,403,686 $ 1.524,659 $ 1,682,292 $ 1,721.294 $ 1,764.791
BOULEVARD PERPETUAL MAINTENANCE FUND EXPENDITURES
2008 2009 2010 2011 2012
FUNCTION ACTUAL. ACTUAL ACTUAL BUDGET BUDGET
SALARIES AND WAGES $ 0 $ 0 $ D $ 0 $ 0
PERSONNEL BENEFITS 0 0 0 0 0
SUPPLIES 0 0 0 0 0
OTHER SERVICES/CHARGES 4,430 0 0 0 0
INTERGOVTL SERVICES&TAXES 0 0 0 0 0
CAPITAL OUTLAY 0 0 0 0 0
DEBT SERVICE 0 0 0 60,D00 629,000
INTERFUND PMT FOR SERVICES D 0 0 0 0
INTERFUND TRANSFERS 49,861 37,364 60.000 70.000 70,000
SUB-TOTAL EXPENDITURES 54.291 37,364 60,000 130,000 699000
ENDING FUND BALANCE 1.349.395 1,487.295 1,622,292 1,591,294 1,065.791
TOTAL $ 1,403,666 $ 1,524,659 $ 1,682,292 $ 1,721,294 $ 1,764,791
City of Pasco,Washington 46 2012 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
2008 2009 2010 2011 2012
REVENUE ACTUAL ACTUAL ACTUAL BUDGET BUDGET
TAXES $ 0 $ D $ 0 $ 0 $ 0
LICENSES AND PERMITS 0 0 0 0 0
INTERGOVERNMENTAL 0 0 0 0 0
CHARGES FOR SERVICES 91,348 91,349 155,313 172,980 162,600
FINES 8 FORFEITURES 0 0 0 0 0
MISCELLANEOUS 2,103 1,654 60,618 17,800 1,800
OTHER FINANCING SOURCES 0 0 0 0 0
INTERFUND TRANSFERS 0 0 0 0 18.500
TOTAL REVENUES 93,451 93,003 215,931 190,780 182,900
BEGINNING FUND BALANCE 60,301 66,119 671588 107,485 141,104
TOTAL RESOURCES $ 153,752 $ 159,122 $ 283,519 $ 298,265 $ 324,004
ATHLETIC PROGRAMS FUND EXPENDITURES
2008 2009 2010 2011 2012
FUNCTION ACTUAL ACTUAL ACTUAL BUDGET BUDGET
SALARIES AND WAGES $ 22,616 $ 23,866 $ 23,223 $ 33,550 $ 33,912
PERSONNEL BENEFITS 3,281 4,254 4,601 8,015 7,015
SUPPLIES 21,741 15,945 3,254 3,350 22,850
OTHER SERVICES/CHARGES 30,395 36,669 130,288 110,025 106,375
WTERGOVT'L SERVICES 8 TAXES 0 0 313 400 400
CAPITAL OUTLAY 0 0 0 0 0
DEBT SERVICE 0 D 0 0 D
INTERFUND PMT FOR SERVICES 91600 10,800 14,400 17,325 4400
INTERFUND TRANSFERS 0 0 0 0 0
SUB TOTAL EXPENDITURES 87,633 91,534 176,079 172,665 175,052
ENDING FUND BALANCE 66,119 67.588 107,440 125,600 148,952
TOTAL $ 153,752 $ 159,122 $ 283,519 $ 298.265 $ 324,DD4
City of Pasco,Washington 47 2012 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.
GOLFCOURSE FUND REVENUES
2008 2009 2010 2011 2012
REVENUE ACTUAL ACTUAL ACTUAL BUDGET BUDGET
CHARGES FOR SERVICES 0 0 0 0 1,522,250
FINES&FORFEITURES 0 0 0 0 0
MISCELLANEOUS 0 0 0 0 42,160
OTHER FINANCING SOURCES 0 0 0 0 0
INTERFUND TRANSFERS 0 0 0 0 0
TOTAL REVENUES 0 0 0 0 1.564,410
BEGINNING FUND BALANCE 0 0 0 0 20,778
TOTAL RESOURCES $ 0 $ 0 5 0 $ 0 $ 1,585,188
GOLFCOURSE FUND EXPENDITURES
2008 2009 2010 2011 2012
FUNCTION ACTUAL ACTUAL ACTUAL BUDGET BUDGET
SALARIES AND WAGES $ 0 $ 0 $ 0 $ 0 $ 0
PERSONNEL BENEFITS 0 0 0 0 0
SUPPLIES 0 0 0 0 5,000
OTHER SERVICES/CHARGES 0 0 0 0 1,112,257
INTERGOVT'L SERVICES&TAXES 0 0 0 0 27,401
CAPITAL OUTLAY 0 0 0 0 0
DEBT SERVICE 0 0 0 0 0
INTERFUND PMT FOR SERVICES 0 0 0 0 383,100
INTERFUND TRANSFERS 0 0 0 0 0
SUB-TOTAL EXPENDITURES 0 0 0 0 1,527,758
ENDING FUND BALANCE 0 0 0 0 57,430
TOTAL $ 0 $ 0 $ 0 $ 0 $ 11585,188
City of Pasco,Washington 48 2012 Budget
THIS PAGE
INTENTIONALLY
LEFT BLANK
City of Pasco,Washington 49 2012 Budget
Senior Citizen Center
CITY MANAGER
ADMINISTRATIVE&
COMMUNITY
SERVICES DIRECTOR
RECREATION
SERVICES
MANAGER
RECREATION
SPECIALIST
ADMIN ASST I
REGISTERED
NURSE
PERSONNEL SUMMARY
MONTHLY/
NUMBER OF EMPLOYEES HOURLY
RANGE
POSITION 2008 2009 2010 2011 2012 MIN - MAX
RECREATION SPECIALIST 1.00 1.00 1.00 1.00 1 1.00 20.05-26.40
REGISTERED NURSE 0.50 0.50 0.50 0.50 0.50 20.05-26.40
ADM INSTRATIVE ASSISTANT 1 1.00 1.00 1.00 1.00 1.00 15.50-20.41
TOTAL 1 2.50 2.50 2.50 2.50 2.50
City of Pasco,Washington 50 2012 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
2008 2008 2010 2011 2012
REVENUE ACTUAL ACTUAL ACTUAL BUDGET BUDGET
TAXES $ 0 $ 0 $ 0 $ 0 $ 0
LICENSES AND PERMITS 0 0 0 0 0
INTERGOVERNMENTAL 25,827 29,119 24,672 37,400 28,495
CHARGES FOR SERVICES 0 0 7 0 0
FINES&FORFEITURES 0 0 0 D 0
MISCELLANEOUS 49,698 43,250 65,110 44,10D 48,500
OTHER FINANCING SOURCES 0 D 9,260 0 0
INTERFUND TRANSFERS 186,701 219,500 224,260 210,000 174,500
TOTAL REVENUE 262,226 291,869 323,309 291,500 251,495
BEGINNING FUND BALANCE 21.132 13,447 25.650 21,070 62,614
TOTAL RESOURCES $ 283,358 $ 305,316. $ 348,959 $ 312.570 $ 314,109
SENIOR CENTER FUND EXPENDITURES
2008 2009 2010 2011 2012
FUNCTION ACTUAL ACTUAL ACTUAL BUDGET BUDGET
SALARIES AND WAGES $ 117,978 $ 128,202 $ 127,245 $ 126,405 $ 129,855
PERSONNEL BENEFITS 34,777 36,981 37,030 38,820 36,704
SUPPLIES 11,497 7,524 8,063 61900 TD00
OTHER SERVICES/CHARGES 96,821 99,069 112,084 105,010 100,300
INTERGOVTL SERVICES&TAXES 0 0 0 0 0
CAPITAL OUTLAY 0 0 D 0 0
DEBT SERVICE 0 0 0 0 0
INTERFUND PMT FOR SERVICES 8,838 7,890 9,556 10,230 28,550
INTERFUND TRANSFERS 0 0 0 0 0
SUB-TOTAL EXPENDITURES 269,911 279,666 293,978 287,365 302,409
ENDING FUND BALANCE 13,447 25,650 54,981 25,205 11,700
TOTAL $ 283,358 $ 305.316 $ 348.959 $ 312,570 $ 314.109
City of Pasco,Washington 51 2012 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
2008 2009 2010 2091 2012
REVENUE ACTUAL ACTUAL ACTUAL BUDGET BUDGET
TAXES $ 0 5 0 $ 0 $ 0 $ 0
LICENSES AND PERMITS 0 0 0 0 0
INTERGOVERNMENTAL 0 0 0 0 0
CHARGES FOR SERVICES 0 0 0 0 0
FINES&FORFEITURES 0 0 0 0 0
MISCELLANEOUS 59,390 62,807 72,446 57.200 64,200
OTHER FINANCING SOURCES 0 0 0 0 0
INT£RFUND TRANSFERS 0 0 45,800 0 0
TOTAL REVENUES 59,390 62,807 118,246 57,200 64,200
BEGINNING FUND BALANCE 2,321 6,696 15,139 31,830 46,520
TOTAL RESOURCES $ 61,711 $ 69,503 $ 133,385 $ 89,030 $ 110,720
MULTI-MODAL FACILITY FUND EXPENDITURES
2008 2009 2010 2011 2012
FUNCTION ACTUAL ACTUAL ACTUAL BUDGET BUDGET
SALARIES AND WAGES $ 1,240 $ 52 $ 0 $ 11500 $ 1.500
PERSONNELBENEFITS 418 23 0 525 525
SUPPLIES 3,979 2,362 2,367 2,400 2,400
OTHER SERVICES/CHARGES 44,875 46,100 45,369 40,640 40,640
INTERGOVTL SERVICES&TAXES 193 3,127 3,041 60 50
CAPITAL OUTLAY 0 0 0 0 0
DEBT SERVICE 0 0 0 0 0
INTERFUND PMT FOR SERVICES 4,310 2,700 4,675 51080 3,575
INTERFUND TRANSFERS 0 0 0 0 0
SUB-TOTAL EXPENDITURES 55,015 54,364 55,452 50,205 48,700
ENDING FUND BALANCE 61696 15.139 77,933 38.825 62,020
TOTAL $ 61.711 $ 69,503 $ 133.385 $ 89.030 $ 110,720
City of Pasco,Washington 52 2012 Budget
BI-CENTENIAL FUND
The Bi-Centenial Fund is used to account for funds received and invested exclusively for the purpose
of funding the celebration of the Bi-Centenial of the City in 2084.
