HomeMy WebLinkAbout2010 Budget 1. • .1
2010 .ANNUAL OPERATIONS
CAPITAL IMPROVEMENT BUDGET
Adopted 12/21/09
i
•
2010
ANNUAL OPERATIONS
CAPITAL IMPROVEMENTS
BUDGET
Prepared hy�
The City Manager's Office
and the
Administra ti ve & Community Services
Department
City of Pasco
525 N 3rd A ve
P O Box 293
Pasco, WA 99301
Internet http•llwww.pasco-wa.gov
CITY OF PASCO,WASHINGTON
2010 ANNUAL BUDGET
TABLE OF CONTENTS
Page
A GUIDE TO THE CITY OF PASC'O BUDGET
BUDGET MESSAGE
CITY MANAGER'S BUDGET MESSAGE
LIST OF CITY OFFICIALS ................................................................................................ xviii
SUMMARIES SECTION:
2010 OPERATING BUDGET ORDINANCE ........................................................................... I
2010 SUMMARIZED REVENUES-ALL OPERATING FUNDS ...........................I.,..................... 2 - 3
2010 SUMMARIZED EXPENDITURES -ALL OPERATING FUNDS ..............I.............I............... 4- 5
COMPARATIVE REVENUE SUMMARY-GENERAL FUND .................................................... 6-7
COMPARATIVE EXPENDITURE SUMMARY-ALL OPERATING FUNDS ................................... 8
COMPARATIVE EXPENDITURE SUMMARY-GENERAL FUND .............................................. 9
CITY WIDE ORGANIZATION CHART ................................................................................ 10
GENERAL FUND DEPARTMENT SUMMARIES:
CITYCOUNCIL .................................................................................................................................. 12- 13
MUNICIPAL COURT ........................................................................................................ ... 14- 15
CITYMANAGER ...................................................................................................... ....................... 16-17
POLICE DEPARTMENT .............I.......................... 18- 19
FIREDEPARTMENT .............................................................................................................................. 20-21
ADMINISTRATIVE&COMMUNITY SERVICES ................................................................................ 22-23
COMMUNITY DEVELOPMENT ........................................................................................................... 24-25
ENGINEERING ................................................................................... .. 26-27
. ... . ......
NON-DEPARTMENTAL/LIBRARY .................................................................................................. 28
SPECIAL REVENUE FUNDS:
CITY STREET ...........................................................................................................................
............ 30-31
ARTERIALSTREET ................................................................................................................................. 32
1-182 CORRIDOR TRAFFIC IMPACT ............................................................................. 33
STREETOVERLAY .................................................................................................................................. 34
COMMUNITY DEVELOPMENT BLOCK GRANT .............................................................. 36-37
MARTIN LUTHER KING COMMUNITY CENTER................................................................................. 38-39
AMBULANCE SERVICE .................................................................. ....... 40-41
CONTINGENCY ....................................................................................................... 42
CITY VIEW CEMETERY ........................................................................... ............................. 44-45
SENIOR CITIZEN CENTER ..................................................................................................................... 46-47
ATHLETICPROGRAMS .................................................................................... ....
MULTI-MODAL FACILITY ................................................... ......... 49
BICENTENIAL ................................................................................................................................... 50
RIVERSHORE TRAIL&MARINA MAINTENANCE ............................................................ 51
SPECIAL LODGING ASSESSMENT .............................................. ................................ 52
LITTER ABATEMENT ...................................................................I............................ 53
REVOLVING ABATEMENT ................................................................................................................. 54
Page
T.R.A.C.DEVELOPMENT&OPERATING .............................................I........................ 55
PARKDEVELOPMENT .....................................................I..................................... .............................. 56
CAPITAL IMPROVEMEN'l. ........................................... ...... ................................. 57
INDUSTRIAL DEVELOPMENT&INFRASTRUCTURE ..........................................._....................... 58
STADIUM I CONVENTION CENTER ............................................................................. 59
DEBT SERVICE FUNDS:
1999 FIRE STATION-LIBRARY G.O.BONDS ......................................................... ......... 61
2002 G.O.REFUNDING BONDS ..................................................................... .......... 62
ENTERPRISE/PROPRIETARY FUNDS:
WATER/SEWER UTILITY ...............................I.................................................................................1 64- 66
INTERNAL SERVICE.FUNDS:
EQUIPMENT RENTAL OPERATING-GOVERNMENT&BUSINESS TYPE...................................... 68-69
EQUIPMENT RENTAL REPLACEMENT- GOVERNMENT&BUSINESS TYPE .............................. 70-72
MEDICAL-DENTAL INSURANCE/CENTRAL STORES .................................................................. 73-74
TRUST/FIDUCIARY FUNDS:
CITY VIEW CEMETERY TRUST/ CEMETERY PRE-NEED TRUST................................ ............... 76-77
BOULEVARD PERPETUAL MAINTENANCE OLD FIREMAN'S PENSION .............................. 78-79
LANDFILL REMEDIATION I LOCAL IMPROVEMENT DISTRICT GUARANTY ......................... 80-81
CAPITALEOUIPMEN ............................................................................... ......-.......................... 82-83
CAPITAL PROJECTS SEC11ON:
2010 CAPITAL PROJECTS BUDGET ORDINANCE .................................. ............................... 85
SUMMARY OF 2010 CAPITAL PROJECTS ................................................................................ 86- 87
INDIVIDUAL PROJECT SHEETS ................................................................................... 89- 117
GENERAL INFORMATION SECTION:
COMPARATIVE SUMMARY OF AD VALOREM TAXES ..............................I........................... 119
RATIO OF GENERAL BONDED DEBT TO ASSESSED VALUE...................................... ............. 120
LEGAL DEBT LIMITATION ........................................................................................................ 121
SUMMARY OF DEBT(except L.I.D.'s) ...................................................................... ............__................ 122 - 123
GLOSSARY OF TERMS ____......................................................................................... 125 - 130
A GUIDE TO THE CITY OF PASCO BUDGET
The intent of this guide is to explain basic concepts of how the City of Pasco government is financed,
how the City accounts for its finances in order to meet its stewardship obligation over the public's money,
and how the budget process works.
The City of Pasco's mission is to provide for the basic safety, health and welfare of its citizens by
providing a variety of social,health,environmental,public safety, and other services to the public.
The wide variety of services makes it a challenge for the City to keep its citizens informed and involved
in the business of government. Hopefully, this Guide will make it easier to understand how some of the
City's financial activities work.
WHAT IS A BUDGET?
The annual budget of the City of Pasco is a formal statement of the financial policy and plan of the City
for the calendar year. The Budget document presents in detail the financial plan of the City, including its
various sources of revenues and the allocation of these resources to the various programs.
WHAT ARE REVENUES?
Monies received through taxes, licenses and permits, intergovernmental sources, charges for services,
fines and forfeitures, and other miscellaneous sources are called revenues.
WHAT ARE EXPENDITURES?
Expenditures occur when the City buys goods and/or services and pays its employees. Expenditures can
be categorized into three types: operating expenditures, capital expenditures, and debt service
expenditures. Operating expenditures are the day to day spending on salaries, supplies, utility services,
and contracts. Capital expenditures are generally for acquisition of major assets such as land and
buildings or for the construction of streets or other improvements. Debt service expenditures repay
borrowed money and related interest.
WHAT IS A FUND?
The City is financially organized into separate fiscal and accounting entities known as Funds. Each Fund
is a separate division for accounting and budgetary purposes. The Fund accounting process allows the
City to budget and account for revenues that are restricted by law or policy to a specific use or purpose in
accordance with nationally recognized rules of governmental accounting and budgeting.
The City of Pasco budgets for approximately 38 separate Funds. Each Fund can be viewed as a separate
checking account to be used for a specific purpose. All Funds of the City fall into one of the following
major categories. Following is a brief description of these categories.
General Fund: The General Fund finances most services that the City provides. This includes law
enforcement, fire protection, municipal courts, parks and recreation, community development and
administrative activities. The General Fund is, essentially, a "catch-all" fund for accounting for City
operations that are not required to be accounted for in a separate fund. The General Fund receives all of
the property taxes,except those that are voter approved for the repayment of debt.
Special Revenue Funds: The City uses Special Revenue funds to account for revenues that must be used
by law for specific purposes. An example is the City Street Fund and Arterial Street Funds that account
for gasoline taxes received that can only be used for maintenance and improvements to roads and streets.
Debt Service Funds: The Debt Service funds are used to account for the accumulation of resources for
the repayment of monies borrowed through voter approved general obligation bond sales and the related
interest.
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 1: Fund accounting is required by the State of Washington. State law governs how local
governments will account for revenues and expenditures. All local governments are audited
annually by the State Auditor's Office to ensure that they have followed all the accounting rules.
Reason 2: When a local government receives funding from the State or the Federal government in the
form of a grant,the entity must account for those dollars in the manner prescribed by law.
Reason 3: When a local government goes to the financial markets to borrow money, they must provide
financial statements that show their financial condition. Financial institutions and investors will
loan money to the local entities only if they can demonstrate the ability to repay the debt.
Reason 4: Pasco, like all local government entities nationwide, use fund accounting because this system
is the standard prescribed by national organizations that govern accounting rules and regulations.
The principles used to account for businesses, called Generally Accepted Accounting Principles
(GAAP), are established by the Financial Accounting Standards Board (FASB). Similarly, the
principles used to account for governmental finances are established by the Governmental
Accounting Standards Board(GASB).
ORGANIZATION OF THE BUDGET DOCUMENT
The document is structured to provide the reader with increasing levels of detail at whatever depth
desired. Major sections of the budget are as follows:
The City Manager's budget message provides an executive overview of key policies, programs, and
significant financial changes in the budget for the ensuing year.
The next section is a series of summary schedules of the City budget. These schedules summarize
revenues and expenditures by fund and by major category. Some of the funds or departments may
contain informational narrative and an organizational chart that includes a table of departmental
personnel.
The Capital Improvements Projects section lists capital improvements projects budgeted for the year.
The General Information section includes assessed value and property taxes levied for the current and
previous years, some ratios of bonded debt, debt limitations of the City and the current outstanding
bonded debt.
And finally the Glossary section to give the reader a better understanding of various terms and phrases.
SUNEUARY OF THE BUDGET PROCESS
The City of Pasco's budgetary process follows the provisions of the Revised Code of Washington
(RCW), Chapter 35.33.
During the spring and summer month's departments begin preparation of their budget request for the
coming year. Throughout this process meetings are held with appropriate staff and with the City Manager
to review the budget requests. After compiling the data, the Preliminary Budget document is prepared.
This document is made available for public review in the City Clerk's office and at the Public Library
after November 1.
The proposed budget includes the annual operating expenditures and estimated revenues, as well as the
current period appropriation of the City's six year Capital Improvements Projects (CIP). The CIP
matches available revenue sources with various street and parks projects, as well as water and sewer
system improvements and other capital improvements. It is formally updated on an annual basis,
although it is recognized that the program is continually updated and modified on an ongoing basis. The
CIP is a flexible, dynamic tool that encourages long-term decision-making and assures the continuity of
Council goals and objectives. The CIP is reviewed by the City.Council and usually adopted in October.
The capital projects for the upcoming year are included in the annual budget and formally adopted in
December.
The budget for governmental funds is prepared on a modified accrual basis of accounting in conformity
with generally accepted accounting principles (GAA.P). The budget for proprietary funds is prepared on
an accrual basis, also in accordance with GAAP.
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. P 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 2010. 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
Though somewhat insulated from the national recession, the regional economy certainly contracted
in certain ways over the past year. Most notably, new construction dropped off much more than
anticipated, as the "credit crisis" virtually froze most investment efforts early in 2009 and seems to
be thawing very slowly. Thus, commercial/industrial construction was down again. Housing
construction, down markedly in the first few months of the year, seems to have recovered faster than
expected, thanks in large part to the combined effects of the Hanford stimulus package and the
federal tax credit afforded first-time homebuyers. It is expected now that new housing units will
exceed 400 in 2009 and will likely approximate that in 2010.
i
Population
At 400 new housing units,
the city's population will 60,000
grow another 1,200 or more 55,000 - -- — -- - -
next year,pushing the total r
so,000
figure to nearly 56,000. As
population growth continues, 4s,000
f
so will demand for public 40,000
services; unfortunately,
35,000
housing alone does not
generate enough new tax 30,000
base to fulfill the service 25,000
demands associated with the
20,000
growing population. 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010
New Construction Values
5200,000,000
Thus, continuing
$150,000,000 population growth adds
ever more impetus to the
city's foremost goal:
S100,000,000 expand the
commercial/industrial tax
$50,000,000 base.
So
2001 2001 2003 2004 2005 2006 2007 2008 2009 2010
11
Due to the recessionary effects on the real estate market in general, the city's assessed value growth
was stunted in 2009, for the first time in more than a decade. Even so, the modest level of new
construction ($58 million) will push the community's total assessed value near $3 billion.
Assessed Values
$3.500
$3.000
$2.500
C $2.000
0
GG
$1.500
$1.000
$0.500
$0.000
2001 2002 2003 2004 2005 2006 2007 2008 2009 2010
iii
GENERAL FUND
The general fund budget is traditionally the most difficult budget 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 projects the following year; when revenues fail to grow as expected, the
shortfall is minimized and drastic service cuts are avoided. The 2009-2010 operating budgets will
reflect the latter circumstance, as the recessionary influences have taken their toll on retail sales tax
receipts in particular.
Total general fund operating revenue (adjusted to exclude one-time grants) in 2010 will decline for
the first time in recent
memory, by $300,000 (1%) ANNUAL SALES TAX RECEIPTS
versus the 2009 budget. The s9,500,000
more telling comparison: $9,000,000
2010 revenue is expected to S8,500,000
be $670,000 (2%) less than $8,000,000 __ euocE
actual receipts in 2007! $7.500.000 ES ,
Virtually all the drop in total $7,000,000
general fund revenue is $6,500,000
attributable to the sales tax $6,000,000
decline, from its peak of $5,500,000
$8.8 million in 2008 to an $5,000,000
expected $7.5 million in $4,500,000
2009 (a drop of 16%). 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010
The 2009 decline is composed of two principle elements of the local economy: construction and
motor vehicles. The 2009 budget anticipated a 7% decline in retail sales tax receipts in view of the
expected drop in construction activity; the new high school was nearing completion and new housing
starts had already begun contracting in 2008. But the steep decline in motor vehicle sales (cars,
iv
trucks and RVs), which compose a substantial share of Pasco's retail sales to begin with, was much
more than expected. Through September 2009, receipts are down 17% versus 2008, but appear to
have stabilized, leading to a forecast of$7.7 million for 2010. This represents a significant loss of
general fund income next year(-$880,000) and requires commensurate changes in expenditures.
Pasco Property Tax Levy Rate History Another major revenue
(General Fund Portion)
Perr$1,000 of Assessed Value source for the general
$3.2000 ;3.0634 fund, utility taxes, is
$3.0000 expected to grow by
$2.8000 $255,000 (3%) largely
due to underestimated
$2.6000 telephone tax receipts in
$2.4000 the 2009 budget(cell
$2.2000 phones continue to
$1.9945 generate growth in this
$2.0000
category along with the
$1.8000 300-400 new homes each
$1.6000 year). Otherwise, most
2002 2003 2004 2005 2006 2007 2008 2009 2010
utility tax receipts are
expected to remain
relatively flat, year to year.
The other significant general fund revenue source is property tax. New construction over the past
year is expected to add about $60 million but the County Assessor estimates an $8 million drop in
existing value (city-wide) due to the weakened real estate market. The combined result will have a
net increase to the city's assessed value, to about $2.92 billion. The 2010 budget forecasts a
property tax levy of$5.85 million, an increase of$125,000 over the 2009 levy, due mostly from the
increment of new construction. Even with additional levy income, the city's portion of the general
property tax levy will decline again, to an estimated $1.99/thousand assessed value.
v
The one "bright spot" in the general fund revenue picture is "intergovernmental revenues," most of
which are allocations of state-shared revenues, including nuclear generating tax, liquor taxes, etc.
This group of receipts is forecast to grow by nearly $380,000 next year, with nearly $100,000 more
from liquor sales and another $100,000 from the state to mitigate the estimated loss of local retail
sales taxes due to "streamlined sales tax" rules imposed by the state last year. All other general fund
revenue sources are generally the same or expected to drop slightly(such as interest earnings).
For the first time in recent memory, general fund operating expenditures (when adjusted to omit
capital expenses) will decline. Compared to 2009, the 2010 figure will drop by more than $1.2
million (4%), to $29.6 million. Because three positions budgeted for 2009 were held vacant all year
(in view of declining sales tax receipts), a more accurate comparison is against the 2008 expenses; a
decline of nearly $700,000, or 2%. Fortunately, the conservative philosophy embedded in the 2009
budget, together with careful management of financial resources by all operating departments during
the year, will allow the decline in 2010 to occur without layoffs; thus, service levels will remain
consistent with 2009, despite the drop in the expenditure budget.
Over the past several years, each budget has reflected growth in the number of staff positions, as
population growth required additional staff to maintain or preserve service levels. The 2010 budget,
while adding 1.5 FTE, eliminates three other full time positions (all of which have been vacant
during 2009); the result is a net reduction of 1.5 FTE in the general fund.
The additional positions include a full time file clerk in the Municipal Court, to help keep up with
the growing case load there (each year, the state adds more procedural and reporting requirements,
adding to the burden). The Assistant Fire Chief position, vacant due to retirement in 2009, is being
reclassified to provide for a training specialist, so our fire crews are afforded contemporary training
to assure their safety and improved operations for benefit of citizens who are in need of emergency
services. Because only half of the Assistant Chief position was previously allocated to the general
fund portion of the department's budget (the other half was allocated to the ambulance services
fund), the allocation of a full-time training specialist in the general fund in lieu of the former
Assistant Chief position will have a commensurate increase in the general fund's Fire Department
budget. Those changes are offset by the elimination of two of the three new police officer positions
added in the 2009 budget and a vacant Code Enforcement Officer position.
vi
Nearly every category of Emergency Dispatch Fee
$1,000,000 - — -
expenditure in 2010 will be
s9oo,aoo -
less than budgeted for
$800,000 —
2009; the only notable
s700,000 - -
exception is
"intergovernmental $600,000 -
services," which will $500,000
increase more than 5400,000 , -
$230,000 (or 11%). 5300,000
Virtually all of the increase $200,000 - - -
in this expenditure category 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010
is attributed to another
significant jump in the fee imposed by Franklin County for emergency dispatch services.
Even budgeted wages and benefits will decline next year, due in large part to eliminating the three
full time positions and the reduced state pension costs (the state reduced the required pension
payments as a way to help with its own budget problem - but the "piper will need to be paid" in
future years, so this will be a short-lived reduction). Other modest reductions will be realized in
supplies, other services and interfund payments, while debt service will increase slightly ($37,000)
but remain below the level experienced in 2007 and 2008.
Two significant reductions in the general fund expenditure budget are found in "capital outlay" and
"interfund transfers." Capital outlay next year has been slashed in half, from the typical allocation of
at least $1 million to only $551,000. Much of the discretionary equipment and small projects funded
here over the past several years is gone, for at least next year; hopefully, the economy (retail sales in
particular) will improve enough in the next year to permit some upward growth in this level for
2011, as the $500,000 mark is essentially a baseline expenditure level (at least $250,000 is needed
annually for replacement of electronic equipment alone).
vii
Interfund transfers next year will drop by more than $1 million, but the 2009 allocation included $1
million for the Memorial Pool project. Excluding extraordinary one-time transfers, this category
usually provides about $1 million annually to other operating funds ($420,000 for the ambulance
service fund alone), representing operating subsidies for street maintenance and operation of public
facilities such as the Senior Center, Martin Luther King Center and TRAC. The total for 2010,
though, will be $770,000, about $250,000 less than expected, as there will be no subsidy for the
street fund next year.
