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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.