BI-CENTENIAL FUND REVENUES
2008 2009 2010 2011 2012
REVENUE ACTUAL ACTUAL ACTUAL BUDGET BUDGET
TAXES $ 0 $ 0 $ 0 $ 0 $ 0
LICENSES AND PERMITS 0 0 0 0 0
INTERGOVERNMENTAL 0 0 0 0 0
CHARGES FOR SERVICES 0 0 0 0 0
FINES&FORFEITURES 0 0 0 0 0
MISCELLANEOUS 218 167 126 150 0
OTHER FINANCING SOURCES 0 0 0 0 0
INTERFUND TRANSFERS 0 0 0 0 0
TOTAL REVENUES 218 167 126 150 0
BEGINNING FUND BALANCE 5,749 5,967 6,134 6,280 6,260
TOTAL RESOURCES $ 5,967 $ 6,134 $ 6.260 $ 6.430 S 6,260
B1-CENTENIAL FUND EXPENDITURES
2008 2009 2010 2011 2012
FUNCTION ACTUAL ACTUAL ACTUAL BUDGET BUDGET
SALARIES AND WAGES $ 0 $ 0 $ 0 $ 0 $ 0
PERSONNEL BENEFITS 0 0 0 0 0
SUPPLIES 0 0 0 0 0
OTHER SERVICES/CHARGES 0 0 0 0 0
INTERGOVI'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 0 0 0 0 0
INTERFUND TRANSFERS 0 0 0 0 0
SUB-TOTAL EXPENDITURES 0 0 0 0 0
ENDING FUND BALANCE 5,967 6.134 6.260 6.430 6,260
TOTAL _ $ 5,967 $ 6,134 $ 6.260 $ 6,430 $ 6,260
City of Pasco, Washington 53 2012 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
2008 2009 2010 2011 2012
REVENUE ACTUAL ACTUAL ACTUAL BUDGET BUDGET
TAXES $ 0 $ 0 $ 0 $ 0 $ 0
LICENSES AND PERMITS 0 0 0 0 0
INTERGOVERNMENTAL 0 0 0 0 0
CHARGES FOR SERVICES 0 0 0 0 0
FINES &FORFEITURES 0 0 0 0 0
MISCELLANEOUS 16,218 12,086 13,123 14,050 14,050
OTHER FINANCING SOURCES 0 0 0 0 0
INTERFUND TRANSFERS 0 0 0 0 0
TOTAL REVENUES 16,218 12,086 13,123 14,050 14,050
BEGINNING FUND BALANCE 12,002 10,494 9.962 7,560 5,885
TOTAL RESOURCES $ 28,220 $ 22.580 $ 23,085 $ 21,610 $ 19.935
RIVERSHORE TRAIL & MARINA MAINTENANCE FUND EXPENDITURES
2008 2009 2010 2011 2012
FUNCTION ACTUAL ACTUAL ACTUAL BUDGET BUDGET
SALARIES AND WAGES $ 480 $ 0 $ 11085 $ 5,000 $ 5,000
PERSONNEL BENEFITS 85 0 177 1,160 1,160
SUPPLIES 899 0 0 1,750 1,750
OTHER SERVICESICHARGES 13,773 9,918 10,623 8,300 8,300
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 2,489 2,700 2,939 3,605 900
INTERFUND TRANSFERS 0 0 0 0 0
SUB-TOTAL EXPENDETURES 17,726 12,618 14,824 19,615 1.7,110
ENDING FUND BALANCE 10.494 9,962 8,261 1,795 2,825
TOTAL $ 28,220 $ 22,580 $ 23,085 $ 21,610 $ 19,935
City of Pasco,Washington 54 2012 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
2008 2009 2010 2044 2012
REVENUE ACTUAL ACTUAL ACTUAL BUDGET BUDGET
TAXES $ 183,361 $ 193,949 $ 189,954 $ 190,000 $ 190,000
LICENSES AND PERMFTS 0 0 0 0 0
INTERGOVERNMENTAL 0 0 0 0 0
CHARGES FOR SERVICES 0 0 0 0 0
FINES&FORFEITURES 0 0 0 0 0
MISCELLANEOUS 525 470 350 300 0
OTHER FINANCING SOURCES 0 0 0 0 0
INTERFUND TRANSFERS 0 0 0 0 0
TOTAL REVENUES 183,886 194,419 190,304 190,300 190,000
BEGINNING FUND BALANCE 24,687 24,208 27,509 74,810 5,790
TOTAL RESOURCES $ 208,573 $ 218,627 $ 217,813 $ 265,110 $ 195,790
SPECIAL LODGING ASSESSMENT FUND EXPENDITURES
2008 2009 2010 2011 2012
FUNCTION ACTUAL ACTUAL ACTUAL BUDGET BUDGET
SALARIES AND WAGES $ 0 $ 0 $ 0 $ 0 $ 0
PERSONNEL BENEFITS 0 0 0 0 0
SUPPLIES 0 0 0 0 0
OTHER SERVICESICHARGES 184,365 191,118 196,403 190,000 195,000
INTERGOV7L SERVICES&TAXES 0 0 0 0 0
CAPITAL OUTLAY 0 0 0 0 0
DEBT SERVICE 0 0 0 0 0
INTERFUNO PMT FOR SERVICES 0 0 0 0 0
INTERFUND TRANSFERS 0 0 0 0 0
SUB-TOTAL EXPENDITURES 184,365 191,118 196,403 190,000 195,000
ENDING FUND BALANCE 24,208 27,509 21,410 75,110 790
TOTAL $ 208,573 $ 218,627 $ 217,813 $ 265.110 $ 195,790
City of Pasco,Washington 55 2012 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
2006 2009 2010 2011 2012
REVENUE ACTUAL ACTUAL ACTUAL BUDGET BUDGET
TAXES $ 0 $ 0 $ 0 $ 0 $ 0
LICENSES AND PERM ITS 0 0 0 0 0
INTERGOVERNMENTAL 0 0 0 0 0
CHARGES FOR SERVICES 5,000 5,000 6,250 7,500 5,000
FINES&FORFEITURES 0 0 0 0 0
MISCELLANEOUS 7,622 7,830 8,661 7,600 7,500
OTHER FINANCING SOURCES 0 0 0 0 0
INTERFUND TRANSFERS 0 0 0 0 0
TOTAL REVENUES 12,622 12,630 14,911 15,100 12,500
BEGINNING FUND BALANCE 10,787 9,943 9,506 12,230 9.095
TOTAL RESOURCES $ 23,409 $ 22.773 $ 24,417 $ 27,330 $ 21,595
LITTER ABATEMENT FUND EXPENDITURES
2008 2009 2010 2011 2012
FUNCTION ACTUAL ACTUAL ACTUAL BUDGET BUDGET
SALARIES AND WAGES $ 0 $ 0 $ 0 $ 0 $ 0
PERSONNEL BENEFITS 0 0 0 0 0
SUPPLIES 0 0 0 0 0
OTHER SERVICES/CHARGES 12,266 12,067 12,660 15,400 15,400
tNTERGOVT'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 1,200 1,200 1,200 1,380 400
INTERFUND TRANSFERS 0 0 0 0 0
SUB-TOTAL EXPENDITURES 13,466 13,267 13,860 16,780 15,800
ENDING FUND BALANCE.. __ 9,943 9,506 10,557 10,550 5,795
TOTAL $ 23,409 $ 22,773 $ 24,417 $ 27,330 $ 21,595 y
City of Pasco,Washington 56 2012 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
2008 2009 2010 2011 2012
REVENUE ACTUAL ACTUAL ACTUAL BUDGET BUDGET
TAXES $ 0 $ 0 $ 0 $ 0 $ 0
LICENSES AND PERMITS 0 0 0 0 0
INTERGOVERNMENTAL 0 0 0 0 0
CHARGES FOR SERVICES -9,636 109,974 5,451 -16,000 4,000
FINES&FORFEITURES 36,271 50,753 45,267 40,000 40,000
MISCELLANEOUS 39,540 25,902 20,267 23,800 1,600
OTHER FINANCING SOURCES 0 0 0 0 0
INTERFUND TRANSFERS 0 0 0 0 0
TOTAL REVENUES 66,175 186,629 70,985 47,800 45,600
BEGINNING FUND BALANCE 228.773 271,248 334,W 342,820 249,958
TOTAL RESOURCES $ 294,948 $ 457,877 $ 405,533 $ 390,620 $ 295,558
REVOLVING ABATEMENT FUND EXPENDITURES
2008 2009 2010 2011 2012
FUNCTION ACTUAL ACTUAL ACTUAL BUDGET BUDGET
SALARIES AND WAGES $ 0 $ 0 $ 0 $ 0 5 0
PERSONNEL BENEFITS 0 0 0 0 0
SUPPLIES 0 0 0 0 0
OTHER SERVICESICHARGES 14,653 113,667 106,544 21,800 21,800
INTERGOVrL SERVICES&TAXES 47 62 0 0 0
CAPITAL OUTLAY 0 0 0 0 0
DEBT SERVICE 0 0 0 0 0
INTERFUND PMT FOR SERVICES 91000 9,600 14,400 16,560 3,400
INTERFUND TRANSFERS 0 0 0 0 0
SUB-TOTAL EXPENDITURES 23,700 123,329 120,944 38,360 25,200
ENDING FUND BALANCE 271,248 334,548 284,589 352,260 270,358
TOTAL__. _ __ $ 294.948 $ 457,877 $ 405,533 $ 390,620 $ 295,558
City of Pasco,Washington 57 2012 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
2008 2009 2010 2011 2012
REVENUE ACTUAL ACTUAL ACTUAL BUDGET BUDGET
TAXES $ 215,692 $ 219,769 $ 213,900 $ 220,000 $ 220,000
LICENSES AND PERMITS 0 0 0 0 0
INTERGOVERNMENTAL 0 0 0 0 0
CHARGES FOR SERVICES 0 0 0 0 0
FINES&FORFEITURES 0 0 0 0 0
MISCELLANEOUS 1,384 11059 1,663 300 0
OTHER FINANCING SOURCES 0 0 0 0 0
INTERFUND TRANSFERS 125.001 196,700 45,000 45,000 93,000
TOTAL REVENUE 343,077 417,526 260,563 265,300 313,000
BEGINNING FUND BALANCE 56,787 127,643 141,763 71,350 57,850
TOTAL RESOURCES $ 399,864 $ 545,171 $ 402,326 $ 336.650 $ 370.850
TRAC DEVELOPMENT & OPERATING FUND EXPENDITURES
2008 2009 2010 2011 2012
FUNCTION ACTUAL ACTUAL ACTUAL BUDGET BUDGET
SALARIES AND WAGES $ 0 $ 0 $ 0 $ 0 $ 0
PERSONNEL BENEFITS 0 0 0 0 0
SUPPLIES 0 0 0 0 0
OTHER SERVICESICHARGES 0 0 0 0 0
INTERGOV7L SERVICES&TAXES 169,231 301,665 231,994 150,000 240,000
CAPITAL OUTLAY 0 0 0 0 0
DEBT SERVICE 102.990 101,743 104,469 102,690 104,781
INTERFUND PMT FOR SERVICES 0 0 0 0 0
INTERFUND TRANSFERS 0 0 0 0 0
SUB-TOTAL EXPENDITURES 272,221 403,408 336,463 252.690 344,781
ENDING FUND BALANCE 127,643 141,763 65.863 83,960 26.069
TOTAL $ 399,864 $ 545,171 $ 402,326 $ 336,650 $ 370,850
City of Pasco,Washington 58 2012 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
2008 2009 2010 2011 2012
REVENUE ACTUAL ACTUAL ACTUAL BUDGET BUDGET
TAXES $ 0 $ 0 $ 0 $ 0 $ 0
LICENSES AND PERMITS 0 0 0 0 0
INTERGOVERNMENTAL 0 0 0 0 0
CHARGES FOR SERVICES 152,082 182,553 250,671 144,200 144,200
FINES&FORFEITURES 0 0 0 0 0
MISCELLANEOUS 64,691 52,747 38,321 40,000 1,000
OTHER FINANCING SOURCES 0 0 0 0 0
INTERFUND TRANSFERS 0 0 0 0 0
TOTAL REVENUES 216,773 235,300 288,992 184,200 145,200
BEGINNING FUND BALANCE 1,679,788 1,800,335 1,941.795 2,192,550 1,455,322
TOTAL RESOURCES $ 1,896,581 $ 2,035,635 $ 2,230787 $ 2,376,750 $ 1,600,522
PARK DEVELOPMENT FUND EXPENDITURES
2008 2009 2010 2011 2012
FUNCTION ACTUAL ACTUAL ACTUAL BUDGET BUDGET
SALARIES AND WAGES $ 0 $ 0 $ 0 $ 0 $ 0
PERSONNEL BENEFITS 0 0 0 0 0
SUPPLIES 0 0 0 0 0
OTHER SERVICES/CHARGES 0 0 0 0 0
INTERGOVTL SERVICES&TAXES 0 0 0 0 0
CAPITAL OUTLAY 91,272 93,424 19,105 0 0
DEBT SERVICE 0 0 0 0 0
INTERFUND PMT FOR SERVICES 0 0 0 0 0
INTERFUND TRANSFERS 4,954 416 717,000 265,000 0
SUB-TOTAL EXPEND17URES 96,226 93,840 736,105 265,000 0
ENDING FUND BALANCE 1,800,335 1,941,795 1,494,682 2,111,750 1,600,522
TOTAL _. .^_ _ _ _ $ 1,896,561 $ 2,035,635 $ 2,230,787 $ 2,376,750 $ 1,600,522
City of Pasco,Washington 59 2012 Budget
CAPITAL IMPROVEMENTS FUND
The Capital Improvement Fund accounts for real estate esclse tax revenue and other sources
deemed necessary by the Council, to fund various capital improvements,
CAPITAL IMPROVEMENTS FUND REVENUES
2008 2009 2010 2011 2012
REVENUE ACTUAL ACTUAL ACTUAL BUDGET BUDGET
TAXES $ 562,834 $ 522,034 $ 1.052,139 S 800.000 $ 800,000
LICENSES AND PERMITS 0 0 0 0 0
INTERGOVERNMENTAL 0 0 0 0 0
CHARGES FOR SERVICES 0 0 0 0 0
FINES&FORFEITURES 0 0 0 0 0
MISCELLANEOUS 143,517 107,715 71,631 5,000 1,100
OTHER FINANCING SOURCES 0 0 0 0 0
INTERFUND TRANSFERS 0 0 0 0 0
TOTALREVENUE 706,351 629,749 1,123,770 805,000 801,100
BEGINNING FUND BALANCE 3,836,187 3,570,605 4,196,315 3,716,310 1,854,271
TOTAL RESOURCES $ 4,542,538 $ 4,200,354 $ 5,320,085 $ 4,521,310 $ 2,655,371
CAPITAL IMPROVEMENTS FUND EXPENDITURES
2008 2009 2010 2011 2012
FUNCTION ACTUAL ACTUAL ACTUAL BUDGET ACTUAL
SALARIES AND WAGES $ 0 $ 0 $ 0 $ 0 $ 0
PERSONNEL BENEFITS 0 0 0 0 0
SUPPLIES 0 0 0 0 0
OTHER SERVICES/CHARGES 0 0 0 0 0
INTERGOVT'L SERVICES&TAXES 0 0 0 0 0
CAPITAL OUTLAY 213,121 2,925 0 80,000
DEBT SERVICE 0 0 0 0 0
INTERFUND PMT FOR SERVICES 0 0 0 0 0
INTERFUND TRANSFERS 758,812 1,114 3,179,791 1,322,000 1,316,112
SUB-TOTAL EXPENDITURES 971,933 4,039 3,179,791 1,402,000 1,316,112
ENDING FUND BALANCE 3,570,605 4,196,315 2,140,294 3,119,310 1,339,259
TOTAL $ 4.542.538 $ 4,200,354 $ 5,320,085 $ 4,521,310 $ 2,655,371
City of Pasco,Washington 60 2012 Budget
INDUSTRIAL DEVELOPMENT & INFRASTRUCTURE FUND
The Industrial Infrastructure Fund was created to make public Improvements intended to facilitate
private industrial investment.
INDUSTRIAL DEVEL. & INFRASTRUCTURE FUND REVENUES
2008 2009 2010 2011 2012
REVENUE _ ACTUAL ACTUAL ACTUAL BUDGET BUDGET
TAXES $ 0 $ 0 S 0 $ 0 5 0
LICENSES AND PERMITS 0 0 0 0 0
INTERGOVERNMENTAL 219,749 85,793 159,520 1611800 161,000
CHARGES FOR SERVICES 0 0 0 0 0
FINES&FORFEITURES 0 0 0 0 0
MISCELLANEOUS 23,867 17,886 16,049 1,000 700
OTHER FINANCING SOURCES 0 0 0 0 0
INTERFUND TRANSFERS 0 0 0 0 0
TOTAL REVENUE 243,616 103,679 175,569 162,800 161,700
BEGINNING FUND BALANCE 574,987 635,378 709,595 869,600 1,040,197
TOTAL RESOURCES $ 818.603 $ 739,057 $ 885,164 $ 1.032,400 $ 1,201,897
INDUSTRIAL DEVEL. & INFRASTRUCTURE FUND EXPENDITURES
2008 2009 2010 2011 2012
FUNCTION ACTUAL ACTUAL ACTUAL BUDGET BUDGET
SALARIES AND WAGES $ 0 5 0 $ 0 $ 0 $ 0
PERSONNEL BENEFITS 0 0 0 0 0
SUPPLIES 0 0 0 0 0
OTHER SERVICES/CHARGES 40.312 0 0 0 60,000
INTERGOVT'L SERVICES&TAXES 0 0 0 0 0
CAPITAL OUTLAY 142,913 29,462 0 0 0
DEBT SERVICE 0 0 0 0 0
INTERFUND PMT FOR SERVICES 0 0 0 0 0
INTERFUND TRANSFERS 0 0 0 0 0
SUB-TOTAL EXPENDITURES 183,225 29,462 0 0 50.000
ENDING FUND BALANCE 635,378 709,595 885,164 1,032.400 1,141,897
TOTAL $ 818,603 $ 739,057 $ 885,164 $ 1.032,400 $ 1,201,897
City of Pasco,Washington 61 2012 Budget
STADIUM/CONVENTION CENTER FUND
The Stadium/Convention Center Fund accounts for hotelfmotel tax money that may be spent only on
stadium, convention center, or any other qualified tourist promotional activities.