Recurring operating expenses are budgeted next year at $29,619,000 (excluding capital expenses of
$551,000) while recurring operating revenue is expected to total only $29,472,000. The shortfall in
recurring operating revenue, then, appears to be only $147,000; however, when combined with the
$551,000 of capital outlay, the total expenditures exceeding recurring revenue will total nearly
$700,000. That effect is reflected in the 12% reduction of the $6 million beginning balance,
resulting in a 2010 ending balance of$5.3 million (still providing an adequate "cushion" exceeding
the 10% objective). Fortunately, the general fund beginning balance has been preserved throughout
the 2009 operating year, despite the significant loss of retail sales taxes; that was accomplished
through the prudent management of expenses by each department throughout the year, with an eye
toward a difficult budget for 2010. This diligence has paid off with the ability to maintain
community service levels despite the greatest drop in retail sales tax receipts in the city's history.
viii
GENERALFUND RESOURCES
2009 BUDGET
$30,681,600(Excludes Fund Balance)
2.56% 3.72%
3.20% ■SALES TAX-27.96%
9.09% 27.96%
■PROPERTY TAX- 18.66%
O UTILITY TAX-23.99%
El OTHER TAXES-3.19%
4.33%
■LICENSES&PERMITS-3.29%
3.29%
10 1NTERGOV.REVENUE-4.33%
3.19% ' ■CHARGES FOR SERVICES-9.09%
o FINES&FORFEITURES-3.20%
•MISC.REVENUE-2.56%
18.66%
•OTHER FINAN.SOURCES-3.72%
23.99%
GENERALFUND RESOURCES
2010 PROPOSED BUDGET
$29,472,837(Excludes Fund Balance)
■ 2.49%
■ 0.32%
■ 9.52% D 3.15% NSA LES TAX-26.13%
■26.13%
■PROPERTY TAX- 19.85%
® 5.80%
D UTILITY TAX-25.842%
0 OTHER TAXES-3.44%
■3.46% ■LICENSES&PERMITS-3.46%
UINTERGOV.REVENUE-5.80%
W 3.441% ■CHARGES FOR SERVICES-9.52%
O FINES&FORFEITURES-3.15%
1 ■MISC.REVENUE-2.49%
■ 19.85% MOTHER FINAN.SOURCES-0.32%
❑ 25.84%
1X
GENERALFUND EXPENDITURES
BYCATEGORY-2009 BUDGET
$33,057,068(Excludes Fund Balance)
9.12%
2.57%
■SALARIES&WAGES-43.05%
6.25%
43.05% N PERSONNEL BENEFITS-13.83%
6.59%
SUPPLIES-1.43%
:3 OTHR SVCS&CH GS -17.15%
■CAPITAL OUTLAY-6.59%
ig INTERGOVERNMENTAL-6.25%
17.15%. ■DEBT SERVICE-2.57%
C3 INTERFUND PAYMNTS-9.12%
1.43%
113.83%
GENERALFUND EXPENDITURES
BY CATEGORY-2010 PROPOSED BUDGET
7.79% $30,170,746(Excludes Fund Balance)
3.09%
6.51%
0SALARIES&WAGES-44.54%
44.54%
4.34% 0 PERSONNEL BENEFITS-13.79%
11 SUPPLIES-1.47%
KI OTHR SVCS&CHGS -18.47%
■CAPITAL OUTLAY-4.34%
®INTERGOVERNMENTAL-6.51%
I ,
18'47%1 C ■DEBT SERVICE-3.09%
13 INTERFUND PAYMNTS-7.790/o
1.47%
13.79%
X
GENERALFUND EXPENDITURES
BY DEPARTMENT-2009 BUDGET
$33,057,068(Excludes Fund Balance)
0.35%
3.85% 3.58%
2.64%
•CITY COUNCIL-0.35%
12.46%
■MUNICIPALCOURT-3.58%
2.57% ❑CITY MANAGER-2.64%
x32.73% ■POLICE-32.73%
6.59% I
■FIR E-12.48%
®ADMIN&COMM.SVCS.- 15.86%
■COMM.DEVELOPMENT-3.33%
3.55%
O ENGINEERING-3.55%
3.33%
■CAPITAL OUTLAY-6.59%
i DEBT SERVICE-2.57%
ON ON-DEPARTMENTAL-12.46%
15.86% ■LIBRARY-3.85%
12.48%
GENERALFUND EXPENDITURES
BY DEPARTMENT-2010 PROPOSEDBUDGET
$30,170,746(Excludes Fund Balance)
0.39%
4.11%
2.95%
9.15%
■CITY COUNCI L-0.39%
2.94% \ ■MUN I C1 PAL C OURT-4.11%
1,83% ❑CITY MANAGER-2.95%
E POLICE-35.68%
3.77% 35.68% ■FI RE-13.84%
®AD NUN&COMM.SVCS.- 17.62%
3.43%
■COMM.DEVELOPMENT-3.43%
❑ENGINEERING-3.77%
■CAPITAL OUTLAY-1.83%
■DEBT SERVICE-2.94%
17.62% ❑N ON-DEPARTMENTAL 9.15%
■LIBRARY-4.31%
13.84%
XI
STREETS
The street fund, which accounts for the day-to-day street maintenance activities (such as striping,
patching, signage, lighting and signals), perennially requires a subsidy from the general fund to
provide sufficient resources. The city's share of annual gas tax receipts (from the state) is simply
insufficient to support the annual maintenance requirements of the local street network—and the cost
obligations tend to grow faster than gas-tax revenue. Only the state can increase the gas tax, so the
city must "fill the gap" between the gas tax receipts and street maintenance expenses, through the
use of local taxes (transfers from the general fund).
Recurring revenue to the street fund totals $1.22 million and consists of$760,000 gas tax from the
state, $250,000 from the local cable franchise and another $210,000 from an automatic deferral of
2.2% of the local utility tax receipts. Recurring operating expenses (excluding capital outlay) next
year will total $1.25 million, representing a shortfall of about $35,000; that shortfall, combined with
a modest equipment purchase ($27,000) will reduce the beginning balance of$120,000 to $57,000.
This budget will avoid a transfer from the general fund next year, principally due to the availability
of the beginning balance; the 2011 budget may not have that option.
The arterial street fund accounts for federal and state grants for improving arterial streets throughout
the community. The 2010 budget reflects more than $6 million will be spent, most of it on two
projects; nearly $4 million ($3.7 million in federal and state grants) for acquisition of right-of-way
and design of the Lewis Street Overpass project; and $800,000 (state grant) to extend Commercial
Avenue from the Kartchner interchange north to Foster Wells Road (to open up about 400 acres for
future industrial development).
The street overlay fund provides for cyclical overlay of a portion of the city's streets so they are not
permitted to "fall apart" (reconstruction is much more costly than a preventive overlay). It is
financed solely by diverting a small portion (9.5%) of the city's utility tax each year. The fund is
expected to receive approximately$790,000 in tax receipts next year, with most of it being expended
on the scheduled overlay projects. Any portion of next year's receipts unexpended will be carried to
the 2011 year for expenditure then.
Xii
AMBULANCE
Expenditures in the ambulance services fund are expected to grow by $99,000 next year, an increase
of 5%. Nearly all the increase is attributable to the proposed addition of an Emergency Medical
Services (EMS) officer and more clerical time (.25 FTE) to account for the effort associated with the
billing function of this service activity. The EMS officer (only .5 FTE increase, as half of the former
Assistant Fire Chief position was already allocated to this fund) is recommended to establish a more
comprehensive and routine oversight of the EMS function (it represents about 80% of the calls for
service in the Fire Department), to assure the quality of emergency medical services is maintained.
The cost increase is expected to be absorbed by growth in the two major revenue sources: transport
billings and the monthly utility charge; both estimates assume no change in rates.
ATHLETIC PROGRAMS
The city's Recreation Services Division operates a host of recreation activities for the benefit of the
citizenry. "League" activities (softball, baseball, etc.) essentially "pay for themselves," but the city
has historically accounted for them in the athletic program fund. The 2010 budget anticipates
greater use of this fund, to account for other recreation activities that largely pay for themselves and
which are charged for the city's staff time attributed to the respective recreation activity. Thus, more
recreation programs are being more closely accounted for (better financial information) and the
city's general fund is realizing greater reimbursement of recreation staff time (reducing indirect
general fund subsidies).
CAPITAL IMPROVEMENT FUND
The capital improvement fund accounts for the receipt and expenditure of the local share of real
estate excise tax applicable to all sales of real estate within the city's boundary. The city has
historically collected the "first quarter percent" authorized by state law, representing an estimated
$400,000 next year (receipts were as high as $700,000 a few years ago). These funds must be
expended only on capital improvements such as streets, parks, buildings, etc., included in the city's
Capital Improvement Plan. For example, $2 million was allocated from this fund in 2009 to help
pay a large portion of the Memorial Pool renovation project.
xI11
The 2010 budget forecasts receipt of$800,000, as the "second quarter percent" tax is recommended
to be implemented by Council action. The additional funds will be needed to provide for the
growing list of capital projects (particularly streets), as the ability of the city's general fund to
contribute to such projects is shrinking. Not only is the additional tax authorized by state law, Pasco
is the last local government in the Tri-Cities region to implement it (Franklin County and all others
have had the additional tax in place for some time).
UTILITIES
The only fund larger than the general fund, the water/sewer fund accounts for the receipt and
expenditure of income generated through the use of the combined utility system. As an enterprise,
the water/sewer fund is supported solely by revenues derived from users of the utility system
(water/sewer, industrial process water, irrigation and stormwater) and each utility is accounted for
separately. Clearly the healthiest of the many separate funds employed by the city in fulfilling its
wide-variety of service obligations, the water/sewer fund has grown rapidly the past few years, as it
accounts for all the utility services required by the thousands of new homes built over the past
decade, as well as the new businesses throughout the county.
Recurring operating revenue in 2010 is forecast to grow by $1 million, to $16.8 million. The
majority of that growth is in monthly billing income for water and sewer services, as 2009 appears to
have somewhat understated those revenue sources and, of course, new homes and businesses add to
the system as well. Total expenditures in 2010 will decline to a more typical level of$20.7 million,
reflecting completion of the second water plant. Recurring operating expenses, when adjusted to
exclude capital outlay, rise $1.15 million to $15.6 million; however, all of that increase is
attributable to the increased debt service required for the bonds issued in early 2009 to pay for the
second water plant. Further adjusting for the debt service change, the 2010 recurring operating
expenses will approximate the level of such expenses for both 2008 and 2009. The 2010 budget
does allocate $5 million for additional capital expenditures; those costs will be largely financed via
additional revenue bonds.
xiv
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. Thirty-two such projects are budgeted for 2010; three of
them are considered "continuing" projects (started before 2010), while 29 "new" ones are included
in the 2010 capital projects budget. Some of those projects are worthy of particular note.
• Streets: as noted in the discussion of the arterial street fund, the 2010 budget provides for
two major projects: Commercial Avenue extension from Kartchner interchange to Foster
Wells Road; and design and right-of-way acquisition in preparation to replace the Lewis
Street underpass with a new overpass. In addition, the 2010 budget provides for: traffic flow
improvements at the intersection of Road 68 and Burden Blvd; corridor enhancements (per
the new plan) at the 20`h Avenue gateway as well as 4"' Avenue north of Court Street; and the
relocation/realignment of the Harris Road intersection at Broadmoor Blvd to complement the
recent signalization changes made in that vicinity.
• Utilities: in addition to completing the second water treatment plant, an additional pump will
be added to the water reservoir/pump station at Broadmoor Blvd improving its ability to
deliver water to that portion of the Pasco Urban Growth Boundary. In the sewer system, a
sewer collection line will be installed in concert with the extension of Commercial Avenue
north of Kartchner Street and a collection line will be installed between Road 40 East and SR
12 near the Lewis Street interchange. The city's irrigation system will enclose the pump
installations at three different wells in residential areas, to reduce (if not eliminate) potential
noise conflicts in those neighborhoods.
• Other: due to the tightening of the general fund revenues, fewer discretionary projects are
planned for 2010 than in past years. However, relying on the park fund and capital
improvement fund, the Chiawana Park upgrades (new restrooms and playground equipment)
will be installed at the east end of the park next year and funds have been set aside to acquire
land for a new soccer facility(about 4 fields) on the east side of the community.
xv
COUNNCIL GOALS
O- Industrial Development (Work with the Port and other entities to_foster more industrial
development,focusing efforts in the following geographic areas: Heritage Industrial Center;
Foster Wells area; and the SR 12 Corridor): installation of a railroad mainline switch (by the
Port) to serve the Heritage Industrial Center occurred in 2009 and the improvement of"A"
Street between Road 40 East and Elm Street by way of LID will be completed early next
year. In addition, the extension of Commercial Avenue (including water and sewer) from
Kartchner Street to Foster Wells Road will complement the Foster Wells area and the
extension of sewer from Road 40 East to SR 12 will enhance development opportunity in that
portion of the SR 12 corridor.
Q. Lewis Street Overpass (complete preliminary design of the overpass and diligently pursue
federal and state funding assistance for the project): as a result of a $3 million state grant in
2009 and anticipation of another $750,000 federal grant in 2010, sufficient funds have been
identified to complete design of the overpass and to acquire the right-of-way necessary to
accommodate the project, all in 2010 (construction will depend on future funding
commitments).
e Neighborhood Improvement Action Program (work with individual neighborhoods to
define appropriate improvements,foster code compliance and improvement of neighborhood
infrastructure, while minimizing adverse affects on low-income households): the 2010 budget
includes allocation of CDBG funds to assist installation of public improvements, particularly
streets and sidewalks, in the Kurtzman Park neighborhood.
°ti Corridor Enhancement (approve an updated "Corridor and Gateway" enhancement
plan, to include potential undergrounding of associated overhead utilities, and begin
implementation of the plan): the 2010 budget includes funds to begin implementation of the
new plan, including the top priority "gateway" (at the 20'h Avenue exit from SR395) and the
top priority "corridor" (4`h Avenue, north of Court Street), as recommended in the 2008
Corridor Enhancement Plan.
xvi
SUMMARY
Though the 2009 year brought a significant decline in sales tax receipts, it was not wholly
unexpected. The conservative fiscal principles used in constructing the 2009 budget have allowed
the 2010 budget to be constructed without dire consequences to existing municipal services. Though
the 2010 budget relies on a portion of the general fund reserve to make up the shortfall between
operating revenue and operating expenses, it should not become a practice. Rather, operating
expenses must be kept tight while operating revenues have the opportunity (time) to recover and,
once again, offset operating expenditures without reliance on the reserve account.
Despite the "tight budget" for 2010, many projects will move forward due, in part, to the federal and
state grants obtained by the city during the past year. And the recommended implementation of the
second quarter percent real estate excise tax will provide added certainty and capacity to the local
Capital Improvement Plan. Combined, those capital projects represent further strength added to the
community's foundation for future growth as well as improvement in the quality of community life.
The 2010 budget offers another step to that end.
Respec lly submitted,
y Crutc Id
City Manager
xvii
CITY OF PASCO
PRINCIPAL OFFICIALS
ELECTED OFFICIALS
MAYOR: JOYCE OLSON —District 4
MAYOR PRO-TEM: MATT WATKINS —At Large
COUNCILMEMBERS
AL YENNEY—District 1
MICHAEL GARRISON —District 2
ROBERT HOFFMANN --District 3
REBECCA FRANCIK—District 5
TOM LARSEN—At Large
APPOINTED OFFICIALS
GARY CRUTCHFIELD--City Manager
STAN STREBEL—Deputy City Manager
BOB ALBERTS—Public Works Director
DENIS AUSTIN—Police Chief
BOB GEAR—Fire Chief
RICK TERWAY—Administrative& Community Services Director
RICK WHITE—Community& Economic Development Director
xviii
ORDINANCE NO.
AN ORDINANCE ADOPTING THE CITY OF PASCO OPERATING BUDGET FOR THE YEAR 2010.
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 2010; NOW,THEREFORE,
THE CITY COU NCIL 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 2010 is hereby adopted.
FUND EXPENDITURE REVENUE
GENERAL FUND $ 35,472,837 $ 35,472,837
CITY STREET FUND 1,340,500 1,340,500
ARTERIAL STREET FUND 6,320,100 6,320,100
1-182 CORRIDOR TRAFFIC IMPACT FUND 426,000 426,000
STREET OVERLAY FUND 1,416,000 1,416,000
COMMUNITY DEVELOPMENT BLOCK GRANT FUND 913,175 913,175
M.L. KING JR. COMMUNITY CENTER FUND 147,100 147,100
AMBULANCE SERVICES FUND 2,131,400 2,131,400
CONTINGENCY FUND 169,000 169,000
CITY VIEW CEMETERY FUND 264,200 264,200
ATHLETIC PROGRAM FUND 207,325 207,325
SENIOR CENTER OPERATING FUND 279,900 279,900
MULTI-MODAL FACILITY FUND 67,200 67,200
BI-CENTENIAL FUND 6,150 6,150
RIVERSHORE TRAIL& MARINA MAINTENANCE FUND 25,250 25,250
SPECIAL LODGING ASSESSMENT FUND 191,300 191,300
LITTER ABATEMENT FUND 20,600 20,600
REVOLVING ABATEMENT FUND 382,100 382,100
TRAC DEVELOPMENT&OPERATING FUND 270,300 270,300
PARK DEVELOPMENT FUND 2,084,200 2,084,200
CAPITAL IMPROVEMENTS FUND 3,080,000 3,080,000
INDUSTRIAL DEVELOPMENT& INFRASTRUCTURE FUND 855,000 855,000
STADIUM/CONVENTION CENTER FUND 259,740 259,740
1999 GENERAL OBLIGATION BOND FIRE/LIBRARY FUND 258,500 258,500
2002 GENERAL OBLIGATION REFUNDING BOND FUND 608,000 608,000
WATER/SEWER UTILITY FUND 29,326,955 29,326,955
EQUIPMENT RENTAL OPERATIONS FUND-GOVERNMENT TYPE 882,450 882,450
EQUIPMENT RENTAL OPERATIONS FUND-PROPRIETARY TYPE 433,450 433,450
EQUIPMENT RENTAL REPLACEMENT FUND-GOVERNMENT TYPE 3,613,950 3,613,950
EQUIPMENT RENTAL REPLACEMENT FUND-PROPRIETARY TYPE 1,660,550 11660,550
MEDICAL/DENTAL INSURANCE FUND 4,720,000 4,720,000
CENTRAL STORES FUND 46,500 46,500
CEMETERY TRUST FUND 390,000 390,000
CEMETERY PRE-NEED TRUST FUND 96,000 96,000
BOULEVARD PERPETUAL MAINTENANCE FUND 1,567,000 1,567,000
OLD FIREMEN'S PENSION TRUST FUND 3,490,000 3,490,000
LANDFILL REMEDIATION FUND 388,000 388,000
LOCAL IMPROVEMENT DISTRICT GUARANTY FUND 786,000 786,000
GRAND TOTAL ALL FUNDS $ 104,596,732 $ 104,596,732
Section Two, This Ordinance shall be in full force and effect on January 1,2010.
PASSED by the City Council of the City of Pasco this 21st day of December, 2009.