STADIUM/CONVENTION CENTER FUND REVENUES
2008 2009 2010 2011 2012
REVENUE ACTUAL ACTUAL ACTUAL BUDGET BUDGET
TAXES $ 216,692 $ 219,769 $ 218,313 $ 235,000 $ 210,000
LICENSES AND PERMITS 0 0 0 0 0
INTERGOVERNMENTAL 120,593 193,588 0 0 0
CHARGES FOR SERVICES 0 0 0 0 0
FINES&FORFEITURES 0 0 0 0 0
MISCELLANEOUS 12,299 16,996 12,547 15,340 13,500
OTHER FINANCING SOURCES 0 0 0 0 629.000
INTERFUND TRANSFERS 0 0 0 0 0
TOTAL REVENUES 349,584 430,353 230,860 250,340 852,500
BEGINNING FUND BALANCE 50.861 26,642 15.869 13,720 26,626
TOTAL RESOURCES $ 400.445 $ 456,995 $ 246,729 $ 264,060 $ 879,126
STADIUMICONVENTION CENTER FUND EXPENDITURES
2008 2009 2010 2011 2012
FUNCTION ACTUAL ACTUAL ACTUAL BUDGET BUDGET
SALARIES AND WAGES $ 367 $ 0 $ 0 $ 1,000 $ 0
PERSONNEL BENEFITS 118 0 0 200 0
SUPPLIES 867 1,092 0 200 200
OTHER SERVICESICHARGES 103,763 108,254 121,319 118,700 134,700
INTERGOVTL SERVICES&TAXES 1,897 241 0 11000 1,000
CAPITAL OUTLAY 0 0 0 0 0
DEBT SERVICE 125,125 126,950 128,363 124,688 475,788
INTERFUND PMT FOR SERVICES 2.447 31000 31000 3,500 9,550
INTERFUND TRANSFERS 139,219 201,589 0 0 139,000
SUB-TOTAL EXPENDITURES 373,803 441,126 252,682 249,288 760,238
ENDING FUND BALANCE 26342 15,869 -5,953 14,772 118,888
TOTAL _ $ 400,445 S 456,995 $ 246,729 $ 264,060 S , 879,126
Gty of Pasco,Washington 62 2012 Budget
LANDFILL REMEDIATION FUND
The Landfill Remediation Fund was created to account for any future post-closure costs,
LANDFILL REMEDIATION REVENUES
2008 2009 2010 2011 2012
REVENUE ACTUAL ACTUAL ACTUAL BUDGET BUDGET
TAXES $ 0 $ 0 $ 0 $ 0 $ 0
LICENSES AND PERMITS 0 0 0 0 0
INTERGOVERNMENTAL 0 0 0 0 0
CHARGES FOR SERVICES 0 0 0 0 0
FINES&FORFEITURES 0 0 0 0 0
MISCELLANEOUS 12,978 9,994 8,039 1,000 250
OTHER FINANCING SOURCES 0 0 0 0 0
INTERFUND TRANSFERS 0 0 0 0 0
TOTAL REVENUES 12,978 9,994 81039 1,000 250
BEGINNING FUND BALANCE 369,787 382,765 392,759 400,760 401,048
TOTAL RESOURCES $ 382.765 $ 392,759 $ 400,798 $ 401,760 $ 401,298
LANDFILL REMEDIATION EXPENDITURES
2008 2009 2010 2011 2012
FUNCTION ACTUAL ACTUAL ACTUAL BUDGET BUDGET
SALARIES AND WAGES $ 0 $ 0 $ 0 $ 0 $ 0
PERSONNEL BENEFITS 0 0 0 0 0
SUPPLIES 0 0 0 0 0
OTHER SERVICESICHARGES 0 0 0 0 0
INTERGOVTL 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 0 0 0 0 0
tNTERFUND TRANSFERS 0 0 0 0 0
SUB-TOTAL EXPENDMURES 0 0 0 0 0
ENDING FUND BALANCE 382,765 392.759 400,798 401,760 401,288
TOTAL $ 382,765 $ 392,759 $ 400,798 $ 401,760 $ 401,298
City of Pasco,Washington 63 2012 Budget
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 64 2012 Budget
LID 144 SANDIFUR PARKWAY STREETS FUND
LID 144 Sandifur Parkway Street Fund was established in accordance with Resolution No.3075 and
Ordinance No. 3864 to create Local Improvement District 144 to Improve curbs,gutters, storm drainage systems,
and power to approximately 1300 ft.of Road 90, Road 92 and Sandifur Parkway.
LID 144 SANDIFUR PARKWAY STREETS FUND
2008 2009 2010 2011 2012
REVENUE ACTUAL ACTUAL ACTUAL BUDGET BUDGET
TAXES $ 0 $ 0 $ 0 $ 0 5 0
LICENSES AND PERMITS 0 0 0 0 0
INTERGOVERNMENTAL 0 0 0 0 0
CHARGES FOR SERVICES 0 0 0 0 0
FINES&FORFEITURES 0 0 0 0 0
MISCELLANEOUS 0 4,500 83,635 0 60,000
OTHER FINANCING SOURCES 0 0 0 0 0
(NTERFUND TRANSFERS 0 0 0 0 0
TOTAL REVENUES 0 4,500 83,636 0 60,000
BEGINNING FUND BALANCE 0 0 4,500 0 9
TOTAL RESOURCES $ 0 $ 4.500 $ 88.136 $ 0 $ 60.009
LID 144 SANDIFUR PARKWAY STREETS FUND EXPENSES
2008 2009 2010 2011 2012
FUNCTION ACTUAL ACTUAL ACTUAL BUDGET BUDGET
SALARIES AND WAGES $ 0 $ 0 $ 0 $ 0 $ 0
PERSONNEL BENEFITS 0 0 0 0 0
SUPPLIES 0 0 0 0 0
OTHER SERVICES/CHARGES 0 0 0 0 0
INTERGOVT'L SERVICES&TAXES 0 0 0 0 0
CAPITAL OUTLAY 0 0 0 0 0
DEBT SERVICE 0 0 88,127 0 58,803
INTERFUND PMT FOR SERVICES 0 0 0 0 0
INTERFUND TRANSFERS 0 0 0 0 0
SUB-TOTAL EXPENDITURES 0 0 88,127 0 58,803
ENDING FUND BALANCE 0 4.500 9 0 1,206
TOTAL $ 0 S 4.500 $ 88,135 $ 0 $ 60,009
City of Pasco,Waspington 65 2012 Budget
LID 145 A STREET IMPROVEMENTS FUND
LID 145 A Street Improvements Fund was established in accordance with Resolution No.3089 and
Ordinance No. 3872 to create Local Improvement District 145 to improve"A"Street between Elm Avenue
and Road 40 East to City standards. Payments for the Improvements are made by issuance and sale
of LID warrants and/or LID Bonds by special assessments placed upon the properties within the district.
LID 145 A STREET IMPROVEMENTS FUND
2008 2009 2010 2011 2012
REVENUE ACTUAL ACTUAL ACTUAL BUDGET BUDGET
TAXES $ 0 $ 0 $ 0 $ 0 $ 0
LICENSES AND PERMITS 0 0 0 0 0
INTERGOVERNMENTAL 0 41,584 0 0 0
CHARGES FOR SERVICES 0 0 0 0 0
FINES&FORFEITURES 0 0 0 D 0
MISCELLANEOUS 0 728 57,727 D 2D7,050
OTHER FINANCING SOURCES 0 0 D D 0
INTERFUND TRANSFERS 0 0 0 0 0
TOTAL REVENUES 0 42,312 57,727 D 207,050
BEGINNING FUND BALANCE D D 42,312 D 189,136
TOTAL RESOURCES $ 0 $ 42,312 $ 10D,D39 $ 0 $ 396,186
LID 145 A STREET IMPROVEMENTS FUND EXPENSES
2006 2009 2010 2011 2012
FUNCTION ACTUAL ACTUAL ACTUAL BUDGET BUDGET
SALARIES AND WAGES $ 0 $ 0 $ 0 $ 0 $ D
PERSONNEL BENEFITS 0 0 0 D 0
SUPPLIES 0 0 0 0 D
OTHER SERVICES/CHARGES 0 0 0 0 0
INTERGOVT'L SERVICES&TAXES 0 0 0 0 0
CAPITAL OUTLAY 0 0 0 D 0
DEBT SERVICE 0 0 0 0 345,000
INTERFUND PMT FOR SERVICES 0 0 0 D 0
INTERFUND TRANSFERS 0 0 0 0 0
SUB-TOTAL EXPENDITURES 0 0 0 0 345,000
ENDING FUND BALANCE 0 42,312 100.039 0 51,186
TOTAL $ 0 $ 42,312 3 100,D39 $ D $ 396,186
City of Pasco,Washington 66 2012 Budget
LID 146 KURTZMAN PARK STREET IMPROVEMENTS FUND
LID 146 Kurtzman Park Street Improvements Fund was established in accordance with Resolution No. 3296 and
Ordinance No. 3932 to create Local Improvement District 146 to improve portions of Elm, Sycamore, Hugo
Waldermar, Cedar, and Butte Avenues to City standards. Payments for the improvements are made by issuance
and sale of LID warrants and/or LID Bonds by special assessments placed upon the properties within the districts.
LID 146 KURTZMAN PARK STREET IMPROVEMENTS FUND
2008 2009 2010 2011 2012
REVENUE ACTUAL ACTUAL ACTUAL BUDGET BUDGET
TAXES $ 0 $ 0 $ 0 $ 0 $ 0
LICENSES AND PERMITS 0 0 0 0 0
INTERGOVERNMENTAL 0 0 0 0 0
CHARGES FOR SERVICES 0 0 0 0 0
FINES&FORFEITURES 0 0 0 0 0
MISCELLANEOUS 0 0 0 0 35,030
OTHER FINANCING SOURCES 0 0 0 0 0
INTERFUND TRANSFERS 0 0 0 0 0
TOTAL REVENUES 0 0 0 0 35,030
BEGINNING FUND BALANCE 0 0 0 0 35,030
TOTAL RESOURCES $ 0 $ 0 $ 0 5 0 $ 70,060
LID 146 KURTZMAN PARK STREET IMPROVEMENTS FUND EXPENSES
2008 ' 2009 2010 2011 2012
FUNCTION ACTUAL ACTUAL ACTUAL BUDGET BUDGET
SALARIES AND WAGES $ 0 $ 0 $ 0 $ 0 $ 0
PERSONNEL BENEFITS 0 0 0 0 0
SUPPLIES 0 0 0 0 0
OTHER SERVICES/CHARGES 0 0 0 0 0
INTERGOVT`L SERVICES&TAXES 0 0 0 0 0
CAPITAL OUTLAY 0 0 0 0 0
DEBT SERVICE 0 0 0 0 11,071
INTERFUND PMT FOR SERVICES 0 0 0 0 0
INTERFUND TRANSFERS 0 0 0 0 0
SUB-TOTAL EXPENDITURES 0 0 0 0 11,071
ENDING FUND BALANCE 0 0 0 0 58.989
TOTAL $ 0 $ 0 $ 0 $ 0 $ 70,060
City of Pasco,Washington 67 2012 Budget
1999 FIRE STAT.ILIBRARY GENERAL OBLIGATION BOND FUND
The 1999 Fire Station/Library General Obligation Bond Fund is used to account for special levy
property taxes to meet debt service requirements on the voter approved bonds issued for the
renovation of the Pasco Public Library and construction of Fire Station No. 1,
1999 FIRE ST.ILIBRARY G. 0 . BOND FUND REVENUES
2008 2009 2010 2011 2012
REVENUE ACTUAL ACTUAL ACTUAL BUDGET BUDGET
TAXES $ 164.632 $ 153,521 $ 146.694 $ 154,000 $ 144,000
LICENSES AND PERMITS 0 0 0 0 0
INTERGOVERNMENTAL 0 0 0 0 0
CHARGES FOR SERVICES 0 D 0 0 0
FINES&FORFEITURES 0 0 0 0 0
MISCELLANEOUS 5,477 4,180 3,047 500 80
OTHER FINANCING SOURCES 0 0 0 0 0
INTERFUND TRANSFERS 0 0 0 0 0
TOTAL REVENUES 170,109 157.701 149,741 154,500 144,080
BEGINNING FUND BALANCE 100,648 105.479 102,923 104.320 103,094
TOTAL RESOURCES S 270,757 $ 263,180 S 252,664 $ 258,820 $ 247,174
1999 FIRE ST./LIBRARY G. 0. BOND FUND EXPENDITURES
2008 2009 2010 2011 2012
FUNCTION ACTUAL ACTUAL ACTUAL BUDGET BUDGET
SALARIES AND WAGES $ 0 $ 0 $ 0 $ 0 $ 0
PERSONNEL BENEFITS 0 0 0 0 0
SUPPLIES 0 0 0 0 0
OTHER SERVICESICHARGES 0 0 0 0 0
INTERGOVTL SERVICES&TAXES 0 0 0 0 0
CAPITAL OUTLAY 0 0 0 0 0
DEBT SERVICE 165,278 160,257 154,250 149,400 144,150
INTERFUND PMT FOR SERVICES 0 0 0 0 0
INTERFUND TRANSFERS 0 0 0 0 0
SUB-TOTAL EXPENDITURES 165.278 160,257 154.250 149,400 144.150
ENDING FUND BALANCE 105,479 102.923 98,414 109,420 103.024
TOTAL $ 270,757 $ 263,160 S 252,664 $ 258,820 $ 247,174
City of Pasco.Washington 68 2012 Budget
2002 U. T. G. O. REFUNDING BOND FUND
The 2002 UTGO Refunding Bond Fund is used to account for special levy property taxes to meet debt
service requirements on the bonds issued for the advance refunding of the voter approved 1993
General Obligation Bonds. The refunding bonds, issued at a lower interest rate than the origianal
bonds,will save the taxpayer's money through lower property taxes.