ATTEST:
Joyce Olson, Mayor
Debbie Clark,City Clerk
Approved as to Form: Leland B. Kerr, City Attorney
1
CITY OF PASCO
2010 SUMMARIZED REVENUES
ALL OPERATING FUNDS
INTER- CHARGES
LICENSES GOVERN, FOR
TAXES &PERMITS REVENUE SERVICES
GENERAL FUND:
GENERAL $ 22,180,000 $ 1,020,200 $ 1,710,017 $ 2,807,220
SPECIAL REVENUE FUNDS:
CITY STREET 208,000 250,000 760,000 0
ARTERIAL STREET 0 0 5,080,000 0
1-182 CORRIDOR TRAFFIC IMPACT 0 0 0 0
STREET OVERLAY 791,000 0 0 0
COMMUN, DEVELOPMENT BLOCK GRANT 0 0 866,175 0
M.L. KING JR. COMMUNITY CENTER 0 0 0 4,000
AMBULANCE SERVICES 0 0 1,200 1,649,000
CONTINGENCY 0 0 0 0
CITY VIEW CEMETERY 0 0 0 229,000
ATHLETIC PROGRAMS 0 0 0 152,925
SENIOR CENTER OPERATING 0 0 23,000 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 4,100
TRAC DEVELOPMENT&OPERERATION 215,000 0 0 0
PARK DEVELOPMENT 0 0 0 144,200
CAPITAL IMPROVEMENTS 800,000 0 0 0
INDUSTRIAL DEVEL& INFRASTRUCTURE 0 0 200,000 0
STADIUM/CONVENTION CENTER 215,000 0 0 0
DEBT SERVICE FUNDS:
1999 G.O.BOND FIRE/LIBRARY 154,000 0 0 0
2002 G.O.REFUNDING BOND 380,000 0 0 0
ENTERPRISE FUNDS:
WATER/SEWER UTILITY 0 0 0 16,811,000
INTERNAL SERVICE FUNDS:
EQUIPMENT RENTAL OPER.-GOV 0 0 0 12,000
EQUIPMENT RENTAL OPER.-PROP 0 0 0 2,000
EQUIP RENTAL REPLACEMENT-GOV 0 0 0 0
EQUIP RENTAL REPLACEMENT-PROP 0 0 0 0
MEDICAL/DENTAL INSURANCE 0 0 0 0
CENTRAL STORES 0 0 0 30,000
TRUST&AGENCY FUNDS:
CITY VIEW CEMETERY TRUST 0 0 0 15,000
CITY VIEW CEMETERY PRE-NEED TRUST 0 0 0 14,500
BOULEVARD PERPETUAL MAINTENANCE 0 0 0 0
OLD FIREMEN'S PENSION TRUST 0 0 40,000 0
LANDFILL REMEDIATION 0 0 0 0
LOCAL IMPROVMT DISTRICT GUARANTY 0 0 0 0
TOTAL ESTIMATED REVENUES $ 25,133,000 $ 1,270,200 $ 8,680,392 $ 21,879,945
City of Pasco 2 2010 Budget
FINES OTHER BEGINNING TOTAL
AND MISC. FINANCING INTERFUND FUND AVAILABLE
FORFEIT. REVENUE SOURCES TRANSFERS BALANCE RESOURCES
$ 927,700 $ 733,700 $ 4,000 $ 90,000 $ 6,000,000 $ 35,472,837
0 2,400 100 0 120,000 1,340,500
0 100 0 1,240,000 0 6,320,100
0 166,000 0 0 260,000 426,000
0 25,000 0 0 600,000 1,416,000
0 17,000 0 0 30,000 913,175
0 30,100 0 110,000 3,000 147,100
0 11,200 0 420,000 50,000 2,131,400
0 4,000 0 0 165,000 169,000
0 3,700 0 21,500 10,000 264,200
0 14,400 0 0 40,000 207,325
0 46,900 0 195,000 15,000 279,900
0 57,200 0 0 10,000 67,200
0 150 0 0 6,000 6,150
0 13,250 0 0 12,000 25,250
0 300 0 0 1,000 191,300
0 7,600 0 0 8,000 20,600
40,000 38,000 0 0 300,000 382,100
0 300 0 45,000 10,000 270,300
0 40,000 0 0 1,900,000 2,084,200
0 80,000 0 0 2,200,000 3,080,000
0 15,000 0 0 640,000 855,000
0 14,740 0 0 30,000 259,740
0 4,500 0 0 100,000 256,500
0 8,000 0 0 220,000 608,000
0 1,142,000 5,654,000 0 5,719,955 29,326,955
0 730,450 0 0 140,000 882,450
0. 291,450 0 0 140,000 433,450
0 592,950 21,000 0 3,000,000 3,613,950
0 310,550 0 0 1,350,000 1,660,550
0 3,370,000 0 0 11350,000 4,720,000
0 500 0 5,000 11,000 46,500
0 10,000 0 0 365,000 390,000
0 1,500 0 0 80,000 96,000
0 137,000 0 0 1,430,000 1,567,000
0 150,000 0 0 3,300,000 3,490,000
0 12,000 0 0 376,000 388,000
0 50,500 0 0 735,500 786,000
$ 967,700 $ 8,132,440 $ 5,679,100 $ 2,126,500 $ 30,727,455 $104,596,732
City of Pasco 3 2010 Budget
CITY OF PASCO
2010 SUMMARIZED EXPENDITURES
ALL OPERATING FUNDS
OTHER
SALARIES PERSONNEL SERVICES
&WAGES BENEFITS SUPPLIES &CHARGES
GENERAL FUND:
CITY COUNCIL $ 78,000 $ 8,700. $ 1,100 $ 28,725
MUNICIPAL COURT 707,250 236,425 25,600 246,250
CITY MANAGER 615,675 163,850 10,450 99,240
POLICE DEPARTMENT 5,298,525 1,683,030 99,700 2,159,950
FIRE 2,936,350 661,631 51,100 221,310
ADMINISTRATIVE&COMM. SERVICES 2,595,200 772,750 183,625 1,551,450
COMMUNITY DEVELOPMENT 693,486 226,975 19,800 71,450
ENGINEERING 743,625 232,775 26,000 99,240
NON-DEPARTMENTAL 600,000 430,000 18,500 976,800
LIBRARY 0 0 1,200 47,700
TOTAL GENERAL FUND 14,268,111 4,416,136 437,075 5,502,115
SPECIAL REVENUE FUNDS:
CITY STREET 390,700 128,125 81.000 448,075
ARTERIAL STREET 0 0 0 0
1-182 CORRIDOR TRAFFIC IMPACT 0 0 0 0
STREET OVERLAY 0 0 0 0
COMMUN.DEVELOPMENT BLOCK GRANT 121,700 39,750 1,000 11,325
M.L. KING JR.COMMUNITY CENTER 55,375 16,750 3,800 57,250
AMBULANCE SERVICES 1,392,950 309,404 62,500 70,450
CONTINGENCY 0 0 0 0
CITY VIEW CEMETERY 90,675 27,725 49,000 32,240
ATHLETIC PROGRAMS 44,550 6,975 3,350 103,255
SENIOR CENTER OPERATING 126,000 34,800 10,400 94,550
MULTI-MODAL FACILITY 1,500 525 2,400 46,240
B I-CENTE N IAL 0 0 0 0
RIVERSHORE TRAIL& MARINA MAINT 5,000 1,150 1,750 81900
SPECIAL LODGING ASSESSMENT 0 0 0 190,000
LITTER ABATEMENT 0 0 0 12,000
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 DEVEL &INFRASTRUCTURE 0 0 0 0
STADIUM/CONVENTION CENTER 1,000 200 200 118,700
DEBTS ERVICE FUNDS:
1999 G.O.BOND FIRE/LIBRARY 0 0 0 0
2002 G.O.REFUNDING BONDS 0 0 0 0
ENTERPRISE FUNDS:
WATER/SEWER UTILITY 2,777,900 906,650 855,100 2,290,750
INTERNAL SERVICE FUNDS:
EQUIPMENT RENTAL OPER.-GOV 245,800 79,425 466,500 57,500
EQUIPMENT RENTAL OPER.-PROP 0 0 192,600 21,500
EQUIP RENTAL REPLACEMENT-GOV 0 0 0 0
EQUIP RENTAL REPLACEMENT-PROP 0 0 0 0
MEDICAL/DENTAL INSURANCE 0 2,650,000 0 397,000
CENTRAL STORES 0 0 40,000 0
TRUST&AGENCY FUNDS:
CITY VIEWCEMETERY TRUST 0 0 0 0
CITY VIEW CEMETERY PRE-NEED TRUST 0 0 0 0
BOULEVARD PERPETUAL MAINTENANCE 0 0 0 0
OLD FIREMEN'S PENSION TRUST 110,000 97,500 0 7,000
LANDFILL REMEDIATION 0 0 0 0
LOCAL IMPROVMT DISTRICT GUARANTY 0 0 0 0
TOTALALLFUNDS $ 19,631,261 $ 8,715,115 $ 2,206,675 $ 9,490,650
City of Pasco 4 2010 Budget
INTERGOVT INTERFUND ENDING
SERVICES CAPITAL DEBT PMT FOR INTERFUND FUND
&TAXES OUTLAY SERVICE SERVICES TRANSFERS BALANCE TOTAL
$ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 116,525
0 4,100 0 21,228 0 0 1,240,853
0 200 0 0 0 0 889,415
931,300 124,936 0 466,002 0 0 10,763,443
16,900 500 0 286,833 0 0 4,174,624
0 3,200 0 209,198 0 0 5,315,423
4,000 0 0 20,220 0 0 1,035,931
0 4,500 0 30,192 0 0 1,136,332
94,500 413,600 886,800 7,125 770,000 5,302,091 9,499,416
1,250,000 0 0 1,975 0 0 1,300,875
2,296,700 551,036 886,800 1,042,773 770,000 5,302,091 35,472,837
0 27,000 0 208,704 0 56,896 1,340,500
0 6,058,800 0 0 0 261,300 6,320,100
0 0 0 0 300,000 126,000 426,000
0 910,000 0 0 0 506,000 1,416,000
50 417,000 0 12,000 80,000 230,350 913,175
0 0 0 7,850 0 6,075 147,100
57,425 2,500 0 164,876 0 51,295 2,131,400
0 0 0 0 0 169,000 169,000
750 0 31,600 20,448 0 11,762 264,200
0 0 0 15,800 0 33,395 207,325
0 0 0 6,750 0 5,400 279,900
0 0 0 4,675 0 11,860 67,200
0 0 0 0 0 6,150 6,150
0 0 0 3,200 0 5,250 25,250
0 0 0 0 0 1,300 191,300
0 0 0 1,200 0 7,400 20,600
0 0 0 14,400 0 345,900 382,100
150,000 0 104,500 0 0 15,800 270,300
0 0 0 0 340,000 1,744,200 2,084,200
0 700,000 0 0 0 2,380,000 3,080,000
0 0 0 0 0 855,000 855,000
1,000 0 128,675 3,050 0 6,915 259,740
0 0 154,600 0 0 103,900 258,500
0 0 3B0,350 0 0 227,650 608,000
1,937,500 5,427,500 5,553,225 1,344,881 0 8,233,449 29,326,955
0 2,500 0 15,600 0 15,125 882,450
0 0 0 9,600 0 209,750 433,450
0 300,000 0 0 0 3,313,950 3,613,950
0 250,000 0 0 0 1,410,550 1,660,550
0 0 0 30,000 0 1,643,000 4,720,000
0 0 0 0 0 6,500 46,500
0 0 0 0 10,000 380,000 390,000
0 0 0 0 1,200 94,800 96,000
0 0 0 0 60,000 1,507,000 1,567,000
0 0 0 14,400 0 3,261,100 3,490,000
0 0 0 0 0 388,000 388,000
0 5,000 0 0 0 781,000 786,000
$ 4,443,425 $ 14,651,336 $ 7,239,750 $ 2,942,207 $ 1,561,200 $ 33,715,113 $ 104,596,732
City of Pasco 5 2010 Budget
CITY OF PASCO
REVENUE SUMMARY
GENERALFUND
SOURCE OF REVENUE 2007 2008 2009 2010
ACTUAL BUDGET BUDGET BUDGET
TAXES:
GENERAL PROPERTY $ 5,215,110 $ 5,511,426 $ 5,725,000 $ 5,850,000
RETAIL SALES TAX 8,645,939 8,843,067 8,580,000 7,700,000
UTILITY
Natural Gas 752,172 705,181 760,000 760,000
Solid Waste 412,707 424,951 430,000 430,000
Cable TV 254,208 313,877 275,000 320,000
Telephone 1,520,547 2,222,836 1,700,000 1,900,000
Electricity 2,828,274 2,834,766 3,000,000 3,000,000
Water 496,738 525,222 525,000 535,000
Sewer 655,000 639,204 670,000 670,000
OTHER TAXES
Gambling 689,652 659,947 700,000 700,000
Leasehold 173,716 173,874 200,000 200,000
Admissions/Other 78,357 115,398 80,000 115,000
$21,722,420 $22,969,749 $22,645,000 $22,180,000
LICENSES AND PERMITS:
BUSINESS LICENSES 296,882 298,036 294,700 295,600
RENTAL LICENSES 46,161 47,343 45,600 47,600
BUILDING PERMITS 1,280,310 939,706 600,000 600,000
ANIMAL LICENSES 56,029 73,720 59,000 71,000
OTHER 29,618 6,191 10,000 6,000
1,709,000 1,364,996 1,009,300 1,020,200
INTERGOVERNMENTAL:
GRANTS 140,054 803,183 78,000 219,717
STATE SHARED REVENUES
PU D Privilege Tax 150,324 166,231 150,000 170,000
Nuclear Generating Tax 277,017 282,844 280,000 290,000
Criminal Justice 47,134 51,200 49,000 54,000
DUI-Cities 11,305 9,116 10,000 10,000
Liquor Excise Tax 223,171 246,008 240,000 250,000
Liquor Board Profits 348,280 339,355 340,000 425,000
City-County Assistance 105,553 69,606 80,000 112,000
SS%T Mitigation 0 74,297 0 100,000
IN LIEU PAYMENTS 0 0 100 100
INTERLOCAL REVENUES 51,271 11,611 72,000 51,000
INTERGOVERNMENTAL SERVICE REVENUES 197,647 27,699 28,200 28,200
1,551,756 2,081,150 1,327,300 1,710,017
City of Pasco 6 2010 Budget
CITY OF PASCO
REVENUE SUMMARY
GENERALFUND
SOURCE OF REVENUE 2007 2008 2009 2010
ACTUAL BUDGET BUDGET BUDGET
CHARGES FOR SERVICE:
GENERAL GOVERNMENT 126,379 48,679 94,800 49,800
SECURITY OF PERSONS&PROPERTY 1,039,997 1,131,052 1,129,900 1,124,900
PHYSICAL ENVIRONMENT 13,445 27,605 29,000 29,000
ECONOMIC ENVIRONMENT 299,101 192,812 110,100 163,100
CULTURE AND RECREATION 113,982 131,331 135,100 119,200
INTERFUND/INTER DEPARTMENTAL CHARGES 1,318,540 1,195,190 1,289,900 1,321,220
2,911,444 2,726,669 2,788,800 2,807,220
FINES &FORFEITURES
COURT FINES 961,084 938,916 942,000 882,000
COURT COST RECOUPED 12,594 10,324 11,300 11,600
PROBATION FEES 28,318 28,894 25,000 30,000
CONFISCATED MONEY 14,144 2,335 4,100 4,100
1,016,140 980,469 982,400 927,700
MISCELLANEOUS REVENUE:
INTEREST EARNINGS 427,842 370,525 299,000 249,000
RENTS 474,069 420,333 449,100 425,900
CONTRIBUTIONS 11,914 20,057 11,100 11,100
OTHER MISCELLANEOUS 142,837 89,668 27,600 47,700
1,056,662 900,583 786,800 733,700
TOTAL GENERAL FUND
REVENUE 29,967,422 31,023,616 29,539,600 29,378,837
OTHER FINANCING SOURCES:
LOAN PAYMENTS RECD 3,200 0 1,000 1,000
OPERATING TRANSFERS 91,125 82,561 1,138,000 90,000
PROCEEDS OF L,T. DEBT 0 0 0 0
SALE OF ASSETS 157,018 7,077 2,000 2,000
INSURANCE RECOVERIES -2,813 0 1,000 1,000
248,530 89,638 1,142,000 94,000
TOTAL GENERAL FUND REVENUE
OTHER FINANCING SOURCES 30,215,952 31,113,254 30,681,600 29,472,837
BEGINNING FUND BALANCE 6,514,295 8,387,559 6,500,000 6,000,000
TOTAL GENERAL FUND RESOURCES $ 36,730,247 $ 39,500,813 $ 37,181,600 $ 35,472,837
City of Pasco 7 2010 Budget
CITY OF PASCO
EXPENDITURE SUMMARY
ALL OPERATING FUNDS
2007 2008 2009 2010
ACTUAL BUDGET BUDGET BUDGET
GENERAL FUND $ 36,730,247 $ 39,500,813 $ 37,181,600 $ 35,472,837
CITY STREET 1,765,217 1,769,447 1,412,300 1,340,500
ARTERIAL STREET 1,710,113 3,340,446 3,876,000 6,320,100
I-182 CORRIDOR TRAFFIC IMPACT FUND 628,467 829,836 643,000 426,000
STREET OVERLAY 2,237,595 2,146,328 2,612,000 1,416,000
COMMUNITY DEVELOPMENT BLOCK GRANT 752,364 740,422 973,175 913,175
M.L. KING JR. COMMUNITY CENTER 139,638 146,420 140,200 147,100
AMBULANCE SERVICES 1,992,265 2,140,875 1,997,400 2,131,400
CONTINGENCY 158,612 164,612 165,000 169,000
CITY VIEW CEMETERY 176,856 223,917 249,900 264,200
ATHLETIC PROGRAMS 134,766 153,752 123,000 207,325
SENIOR CENTER OPERATING 271,655 283,358 265,600 279,900
MULTI-MODAL FACILITY 58,661 61,709 65,500 67,200
BI-CENTENIAL 5,749 5,967 6,100 6,150
RIVERSHORE TRAIL& MARINA MAINT 31,020 28,220 27,200 25,250
SPECIAL LODGING ASSESSMENT 194,248 186,205 190,400 191,300
LITTER ABATEMENT 28,862 23,409 16,600 20,600
REVOLVING ABATEMENT 337,823 296,202 329,600 382,100
TRAC DEVELOPMENT&OPERATIONS 445,200 399,864 260,300 270,300
PARK DEVELOPMENT 1,734,776 1,896,561 1,928,000 2,084,200
CAPITAL IMPROVEMENTS 3,896,981 4,542,538 4,200,000 3,080,000
INDUSTRIAL DEVELOPMENT& INFRASTRUCTURE 574,987 818,603 755,000 855,000
STADIUM/CONVENTION CENTER 1,541,731 400,445 459,790 259,740
1999 G.O. BOND FIRE/LIBRARY 271,152 270,757 250,000 258,500
2002 G.O. REFUNDING 611,599 623,132 603,000 608,000
WATER/SEWER UTILITY 33,196,164 30,917,961 36,092,955 29,326,955
EQUIP RENTAL OPERATIONS-GOV 862,942 946,821 975,760 882,450
EQUIP RENTAL OPERATIONS-PROP 256,416 295,456 429,020 433,450
EQUIP RENTAL REPLACEMENT-GOV 2,574,743 3,108,607 2,272,060 3,613,950
EQUIP RENTAL REPLACEMENT-PROP 1,203,983 1,401,709 1,732,280 1,660,550
MEDICAL/DENTAL INSURANCE 2,711,598 3,507,255 4,000,000 4,720,000
CENTRAL STORES 68,110 54,178 56,000 46,500
CITY VIEW CEMETERY TRUST 356,328 370,626 390,000 390,000
CITY VIEW CEMETERY PRE-NEED TRUST 66,177 78,863 83,000 96,000
BOULEVARD PERPETUAL MAINTENANCE 1,282,720 1,403,686 1,491,000 1,567,000
OLD FIREMEN'S PENSION TRUST 3,430,453 3,438,014 4,492,000 3,490,000
LANDFILL REMEDIATION 117,969 132,765 388,000 388,000
LOCAL IMPROVEMENT DISTRICT GUARANTY 1,657,868 1,720,572 1,740,500 786,000
TOTAL ALL FUNDS $104,236,055 $108,370,351 $112,873,260 $104,596,732
City of Pasco 8 2010 Budget
CITY OF PASCO
GENERAL FUND EXPENDITURE SUMMARY
BY DEPARTMENT
2007 2008 2009 2010
DEPARTMENT ACTUAL ACTUAL BUDGET BUDGET
CITY COUNCIL $ 95,639 $ 107,538 $ 116,000 $ 116,525
MUNICIPAL COURT 1,019,348 1,127,695 1,183,200 1,240,853
CITY MANAGER 674,078 757,080 873,425 889,415
POLICE DEPARTMENT 9,976,614 10,345,139 10,819,398 10,763,443
FIRE DEPARTMENT 3,748,066 41130,045 4,126,320 4,174,624
ADMINISTRATIVE&COMMUNITY SERVICES 4,727,689 51112,210 5,258,540 5,315,423
COMMUNITY DEVELOPMENT 1,335,290 1,149,336 1,101,400 1,035,931
ENGINEERING 993,183 1,258,711 1,172,835 1,136,332
NON-DEPARTMENTAL 4,669,863 6,295,587 7,148,875 4,197,325
LIBRARY 1,102,918 1,132,116 1,272,575 1,300,875
TOTAL OPERATIONS 28,342,688 31,415,457 33,072,568 30,170,746
UNRESERVED ENDING FUND BALANCE 8,387,559 8,085,356 4,109,032 5,302,091
TOTAL EXPENDITURES $ 36,730,247 $ 39,500,813 $ 37,181,600 $ 35,472,837
GENERAL FUND EXPENDITURE SUMMARY
BY CATEGORY
2007 2008 2009 2010
CATEGORY ACTUAL BUDGET BUDGET PROPOSED
SALARIES AND WAGES $ 12,756,455 $ 13,087,263 $ 14,246,075 $ 14,268,111
PERSONNEL BENEFITS 3,575,274 4,100,819 4,571,725 4,416,136
SUPPLIES 344,477 419,597 473,425 437,075
OTHER SERVICES/CHARGES 5,795,376 6,146,024 5,671,350 5,502,115
INTERGOVT'L SERVICES&TAXES 1,907,663 2,520,615 2,065,000 2,296,700
CAPITAL OUTLAY 1,053,535 1,119,114 2,178,908 551,036
DEBT SERVICE 912,304 907,859 849,675 866,800
INTERFUND PMT FOR SERVICES 977,604 1,024,204 1,106,410 1,042,773
INTERFUND TRANSFERS 1,020,000 2,089,962 _ 1,910,0()0 770,000
TOTAL OPERATIONS 28,342,688 31,415,457 33,072,568 30,170,746
UNRES ENDING FUND BALANCE 8,387,559 8,085,356 4,109,032 5,302,091
TOTAL EXPENDITURES $$ 36 $ 39,500,813 $ 37,181,600 $ 35,472,837
City of Pasco,Washington 9 2010 Budget
CITY OF PASCO
ORGANIZATIONAL CHART
CITIZEN S
CITY COUNCIL
CITY MANAGER DEPUTY CITY MANAGER COMMUNICATIONS
HUMAN
RE SOURCES
COMMUNITY& ADMINSTRATIVE&
POLICE FIRE ECONOMIC MUNI COURT PUBLIC WORKS COMMUNITY
CHIEF CHIEF DEVELOPMENT COURT DIRECTOR SERVICES
DIRECTOR JUDGE DIRECTOR
Inveso9att" Fire Suppression Urban Munldpal Engineering Finance
Services Development Court
Perks&
street Recreation
Field Operations Pmbatlon Maintenance SerMCeb
Patrol Fire Prevention Planrdng Services
Water/Sevoer Information
Reuse Facility Services
Support InspectionlCode Cornmurrily Stornwvater
services Ambulance Enforcement Services Irrigation Utility
Services Supervision City Clerk
EquiprneM
Rerrtal
Facilities
City of Pasco,Washington 10 2010 Budget
INDIVIDUAL
GENERAL
FUND
DEPARTMENTS
City of Pasco,Washington 11 2010 Budget
City Council
The City has a Council-Manager form of govemment. The City Council consists of seven
members elected for four-year terms overlapping terms. The Mayor, elected by the City
Council, has equal voting rights with other councilmembers and possesses no veto power.
The City Council appoints the City Manager to act as the chief executive officer of the City.
CITIZENS OF PASCO
CITY COUNCIL
CITY COUNTY/ REGIONAL
LEOFF DISABILITY BOARD FRANKLIN COUNTY
EMERGENCY MANAGEMENT
CIVIL SERVICE COMMISSION HOUSING AUTHORITY
PARKS&RECREATION ADVISORY SENIOR CITIZENS
COUNCIL ADVISORY COMMITTEE
PLANNING COMMISSION &F REGIONAL COUNCIL
FIREMEN'S PENSION BOARD E-F- RANSIT AUTHORITY
CODE ENFORCEMENT B F-HEALTH DISTRICT
BOARD
PUBLIC FACILITIES DrSTRICT
CITY MANAGER
City of Pasco, Washington 12 2010 Budget
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 COUNCIL EXPENDITURES
2007 2008 2009 2010
FUNCTION ACTUAL ACTUAL BUDGET BUDGET
SALARIES AND WAGES $ 72,293 $ 77,673 $ 78,000 $ 78,000
PERSONNEL BENEFITS 8,014 9,284 7,175 8,700
SUPPLIES 261 1,210 1,100 1,100
OTHER SERVICES/CHARGES 15,071 19,371 29,725 28,725
INTERGOVTL SERVICES&TAXES 0 0 0 0
CAPITAL OUTLAY 0 0 0 0
DEBT SERVICE 0 0 0 0
INTERFUND PMT FOR SERVICES 0 0 0 0
INTERFUND TRANSFERS 0 0 0 0
TOTAL EXPENDITURES $ 95,639 $ 107,538 $ 116,000 $ 116,525
PERSONNEL SUMMARY
MONTHLY/
NUMBER OF EMPLOYEES HOURLY
RANGE
POSITION 2007 2008 2009 2010 MIN - MAX
MAYOR 1.00 1.00 1.00 1.00 1 100
COUNCILMEMBER 6.00 6.00 6.00 6.00 900
TOTAL 7.00 7.00 7.00 7.00
City cf Pasco,Washington 13 2010 Budget
Municipal Court
CITY MANAGER
JUDGE
mmmrn
COURT
ADMINISTRATOR
COURT SERVICES LEAD COURT CLERK
SPECIALIST FPROBATIO,N OFFICER
DEPUTY COURT CLERKS PROBATION
CLERK
ADMIN ASST II
DEPTASSTI
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 2010 Budget
MUNICIPAL COURT EXPENDITURES
2007 2008 2009 2010
FUNCTION ACTUAL ACTUAL BUDGET BUDGET
SALARIES AND WAGES $ 588,723 $ 632,341 $ 651,000 $ 707,250
PERSONNEL BENEFITS 170,304 204,394 240,650 236,425
SUPPLIES 19,703 25,638 25,600 25,600
OTHER SERVICES/CHARGES 221,544 243,495 246,250 246,250
INTERGOVf'L SERVICES&TAXES 0 0 0 0
CAPITAL OUTLAY 7,074 4,307 4,100 4,100
DEBT SERVICE 0 0 0 0
INTERFUND PMT FOR SERVICES 12,000 17,520 15,600 21,228
INTERFUND TRANSFERS 0 0 0 0
TOTAL EXPENDITURES $ 1,019,348 $ 1,127,695 $ 1,183,200 $ 1,240,853
PERSONNEL SUMMARY
MONTHLY/
NUMBER OF EMPLOYEES HOURLY
RANGE
POSITION 2007 2008 2009 2010 MIN - MAX
JUDGE 0.75 0.75 0.75 0.75 8,011
COURT ADMINISTRATOR 1.00 1.00 1.00 1.00 6,134
COURT PROBATION OFFICER 1.00 1.00 1.00 1.00 19.86-26.14
COURT SERVICES SPEC. 1.00 2.00 2.00 2.00 19.86-26.14
ADMINSTRATIVE ASST.]I 0.00 0.00 0.00 1.00 17.98-23.68
LEAD COURT CLERK 1.00 1.00 1,00 1.00 17.98-23.68
DEPUTY COURT CLERK 5.50 5.50 6.50 5,50 15,97-21.02
PROBATION SERVICES CLERK 2.50 2.50 2.50 2.50 15.97-21.02
DEPARTMENT ASST.1 0.00 0.00 0.00 1.00 10.33-13.60
TOTAL 12.75 13.75 14.75 15.75
Cfty of Pasco,Washington 15 2010 Budget
City Manager
CITY MANAGER
EXECUTIVE
ASSISTANT
HUMAN DEPUTY CITY COMMUNICATIONS
RESOURCES MANAGER SPECIALIST
MANAGER
PERSONNEL
ANALYST
PAYROLL
CLERK
ADMIN ASST I
COMMUNITY/ PUBLIC ADMINISTRATIVE
CHIEF OF FIRE ECONOMIC WORKS &COMMUNITY
POLICE CHIEF DEVELOPMENT DIRECTOR SERVICES
DIRECTOR DIRECTOR
The City Manager is the chief administrative officer of the general city government.
The City Manager is responsible for:
Implementing City Council policies and overseeing municipal operations while providing cost-effective
municipal services.
Representing the City on intergovernmental issues and pursuing economic development opportunities.
Coordination of all city departments through the respective department heads,
Supervision of the Personnel Division.
City of Pasco,Washington 16 2010 Budget
CITY MANAGER EXPENDITURES
2007 2008 2009 2010
FUNCTION ACTUAL ACTUAL BUDGET BUDGET
SALARIES AND WAGES $ 449,085 $ 491,103 $ 581,100 $ 615,675
PERSONNEL BENEFITS 115,948 136,458 176,925 163,850
SUPPLIES 6,334 9,239 10,400 10,450
OTHER SERVICES/CHARGES 102,711 118,280 104,800 99,240
INTERGOVTL SERVICES &TAXES 0 0 0 0
CAPITAL OUTLAY 0 0 200 200
DEBT SERVICE 0 0 0 0
INTERFUND PMT FOR SERVICES 0 0 0 0
INTERFUND TRANSFERS 0 0 0 0
TOTAL EXPENDITURES $ 674,078 $ 757,080 $ 873,425 $ 889,415
PERSONNEL SUMMARY
MONTHLY/
NUMBER OF EMPLOYEES HOURLY
RANGE
POSITION 2007 2008 2009 2010 MIN - MAX
CITY MANAGER 1.00 1.00 1.00 1.00 12,149
DEPUTY CITY MANAGER 0.00 0.00 1.00 1.00 10,000
HUMAN RESOURCES MANAGER 1.00 1.00 1.00 1.00 7,432
COMMUNICATIONS SPEC. 1.00 1.00 1.00 1.00 27.26-35.89
HR ANALYSTIASSISTANT 1.00 1.00 1.00 1.00 23.73-31.24
EXECUTIVE ASSISTANT 1.00 1.00 1.00 1.00 20.66-27.20
PAYROLL SPECIALIST 1.00 1.00 1.00 1.00 19.86-26.14
ADMINISTRATIVE ASSISTANT 1 0.50 1.00 1.00 1.00 95.35-20.21
TOTAL 6.50 7.00 8.00 8.00
City of Pasco,Washington 17 2010 Budget
Police
CITY MANAGER
CHIEF OF
POLICE
ADMIN ASST II
SUPPORT SERVICES FIELD OPERATIONS INVESTIGATIVE
CAPTAIN CAPTAIN SERVICES
CAPTAIN
LEAD POLICE
SERVICES SERGEANTS ADMIN ASST I
SPECIALIST
POLICfi CORPORALS METRO DRUG
SERVES SARGEANTS TASKFORCE
SPECIALIST
POLICE
CRIME OFFICERS
PREVENTION CORPORALS
SPECIALIST
CRIME
DOMESTIC ANALYST H_VIOLENCE DETECTIVES
SERVICES RESOURCE
COORDINATOR OFFICERS AND
G.R.E.A.T. EVEDENCE
PROGRAM TECkNIC1AN
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 2010 Budget
POLICE EXPENDITURES
2007 2008 2009 2010
FUNCTION ACTUAL ACTUAL BUDGET BUDGET
SALARIES AND WAGES $ 5,379,028 $ 5,231,941 $ 5,474,125 $ 5,298,525
PERSONNEL BENEFITS 1,432,294 1,599,796 1,742,025 1,683,030
SUPPLIES 80,505 115,329 132,000 99,700
OTHER SERVICES/CHARGES 2,110,143 2,324,775 2,211,250 2,159,950
INTERGOVT'L SERVICES&TAXES 507,089 627,226 731,300 931,300
CAPITAL OUTLAY 15,849 7,923 30,308 124,936
DEBT SERVICE 0 0 0 0
INTERFUND PMT FOR SERVICES 451,706 438,149 498,390 466,002
INTERFUND TRANSFERS 0 0 0 0
TOTAL EXPENDITURES $ 9,976,614 $ 10,345,139 $ 10,819,398 $ 10,763,443
PERSONNEL SUMMARY
MONTHLY/
NUMBER OF EMPLOYEES HOURLY
RANGE
POSITION 2007 2008 2009 2010 MIN - MAX
POLICE CHIEF 1.00 1.00 1.00 1.00 9,083
CAPTAIN 3.00 3.00 3.00 3.00 7,785
SERGEANT 6.00 6.00 5.00 5.00 36.19-40.53
CORPORAL 4.00 4.00 4.00 4.00 33.18-37.16
DETECTIVE/OFFICER 50.00 52.00 56.00 54.00 30.16-33.78
CRIME SPECIALIST 1.00 1.00 1.00 1.00 19.38-25.56
COMM. RELATIONS SPEC. 1.00 1.00 1.00 1.00 19.38-25.56
DOMESTIC VIOLENCE SPEC. 1.00 1.00 1.00 1.00 19.38-25.56
EVIDENCE TECHNICIAN 1.00 1.00 1.00 1.00 19.38-25.56
ADMINISTRATIVE ASSISTANT If 1.00 1.00 1.00 1.00 17.98-23.68
LEAD POLICE SERVS. SPEC. 1.00 1.00 1.00 1.00 16.34-21,48
POLICE SVCS. SPEC. 4.00 4.00 4.00 4.00 15.41 -20.26
ADMINISTRATIVE ASSISTANT I 1.00 1.00 1.00 1.00 15.35-20.21
TOTAL 75.00 77.00 80.00 78.00
City of Pasco,Washington 19 2010 Budget
Fire 77�
CITY MANAGER
FIRE CHIEF
TRAINING&
DEPT ASSTII SAFETY
SPECIALIST
SHIFT
CAPTAINS
LIEUTENANTS
FIREFIGHTERS/ FIREFIGHTERS
PARAMEDICS
The Fire Departments mission is to provide rapid mitigation of fire, rescue, hazardous materials and
medical emergencies with compassion, integrity and respect towards the citizens of the City of Pasco.
Be the premier provider of public safety services, utilizing our people as the critical resource to
accomplish our goals.
The department is charged with the responsibilities of providing fire suppression, hazardous 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 2010 Budget
FIRE EXPENDITURES
2007 2008 2009 2010
FUNCTION ACTUAL ACTUAL BUDGET BUDGET
SALARIES AND WAGES $ 2,769,000 $ 3,024,094 $ 2,977,500 $ 2,936,350
PERSONNEL BENEFITS 535,916 601,856 630,140 661,631
SUPPLIES 19,451 31,570 43,100 51,100
OTHER SERVICES/CHARGES 166,787 193,784 224,960 221,310
INTERGOVTL SERVICES&TAXES 27,040 32,709 16,000 16,900
CAPITAL OUTLAY 314 22 500 500
DEBT SERVICE 0 0 0 0
INTERFUND PMT FOR SERVICES 229,558 246,010 234,120 286,833
INTERFUND TRANSFERS 0 0 0 0
TOTAL EXPENDITURES $ 3,748,066 $ 4,130,045 $ 4,126,320 $ 4,174,624
PERSONNEL SUMMARY
MONTHLY/
NUMBER OF EMPLOYEES HOURLY
RANGE
POSITION 2007 2008 2009 2010 MIN - MAX
FIRE CHIEF 1.00 1.00 1.00 1.00 9,083
ASST FIRE CHIEF 0.50 0.50 0.50 0.00
TRAINING&SAFETY SPECIALIST 0.00 0.00 0.00 1.00 31.28-32.84
CAPTAIN 3.00 3.00 3.00 3.00 31.28-32.84
LIEUTENANT" 9.00 9.00 9.00 9.00 29.08-30.53
FIREFIGHTER 21.00 21.00 21,00 21,00 20.95-27.13
DEPTARTMENT ASSISTANT II 0.25 0.25 0.38 0.50 15.97-21.02
TOTAL 34.75 34.75 34.88 35.50
City of Pasco,Washington 21 2010 Budget
Administrative and Community Services
CITY MANAGER
ADMINISTRATIVE AND COMMUNITY
SERVICES DIRECTOR
LEGAL DIVISION•
ADMIN ASST II PARALEGAL/
ADMIN ASST II
FINANCE INFORMATION RECREATION FACILITIES/
C LERK SERVICES SERVICES
MANAGER MANAGER MANAGER GROUNDS
SUPERINTENDANT
ACCOUNTING RECREATION CHIEF
ADM
SUPERVISOR DEPUTY NETWORK SPECIALISTS GROUNSMAN
CITY CLERK INISTRATOR
SENIOR I DEPARTMENT GROUNDSMANI
ACCOUNTANT CUSTOMER INFORMATION ASSISTANT II FACILITY MAINT.
SERVICE SERVICES
MANAGER TECHNICIANS
STAFF TEMPORARY
ACCOUNTANTS EMPLOYEES GROUNDSMANII
UTILITY
BILLING
ACCOUNTING CLERKS PARK PATROL
CLERKS (DEPT ASST II) TEMPORARY
EMPLOYEES
AP/AR CLERKS CUSTOMER
(DEPT ASST II) SERVICE
REPRESENT.
(DEPT ASST 11)
MAIL CLERK
(DEPT ASST 1)
The Administrative and Community Services Department provides the diverse internal services
necessary to operate or support other City departments efficiently. These divisions include Finance,
Information Systems, Facilities Maintenance, Records Management, Purchasing, Risk Management,
and Legal Services. In addition, this department delivers certain 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 receipting of all City revenues,
monthly billing for the waterlsewer utility and providing customer assistance in all areas.
The Information Services Division is responsible for the City's computer and telecommunications
systems. It develops, implements, and maintains all automated municipal information applications.
The Administrative Services Division is responsible for purchasing controls, records management,
risk management, legal services and the City Clerk function.
The Recreation Services Division is responsible for the operation and implimentation of recreational
activities in the community.
The Facilities Division is responsible for the maintenance of City facilities and grounds.
City of Pasco,Washington 22 2010 Budget
ADMINISTRATIVE&COMMUNITY SERVICES EXPENDITURES
2007 2008 2009 2010
FUNCTION ACTUAL ACTUAL BUDGET BUDGET
SALARIES AND WAGES $ 2,335,506 $ 2,419,355 $ 2,546,250 $ 2,595,200
PERSONNEL BENEFITS 648,582 763,471 828,285 772,750
SUPPLIES 164,806 178,948 202,925 183,625
OTHER SERVICES/CHARGES 1,308,398 1,500,584 1,404,300 1,551,450
INTERGOVT'L SERVICES&TAXES 981 979 1,200 0
CAPITAL OUTLAY 54,016 5,213 6,000 3,200
DEBT SERVICE 0 0 0 0
INTERFUND PMT FOR SERVICES 215,400 243,660 269,580 209,198
INTERFUND TRANSFERS 0 0 0 0
TOTAL EXPENDITURES $ 4,727,689 $ 5,112,210 $ 5,258,540 $ 5,315,423
PERSONNEL SUMMARY
MONTHLY/
NUMBER OF EMPLOYEES HOURLY
RANGE
POSITION 2007 2008 2009 2010 MIN - MAX
ADMIN&COMM SVCS DIR. 1.00 1.00 1.00 1.00 9,083
FINANCE MANAGER 1.00 1.00 1.00 1.00 8,020
INFORMATION SVCS MGR 1.00 1.00 1.00 1.00 7,785
RECREATION SERVICES MGR 1.00 1.00 1.00 1.00 6,487
FACILITY&GROUNDS SLIP 1.00 1.00 1.00 1.00 6,134
UTILITY SUPERVISOR 1.00 1.00 1.00 1.00 5,411
ACCOUNTING SUPERVISOR 1.00 1.00 1.00 1.00 27.26-35.89
CHIEF GROUNDSMAN 1.00 1.00 1.00 1.00 28.84-31.61
ADMIN.SPEC./CITY CLERK 1.00 1.00 1.00 1.00 24.69-32.50
SENIOR ACCOUNTANT 1.00 1.00 1.00 1.00 24.69-32.50
INFORMATION SYST. SPEC. 1.00 1.00 1.00 1.00 24.69-32.50
GROUNDSMAN I 7.50 8.50 7.50 7.50 22.57-25.05
FACILITIES MAINTENANCE 1 1.00 1.00 1.00 1.00 22.57-25.05
STAFF ACCOUNTANT 2.00 2.00 2.00 2.00 21.07-27.74
NETWORK ADMINISTRATOR 0.00 0.00 1.00 1.00 19.86-26.14
PARALEGALIADMIN ASST II 1.00 1.00 1.00 1.00 19.86-26.14
RECREATION SPECIALIST 2.00 2.00 2.00 2.00 19.86-26.14
GROUNDSMAN II 1.00 1.00 1.00 1.00 19.57-22.06
ACCOUNTING CLERK 0.75 0.75 0.75 0.75 17.98-23.68
DEPUTY CITY CLERK 1.00 1.00 1.00 1.00 17.98-23.68
ADMINISTRATIVE ASSISTANT II 1.00 1.00 1.00 1.00 17.98-23.68
INFORM SVC TECHNICIAN 2.75 2.75 1.75 1.75 17.98-23.68
DEPARTMENT ASSISTANT II 9.00 9.00 9.00 9.00 15.97-21.02
ADMINISTRATIVE ASSISTANT 1 0.50 0.50 0.00 0.00
PARK PATROL 0.25 0.25 0.25 0.25 10.50-12.50
DEPARTMENT ASSISTANT 1 0.375 0.375 1.375 1.375 10.33-13.60
TOTAL 41.125 42.125 41.625 41.625
City of Pasco,Washington 23 2010 Budget
Community Development
CITY MANAGER
COMMUNITY'4
ECONOMIC
DEVELOPMENT
DIRECTOR
ADMIN ASST II
BLOCK GRANT INSPECTION
COORDINATOR CITY PLANNER SERVICES
MANAGER
CODE ASSOCIATE
ENFORCEMENT CITY PLANNER CODE BUILDING
OFFICER ENFORCEMENT INSPECTORS
OFFICERS
PLANNER
PERMrr
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.