2002 U. T. G. 0. REFUNDING BOND FUND REVENUES
2008 2009 2010 2011 2012
REVENUE ACTUAL ACTUAL ACTUAL BUDGET BUDGET
TAXES $ 379.836 $ 379,270 $ 360,324 $ 380,000 $ 378,000
LICENSES AND PERMITS 0 0 0 0 0
INTERGOVERNMENTAL 0 0 0 0 0
CHARGES FOR SERVICES 0 0 0 0 0
FINES 8 FORFEITURES 0 0 0 0 0
MISCELLANEOUS 13,288 9,737 7,837 1,000 200
OTHER FINANCING SOURCES 0 0 0 0 0
INTERFUND TRANSFERS 0 0 0 0 0
TOTAL REVENUES 393,124 389,007 368,161 381,000 378,200
BEGINNING FUND BALANCE 230.008 241,540 248.915 577,611 237,622
TOTAL RESOURCES $ 623,132 $ 630,547 $ 617,076 $ 958.611 $ 615,622
2002 U. T. G. 0. REFUNDING BOND FUND EXPENDITURES
2008 2009 2010 2011 2012
FUNCTION ACTUAL ACTUAL ACTUAL BUDGET BUDGET
SALARIES AND WAGES $ 0 $ 0 $ 0 $ 0 $ 0
PERSONNEL BENEFITS 0 0 0 0 0
SUPPLIES 0 0 0 0 0
OTHER SERVICES/CHARGES 0 0 0 0 0
INTERGOVTL SERVICES&TAXES 0 0 0 0 0
CAPITAL OUTLAY 0 0 0 0 0
DEBT SERVICE 381,592 381.632 380,304 377,350 378,950
INTERFUND PMT FOR SERVICES 0 0 0 0 0
INTERFUND TRANSFERS 0 0 0 0 0
SUB-TOTAL EXPENDITURES 381,592 381,632 380,304 377,350 378,950
ENDING FUND BALANCE 241,540 248,915 236,772 581,261 236,872
TOTAL $ 623,132 $ 630,547 $ 617,076 $ 958,611 $ 615,822
City of Pasco,Washington 69 2012 Budget
LOCAL IMPROVEMENT DISTRICT GUARANTY FUND
The Local Improvement District Guaranty Fund is used to account for the guaranteeing of payment
of bonds and coupons of any City local improvement district created after the creation of the
Guaranty Fund.
L. I. D. GUARANTY FUND REVENUES
2008 2009 2010 2011 2012
REVENUE _ ACTUAL ACTUAL ACTUAL BUDGET BUDGET
TAXES $ 0 $ 0 $ 0 $ 0 $ 0
LICENSES AND PERMITS 0 0 0 0 0
INTERGOVERNMENTAL 0 0 0 0 0
CHARGES FOR SERVICES 0 0 0 0 0
FINES&FORFEITURES 0 0 0 0 0
MISCELLANEOUS 62,717 44,715 61,213 11500 600
OTHER FINANCING SOURCES 0 0 0 0 0
INTERFUND TRANSFERS 0 0 0 0 0
TOTAL REVENUES 62,717 44,715 61,213 1,500 600
BEGINNING FUND BALANCE 1,657,855 1,720,559 955,374 X977 3_74 935,683
TOTAL RESOURCES $ 1,720,572 $ 1,765,274 S 1,016,587 $ 978,874 $ 936,283
L. I.D. GUARANTY FUND EXPENDITURES
2008 2009 2010 2011 2012
FUNCTION ACTUAL ACTUAL ACTUAL BUDGET BUDGET
SALARIES AND WAGES $ 0 $ 0 $ 0 $ 0 $ D
PERSONNEL BENEFITS 0 0 0 0 0
SUPPLIES 0 0 0 0 0
OTHER SERVICES/CHARGES 13 13 34 0 0
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 0 0 0 0 0
INTERFUND TRANSFERS 0 809,887 190,113 0 0
SUB-TOTAL EXPENDITURES 13 809,900 190,147 0 D
ENDING FUND BALANCE 1,720,559 955,374 826.440 978,874 936,283
TOTAL $ 1,720.572 $ 1.765,274 $ 1,016,587 $ 978,874 $ 936,283
City of Pasco.Washington 70 2012 Budget
THIS PAGE
INTENTIONALLY
LEFT BLANK
City of Pasco,Washington 71 2012 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 72 2012 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
2008 2009 2010 2011 2012
REVENUE ACTUAL ACTUAL ACTUAL BUDGET BUDGET
TAXES 0 0 0 $ 0 $ 0
LICENSES AND PERMITS 0 0 0 0 0
INTERGOVERNMENTAL $ 0 $ 0 $ 0 0 2,067,902
CHARGES FOR SERVICES 0 0 0 0 0
FINES&FORFEITURES 0 0 0 0 0
MISCELLANEOUS 0 0 0 0 0
OTHER FINANCING SOURCES 0 0 0 0 0
INTERFUND TRANSFERS 1,107,843 1,715,604 3,486,904 0 2.622.887
TOTAL REVENUES 1,107,843 1,715,604 3,486,904 0 4,690,789
BEGINNING FUND BALANCE 92.835 92,835 359,884 819.192 1.272,150
TOTAL RESOURCES 1,200,678 1,808,439 3,846.788 819.192 5,962,939
GENERAL CAPITAL PROJECTS FUND EXPENSES
2008 2009 2010 2011 2012
FUNCTION ACTUAL ACTUAL ACTUAL BUDGET BUDGET
SALARIES AND WAGES 0 0 0 0 0
PERSONNEL BENEFITS 0 0 0 0 0
SUPPLIES 10,915 0 0 0 0
OTHER SERVICESICHARGES 46.111 239,795 0 0 0
INTERGOV71-SERVICES&TAXES 0 0 0 0 0
CAPITAL OUTLAY 1,050,817 1,173,351 2,646,031 0 51819,055
DEBT SERVICE 0 0 0
INTERFUND TRANSFERS 0 0 379,791 0 0
SUB-TOTAL EXPENDITURES 1,107,843 1,413,146 3,025,822 0 5,819,055
ENDING FUND BALANCE 92,835 395.293 820,986 819,192 . 143,884
TOTAL $ 1,200,678 $ 1,808,439 $ 3,846,788 $ 819,192 $ 5,962,939
City of Pasco.Washington 73 2012 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 74 2012 Budget
Public Works-Utilities
tlTYMANAGER
PUBUC WORKS
DIRECTOR
Qrr
ENGwEFR
REEDONISION PLANT DNISION
MANAGER MANAGER
A4eOMTE EMYIROXAEENTAa
DES�caE REDUUnoEes
,ASST.FaD AKa ,�u aDMeN ASS'TI ADMRI ASSTI
'tom E sPEeAUSr
1a REMAM
WATER CRO55 IRRIGATION TEORAIWATER SEWER WATER WASTERWATER PROCWATER IARORATO RY MECHANIC
[NSTRIBUTION CONNECT*N COLLKTION TREATMENT 1REATWW REUSE FAO
XEAW CRO55 IGW Ayy COLLfCi10N5 CMU PLANT CMU PLANT LMPWRL LAD PLAM
EMOMENT C]F04'"ON EOLIPAifNf �pMpfF LLADWOAKER OPERATOR OPERATOR OPEMTOR TFaHIRaAY CMFRATtM
OPERATOR SKnALIST OPEAATO"
CAUK HEAW PUNT PLANT NVWIP
HEAW U1RfIY EQUIPMENT OPFJUITORS OPERATORS CBERATOR
--w"NANa
DroR WORKER NEAW OPERATOR PIANIUMTT
STREETS ' EQUPMEW UIRlTv
L........1 OPERATOR LEERlTT MuNTENAXCE WORKER
����� IPTtI7TY MAMD4WO WORKER
1 EQUIPMENT j � WORKR HFAW
1 RENTAL E /NUTVW R FQIAPMENT
L I
r������J CM@PATOR
U60RFR
X[AW
f4UIPNRM
DPERAroR
City of Pasco,Washington 75 2012 Budget
PERSONNEL SUMMARY
MONTHLY/
NUMBER OF EMPLOYEES HOURLY
RANGE
POSITION 2008 2009 2010 2011 2012 MIN - MAX
PUBLIC WORKS DIRECTOR 0.60 0.60 0.60 0.60 0.60 9.672
DIVISION MANAGERS 1.70 1.70
FIELD DIVISION MGR 0.70 0.70 0.70 7,506
PLANTS DIVISION MGR 1.00 1.00 1.00 6,909
ASST. DIVISION MGR. 0.30 0.30 0,30 0.30 0.30 5.719
SENIOR ENGINEER-UTILITY 1.00 1.00 1.00 1 1.00 0.00 29.80-39.23
FOREMAN 1.00 1.00 1.00 1.00 1.00 29.13-31,93
CHIEF OPERATOR-PLANTS 2.00 2.00 2.00 2.00 2.00 29.13-31.93
INSTRUMENTATION TECH 1.00 1.00 1.00 1.00 1.00 27.53-36.24
ASSOCIATE ENGINEER It 0.00 1.00 1.00 1.00 1.00 27.53-36.24
LEAD PWRF OPERATOR 9.00 1.00 1 1.00 1.00 1.00 25,38-27.73
COLLECTION LEAD WORKER 1.00 1.00 1.00 1.00 1.00 25.38-27.73
LAB TECHNICIAN 1.00 1.00 1.00 1.00 1.00 24.05-26.49
WATER PLANT OPERATOR 3.00 3.00 3.00 3.00 3.00 24.05-26.49
WW PLANT OPERATOR 6.00 6.00 6.00 6.00 6.00 23.72-26.26
H.E. OPER./MECHANIC 1.00 1,00 1.00 1.00 1.00 23.72-26.26
CROSS CONNECT SPECIALIST 2.00 1 2,00 2.00 100 2.00 23.72-26.26
HEAVY EQUIP.OPERATOR 14.00 15.00 14.00 14.00 14.00 22.80-25.30
SAFETY/ENV SPECIALIST 1.00 1.00 1.00 1.00 1.00 22.14-29.15
ENGINEER TECH II 0.00 0.00 0.00 1.00 0.00 20.86-27.47
UTILITY MAINT.WORKER 4.00 4.00 4.00 4.00 4.00 17.73-20.22
DEPARTMENT ASSISTANT II 0.50 0.50 1 1.50 0.50 0.50 16.13-21.23
ADMINISTRATIVE ASSISTANT 1 1.50 1.50 1.50 1.50 1.50 15.50-20.41
PLANT UTILITY WORKER 2.00 2.00 2.00 2.00 2.00 13.49-16.10
DEPARTMENT ASSISTANT II 0.00 0.00 0.00 0.00 0.00
LABORER 1.00 1.00 1.00 1.00 1 1.00 9.25-11.98
TOTAL 46.60 48.60 48.60 48.60 1 46.60
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 76 2012 Budget
WATERISEWER UTILITY FUND REVENUES
2008 2009 2010 2011 2012
REVENUE ACTUAL ACTUAL ACTUAL BUDGET BUDGET
TAXES $ 0 $ 0 $ 0 $ 0 $ 0
LICENSES AND PERMITS 0 0 0 0 0
INTERGOVERNMENTAL 15,771 140,642 488,151 0 2,600,000
CHARGES FOR SERVICES 15,772,360 16,872,887 18,032,898 18,279,650 18,255,904
FINES&FORFEITURES 0 0 0 0 0
MISCELLANEOUS 1,285,782 1,438,013 1,225,577 1,026,000 1,172,775
OTHER FINANCING SOURCES 573,780 9,942,999 10,310,000 0 0
INTERFUND TRANSFERS 264,000 543,459 137,970 284,000 0
TOTAL REVENUES 17,911,693 29,038,000 30,194,596 19,589,650 22,028,679
BEGINNING FUND BALANCE 13,117,545 8,714,281 12,447,106 6,454,396 8.450,543
TOTAL RESOURCES $ 31,029,238 $ 37,752,281 $ 42,641,702 $ 26.044,046 $ 30,479,222
WATERISEWER UTILITY FUND EXPENDITURES
2008 2009. 2010 2011 2012
FUNCTION ACTUAL ACTUAL ACTUAL BUDGET BUDGET
SALARIES AND WAGES 2,205,179 2,662,208 2,703,485 2,851.469 2,689,474
PERSONNEL BENEFITS 423,332 478,159 421,890 501,681 459,040
SUPPLIES 668,955 479,287 728,564 1,304,066 1,560,200
OTHER SERVICESICHARGES 1,774,261 2,072,469 2,085,839 2,677,417 3,435,056
INTERGOVTL SERVICES&TAXES 1,932,285 2,143,776 2,205,509 2,163,140 2,283,523
CAPITAL OUTLAY 7,871,407 9,958,734 12,259,737 6,237,322 7,788,930
DEBT SERVICE 4,360,869 4,540,607 9,097,521 5,284,271 5,076,380
INTERFUND PMT FOR SERVICES 1,690,745 1,841,739 11809,859 1,890,016 2,741,941
INTERFUND TRANSFERS 1,387,924 1,127,996 0 0 179,565
SUB-TOTAL EXPENDITURES 22,314,957 25,305,175 31,312,404 22,909,382 26,214,109
ENDING FUND BALANCE 8,714,281 12,447,106 11,329.298 3,134,664 4,265,113
TOTAL $ 31,029,238 $ 37,752.281 $ 42,641,702 $ 26,044,046 $ 30,4479_,222
City of Pasco.Washington 77 2012 Budget
INTERNAL
SERVICE
FUNDS
Intemal 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 78 2012 Budget
Equipment Rental
CITY MANAG ER
PUBUCWORKS
DIRECTOR
FIELD DIVISION
MANAGER
ADMIN DEPARTMENT
ASSISTANT I ASSISTANT II
ASSTFIELD DIVISION
MANAGER
CHIEFMECHANfc
MECHANICS
PERSONNEL SUMMARY
MONTHLY/
NUMBER OF EMPLOYEES HOURLY
RANGE
POSfTION 2008 2009 2010 2011 2012 MIN - MAX
FIELD DIVISION MANAGER 0.15 0.15 0.15 0.15 0.15 7,506
ASST.DIVISION MGR. 0.35 0.35 0.35 0.35 0.35 5,719
CHIEF MECHANIC 1.00 1.00 1.00 1.00 1.00 26.72-29.2 5d
MECHANIC 2.00 2.00 2.00 2.00 2.00 24.05-26.49
DEPARTMENT ASSISTANT II 0,00 0.50 0.50 0.50 0,50 16.13-21.23
ADMINISTRATIVE ASSISTANT 0.30 0.30 0.30 0.30 0.30 15.50-20.41
DEPARTMENT ASSISTANT I 0.50 0.00 0.00 0.00 0.00
TOTAL 4.30 4,30 4.30 4,30 1 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 79 2012 Budget
EQUIPMENT RENTAL OPERATING FUND REVENUES
GOVERNMENTAL TYPE ACTIVITIES
2008 2009 2010 2011 2012
REVENUE ACTUAL ACTUAL ACTUAL BUDGET BUDGET
TAXES $ 0 $ 0 $ 0 $ 0 $ 0
LICENSES AND PERMITS 0 0 0 0 0
INTERGOVERNMENTAL 0 0 0 0 0
CHARGES FOR SERVICES 5,414 11,953 7,011 762,444 1,004,942
FINES&FORFEITURES 0 0 0 0 0
MISCELLANEOUS 758,842 935,955 810.903 49,656 200
OTHER FINANCING SOURCES 0 0 2,000 0 0
INTERFUND TRANSFERS 51,700 80,982 0 0 0
TOTAL REVENUES 815,956 1,028,890 819,914 812,100 1,005,142
BEGINNING FUND BALANCE 130,665 57,273 245,331 243,094 148,557
TOTAL RESOURCES $ 946,821 $ 1,086,163 $ 1,065`5 $ 1,055,194 $ 1,153,699
EQUIPMENT RENTAL OPERATING FUND EXPENDITURES
GOVERNMENTAL TYPE ACTIVITIES
2008 2009 2010 2011 2012
FUNCTION ACTUAL ACTUAL ACTUAL BUDGET BUDGET
SALARIES AND WAGES $ 237,976 $ 255,381 $ 188,429 $ 248,460 $ 187,238
PERSONNEL BENEFITS 39,067 41,931 30,016 42,880 27,020
SUPPLIES 509,637 418,595 476,991 468,800 661,150
OTHER SERVICES/CHARGES 40,122 64,982 52,754 68,000 67,100
INTERGOVTL SERVICES&TAXES 0 0 0 0 0
CAPITAL OUTLAY 5,167 3.943 0 0 0
DEBT SERVICE 0 0 0 0 0
INTERFUND PMT FOR SERVICES 57,579 56,000 56,818 61,490 96,668
INTERFUND TRANSFERS 0 0 0 0 0
SUB-TOTAL EXPENDITURES 889,548 840,832 605,008 889,630 1,039,176
ENDING FUND BALANCE 57,273 245,331 260,237 165,564 114,523
TOTAL $ 946,821 $ 1,086,163 $ 1,065,245 $ 1,055,194 $ 1,153,699
City of Pasco,Washington 80 2012 Budget
EQUIPMENT RENTAL OPERATING FUND REVENUES
BUSINESS TYPE ACTIVITIES
2006 2009 2010 2011 2012
REVENUE ACTUAL ACTUAL ACTUAL BUDGET BUDGET
TAXES $ 0 $ 0 $ 0 $ 0 $ 0
LICENSES AND PERMITS 0 0 0 0 0
INTERGOVERNMENTAL 0 0 0 0 0
CHARGES FOR SERVICES 6,424 2,614 7,014 282,324 421,594
FINES&FORFEfTURES 0 0 D 0 0
MISCELLANEOUS 299,887 388,987 293,039 9,226 9,226
OTHER FINANCING SOURCES 0 0 0 0 0
WTERFUND TRANSFERS 0 0 0 0 0
TOTAL REVENUES 306,311 391,601 300,053 291,550 430,820
BEGINNING FUND BALANCE -10,855 -216 108,245 220,627 150,817
TOTAL RESOURCES $ 295 456 $ 391,385 $ 408,298 $ 512,177 $ 581,637
EQUIPMENT RENTAL OPERATING FUND EXPENDITURES
BUSINESS TYPE ACTIVITIES
2008 2009 2010 2011 2012
FUNCTION ACTUAL ACTUAL ACTUAL BUDGET BUDGET
SALARIES AND WAGES $ 0 $ 0 $ 0 $ 0 $ 0
PERSONNEL BENEFITS 0 0 0 0 0
SUPPLIES 217,920 171,432 218,093 254,600 368,600
OTHER SERVICES/CHARGES 16,452 22,326 22,293 21,500 37,500
INTERGOVrL SERVICES&TAXES 0 0 0 0 0
CAPITAL OUTLAY 0 0 0 0 0
DEBT SERVICE 0 0 0 0 D
INTERFUND PMT FOR SERVICES 9,600 8,400 9,600 9,600 12,9DD
INTERFUND TRANSFERS 51,700 80,982 0 0 0
SUB-TOTAL EXPENDITURES 295,672 283,140 249,986 285,700 419,000
ENDING FUND BALANCE -216 108.245 158.312 226,477 162,637
TOTAL $ 295,456 $ 391,385 $ 408,298 $ 512,177 $ 561.637
City of Pasco,Washfngton 81 2012 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
2008 2609 2010 2011 2012
REVENUE ACTUAL ACTUAL ACTUAL BUDGET BUDGET
TAXES $ 0 $ 0 $ 0 $ 0 $ 0
LICENSES AND PERMITS 0 0 0 0 0
INTERGOVERNMENTAL 0 0 0 0 0
CHARGES FOR SERVICES 0 0 0 0 0
FINES&FORFEITURES 0 0 0 0 0
MISCELLANEOUS 665,043 581,463 642,676 562,000 993,512
OTHER FINANCING SOURCES 70,000 0 -53,221 1,000 0
tNTERFUND TRANSFERS 0 0 0 0 - 196,000
TOTAL REVENUES 735,043 581,463 589,455 563,000 1,189,512
BEGINNING FUND BALANCE 2,373,564 2447,057 2,393,114 3,185,220 33,459
TOTAL RESOURCES $ 3.108.607 $ 3,428,520 $ 2,982,569 $ 3,748,220 $ 4.612.971
EQUIPMENT RENTAL REPLACEMENT FUND EXPENDITURES
GOVERNMENTAL TYPE ACTIVITIES
2008 2009 2010 2011 2012
FUNCTION ACTUAL ACTUAL ACTUAL BUDGET BUDGET
SALARIES AND WAGES 0 0 0 0 0
PERSONNEL BENEFITS 0 0 0 0 0
SUPPLIES 0 0 52,680 0 0
OTHER SERVICESICHARGES 0 0 0 0 0
INTERGOVTL SERVICES&TAXES 0 0 0 0 0
CAPITAL OUTLAY 261,550 188,483 460,013 103,500 628,989
DEBT SERVICE 0 0 0 0 0
INTERFUND PMT FOR SERVICES 0 0 0 0 0
INTERFUND TRANSFERS 0 439,298 0 0 0
SUB-TOTAL EXPENDITURES 261,550 627,781 512,693 103,500 628,989
ENDING FUND BALANCE 2.847,057 2,393,114 2,865.663 3.644,720 3,983,982
TOTAL $ 3,108 607 $ 3,020,895 $ 3,378,356 $ 3,746,220 $ 4412,971
City of Pasco,Washington 82 2012 Budget
EQUIPMENT RENTAL REPLACEMENT FUND REVENUES
BUSINESS TYPE ACTIVITIES
2008 2009 2010 2011 2012
REVENUE ACTUAL ACTUAL ACTUAL BUDGET BUDGET
TAXES $ 0 $ 0 $ 0 $ 0 $ 0
LICENSES AND PERMITS 0 0 0 0 0
INTERGOVERNMENTAL 0 0 0 0 0
CHARGES FOR SERVICES 0 0 0 0 0
FINES&FORFEITURES 0 0 0 0 0
MISCELLANEOUS 277,157 277,809 306,945 310,550 486,370
OTHER FINANCING SOURCES 0 22,121 0 0 0
INTERFUND TRANSFERS 0 0 0 0 0
TOTAL REVENUES 277157 299,930 306,945 310,550 486,370
BEGINNING FUND BALANCE 1.124,522 1,385,083 1,456,462 1,278,274 1,324,486
TOTAL RESOURCES $ 1.401,679 $ 1,685,013 $ 1,765,407 $ 1.588.824 $ 1,810.856
EQUIPMENT RENTAL REPLACEMENT FUND EXPENDITURES
BUSINESS TYPE ACTIVITIES
2008 2009 2010 2011 2012
FUNCTION ACTUAL ACTUAL ACTUAL BUDGET BUDGET
SALARIES AND WAGES 0 0 0 0 0
PERSONNEL BENEFITS 0 0 0 0 0
SUPPLIES 0 0 0 0 0
OTHER SERVICESICHARGES 0 0 0 0 0
INTERGOV' L SERVICES&TAXES 0 0 0 0 0
CAPITAL OUTLAY 16,626 226,551 312,162 423,000 278,460
DEBT SERVICE 0 0 0 0 0
fNTERFUND PMT FOR SERVICES 0 0 0 0 0
INTERFUND TRANSFERS 0 0 0 0 0
SUB-TOTAL EXPENDITURES 16,826 226,551 312,162 423,000 278,460
ENDING FUND BALANCE 1,385,053 1,458,462 1,453.245 1.165,824 1,532,396
TOTAL $ 1,401,679 $ 1.685.013 $ 1,765.407 $ 1,588,824 $ 1,810.856
City of Pasco,Washington 83 2012 Budget
MEDICALIDENTAL 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
2008 2009 2010 2011 2012
REVENUE ACTUAL ACTUAL ACTUAL BUDGET BUDGET
TAXES $ 0 $ 0 $ 0 $ 0 $ 0
LICENSES AND PERMITS 0 0 0 0 0
INTERGOVERNMENTAL 0 0 0 0 0
CHARGES FOR SERVICES 0 0 0 D D
FINES&FORFEITURES 0 0 D D 0
MISCELLANEOUS 3,309,665 3,532,716 3,564,857 3,569,960 3,823,600
OTHER FINANCING SOURCES 0 0 0 0 D
INTERFUND TRANSFERS 0 0 0 0 0
TOTAL REVENUES 3,309,665 3,532,716 3,564,857 3,569,960 3,823,60D
BEGINNING FUND BALANCE 322,591 984.437 1,606;114 1.501,082 1,382,555
TOTAL RESOURCES $ 3,632,256 $ 4,517.153 $ 5.170.971 $ 5,071.042 $ 5,206.165
MEDICALIDENTAL INSURANCE FUND EXPENDITURES
2008 2009 2010 2011 2012
FUNCTION ACTUAL ACTUAL ACTUAL BUDGET BUDGET
SALARIES AND WAGES $ 0 $ 0 $ 0 $ 0 $ 0
PERSONNEL BENEFITS 2,280,524 2,483,187 3,148,201 3,000,000 3,700,000
SUPPLIES 0 0 0 0 0
OTHER SERVICESICHARGES 349,295 403,852 340,045 385,001) 385,000
INTERGOVTL 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 18,000 24,000 30,000 34,500 88,100
INTERFUND TRANSFERS 0 0 0 0 0
SUB-TOTAL EXPENDITURES 2,647,819 2,911,039 3,518.246 3,419,500 4,173,100
UNRESERVED FUND BALANCE 839,437 1,056,114 1,102,725 1,101,542 483,065
RESERVED-INCURRED BUT NOT REPORTED 145,000 550,000 550.000 550,000 550,000
TOTAL $ 3,632.256 $ 4,517,153 $ 5.170,971 $ 5,071.042 $ 5.206,165
City of Pasco,Washington 84 2012 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
2008 2009 2010 2011 2012
REVENUE ACTUAL ACTUAL ACTUAL BUDGET BUDGET
TAXES $ 0 $ 0 S 0 $ 0 5 0
LICENSES AND PERMITS 0 0 0 0 0
INTERGOVERNMENTAL 0 0 0 0 0
CHARGES FOR SERVICES 20,382 15,547 8,212 8,000 9,850
FINES&FORFEITURES 0 0 0 0 0
MISCELLANEOUS 516 285 254 0 0
OTHER FINANCING SOURCES 0 0 0 0 0
INTERFUND TRANSFERS 0 0 0 0 0
TOTAL REVENUES 20,898 15,832 8,466 81000 9,850
BEGINNING FUND BALANCE 23.280 20,127 18,582 26,530 10,845
TOTAL RESOURCES $ 44.178 $ 35 959 $ 27,048 $ 34.530 $ 20,695
CENTRAL STORES FUND EXPENDITURES
2008 2009 2010 2011 2012
FUNCTION ACTUAL ACTUAL ACTUAL BUDGET BUDGET
SALARIES AND WAGES $ 0 $ 0 $ 0 $ 0 $ 0
PERSONNEL BENEFITS 0 0 0 0 0
SUPPLIES 24,051 17,377 13,467 10,000 2,500
OTHER SERVICES/CHARGES 0 0 0 0 0
INTERGOVrL 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 0 0 0 0 0
INTERFUND TRANSFERS 0 0 0 0 0
SUB-TOTAL EXPENDITURES 24,051 17,377 13,467 10,000 2,500
UNRESERVED FUND BALANCE 11,770 10,403 13,581 24,530 18,195
RESERVED FOR INVENTORY 8,357 8,179 0 0 0
TOTAL $ 44,178 $ 35,959 $ 27,048 $ 34,530 $ 20.695
City of Pasco,Washington 85 2012 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 86 2012 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
2008 2009 2010 2011 2012
REVENUE ACTUAL ACTUAL ACTUAL BUDGET BUDGET
TAXES $ 0 $ 0 $ 0 $ 0 $ 0
LICENSES AND PERMITS 0 0 0 0 0
INTERGOVERNMENTAL 0 0 0 0 0
CHARGES FOR SERVICES 16,890 13,685 12,423 11,000 14,478
FINES&FORFEITURES 0 0 0 0 0
MISCELLANEOUS 13,250 9,524 7,703 100 100
OTHER FINANCING SOURCES 0 0 0 0 0
iNTERFUND TRANSFERS 0 0 0 0 0
TOTAL REVENUES 30,140 23,209 20,126 11,100 14,578
BEGINNING FUND BALANCE 340,486 357,376 371,061 382,060 397,656
TOTAL RESOURCES $ 370,626 $ 380,565 $ 391,187 $ 393,160 $ 412,234
CITY VIEW CEMETERY ENDOWMENT FUND EXPENDITURES
2008 2009 2010 2011 2012
FUNCTION ACTUAL ACTUAL ACTUAL BUDGET BUDGET
SALARIES AND WAGES $ 0 $ 0 $ 0 $ 0 $ 0
PERSONNEL BENEFITS 0 0 0 0 0
SUPPLIES 0 0 0 0 0
OTHER SERVICES/CHARGES 0 0 0 0 0
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 0 0 0 0 0
INTERFUND TRANSFERS 13,250 9,524 7,703 100 300
SUB-TOTAL EXPENDITURES 13,250 9,524 7,703 100 300
ENDING FUND BALANCE 357,376 371,061 383,484 393.060 411,934
TOTAL $ 370,626 $ 380,585 $ 391.187 $ 393,160 $ 412,234
City of Pasco,Washington 87 2012 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 govemments, and/or other funds.
City of Pasco,Washington 88 2012 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.