Cfty of Pasco, Washington 24 2010 Budget
COMMUNITY DEVELOPMENT EXPENDITURES
2007 2008 2009 2010
FUNCTION ACTUAL ACTUAL BUDGET BUDGET
SALARIES AND WAGES $ 511,971 $ 484,963 $ 724,725 $ 693,486
PERSONNEL BENEFITS 154,414 165,426 264,425 226,975
SUPPLIES 13,461 19,401 12,300 19,800
OTHER SERVICESICHARGES 624,318 450,263 66,450 71,450
INTERGOVTL SERVICES&TAXES 3,460 4,347 2,000 4,000
CAPITAL OUTLAY 906 156 0 0
DEBT SERVICE 0 0 0 0
INTERFUND PMT FOR SERVICES 26,760 24,780 31,500 20,220
INTERFUND TRANSFERS 0 0 0 0
TOTAL EXPENDITURES $ 1,335,290 $ 1,149,336 $ 1,101,400 $ 1,035,931
PERSONNEL SUMMARY
MONTHLY/
NUMBER OF EMPLOYEES HOURLY
RANGE
POSITION 2007 2008 2009 2010 MIN - MAX
COMMUNITY DEV. DIRECTOR 1.0 1.0 1.0 1.0 8,610
INSPECTION SERVICES MGR. 1.0 1.0 1.0 1.0 6,487
CITY PLANNER 1.0 1.0 1.0 1.0 28.36-37.34
ASSOCIATE PLANNER 1.0 1.0 1.0 1.0 23.73-31.24
PLANS EXAMINER 010 0.0 1.0 1.0 23.73-31.24
BUILDING INSPECTOR 1.0 1.0 2.0 2.0 21.92-28.86
PLANNER 1 1.0 1.0 1.0 1.0 19.86-26.14
CODE ENFORCEMENT OFF, 3.0 3.0 3.0 2.0 19.03-25.06
ADMINISTATIVE ASSISTANT II 0.67 0.67 0.67 0.67 17.98-23.68
PERMIT TECHNICIAN 100 2.00 2.00 2.00 16.34-21.51
DEPARTMENT ASSISTANT 0.50 0.50 0.50 0.00 0
TOTAL 12.17 12.17 14.17 12.67
City of Pasco,Washington 25 2010 Budget
Public Works - Engineering
CITY MANAGER
PUBLIC WORKS
DIRECTOR
ADMIN ASST I ADMIN ASST II
----------------- ------------ -----------------------
1 �
I
1 1
wATERlSEWER ; CITY ; ; EQUIPMENT
ENGINEER STREETS ; RENTAL ;
, 1 1
---------------- ------------------- ----------------!
ENGINEERING ASSOCIATE CONSTRUCTION ; UTILITY
TECHNICIAN I ENGINEERS MANAGER ; ENGINEER
MAPPING/ CONSTRUCTION ;INSTRUMENTATION;
CADD TECH. INSPECTORS TECHNICIAN ;
i
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 pattems 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 2010 Budget
ENGINEERING EXPENDITURES
2007 2008 2009 2010
FUNCTION ACTUAL ACTUAL BUDGET BUDGET
SALARIES AND WAGES $ 650,849 $ 725,793 $ 713,375 $ 743,625
PERSONNEL BENEFITS 176,282 246,364 252,100 232,775
SUPPLIES 21,594 21,741 26,000 26,000
OTHER SERVICES/CHARGES 102,278 219,513 133,240 99,240
INTERGOVT'L SERVICES&TAXES 0 0 0 0
CAPITAL OUTLAY 0 0 0 4,500
DEBT SERVICE 0 0 0 0
INTERFUND PMT FOR SERVICES 42,180 45,300 48,120 30,192
INTERFUNDTRANSFERS 0 0 0 0
TOTAL EXPENDITURES $ 993,183 $ 1,258,711 $ 1,172,835 $ 1,136,332
PERSONNEL SUMMARY
MONTHLY/
NUMBER OF EMPLOYEES HOURLY
RANGE
POSITION 2007 2008 2009 2010 MIN - MAX
PUBLIC WORKS DIRECTOR 0.2 0.2 0.2 0.2 9,672
CITY ENGINEER 1.0 1.0 1.0 1.0 8,020
CONSTRUCTION MANAGER 1.0 1.0 1.0 1.0 31.31 -41.22
SENIOR ENGINEER 1.0 1.0 0.0 0.0
ASSOCIATE ENGINEER II 2.0 2.0 2.0 2.0 27.26-35.89
ASSOCIATE ENGINEER 1 1.0 2.0 2.0 2.0 25.69-33.82
CONSTRUCTION INSPECTOR 3.0 2.0 3.0 3.0 21.92-28.86
MAPPING/CARD TECH 1.0 1.0 1.0 1.0 21.07-27.74
ENGINEERING TECHNICIAN 11 1.0 1.0 0.0 0.0
ENGINEERING TECHNICIAN 1 1.0 1.0 1.0 1.0 17.98-23.68
ADMINISTRATIVE ASSISTANT II 1.0 1.0 1.0 1.0 17.98-23, 8
ADMINISTRATIVE ASSISTANT 1 1.0 1.0 1.0 1.0 95.35-20.21
TOTAL 14.2 14.2 13.2 13.2
City of Pasco,Washington 27 2010 Budget
NON - DE P A R T M E N T A L
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
2007 2008 2009 2010
FUNCTION ACTUAL ACTUAL BUDGET BUDGET
SALARIES AND WAGES $ 0 $ 0 $ 500,000 $ 600,000
PERSONNEL BENEFITS 333,520 371,770 430,000 430,000
SUPPLIES 17,435 15,571 18,500 18,500
OTHER SERVICES/CHARGES 1,083,577 1,032,328 1,201,275 976,800
INTERGOVTL SERVICES&TAXES 327,651 769,729 94,500 94,500
CAPITAL OUTLAY 975,376 1,101,493 2,137,800 413,600
DEBT SERVICE 912,304 907,859 849,675 886,800
INTERFUND PMT FOR SERVICES 0 6,875 7,125 7,125
INTERFUND TRANSFERS 1,020,000 2,089,962 1,910,000 770,000
SUB-TOTAL EXPENDITURES 4,669,863 6,295,567 7,148,875 4,197,325
ENDING FUND BALANCE 8,387,559 8,085,356 4,109,032 5.302,091
TOTAL EXPENDITURES $ 13,057,422 $ 14,380,943 $ 11,257,907 $ 9,499,416
LIBRARY
The City contracts with the Mid-Columbia Library District to deliver library services at the city-owned
facility.
LIBRARY EXPENDITURES
2007 2008 2009 2010
FUNCTION ACTUAL ACTUAL BUDGET BUDGET
SALARIES AND WAGES $ 0 $ 0 $ 0 $ 0
PERSONNEL BENEFITS 0 0 0 0
SUPPLIES 927 950 1,500 1,200
OTHER SERVICES/CHARGES 60,549 43,631 49,100 47,700
INTERGOVT'L SERVICES&TAXES 1,041,442 1,085,625 1,220,000 1,250,000
CAPITAL OUTLAY 0 0 0 0
DEBT SERVICE 0 0 0 0
INTERFUND PMT FOR SERVICES 0 1,910 1,975 1,975
INTERFUND TRANSFERS 0 0 0 0
TOTAL EXPENDITURES $ 1,102,918 $ 1,132,116 $ 1,272,575 $ 1,300,875
City of Pasco,Washington 28 2010 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 2010 Budget
Public Works - Street N
CITY MANAGER
PUBLIC WORKS
DIRECTOR
FIELD DIVISION
MANAGER
ADMIN ASST I
ASST.FIELD
DIVISION MGR
HEAVY LEAD STREET UTILITY
EQUIPMENT WORKER MAINTENANCE
OPERATORS WORKERS
The Street Department is responsible for maintenance of the City's roadway infrastructure and traffic
control devises. The department performs miscellaneous street repairs, installation and maintenance
of traffic control devises, street striping, ice and snow removal and responds to requests from the
public.
The activities of the Street Fund are supported primarily by gasoline taxes and General Fund
allocations.
PERSONNEL SUMMARY
MONTHLY/
NUMBER OF EMPLOYEES HOURLY
RANGE
POSITION 2007 2005 2009 2010 MIN. -MAX,
PUBLIC WORKS DIRECTOR 0.20 0.20 0.20 0.20 9,672
FIELD DIVISION MANAGER 0.15 0.15 0.15 0.15 7,432
ASST. FIELD DIVISION MGR 0.35 0.35 0.35 0.35 5,662
LEAD STREET WORKER 1.00 1.00 1,00 1.00 25.13-27.46
HEAVY EQUIPMENT OPERATOR 3.00 3.00 3.00 3.00 22.57-25.05
UTILITY MAINTENANCE WORK!<R 1 2.00 2.00 2.00 2.00 17.55-20.02
ADMINISTRATIVE ASSISTANT E 0.20 0.20 0.20 1 0.20 15.35-20.21
6.90 6.90 6.90 6.90
City of Pasco,Washington 30 2010 Budget
CITY STREET FUND REVENUES
2007 2008 2009 2010
REVENUE ACTUAL ACTUAL BUDGET BUDGET
TAXES $ 184,291 $ 204,194 $ 199,000 $ 208,000
LICENSES AND PERMITS 214,554 250,739 216,000 250,000
INTERGOVERNMENTAL 785,415 751,857 790,000 760,000
CHARGES FOR SERVICES 0 0 0 0
FINES &FORFEITURES 0 0 0 0
MISCELLANEOUS REVENUES 15,113 5,531 2,200 2,400
OTHER FINANCING SOURCES 0 0 100 100
INTERFUND TRANSFERS 300,000 279,999 145,000 0
TOTAL REVENUES 1,499,373 1,492,320 1,352,300 1,220,500
BEGINNING FUND BALANCE 265,844 277,127 60,000 120,000
TOTAL RESOURCES $ 1,765,217 $ 1,769,447 $ 1,412,300 $ 1,340,500
CITY STREET FUND EXPENDITURES
2007 2008 2009 2010
FUNCTION ACTUAL ACTUAL BUDGET BUDGET
SALARIES AND WAGES $ 342,008 $ 365,606 $ 365,550 $ 390,700
PERSONNEL BENEFITS 99,714 126,757 136,900 128,125
SUPPLIES 54,899 78,426 74,000 81,000
OTHER SERVICES/CHARGES 486,364 504,423 443,575 448,075
INTERGOVT'L SERVICES&TAXES 0 0 0 0
CAPITAL OUTLAY 304,360 220,414 181,000 27,000
DEBT SERVICE 0 0 0 0
INTERFUND PMT FOR SERVICES 193,800 188,880 207,960 208,704
INTERFUND TRANSFERS 0 0 0 0
SUB-TOTAL EXPENDITURES 1,481,145 1,484,506 1,408,985 1,283,604
ENDING FUND BALANCE 284,072 284,941 3,315 56,896
TOTAL $ 1,765,217 $ 1,769,447 $ 1,412,300 $ 1,340,500
City of Pasco,Washington 31 2010 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
2007 2008 2009 2010
REVENUE ACTUAL ACTUAL BUDGET BUDGET
TAXES $ 0 $ 0 $ 0 $ 0
LICENSES AND PERMITS 0 0 0 0
INTERGOVERNMENTAL 496,461 1,083,251 2,745,000 5,080,000
CHARGES FOR SERVICES 0 0 0 0
FINES &FORFEITURES 0 0 0 0
MISCELLANEOUS 24,210 -7,916 1,000 100
OTHER FINANCING SOURCES 0 0 0 0
INTERFUND TRANSFERS 837,030 2,734,590 1,130,000 1,240,000
TOTAL REVENUES 1,357,701 3,809,925 3,876,000 6,320,100
BEGINNING FUND BALANCE 352,412 -469,479 0 0
TOTAL RESOURCES $ 1,710,113 $ 3,340,446 $ 3,876,000 $ 6,320,100
ARTERIAL STREET FUND EXPENDITURES
2007 2008 2009 2010
FUNCTION ACTUAL ACTUAL BUDGET BUDGET
SALARIES AND WAGES $ 0 $ 0 $ 0 $ 0
PERSONNEL BENEFITS 0 0 0 0
SUPPLIES 0 0 0 0
OTHER SERVICES/CHARGES 0 0 0 0
INTERGOVT'L SERVICES&TAXES 0 0 0 0
CAPITAL OUTLAY 2,179,592 2,784,760 3,875,000 6,058,800
DEBT SERVICE 0 0 0 0
INTERFUND PMT FOR SERVICES 0 0 0 0
INTERFUND TRANSFERS 0 0 0 0
SUB-TOTAL EXPENDITURES 2,179,592 2,784,760 3,875,000 6,058,800
ENDING FUND BALANCE -469,479 555,686 1,000 261,300
TOTAL $ 1,710,113 $ 3,340,446 $ 3,876,000 $ 6,320,100
City of Pasco,Washington 32 2010 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
2007 2008 2009 2010
REVENUE ACTUAL ACTUAL BUDGET BUDGET
TAXES $ 0 $ 0 $ 0 $ 0
LICENSES AND PERMITS 0 0 0 0
INTERGOVERNMENTAL 0 0 0 0
CHARGES FOR SERVICES 0 0 0 0
FINES& FORFEITURES 0 0 0 0
MISCELLANEOUS 188,339 238,399 143,000 166,000
OTHER FINANCING SOURCES 0 0 0 0
INTERFUND TRANSFERS 0 0 0 0
TOTAL REVE=NUES 188,339 238,399 143,000 166,000
BEGINNING FUND BALANCE 440,128 591,437 500,000 260,000
TOTAL RESOURCES $ 628,467 $ 829,836 $ 643,000 $ 426,000
1-182 CORRIDOR TRAFFIC IMPACT FUND EXPENDITURES
2007 2008 2009 2010
FUNCTION ACTUAL ACTUAL BUDGET BUDGET
SALARIES AND WAGES $ 0 $ 0 $ 0 $ 0
PERSONNEL BENEFITS 0 0 0 0
SUPPLIES 0 0 0 0
OTHER SERVICES/CHARGES 0 0 0 0
INTERGOVT'L SERVICES&TAXES 0 0 0 0
CAPITAL OUTLAY 0 0 0 0
DEBT SERVICE 0 0 0 0
INTERFUND PMT FOR SERVICES 0 0 0 0
INTERFUND TRANSFERS 37,030 431,185 280,000 300,000
SUB-TOTAL EXPENDITURES 37,030 431,185 280,000 300,000
ENDING FUND BALANCE 591,437 398,651 363,000 126,000
TOTAL $ 628,467 $ 829,836 $ 643,000 $ 426,000
City of Pasco,Washington 33 2010 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
2007 2008 2009 2010
REVENUE ACTUAL ACTUAL BUDGET BUDGET
TAXES $ 738,508 $ 818,467 $ 772,000 $ 791,000
LICENSES AND PERMITS 0 0 0 0
INTERGOVERNMENTAL 0 0 0 0
CHARGES FOR SERVICES 0 0 0 0
FINES& FORFEITURES 0 0 0 0
MISCELLANEOUS 63,381 65,502 40,000 25,000
OTHER FINANCING SOURCES 0 0 0 0
INTERFUND TRANSFERS 0 0 4 0
TOTAL REVENUES 801,889 883,969 612,000 816,000
BEGINNING FUND BALANCE 1,435,706 1,262,359 1,800,000 600,000
TOTAL RESOURCES $ 2,237.595 $ 2,146,328 $ 2,612,000 $ 1,416,000
STREET OVERLAY FUND EXPENDITURES
2007 2008 2009 2010
FUNCTION ACTUAL ACTUAL BUDGET BUDGET
SALARIES AND WAGES $ 0 $ 0 $ 0 $ 0
PERSONNEL BENEFITS 0 0 0 0
SUPPLIES 0 0 0 0
OTHER SERVICES/CHARGES 0 0 0 0
iNTERGOVT'L SERVICES&TAXES 0 0 0 0
CAPITAL OUTLAY 525,236 10,000 1,620,000 910,000
DEBT SERVICE 0 0 0 0
INTERFUND PMT FOR SERVICES 0 0 0 0
INTERFUND TRANSFERS 450,000 400,000 400,000 0
SUB-TOTAL EXPENDITURES 975,236 410,000 2,020,000 910,000
ENDING FUND BALANCE 1,262,359 1,736,328 592,000 506,000
TOTAL $ 2,237,595 $ 2,146,328 $ 2,612,000 $ 1,416,000
City of Pasco, Washington 34 2010 Budget
"The future belongs to those who prepare for it today."
Malcom X
City of Pasco,Washington 35 2010 Budget
C7ommunity Development Block Grant
CITY MANAGER
COMMUNITY&
ECONOMIC
DEVELOPMENT
DIRECTOR
ADMIN ASST II
BLOCK GRANT
ADMINISTRATOR
CODE
ENFORCEMENT
OFFICER
COMMUNITY DEVELOPMENT BLOCK GRANT PERSONNEL SUMMARY
MONTHLY/
NUMBER OF EMPLOYEES HOURLY
RANGE
POSITION 2007 2008 2009 2010 MIN. -MAX.
COMMUNITY DEVEL.DIRECTOR 1.00 1.00 1.00 0.15 8,610
BLOCK GRANT ADMINISTRATOR 0.00 1.00 1.00 1.00 21.92-28.86
CODE ENFORCEMENT OFFICER 1 1.00 1.00 1.00 1.00 19.51-25.69
ADMINISTRATIVE ASSISTANT II 0.33 0.33 0.33 0.15 17.98-23.68
TOTAL 2.33 3.33 3.33 2.30
City of Pasco,Washington .3R
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.
BLOCK GRANT FUND REVENUES
2007 2008 2009 2010
REVENUE ACTUAL ACTUAL BUDGET BUDGET
TAXES $ 0 $ 0 $ 0 $ 0
LICENSES AND PERMITS 0 0 0 0
INTERGOVERNMENTAL 605,284 609,697 866,175 866,175
CHARGES FOR SERVICES 4,718 0 0 0
FINES&FORFEITURES 0 0 0 0
MISCELLANEOUS 4,402 897 17,000 17,000
OTHER FINANCING SOURCES 0 0 0 0
INTERFUND TRANSFERS 0 0 0 0
TOTAL REVENUES 614,404 610,594 883,175 883,175
BEGINNING FUND BALANCE 137,960 129,828 90,000 30,000
TOTAL RESOURCES $ 752,364 $ 740,422 $ 973,175 $ 913,175
BLOCK GRANT FUND EXPENDITURES
2007 2008 2009 2010
FUNCTION ACTUAL ACTUAL BUDGET BUDGET
SALARIES AND WAGES $ 92,081 $ 95,444 $ 103,025 $ 121,700
PERSONNEL BENEFITS 29,188 33,784 40,700 39,750
SUPPLIES 639 582 1,000 1,000
OTHER SERVICES/CHARGES 13,488 10,230 21,825 11,325
INTERGOVI`L SERVICES&TAXES ' 0 0 50 50
CAPITAL OUTLAY 372,090 384,655 638,175 417,000
DEBT SERVICE 0 0 0 0
INTERFUND PMT FOR SERVICES 13,800 12,000 12,000 12,000
INTERFUND TRANSFERS 101,250 86,000 128,000 80,000
SUB-TOTAL EXPENDITURES 622,536 622,695 944,775 682,825
ENDING FUND BALANCE 129,828 117,727 28,400 230,350
TOTAL $ 752,364 $ 740,422 $ 973,175 $ 913,175
City of Pasco,Washington 37 2010 Budget
Martin Luther King Center Fund
CITY MANAGER
ADMINISTRATIVE&
COMMUNITY
SERVICES
DIRECTOR
RECREATION
SPECIALIST
M. L. KING CENTER PERSONNEL SUMMARY
MONTHLY/
NUMBER OF EMPLOYEES HOURLY
RANGE
POSITION 2007 2008 2009 2010 MIN.-MAX.