OLD FIRE MEDICAL (OPEB) FUND REVENUES
2008 2009 2010 2011 2012
REVENUE ACTUAL ACTUAL ACTUAL BUDGET BUDGET
TAXES $ 0 S 0 $ 0 $ 0 $ 0
LICENSES AND PERMITS 0 0 0 0 0
INTERGOVERNMENTAL 0 0 0 0 0
CHARGES FOR SERVICES 0 0 0 0 0
FINES&FORFEITURES 0 0 0 0 0
MISCELLANEOUS 0 0 67,250 0 33,300
OTHER FINANCING SOURCES 0 0 0 0 0
INTERFUND PMT FOR SERVICES 0 0 0 0 0
INTERFUND TRANSFERS 0 0 1,925,281 0 0
TOTAL REVENUES 0 0 1,992,531 0 33,300
BEGINNING FUND BALANCE 0 0 0 0 1,913,734
TOTAL RESOURCES $ 0 $ 0 $ 1,992,531 $ 0 $ 1,947,034
OLD FIRE MEDICAL (OPEB) FUND EXPENSES
2008 2009 2010 2011 2012
FUNCTION ACTUAL ACTUAL ACTUAL BUDGET BUDGET
SALARIES AND WAGES $ 0 $ 0 $ 0 $ 0 $ 0
PERSONNEL BENEFITS 0 0 0 0 0
SUPPLIES 0 0 0 0 0
OTHER SERVICESICHARGES 0 0 0 0 0
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 0 0 0 0 105,756
INTERFUND TRANSFERS 0 0 0 0 0
SUB-TOTAL EXPENDITURES 0 0 0 0 105,756
ENDING FUND BALANCE 0 0 1,992,531 0 1,841.278
TOTAL $ 0 $ 0 $ 1,992,531 $ 0 $ 1,947,034
City of Pasco,Washington 89 2012 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.
OLD FIRE PENSION FUND REVENUES
2008 2009 2010 2044 2012
REVENUE ACTUAL ACTUAL ACTUAL BUDGET BUDGET
TAXES $ 0 $ 0 $ 0 $ 0 $ 0
LICENSES AND PERMITS 0 0 0 0 0
INTERGOVERNMENTAL 41,723 39,785 41,516 42,000 45,000
CHARGES FOR SERVICES 0 0 0 0 0
FINES&FORFEITURES 0 0 0 0 0
MISCELLANEOUS 147,473 121,107 169,780 30,000 11,084
OTHER FINANCING SOURCES 0 0 0 0 0
INTERFUND TRANSFERS 0 365,929 0 0 0
TOTAL REVENUES 189,196 526,821 211,296 72,000 56,084
BEGINNING FUND BALANCE 3,248,818 3,236,286 3.565,410 3,025,692 1,356,142
TOTAL RESOURCES $ 3,438.014 S 3,763,107 $ 3,776,706 $ 3,097,692 $ 1,412,226
OLD FIRE PENSION FUND EXPENSES
2008 2009 2010 2011 2012
FUNCTION ACTUAL ACTUAL ACTUAL BUDGET BUDGET
SALARIES AND WAGES $ 0 $ 0 $ 0 $ 0 $ 0
PERSONNEL BENEFITS 106,765 92,145 95,543 112,500 110,000
SUPPLIES 0 0 0 7,000 0
OTHER SERVICES/CHARGES 0 0 0 0 0
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 94,963 105,552 7,200 109,400 97,600
INTERFUND TRANSFERS 0 0 1,925.281 0 0
SUB-TOTAL EXPENDITURES 201,728 197,697 2,028,024 226,900 207,600
ENDING FUND BALANCE 3.236,266 3,565,410 1,748,682 2,868,792 1,204,426
TOTAL $ 3,438,014 $ 3,763,107 $ 3,776,706 $ 3,097,692 $ 1,412,226
City of Pasco,Washington 90 2012 Budget
ORDINANCE NO.
AN ORDINANCE ADOPTING THE CITY OF PASCO CAPITAL PROJECTS BUDGET
FOR THE YEAR 2012
WHEREAS,subsequent to due notice and public hearing thereon, the City Council for the City of Pasco
has approved the following capital Project Budget for the year 2012: NOW,THEREFORE,
THE CITY COUNCIL OF THE CITY OF PASCO DOES ORDAIN AS FOLLOWS:
Section 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 Profect Title 20_11 {Decrease) Proiect
C&ED HOME/NSP 12011 Continue f}
Continuing Waldemar/Helena(1 of 3 lots) 132,897 132,897
Continuing Waldemar/Helena(2 of 3 lots) 132,897 132,897
Continuing Waldemar/Helena(3 of 3 lots) 132,897 132,897
Continuing NSP Project#1 127,000 127,000
Total C&ED Home/NSP 2011 - 525,691 - 525,691
C&ED H_t]h1 FJNSP New 2012}
2012 New HOME -Project#1 - 52,500 52,500
2012 New NSP-Project#1 - 127,000 127,000
2012 New NSP-Project#2 - 66,000 66,000
Total C&ED-HOME/NSP 2012 - - 245,500 245,500
General Prn1ecfs_LA1_1J
Continuing City Hall Roof Replacement 297,000 - 297,000
Total General (2011) 297,000 - - 297,000
Genera Pr�riectstNe 20121
2012 New Fine Aiterting Systems - 70,000 70,000
2012 New Financial System-HR&Payroll - 170,120 170,120
2012 New Financial System-Financials - 197,940 197,940
2012 New Financial System-Utility&Proj Acctg - 113,230 113.230
Total General (2012) - - 551.290 551,290
Park&Facilities 12011 Continued}
Continuing Linda Loviisa(Capitol)Park 265,000 79,510 344,510
Continuing Chiawana Parts Restroom Upgrades 210,000 41,000 251.000
Total Parks(2011) 475,000 120,510 - 595.510
Park&Facilitiem(New 2012ti
2012 New Animal Shelter Facility - 203,000 203,000
2012 New GESA Stadium Overlay - 139,000 139,000
2012 New Chiawana Overlay - 73,000 73,000
Total Parks (2012) - - 415,000 415,000
City of Pasco.Washington 81 2012 Budget
CIP Budget Increase New CIP Budget
Status Prolect Title 2011 (Decrease) Pro'ec 2012
Rtreet(Construe fion,II120111 Con#lnued
Continuing Lewis St Overpass 5,212,626 1,146,812 6,359,438
2011 Supp New CBC Main Entr&Argent Traffic Signal 346,500 346,500
Continuing A St and SR 12 Interchange 40,000 (40,000) -
Continuing 4th Ave Corridor- North Segment 300,000 170,140 470,140
Continuing 4th Ave South Street Improve 850,000 350,000 1,200,000
Continuing LID#148 Kurtzman Parts Ph.11 St. Imp, - 732,707 732,707
Continuing Road 68 Improvements(Phase II) 300,000 154,200 454,200
2011 Supp New 2011 STP Grant Overlays 980,000 980,000
2011 Supp New Oregon Ave(SR397) 220,000 220,000
Continuing 2011 Alley Hard Surfacing(Chip Sealing) 80,000 - 80,000
Total Street Construction 2011 6,782,626 4060,359 - 10.842.985
Street Consiruction dew 2012?
2012 New 2012 Alley Hard Surfacing(Chip Sealing) - 80,000 80,000
2012 New Powerline Road - 65,000 65,000
2012 New Road 68 Widening-South of 1-182 - 80,000 80,000
Total Street Construction 2011 - - 225,000 225,000
'Water Construction (Continued 2011
Continuing West Side Water Treatment Plant 12,000,000 1,365,331 13,365,331
2011 Supp New Columbia Water Supply Project 579,000 579,000
Continuing 2011 Water Distrib Line Ext.(Kurtzman) 58,450 (23,950) 34,500
Continuing 2011 Water Distrib Line Ext(Upsize Rd 72) 50,050 - 50,050
Continuing 2011 Fiftrat Plant Improv(Storage Bldg) 50,000 50,000 100,000
Continuing Water Fill Station 200,000 - 200,000
Continuing Broadmoor Pump Station Improvements 600,000 (55,000) 545,000
Total Water Construction 2011, 12,958,500 1.915,381 - 14,873,881
Vat*(Construction (New 2012E
2012 New Annual Water Line Distrib Extensions - 150,000 150,000
2012 New 2012 Meter Replace &Cross Connect - 150,000 150,000
2012 New Water Line Replace-Road 56 - 204.000 204,000
Total Water Construction 2012 - - 504,000 504,000
Sewer Construrtiown(2011 Continuer#} -
2011 Supp New Lift Station-Commercial&Kahlotus Hwy - 1,100,000 1,100,000
2011 Supp New NW Common Lift Sations - 71,000 71,000
Continuing 2010 WWTP Improvements 11980,000 - 1,980,000
Total Sewer Construction 2011 1,980.000 1,171,000 - 3.151,000
Sewer Construction (New 24121
2012 New Annual Sewer Line Re-Lining - 410,000 410,000
2012 New Annual Sewer Line Extensions - 200,000 200,000
Total Sewer Construction 2012 - - 610.000 610,000
F!WRF Construction(New 2012) -
2012 New PWRF Farm Related - 170,000 170,000
Total PWRF Construction 2012 - - 170,000 170,000
$tofmWater Construction 120 111 -
C6ntinuing LID#148 Kurtzman Park Ph, I1 49,230 49,230
Total Stonnwater Const 2011 - 49,230 - 49,230
tone ta struction New 20
2012 New Annual Drywell Retrofit - 100,000 100,000
Total Stormwater Const 2012 - - 100,000 100,000
City or Pasco,Washington 92 2012 Budget
CIP Budget Increase New CIP Budget
Status Prolect Title 2D11 (Decrease) Project 20...12
lrrioation Construction(2011 Continued)
Continuing Well Houses 150,000 - 150,000
2011 Supp New USBR brig Connection 2,402,000 2,402,000
Total Irrigation Construction 2011 150,000 2,402,000 - 2,552,000
Irruption Construction fNiaw 20121
2012 New Annual Irrigation Line Extensions - 100,000 100,000
2012 New Linda Loviisa Well House - 60.000 60,000
Total Irrigation Construction 2012 - - 160,000 160,000
TOTAL CIP BUDGET 22,643,126 10 244,171 2,980,790 35,868,087
TOTAL2011 CONTINUING 22,643,126 10,244,171 - 32,887,297
TOTAL 2012 NEW - - 2,980,790 2,980,790
TOTAL CIP BUDGET 22,643.126 10,244,171 2980,790 35,868.087
Section Two: This Ordinance shall be in full force and effect on January 1, 2012
PASSED by the City Council of the City of Pasco this 19th day of December. 2011.
ATTEST;
DEB81E CLARK, CITY CLERK MATT WATKINS. MAYOR
APPROVED AS TO FORM: LELAND B. KERR,CITY ATTORNEY
City of Pasco,Washington 93 2012 Budget
INDIVIDUAL
PROJECT
SHEETS
City of Pasco,Washington 94 2012 Budget
2012 CIP BUDGET
Purchase in 2012 for 2013 Construction
Project Manager. ANGIE PITMAN
Lead Department: C&ED
Design Start Date:
Bid Opening:
Award
Accepted by Councif:
Project Project to Final Scheduled Scheduled Scheduled
Expenditures Revised Date YearBnd Year Year Year
mate
12131110 2011 2012 2013 2014
Acquisition _ 1
Accu isitlon _50,000 50.000
Acouisition Costs-Other 2.500 _ 2.500
Construction
Construction-K&H- 65.000 65.000
Project Delivery
Praiect DeliverV Deliver 4,WD 4 DDo
Construction-Incidentals 1.000. l 1,000
LJ Projectto Scheduled Scheduled Scheduled Scheduled
Funding Sources Revised Date Year Year Year Year
Bud et 12131110 201 2012 2013 2014
HOME 122.500 _ _ 52.500 .00d
- I I
City or P89co.Washington 95 2012 Budget
2012 CIP BUDGET
House to be purchased In 2012 for rehab in 2012
Project Manager. ANGIE PITMAN
Lead Department: C&ED
Design Stan Date:
Bid Opening:
Award
Accepted by Council:
•f Ar - - - -
Praject Project to Final Scheduled Scheduled Scheduled
&pendltures Revised Date Year End Year Year Year
Estimate 12,131110 2011 2012 2013 2014
Acquisition _
Acquisition 77.000 77.000
Acqui0don Costs-Other 11 1.000 1,000
Construction
Construction-K&H- 4000 44,000
Project Delivery _
Project Delivery 3.000~_ 3.000
Construction-Incidentals 2.000 2.000
Project to Scheduled Scheduled Scheduled Scheduled
Funding Sources Revised Date Year Year Year Year
t 12131110 2011 2012 2013 2014
NSP 127,000 127.000
City of Peseo,Washington 06 20t2 Budget
2012 CIP BUDGET
House to be purchasM in 2012for rehab In 2013
Project Manager. ANGIE PITMAN
Lead Department C&ED
Design Start Date:
Bid Opening
Award;
Accepted by Councll:
Project _ Project to Final Scheduled Scheduled Scheduled
Expenditures Revised pate Year End Year Year Year
Estimate 121311,10 2011 2012 2013 201
Acquisition _
ug1tion 65,000 _ 65.000
uisition Costs-Other _ 1,000 _ _ 1.000
Construction-K&H- 56,000
Pto)ect DeliverZr -
Pro}ect Delivery 3.000 3.000
Construction-Incidentats I 2000 2000
Project to Scheduled Scheduled Scheduled Scheduled
Funding Saurces Revised Date Year Year Year Year
Bud et 12131110 2011 201Z 2013 2014
NSP 127,000 66,000 1 61.000
I I
City of Pasco,Washington 97 2012 0udgel
2012 CIP BUDGET
Project Manager. BOB GEAR InstaU rse aflertng system In ttuee stautons
Lead Department: FIRE
Design Start Date
Bid OpeNng
Award
Accepted by Council
Project Projector Final Scheduled Scheduled Scheduled
Ekpenditures Revised Date Year End Year Year Year
Mar 1 I
Ind Muar Assets a$5.000 %C 000 70 00 I
Project to Scheduled Scheduled Scheduled Scheduled
Funding Sources Revised Date Year Year Year Year
Bud et 12131110 2011 2022 2013 2014
Ln al Fund 70 000 1 70.000
I - I
City or Pasco,Washington Ba 2012 Budget
2012 CIP BUDGET
pr
Project Manager, DUNYELE MASON Replace current human resources and payroll financial
Lead Department FINANCE system with updated.Integrated system.
Design Stan Date:
Bid Opening.
Award
Accepted by Council
r
Project Prolectto Final Scheduled Scheduled Scheduled
Expenditures Revised Date Year End Year Year Year
Estimate 12131110 2011 2012 2013 202
Constriction Contract(Allocable) 49.750_ 1 49,750
Contract Servxes#1{Consulting)_ 1 10sw 10800
Contract Services#Y Data Conversion)15800 158011
Other -
Individual Assets>$5.000 Ttvrare 00 47 8 47
Non-Capnotvabie Items< 000 T 13 970 73,870
N.nn-Capltnt Services Im mentlTra}nl ! 32.400 - 32.400
I '
Pralectto Scheduled Scheduled Scheduled Scheduled
Funding Sources Revised Date Year Year Year Year
Bud ct 12131JI0 2011 2012 2013 2014
General Fund 122.500_ 122.$00 1 — --
Ambulance Fund 11.80_0 _ 11,900_
Water Fund 1$ 15,UJ0 I
Sewer Fund 14,3W 14,300
Storm Fund I 1 7a0 1.7eD
trrigntior Fund 780 1.780
PWRF Fund ZAN
City of Pasw.Washi+yton 1K 2012&dW
2012 CIP BUDGET
Protect Manager. DUNYELE MASON Replace current general ledger,accounts payable,receivable
Lead Department FINANCE receivable,LID,Capital assets,with updated
Design Start Date financial system
Bid Opening:
Award
Accepted by Councif.
Project Projeclto Final Scheduled Scheduled Scheduled
Expenditures Revised Dale Year End Year Year Year
Estimate IzAhlo z0v 2022 2013 2014
Construction •I
Construction Contract IAlfocabl4 57.M 57960
ContractServices aYt Consult) I 9.800 9EOp
Contract Services&#�? Data onvemion 21.600 21JOW
Other _
_Individual Assets>$6L000 Software 58.590 MS30
16-C.npl403ble Items<$5.000 ravel 1 130 __ t5,1�0
Non-Capital Services flmplemenVTralnin 37300 ;�7 200
_ Projectto Scheduled Scheduled Scheduled Scheduled
Funding Sources Revised Date Year Year Year Year
Budow 12,131110 2091 2012 2013 2014
General Fund 11 30 112,930
Ambulance Fund 5.940 1 5,910
Water Fund _ 33.250 _33 250
Sewer Fund 31.670_ 31.870 I
Storm Fund 3,960 3,9W
Mrgsllwn Fund _ 3.960 3.9601
PNIRF Fund 8
I
Ctry or Pasco.WmNnGron 100 2012 Budget
2012 CIP BUDGET
Project Manager. DUNYELE MASON Replace current utility billing,service order,
Lead Department FINANCI° construction,cormact and grant management systems
Design Stan Date: with updated,Integrated,financial system
Bid Opening:
Award:
Accepted by Cound:
Project J Project to Final Scheduled Scheduled Scheduled
FSrpendltures Revised Date Year End Year Year Year
Estimate 10 2011 2012 2013 2014
Construction
Consruobon Cornrect(Allocable) 65 210 32 605 32605
Conlrad Services#1(Consuftlirtal 13 200 7.2.1_ 6 DOO
Contract§WM #2(Data Conversbn) 24,0W —12000 1:'DOD
Other -
Individual Assets>L5,000 Software 1 70.30 35 275 35.025
f or>CaDnalza6la ttertts<_55,000{Travel) 15.520_. 8 150 7 370_
Servbes mantfTraini 34.8W 16.0W ! 16800
!m
Project to Scheduled Scheduled Scheduled Scheduled
Funding Sources Revised Date Year Year Year Year
Budge 12,131110 2011 2012 2013 2014
General Fund
Ambulance Fund
Water Fund 9 8 0 46.1540 46
Sewer Fund 89.210 ".606 ".605
Storm Fund 5 575 6,576
tlrgaiion Fund 11 160 57 75
PWRF Fund 17,840 8,920- 8 920
I
A 1 1 1
c4V of Plmco,washmgwn 101 2012 Budget
2012 CIP BUDGET
�.
New fadlity needed to the aCA.Location and 1fatlCtltlfl not
Project Manager. RICK TERWAY determined W this time.Prelim htary costs and design
Lead ACas are co
Project Project to Final Scheduled Scheduled Scheduled
bpend/tures Revised bate Year End Year Year Year
Ewmate 12131110 2011 2012 2013 ZO
Pro-Design _ 100 000 100.000
Pr OWJEasements TI
Wcfoors
2030001— 203 000 1
Construction _
Construction Contract 1 041 000 1041,000
I
Projecttio Scheduled Scheduled Scheduled Scheduled
Funding Sources Revised Date Year Year Year Year
Bud et 12 31 10 2011 2012 2013 2014
ment Fund 11344,000 1 + 3130 000 300,000 744,t?00
1 � i
Coy of Pasco.WashkigW 102 2012 sWgM
2012 CIP BUDGET
Overtay of the parking[o!
PM)eet Manager.
Lead Department aueuc WORKS
Design Start Date:
Bid Opening
Award
Accepted by Councl:
project Project to Final Scheduled Scheduled Scheduled
&pendltures Revised Date Year,End Year Year Year
Estimate 12/7 1110 2011 2012 2013 2014
Other ----- —
Individual Assets>V000 -
non-C_aprtauz_a a Items<g$000
Nort-Ce SeNces 138 139.000
ContOwn0as
I�
Pro/echo Scheduled Scheduled Scheduled Scheduled
Funding Sources Revised _ Date Year Year Year Year
Bu et VY71J10 20IJ 2012 2013 2014
SUM=Convert on Ctr Fund 139 ow 'I _ 138.000
Chy of POKO.WatNvon 103 2012 a4dw
2012 CIP BUDGET
Overlay of the parking lot and o0rr10 Ing road.
Project Manager.
Lead Puauc WORKS
Pro/act Pro/echo Final Scheduled Scheduled Scheduled
MWendft+res Revised Date YearBnd Year Year Year
Estl ate IZ :�1 10 2012 2012 2013 2014
Other
_Indhddual Assets?55,OD0 _ __
Ikn-Capits tab@ Items<55,000
Non-Capil Services 73.000 73.000
ncies
Pro)ectto Scheduled Scheduled Scheduled Scheduled
F'undingSources Revised Date Year Year Year Year
Budget 12,-31110 2011 20L2 2013 2014
General Fund -~ 73.000 i 73.000
i..
r.
Ckyof P&S40,Wa&Nnglcn 104 2012 Budgel
2012 CIP BUDGET
Chip seal gravel alleys.There are a total of 270 alleys
Project Manager: in the City.The Chip Seal program started in 1988.To
Lead Department PUBLIC WORKS date the City has completed 222 alleys leaving 48 alleys
Design Start Date leaving 48 alleys remaining,The City is completing 12
Bid Opening: alleys per year so the program will be finished in 4 years
Award
Accepted by Coundl:
Project Project to Final Scheduled Scheduled Scheduled
Expenditures Revised Date Year End Year Year Year
Estimate 12131110 2011 2012 2013 2014
Construction
Construction Contract 80,000 _ _ 80.000
Total Project Expense Budget: 80.000
. .
_ Project to Scheduled Scheduled Scheduled Scheduled
Funding Sources Revised _ Date Year Year Year Year
Budw 121,71110 2011 2012 2013 2014
Capitalament Fund 80 000 + 80.000
city of Pasco,Wawnpton 105 2012&N*I
2012 CIP BUDGET
Adjacent to BPA poweriines a north city limb from
Project Manager. Rd 68 to Rd 100. Construct new arterial street behveen
Lead De artment PUBLIC WORKS Rd 68 and Rd 100
Project Project to Final Scheduled Scheduled Scheduled
�p�dKur+st Revised Date Year End Year Year Year
Estimate 12131110 2011 2012 2013 2014
Design —
Internal ineennglPrcjec!Mgmt 70.000 65 DDO 5,000
Construction
Internal Engr-Prolbignd-Intemal Inspertrons. 50.000 50.000 I
Construction Contract I�} 717.000 717,000
Material Testing I ! 1ox !0.600
Post Construction _
Internal Engineering 3,VIC 3.000
To tat Project Eylwnse Budget, r rr rri ri
Project to Scheduled Scheduled Scheduled Scheduled
Funding Sources Revised Date Year Year Year Year
Rud et 12131110 2021 2012 2013 20I4
Traffic Impact Fees 435 000 65 000 370.000 '
Arterial Street Fu- 415.000 i _ 4112,006I 3,000
r rrr r rrr irr rr
City d Pasco,Washington 108 2012 Budget
2012 CIP BUDGET
Road 68-Argent St to 1-162
Project Manager the width will vary between 48ft to 62 It
Lead Department PUBLIC WORKS depends on the price per alley. Likely,6-7 alleys plus
Design Start Date. repairs on other alleys. Process is Oil/Rock/Oil/Rock
Bid Opening which bind together to provide a solid surface.
Award. This project is part of an on-going process.
Accepted by Council
Project Project to Final Scheduled Scheduled Scheduled
lkpenditures Revised Date Year End Year Year Year
Estimate 12131110 2011 2012 2013 2014
Design I
Internal Engineering-MoiectMinnt mow I 88,000
Prop1ROWlEasements
Acquisitions 50.000 50
Construction
Internal En2r-Prot Mgmt-Internal Inspections 60000
Contract Inspectors - 392.500 392 i
Mateiial Testing 7 1 7.500
Post Construction
Intemal En ig neenng 10.000 I 10.000
Total f1rniect EXpense Budget: _ I
600,00D
Project to Scheduled Scheduled Scheduled Scheduled
Funding Sources Revised Date Year Year Year Year
Bud cl ,..�f 12131110 2011 2012 2013 2014
STP(2012 Anoli ation) 276.000 I 45,000 233.000 1 -
Arterial Street Fund 45,000 277,004
City of Pasco.Washington 107 2012 Budget
2012 CIP BUDGET
Annual program to address water system needs relating
Project Manager. to dead end or incomplete water Imes,systems demands
Lead Department: PUBUC WORKS looping,etc.Locations will be identified on a yearly basis
Design Start Date: Needs will be prioritized and cost esUamtes made.Those
Bid Opening: identified in most need and meet budgetary requirements
Award will be pursued during that year.
Accepted by Council:
Project Project to Final Scheduled Scheduled Scheduled
Expenditures Revised Date Year End Year Year Year
Estimate 12131110 2011 2012 2013 2014
Design
Internal Engineerino/P roject Mgmt 8.600: 9,600
Advertising&Postage 760 i 750
Construction _
_Internal Engr•P m
-Inteai I 1 20,260 20.250
Materials 707 OD 107,600
Material Testing 3 3000
Post Construction
Intemai Engineerinc-
Contingencies 7,6W' 7,500
i
150.000
Project to Scheduled Scheduled Scheduled Scheduled
Funding Sources Revised Date Year Year Year Year
Hud et 12131110 2011 2012 2013 2014
Water Rates 150,000 150,000
I -
-
City or Pasco,WashNton 108 2072 Budget
2012 CIP BUDGET
Replacement of water meters and bac"ow devices.
Project Manager.
Lead Department: PUBLIC WORKS
Design Start Date:
Bld Opening.
Award
Accepted by Council:
it r r r::� -•
Project Project to Final Scheduled Scheduled Scheduled
&pendltures Revised _ Date YearEnd Year Year Year
Estmine 12131110 2011 2012 2013 2014
Constructlon
Materials I 150,000 150 000
. ...
Project to Scheduled Scheduled Scheduled Scheduled
Funding Sources Revised Date Year Year Year Year
Budiffet 12131110 2011 2012 2013 2014
Water Rates 150 000 150.000
111
City of Pasco,Washington 109 2012 Budget
2012 CIP BUDGET
Replace approximately 2700 lineal feet of existing 6 inch
Project Manager irrigation class PVC along Rd 56 from Court St to Sylvester
Lead Department: PUBUC WORKS with S inch ductile iron pipe.Project will include neconnec
Design Start Date: tion of existing services and various appurtenances
Bid Opening. (fire hydrants,etc.).
Award
Accepted by Council:
Protect Project to Final Scheduled Scheduled Scheduled
Expenditures Revised Date Year End Year Year Year
Estimate 12131110 2011 2012 2013 2014
Design
Internal En .neertriglProject mt 14.000 14.000 1
Advertising&Postage 1000 1 1,000
Construction
Internal Engr-Pro 10,BD I
10,800 _
Construction Contract 165,0D0 165,000
Material Testing 2.500 I ism I
Post Construction _
Internal En tggn. 700 700
Contingencies _ 10.000 . 10.000 -
,T ..
Project to Scheduled Scheduled Scheduled Scheduled
Funding Sources Revised Date Year Year Year Year
Bud et 12/31110 2011 2012 2013 2014
Water Rates 204 OOD 204,000
City of Pasco,WaWngton 110 2012 Budget
2012 CIP BUDGET
Most locations requiring some level of rehabilitation are
Project Manager. located in the older sections of town,primarily south of
Lead Department: PUBLIC WORKS 1-182,east of US 12 and West of Road 44
Design Start Date:
Bid Opening
Award:
Accepted by Council
-- i. i -'- :r, r
Project Project to Final Scheduled Scheduled Scheduled
Expenditures Revised Date Year End Year Year Year
Estimate 12 31 10 2012 2012 2013 2014
Design I _
Internal EngineeringiProject Mgmt 10 600 10.6 0
Advertising_&Postsga 1 000 1.000
Construction f -
Internal Engr•Pro)Mgmt-Intemal Inspectlo 17400 17,100
Construction Contract r r 376 300 378.300 1
Other Professional Services 1 DOD 1�00�
Post Construction _
Intemal Engineering 700 700
Contingencies 3.000 1 3400
Hudge 410 OC . ..
Project to Scheduled Scheduled Scheduled Scheduled
Funding Sources Revised Date Year Year Year Year
Budget 12 1 il 0 2011 2012 2013 2014
Sewer Rates 410,000 410000
r� .r
City of Pasco,Washington 111 2012 Budget
2012 CIP BUDGET
Annual program to address sewer system needs,over-
Project Manager. sizing of proposed sewer lines.Locations will be identified
Lead Department: PUBLIC WORKS 1-182.east of US 12 and West of Road 44,
Design Start Date
Bid Dpening
Award
Accepted by Council
Project Project to Final Scheduled Scheduled Scheduled
Expenditures Revised Date Year End Year Year Year
Es 'mate 1213VI 0 2011 2012 2013 2014
Design
Internal EnyineeringlProj__ Mgmt 10,000 _1— 10.000-
Advertising&PoMepe X000 2,000
Construction
Intemal Engr-Prp;hlgml-Intemal Ins 0 22000 22,000
Construction Contract 151,500 151,500
Material Testing 3,000 3.000 1
Post Construction _ _ _
Internal Engineering I 1000 1.000
Contingencies _ 10600 10,S00I
Project to Scheduled Scheduled Scheduled Scheduled
FundingSources Revised Date Year Year Year Year
Budget 121,71110 2011 2012 2013 2014
Sewer Rates 200,000 200.000
- i
City of Paso,Washhgton 112 2012 Budget
2012 CIP BUDGET
Process Water Reuse Facility
Project Manager.