RECREATION SPECIALIST 1.00 1.00 1.00 1.00 19.86-26.14
TOTAL 1.00 1.00 1.00 1.00
City of Pasco. Washington 38 2010 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
2007 2008 2009 2010
REVENUE ACTUAL ACTUAL BUDGET BUDGET
TAXES $ 0 $ 0 $ 0 $ 0
LICENSES AND PERMITS 0 0 0 0
INTERGOVERNMENTAL 0 0 0 0
CHARGES FOR SERVICES 4,181 3,670 2,000 4,000
FINES& FORFEITURES 0 0 0 0
MISCELLANEOUS 31,104 28,744 28,200 30,100
OTHER FINANCING SOURCES 0 0 0 0
INTERFUND TRANSFERS 95,000 97,701 95,000 110,000
TOTAL REVENUES 130,285 130,115 125,200 144,100
BEGINNING FUND BALANCE 9,353 16,305 15,000 3,000
TOTAL RESOURCES $ 139,638 $ 146,420 $ 140,200 $ 147,100
KING COMMUNITY CENTER FUND EXPENDITURES
2007 2008 2009 2010
FUNCTION ACTUAL ACTUAL BUDGET BUDGET
SALARIES AND WAGES $ 48,844 $ 51,175 $ 49,900 $ 55,375
PERSONNEL BENEFITS 15,709 18,128 18,225 16,750
SUPPLIES 2,183 1,366 3,600 3,800
OTHER SERVICES/CHARGES 50,517 54,161 58,275 57,250
INTERGOVTL SERVICES&TAXES 80 57 0 0
CAPITAL OUTLAY 0 0 0 0
DEBT SERVICE 0 0 0 0
INTERFUND PMT FOR SERVICES 6,000 6,300 7,200 7,650
1NTERFUND TRANSFERS 0 0 0 0
SUB-TOTAL EXPENDITURES 123,333 131,187 137,200 141,025
ENDING FUND BALANCE 16,305 15,233 3,000 6,075
TOTAL $ 139,638 $ 146,420 $ 140,200 $ 147,100
City of Pasco,Washington 39 2010 Budget
Ambulance Service Fund
CITY MANAGER
FIRE CHIEF
DEPT ASST II
SHIFT
j CAPTAINS
LIEUTENANTS
[FIREFIGHTERS/ FIREFIGHTERS
AMEDICS
PERSONNEL SUMMARY
MONTHLY/
NUMBER OF EMPLOYEES HOURLY
RANGE
POSITION 2007 2008 2009 2010 MIN - MAX
ASST FIRE CHIEF 0.50 0.50 0.50 0.00 0
EMS OFFICER-LT/PARAMEDIC 0.00 0.00 0.00 1.00 31.28-32.84
PARAMEDIC 15.00 15.00 15.00 15.00 27.74-29.13
DEPARTMENT ASSISTANT 11 0.25 0.25 0.25 0.50 15.97-21.02
TOTAL 15.75 15.75 15.75 16.50
City of Pasco,Washington 40 2010 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
2007 2008 2009 2010
REVENUE ACTUAL ACTUAL BUDGET BUDGET
TAXES $ 0 $ 0 $ 0 $ 0
LICENSES AND PERMITS 0 0 0 0
INTERGOVERNMENTAL 1,439 1,644 1,200 1,200
CHARGES FOR SERVICES 1,287,102 1,538,269 1,480,000 1,649,000
FINES&FORFEITURES 0 0 0 0
MISCELLANEOUS 11,947 17,845 16,200 11,200
OTHER FINANCING SOURCES 0 0 0 0
INTERFUND TRANSFERS 420,475 420,000 420,000 420,000
TOTAL REVENUES 1,720,963 1,977,758 1,917,400 2,081,400
BEGINNING FUND BALANCE 271,302 163,117 80,000 50,000
TOTAL RESOURCES $ 1,992,265 $ 2,140,875 $ 1,997,400 $ 2,131,400
AMBULANCE SERVICES FUND EXPENDITURES
2007 2008 2009 2010
FUNCTION ACTUAL ACTUAL BUDGET BUDGET
SALARIES AND WAGES $ 1,215,174 $ 1,380,712 $ 1,330,600 $ 1,392,950
PERSONNEL BENEFITS 230,063 275,700 285,020 309,404
SUPPLIES 44,652 48,140 56,100 62,500
OTHER SERVICES/CHARGES 44,704 52,041 67,300 70,450
INTERGOVTL SERVICES&TAXES 96,267 123,134 54,000 57,425
CAPITAL OUTLAY 29,130 60,139 12,500 2,500
DEBT SERVICE 0 0 0 0
INTERFUND PMT FOR SERVICES 169,158 154,650 175,830 184,876
INTERFUND TRANSFERS 0 0 0 0
SUB-TOTAL EXPENDITURES 1,829,148 2,094,516 1,981,350 2,080,105
ENDING FUND BALANCE 163,117 46,359 16,050 51,295
TOTAL $ 1,992,265 $ 2,140,875 $ 1,997,400 $ 2,131,400
City of Pasco,Washington 41 2010 Budget
CONTINGENCY FUND
The Contingency Fund is used to account for funds reserved by the City Council to meet emergency
or unforeseen circumstances. No expenditures can be made without specific Council approval.
CONTINGENCY FUND REVENUES
2007 2008 2009 2010
REVENUE ACTUAL ACTUAL BUDGET BUDGET
TAXES $ 0 $ 0 $ 0 $ 0
LICENSES AND PERMITS 0 0 0 0
INTERGOVERNMENTAL 0 0 0 0
CHARGES FOR SERVICES 0 0 0 0
FINES&FORFEITURES 0 0 0 0
MISCELLANEOUS 7,142 6,000 5,000 4,000
OTHER FINANCING SOURCES 0 0 0 0
INTERFUND TRANSFERS 0 0 0 0
TOTAL REVENUES 7,142 6,000 5,000 4,000
BEGINNING FUND BALANCE 151,470 158,612 160,000 165,000
TOTAL RESOURCES $ 158,612 $ 164,612 $ 165,000 $ 169,000
CONTINGENCY FUND EXPENDITURES
2007 2008 2009 2010
FUNCTION ACTUAL ACTUAL BUDGET BUDGET
SALARIES AND WAGES $ 0 $ 0 $ 0 $ 0
PERSONNEL BENEFITS 0 0 0 0
SUPPLIES 0 0 0 0
OTHER SERVICES/CHARGES 0 0 0 0
INTERGOVT'L SERVICES&TAXES 0 0 0 0
CAPITAL OUTLAY 0 0 0 0
DEBT SERVICE 0 0 0 0
INTERFUND PMT FOR SERVICES 0 0 0 0
INTERFUND TRANSFERS 0 0 0 0
SUB-TOTAL EXPENDITURES 0 0 0 0
RESERVED FUND BALANCE 26,644 26,644 26,644 0
ENDING FUND BALANCE 131,968 137,968 138,356 169,000
TOTAL $ 158,612 $ 164,612 $ 165,000 $ 169,000
City of Pasco,Washington 42 2010 Budget
When the eagles are silent, the parrots begin to jabber.
Sir Winston Churchill
City of Pasco.Washington 43 2010 Budget
Cemetery Fund
CITY MANAGER
ADMINISTRATIVE&
COMMUNITY
SERVICES
DIRECTOR
CUSTOMER
SERVICE
GROUNDSMANI
PERSONNEL SUMMARY
MONTHLY/
NUMBER OF EMPLOYEES HOURLY
RANGE
POSITION 2007 2008 2009 2010 MIN - MAX
GROUNDSMAN I 0.50 0.50 0.50 1 0.50 1 22.57-25.05
CUSTOMER SERVICE REP, 1.00 1.00 1,00 1.00 15.66
TOTAL 1.50 1.50 1.50 1.50
City of Pasco,Washington 44 2010 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
2007 2008 2009 2010
REVENUE ACTUAL BUDGET BUDGET BUDGET
TAXES $ 0 $ 0 $ 0 $ 0
LICENSES AND PERMITS 0 0 0 0
INTERGOVERNMENTAL 0 0 0 0
CHARGES FOR SERVICES 222,877 234,502 215,000 229,000
FINES&FORFEITURES 0 0 0 0
MISCELLANEOUS 7,132 8,709 3,700 3,700
OTHER FINANCING SOURCES 0 0 0 0
INTERFUND TRANSFERS 63,363 55,933 21,200 21,500
TOTAL REVENUES 293,372 299,144 239,900 254,200
BEGINNING FUND BALANCE -116,516 -75,227 10,000 10,000
TOTAL RESOURCES $ 176,856 $ 223,917 $ 249,900 $ 264,200
CITY VIEW CEMETERY FUND EXPENDITURES
2007 2008 2009 2010
FUNCTION ACTUAL ACTUAL BUDGET BUDGET
DEPREC.,AMORT&BAD DEBT $ 0 $ 0 $ 0 $ 0
SALAR I ES AN D WAGE S 85,484 90,076 85,000 90,675
PERSONNEL BENEFITS 25,760 30,422 28,350 27,725
SUPPLIES 45,564 64,653 49,000 49,000
OTHER SERVICES/CHARGES 44,466 28,507 32,425 32,240
INTERGOVTL SERVICES&TAXES 1,382 1,535 750 750
CAPITAL OUTLAY 1,219 0 0 0
DEBT SERVICE 19,168 74,346 22,000 31,600
INTERFUND PMT FOR SERVICES 29,040 27,720 27,780 20,448
INTERFUND TRANSFERS 0 0 0 0
SUB-TOTAL EXPENDITURES 252,083 317,259 245,305 252,438
ENDING FUND BALANCE -75,227 -93,342 4,595 11,762
TOTAL $ 176,856 $ 223,917 $ 249,900 $ 264,200
City of Pasco,Washington 45 2010 Budget
Senior Citizen Center
CITY MA NAGER
ADMINISTRATIVE&
COMMUNITY
SERVICES
MANAGER
RECREATION
SERVICES
MANAGER
RECREATION
SPECIALIST
ADM IN ASST I REGISTERED
NURSE
PERSONNEL SUMMARY
MONTHLY/
NUMBER OF EMPLOYEES HOURLY
RANGE
POSITION 2007 2008 2009 2010 MIN - MAX
RECREATION SPECIALIST 1.00 1.00 1.00 1.00 %86-26.14
RE&STERED NURSE 0.50 0.50 0.50 0.50 19.86-26.14
ADMINSTRATIVE ASSISTANT 1 1.00 1.00 1.00 1.00 15.35-20.21
TOTAL 2.50 2.50 2.50 2.50
City of Pasco,Washington 46 2010 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
2007 2008 2009 2010
REVENUE ACTUAL ACTUAL BUDGET BUDGET
TAXES $ 0 $ 0 $ 0 $ 0
LICENSES AND PERMITS 0 0 0 0
INTERGOVERNMENTAL 19,509 25,827 18,000 23,000
CHARGES FOR SERVICES 0 0 0 0
FINES&FORFEITURES 0 0 0 0
MISCELLANEOUS 60,756 49,698 47,600 46,900
OTHER FINANCING SOURCES 0 0 0 0
INTERFUND TRANSFERS 188,250 186,701 195,000 195,000
TOTAL REVENUE 268,515 262,226 260,600 264,900
BEGINNING FUND BALANCE 3,140 21,132 5,000 15,000
TOTAL RESOURCES $ 271,655 $ 283,358 $ 265,600 $ 279,900
SENIOR CENTER FUND EXPENDITURES
2007 2008 2009 2010
FUNCTION ACTUAL ACTUAL BUDGET BUDGET
SALARIES AND WAGES $ 104,497 $ 117,978 $ 113,425 $ 126,000
PERSONNEL BENEFITS 29,742 34,777 36,375 34,800
SUPPLIES 15,196 12,235 12,000 10,400
OTHER SERVICES/CHARGES 95,088 96,815 91,017 94,550
INTERGOVT'L SERVICES&TAXES 0 0 0 0
CAPITAL OUTLAY 0 0 0 0
DEBT SERVICE 0 0 0 0
INTERFUND PMT FOR SERVICES 6,000 6,600 7,200 8,750
INTERFUND TRANSFERS 0 0 0 0
SUB-TOTAL EXPENDITURES 250,523 268,405 260,017 274,500
ENDING FUND BALANCE 21,132 14,953 5,583 5,400
TOTAL $ 271,655 $ 283,358 $ 265,600 $ 279,900
City of Pasco,Washington 47 2010 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
2007 2008 2009 2010
REVENUE ACTUAL ACTUAL BUDGET BUDGET
TAXES $ 0 S 0 $ 0 $ 0
LICENSES AND PERMITS 0 0 a 0
INTERGOVERNMENTAL 0 0 0 0
CHARGES FOR SERVICES 79,823 91,348 81,000 152,925
FINES&FORFEITURES 0 0 0 0
MISCELLANEOUS 2,851 2,103 2,000 14,400
OTHER FINANCING SOURCES 0 0 0 0
INTERFUND TRANSFERS 0 0 0 0
TOTAL REVENUES 82,674 93,451 83,000 167,325
BEGINNING FUND BALANCE_ 52,092 60,301 40,000 40,000
TOTAL RESOURCES $ 134,766 $ 153,752 $ 123,000 $ 207,325
ATHLETIC PROGRAMS FUND EXPENDITURES
2007 2008 2009 2010
FUNCTION ACTUAL ACTUAL BUDGET BUDGET
SALARIES AND WAGES $ 20,386 $ 22,616 $ 21,000 $ 44,550
PERSONNEL BENEFITS 2,745 3,281 3,625 6,975
SUPPLIES 15,502 21,741 18,400 3,350
OTHER SERVICES/CHARGES 27,432 30,395 48,550 103,255
INTERGOVTL SERVICES&TAXES 0 0 0 0
CAPITAL OUTLAY 0 0 0 0
DEBT SERVICE 0 0 0 0
INTERFUND PMT FOR SERVICES 8,400 9,600 11,300 15,800
INTERFUND TRANSFE=RS 0 0 0 0
SUB-TOTAL EXPENDITURES 74,465 87,633 102,875 173,930
ENDING FUND BALANCE 60,301 66,119 20,125 33,395
TOTAL $ 134,766 $ 153,752 $ 123,000 $ 207,325
City of Pasco,Washington 48 2010 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
2007 2008 2009 2010
REVENUE ACTUAL ACTUAL BUDGET BUDGET
TAXES $ 0 $ 0 $ 0 $ 0
LICENSES AND PERMITS 0 0 0 0
INTERGOVERNMENTAL 0 0 0 0
CHARGES FOR SERVICES 0 0 0 0
FINES&FORFEITURES 0 0 0 0
MISCELLANEOUS 57,319 59,390 55,500 57,200
OTHER FINANCING SOURCES 0 0 0 0
INTERFUND TRANSFERS 0 0 0 0
TOTAL REVENUES 57,319 59,390 55,500 57,200
BEGINNING FUND BALANCE 1,342 2,319 10,000 10,000
TOTAL RESOURCES $ 58,661 $ 61,709 $ 65,500 $ 67,200
MULTI -MODAL FACILITY FUND EXPENDITURES
2007 2008 2009 2010
FUNCTION ACTUAL ACTUAL BUDGET BUDGET
SALARIES AND WAGES $ 2,907 $ 1,240 $ 600 $ 1,500
PERSONNEL.BENEFITS 911 418 250 525
SUPPLIES 3,473 3,979 2,400 2,400
OTHER SERVICESYCHARGES 46,951 44,274 46,365 46,240
INTERGOVTL SERVICES&TAXES 0 193 0 0
CAPITAL OUTLAY 0 0 0 0
DEBT SERVICE 0 0 0 0
INTERFUND PMT FOR SERVICES 2,100 4,310 4,675 4,675
INTERFUND TRANSFERS 0 0 0 0
SUB-TOTAL EXPENDITURES 56,342 54,414 54,290 55,340
ENDING FUND BALANCE 2,319 7,295 11,210 11,860
TOTAL $ 58,661 $ 61,709 $ 65,500 $ 67,200
City of Pasco,Washington 49 2010 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
2007 2008 2009 2010
REVENUE ACTUAL ACTUAL BUDGET BUDGET
TAXES $ 0 $ 0 $ 0 $ 0
LICENSES AND PERMITS 0 0 0 0
INTERGOVERNMENTAL 0 0 0 0
CHARGES FOR SERVICES 0 0 0 0
FINES& FORFEITURES 0 0 0 0
MISCELLANEOUS 259 218 200 150
OTHER FINANCING SOURCES 0 0 0 0
INTERFUND TRANSFERS 0 0 0 0
TOTAL REVENUES 259 218 200 150
BEGINNING FUND BALANCE 5,490 5,749 5,900 6,000
TOTAL RESOURCES $ 5,749 $ 5,967 $ 61100 $ 6,150
BI -CENTENIAL FUND EXPENDITURES
2007 2008 2009 2010
FUNCTION ACTUAL ACTUAL BUDGET BUDGET
SALARIES AND WAGES $ 0 $ 0 $ 0 $ 0
PERSONNEL BENEFITS 0 0 0 0
SUPPLIES 0 0 0 0
OTHER SERVICES/CHARGES 0 0 0 0
INTERGOVT L SERVICES&TAXES 0 0 0 0
CAPITAL OUTLAY 0 0 0 0
DEBT SERVICE 0 0 0 0
INTERFUND PMT FOR SERVICES 0 0 0 0
INTERFUND TRANSFERS 0 0 0 0
SUB-TOTAL EXPENDITURES 0 0 0 0
ENDING FUND BALANCE 5,749 5,967 6,100 6,150
TOTAL $ 5,749 $ 5,967 $ 6,100 $ 6,150
City of Pasco,Washington 50 2010 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
2007 2008 2009 2010
REVENUE ACTUAL ACTUAL BUDGET BUDGET
TAXES $ 0 $ 0 $ 0 $ 0
LICENSES AND PERMITS 0 0 0 0
INTERGOVERNMENTAL 0 0 0 0
CHARGES FOR SERVICES 0 0 0 0
FINES&FORFEITURES 0 0 0 0
MISCELLANEOUS 11,178 16,218 12,200 13,250
OTHER FINANCING SOURCES 0 0 0 0
INTERFUND TRANSFERS 0 0 0 0
TOTAL REVENUES 11,178 16,218 12,200 13,250
BEGINNING FUND BALANCE 19,842 12,002 15,000 12,000
TOTAL RESOURCES $ 31,020 $ 28,220 $ 27,200 $ 25,250
RIVERSHORE TRAIL & MARINA MAINTENANCE FUND EXPENDITURES
2007 2008 2009 2010
FUNCTION ACTUAL ACTUAL BUDGET BUDGET
SALARIES AND WAGES $ 6,488 $ 480 $ 5,000 $ 5,000
PERSONNEL BENEFITS 1,044 85 1,250 1,150
SUPPLIES 0 899 1,750 1,750
OTHER SERVICES/CHARGES 8,429 13,773 8,725 8,900
INTERGOVT'L SERVICES&TAXES 0 0 0 0
CAPITAL OUTLAY 0 0 0 0
DEBT SERVICE 0 0 0 0
INTERFUND PMT FOR SERVICES 3,057 2,489 3,200 3,200
INTERFUND TRANSFERS 0 0 0 0
SUB-TOTAL EXPENDITURES 19,018 17,726 19,925 20,000
ENDING FUND BALANCE 12,002 10,494 7,275 5,250
TOTAL $ 31,020 $ 28,220 $ 27,200 $ 25,250
City of Pasco.Washington 51 2010 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
2007 2008 2009 2010
REVENUE ACTUAL ACTUAL BUDGET BUDGET
TAXES $ 192,933 $ 183,361 $ 190,000 $ 190,000
LICENSES AND PERMITS 0 0 0 0
INTERGOVERNMENTAL 0 0 0 0
CHARGES FOR SERVICES 0 0 0 0
FINES&FORFEITURES 0 0 0 0
MISCELLANEOUS 581 525 300 300
OTHER FINANCING SOURCES 0 0 0 0
INTERFUND TRANSFERS 0 0 0 0
TOTAL REVENUES 193,514 183,886 190,300 190,300
BEGINNING FUND BALANCE 734 2,319 100 1,000
TOTAL RESOURCES $ 194,248 $ 186,205 $ 190,400 $ 191,300
SPECIAL LODGING ASSESSMENT FUND REVENUES
2007 2008 2009 2010
FUNCTION ACTUAL ACTUAL BUDGET BUDGET
SALARIES AND WAGES $ 0 $ 0 $ 0 $ 0
PERSONNEL BENEFITS 0 0 0 0
SUPPLIES 0 0 0 0
OTHER SERVICES/CHARGES 191,929 184,364 190,000 190,000
INTERGOV71-SERVICES&TAXES 0 0 0 0
CAPITAL OUTLAY 0 0 0 0
DEBT SERVICE 0 0 0 0
INTERFUND PMT FOR SERVICES 0 0 0 0
INTERFUND TRANSFERS 0 0 0 0
SUB-TOTAL EXPENDITURES 191,929 184,364 190,000 190,000
ENDING FUND BALANCE 2,319 1,841 400 1,300
TOTAL $ 194,248 $ 186,205 $ 190,400 $ 191,300