Lead Department: PUBLIC MRKS Irrigation circle arm pivot replacement
Design Start Date:
Bid Opening:
Award:
Accepted by Council:
Project Project to Final Scheduled Scheduled Scheduled
Expenditures Revised Date Year End Year Year Year
EsUmai 12 31110 2021 2012 2013 2014
Contingencies _ 170.000 170000
LJ Project to Scheduled Scheduled Scheduled Scheduled
Funding Sources Revised Date Year Year Year Year
Burl et 2 3I 10 2011 2012 2013 2014
PWRF Farm Revenue 170,000 170,000
City of Pasco,Washington 113 2012 Budget
2012 CIP BUDGET
Project Manager.
Lead Department: PUBLIC WORKS
Design Start Date
Bid Opening
Award
Accepted by Council
Project Project to Final Scheduled Scheduled Scheduled
Expenditures Revised Date Year End Year Year Year
Estimate 12131110 2011 2012 2013 2014
Design--
internal EngineerinVProjectMgmt 7.900 7.900
Advertising&Postage 1.000 I 1.000 _
Construction
Internal E_n rfl Proi mt-Intemal 1 10,700 10700
77
Construction Contract 77 00 77,200
Post Construction
Intemal Er?-eerin2 j I 7001 700
Contingencies I 2.500 _ 4— 2S00
77n,
Projectto Scheduled Scheduled Scheduled Scheduled
Funding Sources Revised Date Year Year Year Year
Bud et 12131110 2011 2012 2013 2014
_ I I
Storm rater Rates �1 1 0,000_ 100 000 1
- I
CAyor Pas=,Washington 114 2012 Budget
2012 CIP BUDGET
_,-Swafaluy 11ruiert ,
As needs dictate and as areas are identified,irrigation
Project Manager. Imes vAll be installed to Improve/expand the existlng
Lead Department PUBLIC WORKS system
Design Stan Date
Bid Opening;
Award:
Accepted by Council:
Project Project to Final Scheduled Scheduled Scheduled
Ekpenditures Revised Date YearBnd Year Year Year
Estimate 12131110 2011 2012 2013 2014
Design — __ _ _
Internal Encineenng;Prciect Mgmt 3_.200 3.200 _
Advertising&Postage 250 _ 250
Construction
Internal Engr-Prof Mcmt-intemal Inspection 7.000 i 7.000 _
Constr.Contrail 55.800 65.800
Material Testing 1,250_ 1,250
Post Construction
__Internal Engineering I 1 500 I I 500
Contlilikoncies 2.000 2.000 l_
I I
Project to Scheduled Scheduled Scheduled Scheduled
Funding Sources Revised Date Year Year Year Year
Budget 12131110 2011 2012 2013 2014
_ I
Rates '100.000 100.000
_ - l
,I=:r.�+1�+...�•. -_ -- r� Sri , r� 4�,
City or Pnoo,Washington 115 2012 Budget
2012 CIP BUDGET
-- --- -- -- - Construct block structures around existing pump
Project Manager. systems.Each structure shall enclose the system
Lead Department PUBLIC WORKS entirely and provide noise barriers to the surrounding
Design Start Date community.
Bid Opening:
Award.
Accepted by Council
•,err .�rl.:na�`r,ti.r, �
Project Project to Final Scheduled Scheduled Scheduled
&pendltures Revised Date Year End Year Year Year
Ewmate 0 2011 2012 2013 2014
Design I _
tntemat EngineenryVProect Mgmt 4,200 r 4.200
Advertlsi_ng&Postage 1.00.0 _ 1,000
Permits 3.000 3.000
Construction
Internal Engr-Prof tAgmt•Intemal Jrt ort 14.000 I 14000
_Constr.Contract l 311,100 1 311 100
Mate dal Testing 1.0130 1,000
Post Construction _
Intemal Engineering 700 700,
Contingencies 5 000 __ 5,000
Total Prylect Expense Uu4qct_- 0�r
Project to Scheduled Scheduled Scheduled Scheduled
Funding Sources Revised Date Year Year Year Year
Bud et 12131110 2011 2012 2013 2014
Ir 1111 rrgat<on Rates � 60,000 . _. B 000 _
—
City or Pasco,Waahington lie 2012 Budget
CITY OF PASCO
COMPARATIVE SUMMARY OF AD VALOREM TAXES
($per$1000 ASSESSED VALUE)
2009 2010
ASSESSED LEVY PER ASSESSED LEVY PER
VALUE $1000 A.V. AMOUNT VALUE $1000 A.V. AMOUNT
GENERALLEVY
CURRENT EXPENSE $2,861,340,058 $1.6882 $4.830,451 $2,916,387,950 $1.6903 $4,929,475
2001 L.T.G.O.SOFTBALL 0.2099 600,670 0.2060 600,835
2002 L.T.G.O.&REFUNDING 0.1074 307,215 0.1096 319,690
Sub-Total 2.0055 5,738,336 2.0059 5,850,000
SPECIAL LEVY
Voted:
1999 L.T.G.O.FIRE 2,508,565,372 0.0344 86,199 2,525,567,616 0.0341 86,199
1999 L.T.G.O.LIBRARY 2,508,565,372 0.0271 66,051 2,525,567,616 0.0269 68,051
2002 U.T.G.O.REFUNDING 2,254,589,270 0.1690 381,025 2,275,591,170 0.1670 380,000
Sub-Total 0.2305 535,275 0.2281 534,250
GRAND TOTAL $2.2360 $6,273,611 $2.2340 $6,384,250
2011 2012 Estimated
ASSESSED LEVY PER ASSESSED LEVY PER
VALUE $1000 A.V. AMOUNT VALUE $1000 A.V. AMOUNT
GENERAL LEVY
CURRENT EXPENSE $3,100,250,228 $1.6758 $6,112,376 $3,205,056,802 $1.7440 $6,308,058
2011 L.T.G.O.REFUND 2001 0.1248 400,000
2001 L.T.G.O.SOFTBALL 0.1936 600,175
2002 L.T.G.O.&REFUNDING 0.1022 316,903 0.0994 318,559
Sub-Total 1.9716 7,029,454 1.9682 7,026,617
SPECIAL LEVY
Voted:
1999 L.T.G.O.FIRE $2,691,134,107 0.0310 83,293 $2,772,961,373 0.0290 80,355
1999 L.T.G.O.LIBRARY $2,691,134,107 0.0244 65,758 $2,772,961,373 0.0229 63,445
2002 U.T.G.O.REFUNDING $2,409,343,904 0.1565 377,000 $2,489,075,445 0.1521 378,600
Sub-Total 0.2119 526,051 0.2040 522,400
GRAND TOTAL $2.1834 $7,555,505 $2.1721 $7,549,017
City of Pasco 117 2012 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, 2012
RATIO OF
BONDED DEBT
FISCAL APRIL 1 ASSESSED BONDED TO ASSESSED BONDED DEBT
YEAR POPULATION VALUATION DEBT VALUE PER CAPITA
2002 34,630 $1,127,156,465 13,745,000 1.2% 396.91
2003 37,580 $1,304,080,231 16,030,000 1.2% 426.56
2004 40,840 $1,437,069,638 15,325,000 1.1% 375.24
2005 44,190 $1,779,825,339 14,500,000 0.8% 328.13
2006 47,610 $1,987,640,071 13,650,000 0.7% 286.70
2007 50,210 $2,314,634,072 12,765,000 0.6% 254.23
2008 52,290 $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 $3,100,250,228 7,670,000 0.2% 125.74
City of Pasco 118 2012 Budget
CITY OF PASCO
DEBT LIMITATION AS OF JANUARY 1, 2012
ESTIMATED ASSESSED VALUATION for 2012 TAXES $3,205,056,802
GENERAL PURPOSES
Councilmanic:
Capacity(1.50%of Assessed value) 48,075,852
Less:
G.O.Bonds Outstanding 6,155,000
T.R.A.C.Obligation 283,448
State L.O.C,A.L.Program 248,000
Port of Pasco 60,963
6,747,411
Available Councilmanic Capacity Excluding Capital Leases 41,328,441
Voter-Approved: 60 percent approval
Total Capacity(2.50%of Assessed Value) 80,126,420
Less:
Councilmanic Outstanding 6,747,411
Issued Voter-Approved 1,515,000
8,262,411
Available Voter-Approved Capacity $71,864,009
UTILITY PURPOSES
Voter-Approved:
Capacity(2.5%of Assessed Value) 80,126,420
Available Utility Capacity 80,126,420
OPEN SPACE AND PARK FACILITIES
Voter-Approved:
Capacity(2.5%of Assessed Value) 80,126,420
Available Open Space and Park Facilities Capacity 80,126,420
TOTAL AVAILABLE DEBT CAPACITY $232,116,849
City of Pasco 119 2012 Budget
CITY OF PASCO
As of December 31,2012
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 ;001 LTGO REFUNDING 4,110,000 9/15/2011 2.00-4.00% 12/l/2020
2002 L.T.G.O.& REFUNDING BOND: LEVY LOWERING 3,635,000 10/1/2002 2.00-4,70% 411/2022
FIRE HYDRANTS
CIVIC CTR IMPROVEMENTS
VOTER-APPROVED BONDS:
1999 U.T.G.O. LIBRARY LIBRARY/FIRE ST. 1,700,000 10/7/1999 4.40-5.60% 1211/2019
2002 U.T.G.O.REFUNDING CIVIC CENTER 3,155,000 11/1/2002 2.50-4,00% 12/112013
OTHER GENERAL OBLIGATION DEBT:
FRANKLIN COUNTY TRAC 1,200,000 1211/1994 6.29% 1211/2014
STATE L.O.C.A.L.PROGRAM ANIMAL CONTROL 275,500 11/112001 5.72% 6/112016
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 WATERISEWERIIRRIGATIO� 5,945,000 10/112002 2.00-4.70% 121112022
2005 REVENUE BONDS WATER 4,400,000 12/5/2005 3.50-4.25% 1 21512 0 2 5
2007 REVENUE BONDS ULID 845,000 6/1812007 4.25-4.75% 9/1/2022
2009 REVENUE BONDS ULID 10,045,000 5/1/2009 3.00 0/6-4.75% 5/1/2029
2010 A REVENUE BONDS REFUNDING 98 8 PLUS 9,070,000 12/1/2019 3.000/x5.00% 12/1/2019
2010 T REVENUE BONDS REFUNDING 98A 1,240,000 1211/2029 4.62% 1 211 12 0 2 9
OTHER WATER/SEWER UTILITY DEBT:
P/W TRUST FUND LOAN RD 100 WATER RES 2,687,300 6/27/1995 1.00% 7/1/2015
PIW TRUST FUND LOAN SEWER PLANT 812,700 6/27/1995 1.00% 7/112015
PM/TRUST FUND LOAN SEWER PLANT 1,890,000 5/1/2000 1.0011/0 7/112020
STATE REV FUND LOAN SEWER PLANT PHASE 1&2 25,010,505 1/31/2000 3.50% 7/3112019
City of Pasco 120 2012 Budget
CITY OF PASCO
As of December 31,2012
SUMMARY OF DEBT(EXCEPT L.I.D.'s)
PRINCIPAL PRINCIPAL
PRINCIPAL INTEREST OUTSTANDING 2012 DEBT SERVICE REQUIREMENTS OUTSTANDING
DUE DATE DUE DATES 12131/2011 PRINCIPAL INTEREST TOTAL 12/31/2012
1211 611,12/1 4,045,000 400,000 132.650 532,650 3,645,000
411 4/1,10/1 2,110,000 2,110,000 83,559 2,193,559 0
TOTAL COUNCILMANIC BONDS 61155,000 2,510,000 216,209 2,726,209 3,645,000
12/1 611,12/1 800,000 100,000 43,800 143,800 700,000
12/1 611,1211 715,000 350,000 28,600 378,600 365,000
TOTAL VOTER APPROVED BONDS 1,515,000 450,000 72,400 522,400 1,065,000
TOTAL G.O. BOND DEBT 7,670,000 2,960,000 288,609 3,248,609 4,710,000
12/1 6/1,1211 283,448 91,034 13,747 104,781 192,414
6/1,12/9 6/1,12/1 120,063 18,494 7,206 25,700 101,569
6/1,1211 6/1,12/1 127,937 49,859 4,008 53,867 78,078
60,963 12,366 2,214 14,580 48,597
TOTAL OTHER GENERAL DEBT 592,411 171,753 27,175 198,928 420,658
TOTAL GENERAL OBLIGATION DEBT $ 8,262,411 $ 3,131,753 $ 315,784 $ 3,447,537 $ 5,130,658
12/1 611,1211 3,765,000 275,000 159,163 434,163 3,490,000
9/1 3/1,9/1 3,385,000 185,000 137,192 322,192 3,200,000
9/1 3/1,9/1 385,000 50,000 27,412 77,412 335,000
5/1 5/1,11/1 9,290,000 400,000 380,725 780,725 8,890,000
6/1 611,1211 8,175,000 935,000 310,600 1,245,600 7,240,000
6/1 6/1,12/1 1,110,000 135,000 48,122 183,122 975,000
TOTAL REVENUE BONDED DEBT 26,110,000 1,980,000 1,063,214 3,043,214 24,130,000
7/9 7/1 429,501 107,375 4,295 111,670 322,126
711 7/1 172,045 43,011 1,720 44,731 129,034
711 7/1 1,000,263 111,140 10,003 121,143 889,123
1131,7/31 1131,7131 11,929,171 1,313,830 406,125 1,719,955 10,615,341
1/31,7131 1/31,7/31
TOTAL OTHER UTILITY DEBT 13,530,980 1,575,356 422,143 1,997,499 11,955,624
TOTAL UTILITY DEBT 39,640,980 3,555,356 1,485,357 5,040,713 36,085,624
TOTAL CITY A E B T $ 47,903,391 $ 6,687,109 $ 1,801,141 $ 8,488,250 $ 41,216,282
City of Pasco 121 2012 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.
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.
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 55,000.
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
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.
OPERATING BUDGET - Flans 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.
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.