City of Pasco,Washington 52 2010 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
2007 2008 2009 2010
REVENUE ACTUAL ACTUAL BUDGET BUDGET
TAXES $ 0 $ 0 $ 0 $ 0
LICENSES AND PERMITS 0 0 0 0
INTERGOVERNMENTAL 0 0 0 0
CHARGES FOR SERVICES 3,750 5,000 5,000 5,000
FINES& FORFEITURES 0 0 0 0
MISCELLANEOUS 5,845 7,622 7,600 7,600
OTHER FINANCING SOURCES 0 0 0 0
INTERFUND TRANSFERS 15,000 0 0 0
TOTAL REVENUES 24,595 12,622 12,600 12,600
BEGINNING FUND BALANCE 4,267 10,787 4,000 8,000
TOTAL RESOURCES $ 28,862 $ 23,409 $ 16,600 $ 20,600
LITTER ABATEMENT FUND EXPENDITURES
2007 2008 2009 2010
FUNCTION ACTUAL ACTUAL BUDGET BUDGET
SALARIES AND WAGES $ 0 $ 0 $ 0 $ 0
PERSONNEL BENEFITS 0 0 0 0
SUPPLIES 0 0 0 0
OTHER SERVICES/CHARGES 15,975 12,267 12,000 12,000
INTERGOVTL SERVICES &TAXES 0 0 0 0
CAPITAL OUTLAY 0 0 0 0
DEBT SERVICE 0 0 0 0
INTERFUND PMT FOR SERVICES 2,100 1,200 1,200 1,200
INTERFUND TRANSFERS 0 0 0 0
SUB-TOTAL EXPENDITURES 18,075 13,467 13,200 13,200
ENDING FUND BALANCE 10,787 9,942 3,400 7,400
TOTAL $ 28,862 $ 23,409 $ 16,600 $ 20,600
City of Pasco,Washington 53 2010 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
2007 2008 2009 2010
REVENUE ACTUAL ACTUAL BUDGET BUDGET
TAXES $ 0 $ 0 $ 0 $ 0
LICENSES AND PERMITS 0 0 0 0
INTERGOVERNMENTAL 0 0 0 0
CHARGES FOR SERVICES -20,305 -9,636 4,600 4,100
FINES&FORFEITURES 38,195 36,271 45,000 40,000
MISCELLANEOUS 52,587 39,540 30,000 38,000
OTHER FINANCING SOURCES 0 0 0 0
INTERFUND TRANSFERS 0 0 0 0
TOTAL REVENUES 70,477 66,175 79,600 82,100
BEGINNING FUND BALANCE 267,346 230,027 250,000 300,000
TOTAL RESOURCES $ 337,823 $ 296,202 $ 329,600 $ 382,100
REVOLVING ABATEMENT FUND EXPENDITURES
2007 2008 2009 2010
FUNCTION ACTUAL ACTUAL BUDGET BUDGET
SALARIES AND WAGES $ 0 $ 0 $ 0 $ 0
PERSONNEL BENEFITS 0 0 0 0
SUPPLIES 0 0 0 0
OTHER SERVICES/CHARGES 54,096 14,652 21,625 21,800
INTERGOVTL SERVICES &TAXES 0 47 0 0
CAPITAL OUTLAY 0 0 0 0
DEBT SERVICE 0 0 0 0
INTERFUND PMT FOR SERVICES 53,700 9,000 9,600 14,400
INTERFUND TRANSFERS 0 0 0 0
SUB-TOTAL EXPENDITURES 107,796 23,699 31,225 36,200
ENDING FUND BALANCE 230,027 272,503 298,375 345,900
TOTAL $ 337,823 $ 296,202 $ 329,600 $ 382,100
City of Pasco,Washington 54 2010 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
2007 2008 2009 2010
REVENUE ACTUAL ACTUAL BUDGET BUDGET
TAXES $ 208,296 $ 216,692 $ 210,000 $ 215,000
LICENSES AND PERMITS 0 0 0 0
INTERGOVERNMENTAL 0 0 0 0
CHARGES FOR SERVICES 0 0 0 0
FINES&FORFEITURES 0 0 0 0
MISCELLANEOUS -1,433 1,384 300 300
OTHER FINANCING SOURCES 0 0 0 0
INTERFUND TRANSFERS 205,000 125,001 45,000 45,000
TOTAL REVENUE 411,863 343,077 255,300 260,300
BEGINNING FUND BALANCE 33,337 56,787 5,000 10,000
TOTAL RESOURCES $ 445,200 $ 399,864 $ 260,300 $ 270,300
TRAC DEVELOPMENT & OPERATING FUND EXPENDITURES
2007 2008 2009 2010
FUNCTION ACTUAL ACTUAL BUDGET BUDGET
SALARIES AND WAGES $ 0 $ 0 $ 0 $ 0
PERSONNEL BENEFITS 0 0 0 0
SUPPLIES 0 0 0 0
OTHER SERVICES/CHARGES 0 0 0 0
INTERGOVT'L SERVICES &TAXES 286,466 152,445 150,000 150,000
CAPITAL OUTLAY 0 0 0 0
DEBT SERVICE 101,947 102,990 101,975 904,500
INTERFUND PMT FOR SERVICES 0 0 0 0
INTERFUND TRANSFERS 0 0 0 0
SUB-TOTAL EXPENDITURES 388,413 255,435 251,975 254,500
ENDING FUND BALANCE 56,787 144,429 8,325 15,800
TOTAL $ 445,200 $ 399,864 $ 260,300 $ 270,300
City of Pasco,Washington 55 2010 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
2007 2008 2009 2010
REVENUE ACTUAL ACTUAL BUDGET BUDGET
TAXES $ 0 $ 0 $ 0 $ 0
LICENSES AND PERMITS 0 0 0 0
INTERGOVERNMENTAL 0 0 0 0
CHARGES FOR SERVICES 210,366 152,082 178,000 144,200
FINES& FORFEITURES 0 0 0 0
MISCELLANEOUS 78,739 64,691 50,000 40,000
OTHER FINANCING SOURCES 0 0 0 0
INTERFUND TRANSFERS 0 0 0 0
TOTAL REVENUES 289,105 216,773 228,000 184,200
BEGINNING FUND BALANCE 1,445,671 1,679,788 1,700,000 1,900,000
TOTAL RESOURCES $ 1,734,776 $ 1,896,561 $ 1,928,000 $ 2,084,200
PARK DEVELOPMENT FUND EXPENDITURES
2007 2008 2009 2010
FUNCTION ACTUAL ACTUAL BUDGET BUDGET
SALARIES AND WAGES $ 0 $ 0 $ 0 $ 0
PERSONNEL BENEFITS 0 0 0 0
SUPPLIES 0 0 0 0
OTHER SERVICESICHARGES 0 0 0 0
INTERGOVTL SERVICES&TAXES 0 0 0 0
CAPITAL OUTLAY 54,986 91,272 120,000 0
DEBT SERVICE 0 0 0 0
INTERFUND PMT FOR SERVICES 0 0 0 0
INTERFUND TRANSFERS 0 4,953 0 340,000
SUB-TOTAL EXPENDITURES 54,988 96,225 120,000 340,000
ENDING FUND BALANCE 1,679,788 1,800,336 1,808,000 1,744,200
TOTAL $ 1,734,776 $ 1,896,561 $ 1,928,000 $ 2,084,200
City of Pasco,Washington 56 2010 Budget
CAPITAL IMPROVEMENTS FUND
The Capital improvement Fund accounts for real estate escise tax revenue and other sources
deemed necessary by the Council, to fund various capital improvements.
CAPITAL IMPROVEMENTS FUND REVENUES
2007 2008 2009 2010
REVENUE ACTUAL ACTUAL BUDGET BUDGET
TAXES $ 702,371 $ 562,834 $ 500,000 $ 800,000
LICENSES AND PERMITS 0 0 0 0
INTERGOVERNMENTAL 0 0 0 0
CHARGES FOR SERVICES 0 0 0 0
FINES& FORFEITURES 0 0 0 0
MISCELLANEOUS 158,613 143,517 100,000 80,000
OTHER FINANCING SOURCES 0 0 0 0
INTERFUND TRANSFERS 0 0 0 0
TOTAL REVENUE 860,984 706,351 600,000 880,000
BEGINNING FUND BALANCE 3,035,997 3,836,187 3,600,000 2,200,000
TOTAL RESOURCES $ 3,896,981 $ 4,542,538 $ 4,200,000 $ 3,080,000
CAPITAL IMPROVEMENTS FUND EXPENDITURES
2007 2008 2009 2010
FUNCTION ACTUAL ACTUAL BUDGET BUDGET
SALARIES AND WAGES $ 0 $ 0 $ 0 $ 0
PERSONNEL BENEFITS 0 0 0 0
SUPPLIES 0 0 0 0
OTHER SERVICES/CHARGES 0 0 0 0
INTERGOVTL SERVICES&TAXES 0 0 0 0
CAPITAL OUTLAY 60,794 213,121 2,700,000 700,000
DEBT SERVICE 0 0 0 0
INTERFUND PMT FOR SERVICES 0 0 0 0
INTERFUND TRANSFERS 0 0 0 0
SUB-TOTAL EXPENDITURES 60,794 213,121 2,700,000 700,000
ENDING FUND BALANCE 3,836,187 4,329,417 1,500,000 2,380,000
TOTAL $ 3,896,981 $ 4,542,538 $ 4,200,000 $ 3,080,000
City of Pasco,Washington 57 2010 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
2007 2008 2009 2010
REVENUE ACTUAL ACTUAL BUDGET BUDGET
TAXES $ 0 $ 0 $ 0 $ 0
LICENSES AND PERMITS 0 0 0 0
INTERGOVERNMENTAL 0 219,749 160,000 200,000
CHARGES FOR SERVICES 0 0 0 0
FINES& FORFEITURES 0 0 0 0
MISCELLANEOUS 25,921 23,867 20,000 15,000
OTHER FINANCING SOURCES 0 0 0 0
INTERFUND TRANSFERS 0 0 0 0
TOTAL REVENUE 25,921 243,616 180,000 215,000
BEGINNING FUND BALANCE 549,066 574,987 575,000 640,000
TOTAL RESOURCES $ 574,987 $ 818,603 $ 755,000 $ 855,000
INDUSTRIAL DEVEL . & INFRASTRUCTURE FUND EXPENDITURES
2007 2008 2009 2010
FUNCTION ACTUAL ACTUAL BUDGET BUDGET
SALARIES AND WAGES $ 0 $ 0 $ 0 $ 0
PERSONNEL BENEFITS 0 0 0 0
SUPPLIES 0 0 0 0
OTHER SERVICES/CHARGES 0 40,313 0 0
INTERGOVT'L SERVICES&TAXES 0 0 0 0
CAPITAL OUTLAY 0 142,913 0 0
DEBT SERVICE 0 0 0 0
INTERFUND PMT FOR SERVICES 0 0 0 0
INTERFUND TRANSFERS 0 0 0 0
SUB-TOTAL EXPENDITURES 0 183,226 0 0
ENDING FUND BALANCE 574,987 635,377 755,000 855,000
TOTAL $ 574,987 $ 818,603 $ 755,000 $ 855,000
City of Pasco,Washington 58 2010 Budget
STADIUM/ CONVENTION CENTER FUND
The Stadium/Convention Center Fund accounts for hotel/motel tax money that may be spent only on
stadium, convention center, or any other qualified tourist promotional activities.
STADIUMICONVENTION CENTER FUND REVENUES
2007 2008 2009 2010
REVENUE ACTUAL ACTUAL BUDGET BUDGET
TAXES $ 208,311 $ 216,692 $ 210,000 $ 215,000
LICENSES AND PERMITS 0 0 0 0
INTERGOVERNMENTAL 1,259,387 120,593 200,000 0
CHARGES FOR SERVICES 0 0 0 0
FINES& FORFEITURES 0 0 0 0
MISCELLANEOUS 33,889 12,299 14,790 14,740
OTHER FINANCING SOURCES 0 0 0 0
INTERFUND TRANSFERS 0 0 0 0
TOTAL REVENUES 1,501,587 349,584 424,790 229,740
BEGINNING FUND BALANCE 40,144 50,861 35,000 30,000
TOTAL RESOURCES $ 1,541,731 $ 400,445 $ 459,790 $ 259,740
STADIUMICONVENTION CENTER FUND EXPENDITURES
2007 2008 2009 2010
FUNCTION ACTUAL ACTUAL BUDGET BUDGET
SALARIES AND WAGES $ 0 $ 367 $ 1,000 $ 1,000
PERSONNEL BENEFITS 0 71 200 200
SUPPLIES -878 867 200 200
OTHER SERVICES/CHARGES 101,533 103,808 118,600 118,700
INTERGOVT'L SERVICES&TAXES 2,203 1,897 1,000 1,000
CAPITAL OUTLAY 1,257,937 0 200,000 0
DEBT SERVICE 127,975 125,125 127,250 128,675
INTERFUND PMT FOR SERVICES 2,100 2,447 3,000 3,050
INTERFUND TRANSFERS 0 139,219 0 0
SUB-TOTAL EXPENDITURES 1,490,870 373,801 451,250 252,825
ENDING FUND BALANCE 50,861 26,644 8,540 6,915
TOTAL $ 1,541,731 $ 400,445 $ 459,790 $ 259,740
City of Pasco,Washington 59 2010 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 60 2010 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. O . BOND FUND REVENUES
2007 2008 2009 2010
REVENUE ACTUAL ACTUAL BUDGET BUDGET
TAXES $ 172,356 $ 164,632 $ 155,000 $ 154,000
LICENSES AND PERMITS 0 0 0 0
INTERGOVERNMENTAL 0 0 0 0
CHARGES FOR SERVICES 0 0 0 0
FINES&FORFEITURES 0 0 0 0
MISCELLANEOUS 6,863 5,477 5,000 4,500
OTHER FINANCING SOURCES 0 0 0 0
INTERFUND TRANSFERS 0 0 0 0
TOTAL REVENUES 179,219 170,109 160,000 158,500
BEGINNING FUND BALANCE 91,933 100,648 90,000 100.000
TOTAL RESOURCES $ 271,152 $ 270,757 $ 250,000 $ 258,500
1999 FIRE ST./LIBRARY G . O . BOND FUND EXPENDITURES
2007 2008 2009 2010
FUNCTION ACTUAL ACTUAL BUDGET BUDGET
SALARIES AND WAGES $ 0 $ 0 $ 0 $ 0
PERSONNEL BENEFITS 0 0 0 0
SUPPLIES 0 0 0 0
OTHER SERVICESICHARGES 0 0 0 0
INTERGOVT'L SERVICES&TAXES 0 0 0 0
CAPITAL OUTLAY 0 0 0 0
DEBT SERVICE 170,504 165,254 160,000 154,600
INTERFUND PMT FOR SERVICES 0 0 0 0
INTERFUND TRANSFERS 0 0 0 0
SUB-TOTAL EXPENDITURES 170,504 165,254 160,000 154,600
ENDING FUND BALANCE 100,648 105,503 90,000 103,900
TOTAL $ 271,152 $ 270,757 $ 250,000 $ 258,500
City of Pasco,Washington 61 2010 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 . O. REFUNDING BOND FUND REVENUES
2007 2008 2009 2010
REVENUE ACTUAL ACTUAL BUDGET BUDGET
TAXES $ 386,948 $ 379,836 $ 381,000 $ 380,000
LICENSES AND PERMITS 0 0 0 0
INTERGOVERNMENTAL 0 0 0 0
CHARGES FOR SERVICES 0 0 0 0
FINES &FORFEITURES 0 0 0 0
MISCELLANEOUS 16,357 13,288 12,000 8,000
OTHER FINANCING SOURCES 0 0 0 0
INTERFUND TRANSFERS 0 0 0 0
TOTAL REVENUES 403,305 393,124 393,000 388,000
BEGINNING FUND BALANCE 208,294 230,008 210,000 220,000
TOTAL RESOURCES $ 611,599 $ 623,132 $ 603,000 $ 608,000
2002 U. T. G . O. REFUNDING BOND FUND EXPENDITURES
2007 2008 2009 2010
FUNCTION ACTUAL ACTUAL BUDGET BUDGET
SALARIES AND WAGES $ 0 $ 0 $ 0 $ 0
PERSONNEL BENEFITS 0 0 0 0
SUPPLIES 0 0 0 0
OTHER SERVICES/CHARGES 0 0 0 0
INTERGOVT'L SERVICES&TAXES 0 0 0 0
CAPITAL OUTLAY 0 0 0 0
DEBT SERVICE 381,591 382,004 381,375 380,350
INTERFUND PMT FOR SERVICES 0 0 0 0
INTERFUND TRANSFERS 0 0 0 0
SUB-TOTAL EXPENDITURES 381,591 382,004 381,375 360,350
ENDING FUND BALANCE 230,008 241,128 221,625 227,650
TOTAL $ 611,599 $ 623,132 $ 603,000 $ 608,000
City of Pasco,Washington 62 2010 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 63 2010 Budget
0
1'
0
U)
Public Works - Utilities
o - -
v
CITY MANAGER
cp
0
PUBLIC WORKS DIRECTOR
SENIOR
ENGINEER
INSTRUMENTATION ENVIRONMENTAL
TECH REGULATIONS
SPECIALIST
ADMIN ASST I FIELD DIVISION DEPARTMENT PLANT DIVISION ADMIN ASST I
MANAGER ASSISTANT II MANAGER
FOREMAN ASST.FIELD ASSOCIATE
DIVISION MGR ENGINEER II
PROC WATER
WATER WASTEWATER REUSE
ILITY
STORMWATER WATER SEWER CROSS TREATMENT TREATMENT F
FLABORATORY
DISTRIBUTION COLLECTION CONNECTION AC
HEAVY HEAVY CROSS CHIEF PLANT CHIEF PLANT LEAD PLANT LAB
EQUIPMENT EQUIPMENT COLLECTIONS CONNECTION OPERATOR OPERATOR OPERATOR TECHNICIAN
OPERATOR/ OPERATOR LEAD WORKER SPECIALIST
MECHANIC
PLANT PLANT IWWrP
HEAVY HEAVY OPERATORS OPERATORS OPERATOR
HEAVY EQUIPMENT EQUIPMENT
EQUIPMENT OPERATOR OPERATOR
OPERATOR IRRIGATION ALIT
UTILITY
UTILITY UTILITY WORKER
MAINTENANCE HEAVY MAINTENANCE MAINTENANCE
UTILITY EQUIPMENT WORKER WORKER
WORKER OPERATOR HEAVY
EQUIPMENT
HEAVY UTILffY LABORER OPERATOR
EQUIPMENT MAINTENANCE
W_ OPERATOR WORKER
0
C
CL
PERSONNEL SUMMARY
MONTHLY/
NUMBER OF EMPLOYEES HOURLY
RANGE
POSITION 2007 2008 2009 2010 MIN - MAX
PUBLIC WORKS DIRECTOR 0.60 0.60 0.60 0.60 9,672
DIVISION MANAGERS 1.55 1,70 1.70 1.70 7,432
ASST. DIVISION MGR. 0.30 0.30 0.30 0.30 5,662
SENIOR ENGINEER 1.00 1.00 1.00 1.00 29.51 -38.84
FOREMAN 1.00 1.00 1.00 1.00 28.84-31.61
CHIEF OPERATOR 2.00 2.00 2.00 2.00 28.84-31.61
INSTRUMENTATION TECH 1.00 1.00 1.00 1.00 27.26-35.89
ASSOCIATE ENGINEER II 0.00 0.00 1.00 1.00 27.26-35.89
LEAD PWRF OPERATOR 1.00 1.00 1.00 1.00 25.13-27.46
COLLECTION LEAD WORKER 1.00 1.00 1.00 1.00 25.13-27.46
LAS TECHNICIAN 1.00 1.00 1.00 1.00 23.81 -26.23
PLANT OPERATOR 9.00 9.00 9.00 9.00 23.49-26.00
H.E. OPERJMECHANIC 1.00 1.00 1.00 1.00 23.49-26.00
CROSS CONNECT SPECIALIST 2.00 2.00 2.00 2.00 23.49-26.00
HEAVY EQUIP. OPERATOR 12.00 14.00 15.00 14.00 22.57-25.05
ENVIRONMENTAL SPECIALIST 1.00 1.00 1.00 1.00 21.92-28.86
UTILITY MAINT.WORKER 3.00 4.00 4.00 4.00 17.55-20.02
DEPARTMENT ASSISTANT II 0.00 0.50 0.50 1.50 15.97-21.02
ADMINISTRATIVE ASSISTANT 1 1.50 1.50 1.50 1.50 15.35-20.21
PLANT UTILITY WORKER 0.00 2.00 2.00 2.00 13.36-15.94
DEPARTMENT ASSISTANT II 0.50 0.00 0.00 0.00
LABORER 2.00 1.00 1.00 1.00 9.16-1136
TOTAL 42.45 46.60 48.60 48.60
The Water f 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, cieer, 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 altemative for watering residential
properties.
City of Pasco,Washington 65 2010 Budget
WATER/SEWER UTILITY FUND REVENUES
2007 2008 2009 2010
REVENUE ACTUAL ACTUAL BUDGET BUDGET
TAXES $ 0 $ 0 $ 0 $ 0
LICENSES AND PERMITS 0 0 0 0
INTERGOVERNMENTAL 1,172 15,771 400,000 0
CHARGES FOR SERVICES 15,768,934 15,772,360 15,785,000 16,811,000
FINES& FORFEITURES 0 0 0 0
MISCELLANEOUS 1,334,941 1,285,782 1,102,000 1,142,000
OTHER FINANCING SOURCES 1,792,436 837,780 9,586,000 5,654,000
INTERFUND TRANSFERS 0 0 0 0
TOTAL REVENUES 18,897,483 17,911,693 26,873,000 23,607,000
BEGINNING FUND BALANCE 14,298,681 13,006,268 9,219,955 5,719,955
TOTAL RESOURCES $ 33,196,164 $ 30,917,961 $ 36,092,955 $ 29,326,955
WATER/SEWER UTILITY FUND EXPENDITURES
2007 2008 2009 2010
FUNCTION ACTUAL ACTUAL BUDGET BUDGET
DEPRECIATION,AMORT.&BAD DEBT $ 128 $ 0 $ 11,500 $ 9,500
SALARIES AND WAGES 2,014,746 2,205,179 2,576,950 2,768,400
PERSONNEL BENEFITS 682,212 841,052 961,925 906,650
SUPPLIES 361,440 673,459 882,900 855,100
OTHER SERVICES/CHARGES 1,943,000 1,774,261 2,165,950 2,290,750
INTERGOVTL SERVICES&TAXES 1,875,276 1,932,285 1,937,500 1,937,500
CAPITAL OUTLAY 6,209,146 7,871,410 15,031,000 5,427,500
DEBT SERVICE 4,134,447 4,849,902 4,233,865 5,553,225
INTERFUND PMT FOR SERVICES 1,245,240 1,268,520 1,400,225 1,344,861
INTERFUND TRANSFERS 1,724,261 1,387,925 400,000 0
SUB-TOTAL EXPENDITURES 20,189,896 22,803,993 29,601,815 21,093,506
RESERVED END.FUND BAL. 1,719,955 1,719,955 1,719,955 1,719,955
UNRESERVED ENDING FUND BALANCE 11,286,313 6,394,013 4,771,185 6,513,494
TOTAL $ 33,196,164 $ 30,917,961 $ 36,092,955 $ 29,326,955
City of Pasco,Washington 66 2010 Budget
INTERNAL
SERVICE
FUNDS
Internal Service Funds are used to account for operations that provide goods or services
to other departments or funds of the City, or to other governmental units,
on a cost reimbursement basis.
City of Pasco,Washington 67 2010 Budget
I Equipment Rental
CITY MANAGER
PUBLIC WORKS
DIRECTOR
FIELD DIVISION
MANAGER
ADMIN ASST I
AS ST.
DIVISION
DEPARTMENT MANAGER
ASSISTANT II
CHIEF
MECHANIC
MECHANICS
PERSONNEL SUMMARY
MONTHLY/
NUMBER OF EMPLOYEES HOURLY
RANGE
POSITION 2007 2008 2009 2010 MIN - MAX
FIELD DIVISION MANAGER 1 0.15 1 0.15 0.15 0.15 7,432
ASST.DIVISION MGR. 0.35 0.35 0.35 0.35 5,662
CHIEF MECHANIC 1.00 1.00 1.00 1.00 26.46-28.96
MECHANIC 2.00 2.00 2.00 2.00 23.81 -26.23
DEPARTMENTASSISTANTII 0.00 0.00 0.50 0.50 15.97-21.02
ADMINISTRATIVE ASSISTANT 1 0.30 0.30 0.30 0.30 15.35-20.21
DEPARTMENT ASSISTANT 1 0.50 0.50 0,00 0.00
TOTAL 4.30 4.30 4.30 4.30
Equipment Rental is responsible for the maintenance, repairs and inspections of all City owned
vehicles and rolling equipment. The fleet ranges from Police and Fire vehicles and automobiles,
Utility vehicles and heavy construction equipment, and Parks vehicles and maintenance equipment.
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 68 2010 Budget
EQUIPMENT RENTAL OPERATING FUND REVENUES
GOVERNMENTAL TYPE ACTIVITIES
2007 2008 2009 2010
REVENUE ACTUAL ACTUAL BUDGET BUDGET
TAXES $ 0 $ 0 $ 0 $ 0
LICENSES AND PERMITS 0 0 0 0
INTERGOVERNMENTAL 0 0 0 0
CHARGES FOR SERVICES 11,042 5,414 12,000 12,000
FINES&FORFEITURES 0 0 0 0
MISCELLANEOUS 789,384 758,842 923,780 730,450
OTHER FINANCING SOURCES 0 0 0 0
INTERFUND TRANSFERS 88,869 51,700 0 0
TOTAL REVENUES 889,295 815,956 935,780 742,450
BEGINNING FUND BALANCE -6,353 130,865 40,000 140,000
TOTAL RESOURCES $ 882,942 $ 946,821 $ 975,780 $ 882,450
EQUIPMENT RENTAL OPERATING FUND EXPENDITURES
GOVERNMENTAL TYPE ACTIVITIES
2007 2008 2009 2010
FUNCTION ACTUAL ACTUAL BUDGET BUDGET
SALARIES AND WAGES $ 223,674 $ 237,976. $ 233,000 $ 245,800
PERSONNEL BENEFITS 67,476 79,246 84,925 79,425
SUPPLIES 395,118 509,637 573,500 466,500
OTHER SERVICES/CHARGES 44,187 40,122 48,900 57,500
INTERGOVT'L SERVICES&TAXES 0 0 0 0
CAPITAL OUTLAY 9,962 5,167 4,000 2,500
DEBT SERVICE 0 0 0 0
INTERFUND PMT FOR SERVICES 11,640 17,400 14,400 15,600
INTERFUND TRANSFERS 0 0 0 0
SUB-TOTAL EXPENDITURES 752,077 889,548 958,725 867,325
ENDING FUND BALANCE 130,865 57,273 17,055 15,125
TOTAL $ 882,942 $ 946,821 $ 975,780 $ 882,450
City of Pasco,Washington 69 2010 Budget
EQUIPMENT RENTAL OPERATING FUND REVENUES
BUSINESS TYPE ACTIVITIES
2007 2008 2009 2010
REVENUE ACTUAL ACTUAL BUDGET BUDGET
TAXES $ 0 $ 0 $ 0 $ 0
LICENSES AND PERMITS 0 0 0 0
INTERGOVERNMENTAL 0 0 0 0
CHARGES FOR SERVICES 14,950 6,424 2,000 2,000
FINES&FORFEITURES 0 0 0 0
MISCELLANEOUS 322,760 299,887 387,020 291,450
OTHER FINANCING SOURCES 0 0 0 0
INTERFUND TRANSFERS 0 0 0 0
TOTAL REVENUES 337,710 306,311 389,020 293,450
BEGINNING FUND BALANCE -81,294 -10,855 40,000 140,000
TOTAL RESOURCES $ 256,416 $ 295,456 $ 429,020 $ 433,450
EQUIPMENT RENTAL OPERATING FUND EXPENDITURES
BUSINESS TYPE ACTIVITIES
2007 2008 2009 2010
FUNCTION ACTUAL ACTUAL BUDGET BUDGET
SALARIES AND WAGES $ 0 $ 0 $ 0 $ 0
PERSONNEL BENEFITS 0 0 0 0
SUPPLIES 153,055 217,920 192,600 192,600
OTHER SERVICES/CHARGES 15,147 16,452 16,900 21,500
INTERGOVT'L SERVICES&TAXES 0 0 0 0
CAPITAL OUTLAY 0 0 0 0
DEBT SERVICE 0 0 0 0
INTERFUND PMT FOR SERVICES 10,200 9,600 8,400 9,600
INTERFUND TRANSFERS 88,869 51,700 0 0
SUB-TOTAL EXPENDITURES 267,271 295,672 217,900 223,700
ENDING FUND BALANCE -10,855 -216 211,120 209,750
TOTAL $ 256,416 $ 295,456 $ 429,020 $ 433,450
City of Pasco,Washington 70 2010 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
2007 2008 2009 2010
REVENUE ACTUAL ACTUAL BUDGET BUDGET
TAXES $ 0 $ 0 $ 0 $ 0
LICENSES AND PERMITS 0 0 0 0
INTERGOVERNMENTAL 0 0 0 0
CHARGES FOR SERVICES 0 0 0 0
FINES &FORFEITURES 0 0 0 0
MISCELLANEOUS 645,378 665,043 551,060 592,950
OTHER FINANCING SOURCES 10,000 70,000 21,000 21,400
INTERFUND TRANSFERS 0 0 0 0
TOTAL REVENUES 655,378 735,043 572,060 613,950
BEGINNING FUND BALANCE 1,919,365 2,373,564 1,700,000 3,000,000
TOTAL RESOURCES $ 2,574,743 $ 3,108,607 $ 2,272,060 $ 3,613,950
EQUIPMENT RENTAL REPLACEMENT FUND EXPENDITURES
GOVERNMENTAL TYPE ACTIVITIES
2007 2008 2009 2010
FUNCTION ACTUAL ACTUAL BUDGET BUDGET
SALARIES AND WAGES 0 0 0 0
PERSONNEL BENEFITS 0 0 0 0
SUPPLIES 0 0 0 0
OTHER SERVICES/CHARGES 0 0 0 0
INTERGOVT'L SERVICES&TAXES 0 0 0 0
CAPITAL OUTLAY 201,179 261,550 300,000 300,000
DEBT SERVICE 0 0 0 0
INTERFUND PMT FOR SERVICES 0 0 0 0
INTERFUND TRANSFERS 0 0 0 0
SUB-TOTAL EXPENDITURES 201,179 261,550 300,000 300,000
ENDING FUND BALANCE 2,373,564 2,847,057 1,972,060 3,313,950
TOTAL $ 2,574,743 $ 3,108,607 $ 2,272,060 $ 3,613,950
City of Pasco,Washington 71 2010 Budget
EQUIPMENT RENTAL REPLACEMENT FUND REVENUES
BUSINESS TYPE ACTIVITIES
2007 2008 2009 2010
REVENUE ACTUAL ACTUAL BUDGET BUDGET
TAXES $ 0 $ 0 $ 0 $ 0
LICENSES AND PERMITS 0 0 0 0
INTERGOVERNMENTAL 0 0 0 0
CHARGES FOR SERVICES 0 0 0 0
FINES& FORFEITURES 0 0 0 0
MISCELLANEOUS 211,901 277,157 282,280 310,550
OTHER FINANCING SOURCES 0 0 0 0
INTERFUND TRANSFERS 0 0 0 0
TOTAL REVENUES 211,901 277,157 282,280 310,550
BEGINNING FUND BALANCE 992,082 1,124,552 1,450,000 1,350,000
TOTALRESOURCES 1,203,983 $ 1,401,709 $ 1,732,260 $ 1,660,550
EQUIPMENT RENTAL REPLACEMENT FUND EXPENDITURES
BUSINESS TYPE ACTIVITIES
2007 2008 2009 2010
FUNCTION ACTUAL ACTUAL BUDGET BUDGET
SALARIES AND WAGES 0 0 0 0
PERSONNEL BENEFITS 0 0 0 0
SUPPLIES 0 0 0 0
OTHER SERVICES/CHARGES 0 0 0 0
INTERGOVT'L SERVICES&TAXES 0 0 0 0
CAPITAL OUTLAY 79,431 16,627 250,000 250,000
DEBT SERVICE 0 0 0 0
INTERFUND PMT FOR SERVICES 0 0 0 0
INTERFUND TRANSFERS 0 0 0 0
SUB-TOTAL EXPENDITURES 79,431 16,627 250,000 250,000
ENDING FUND BALANCE 1,124,552 1,385,082 1,482,280 1,410,550
TOTAL $ 1,203,983 $ 1,401,709 $ 1,732,280 $ 1,660,550
City of Pasco,Washington 72 2010 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.
MEDICALIDENTAL INSURANCE FUND REVENUES
2007 2006 2009 2010
REVENUE ACTUAL ACTUAL BUDGET BUDGET
TAXES $ 0 $ 0 $ 0 $ 0
LICENSES AND PERMITS 0 0 0 0
INTERGOVERNMENTAL 0 0 0 0
CHARGES FOR SERVICES 0 0 0 0
FINES& FORFEITURES 0 0 0 0
MISCELLANEOUS 2,794,741 3,309,665 3,250,000 3,370,000
OTHER FINANCING SOURCES 0 0 0 0
INTERFUND TRANSFERS 0 0 0 0
TOTAL REVENUES 2,794,741 3,309,665 3,250,000 3,370,000
BEGINNING FUND BALANCE -83,143 197,590 750,000 1,350,000
TOTAL RESOURCES $ 2,711,598 $ 3,507,255 $ 4,000,000 $ 4,720,000
MEDICALIDENTAL INSURANCE FUND EXPENDITURES
2007 2008 2009 2010
FUNCTION ACTUAL ACTUAL BUDGET BUDGET
SALARIES AND WAGES $ 0 $ 0 $ 0 $ 0
PERSONNEL BENEFITS 2,117,864 2,280,524 2,400,000 2,650,000
SUPPLIES 0 0 0 0
OTHER SERVICESICHARGES 379,044 348,003 399,000 397,000
INTERGOVT'L SERVICES&TAXES 0 0 0 0
CAPITAL OUTLAY 0 0 0 0
DEBT SERVICE 0 0 0 0
INTERFUND PMT FOR SERVICES 17,100 18,000 24,000 30,000
INTERFUND TRANSFERS 0 0 0 0
SUB-TOTAL EXPENDITURES 2,514,008 2,646,527 2,823,000 3,077,000
UNRESERVED FUND BALANCE 52,590 645,728 627,000 1,093,000
RESERVED- INCURRED BUT NOT REPORTED 145,000 215,000 550,000 550,000
TOTAL $ 2,711,598 $ 3,507,255 $ 4,000,000 $ 4,720,000
C4 of Pasco,Washington 73 2010 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
2007 2008 2009 2090
REVENUE ACTUAL ACTUAL BUDGET BUDGET
TAXES $ 0 $ 0 $ 0 $ 0
LICENSES AND PERMITS 0 0 0 0
INTERGOVERNMENTAL 0 0 0 0
CHARGES FOR SERVICES 28,767 20,362 35,000 30,000
FINES&FORFEITURES 0 0 0 0
MISCELLANEOUS -43 616 0 500
OTHER FINANCING SOURCES 0 0 0 0
INTERFUND TRANSFERS 20,000 0 10,000 5,000
TOTAL REVENUES 48,714 20,898 45,000 35,500
BEGINNING FUND BALANCE 9,396 33,280 11,000 11,000
TOTAL RESOURCES $ 58,110 $ 54,178 $ 56,000 $ 46.500
CENTRAL STORES FUND EXPENDITURES
2007 2008 2009 2010
FUNCTION ACTUAL ACTUAL BUDGET BUDGET
SALARIES AND WAGES $ 0 $ 0 $ 0 $ 0
PERSONNEL BENEFITS 0 0 0 0
SUPPLIES 34,830 24,051 45,000 40,000
OTHER SERVICES/CHARGES 0 0 0 0
INTERGOVT'L SERVICES&TAXES 0 0 0 0
CAPITAL OUTLAY 0 0 0 0
DEBT SERVICE 0 0 0 0
INTERFUND PMT FOR SERVICES 0 0 0 0
INTERFUND TRANSFERS 0 0 0 0
SUB-TOTAL EXPENDITURES 34,830 24,051 45,000 40,000
UNRESERVED FUND BALANCE 23,280 20,127 1,000 -3,500
RESERVED FOR INVENTORY 10,000 10,000 10,000 10,000
TOTAL $ 68,110 $ 54,178 $ 56,000 $ 46,600
City of Pasco, Washington 74 2010 Budget
TRUST
AND
AGENCY
FUNDS
Trust Funds are used to account for assets held by a government in a trustee capacity
for individuals, private organizations, or other governments, and/or other funds,
City of Pasco,Washington 75 2010 Budget
CITY VIEW CEMETERY TRUST FUND
The Cemetery Trust Fund is used to account for principal trust amounts received and related interest
income. The interest portion of the trust can be transferred to the Cemetery Fund for perpetual
care of gravesites.
CITY VIEW CEMETERY TRUST FUND REVENUES
2007 2008 2009 2010
REVENUE ACTUAL ACTUAL BUDGET BUDGET
TAXES $ 0 $ 0 $ 0 $ 0
LICENSES AND PERMITS 0 0 0 0
INTERGOVERNMENTAL 0 0 0 0
CHARGES FOR SERVICES 20,447 16,890 20,000 15,000
FINES&FORFEITURES 0 0 0 0
MISCELLANEOUS 15,842 13,250 10,000 10,000
OTHER FINANCING SOURCES 0 0 0 0
INTERFUND TRANSFERS 0 0 0 0
TOTAL REVENUES 36,289 30,140 30,000 25,000
BEGINNING FUND BALANCE 320,039 340,486 360,000 365,000
TOTAL RESOURCES $ 356,328 $ 370,626 $ 390,000 $ 390,000
CITY VIEW CEMETERY TRUST FUND EXPENDITURES
2007 2008 2009 2010
FUNCTION ACTUAL ACTUAL BUDGET BUDGET
SALARIES AND WAGES $ 0 $ 0 $ 0 $ 0
PERSONNEL BENEFITS 0 0 0 0
SUPPLIES 0 0 0 0
OTHER SERVICES/CHARGES 0 0 0 0
INTERGOVT'L SERVICES &TAXES 0 0 0 0
CAPITAL OUTLAY 0 0 0 0
DEBT SERVICE 0 0 0 0
INTERFUND PMT FOR SERVICES 0 0 0 0
INTERFUND TRANSFERS 15,842 13,250 10,000 10,000
SUB-TOTAL EXPENDITURES 15,842 13,250 10,000 10,000
ENDING FUND BALANCE 340,486 357,376 380,000 380,000
TOTAL $ 356,328 $ 370,626 $ 390,000 $ 390,000
City of Pasco,Washington 76 2010 Budget
CITY VIEW CEMETERY PRE- NEED TRUST FUND
The Cemetery Pre-Need Trust Fund is used to account for the pre-sale of burial items. Both interest
and principal amounts can be transferred to the Cemetery Fund when grave liners and markers are
actually obtained and used.
CITY VIEW CEMETERY PRE -NEED TRUST FUND REVENUES
2007 2008 2009 2010
REVENUE ACTUAL ACTUAL BUDGET BUDGET
TAXES $ 0 $ 0 $ 0 $ 0
LICENSES AND PERMITS 0 0 0 0
INTERGOVERNMENTAL 0 0 0 0
CHARGES FOR SERVICES 13,584 12,525 11,500 14,500
FINES&FORFEITURES 0 0 0 0
MISCELLANEOUS 2,522 2,683 1,500 1,500
OTHER FINANCING SOURCES 0 0 0 0
INTERFUND TRANSFERS 0 0 0 0
TOTAL REVENUES 16,106 15,208 13,000 16,000
BEGINNING FUND BALANCE 50,071 63,655 70,000 80,000
TOTAL RESOURCES $ 66,177 $ 78,863 $ 83,000 $ 96,000
CITY VIEW CEMETERY PRE -NEED TRUST FUND EXPENDITURES
2007 2008 2009 2010
FUNCTION ACTUAL ACTUAL BUDGET BUDGET
SALARIES AND WAGES $ 0 $ 0 $ 0 $ 0
PERSONNEL BENEFITS 0 0 0 0
SUPPLIES 0 0 0 0
OTHER SERVICES/CHARGES 0 0 0 0
INTERGOVT'L SERVICES&TAXES 0 0 0 0
CAPITAL OUTLAY 0 0 0 0
DEBT SERVICE 0 0 0 0
INTERFUND PMT FOR SERVICES 0 0 0 0
INTERFUND TRANSFERS 2,522 2,683 1,200 1,200
SUB-TOTAL EXPENDITURES 2,522 2,683 1,200 1,200
ENDING FUND BALANCE 63,655 76,180 81,800 94,800
TOTAL $ 66,177 $ 78,863 $ 83,000 $ 96,000
City of Pasco, Washington 77 2010 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
2007 2008 2009 2010
REVENUE ACTUAL ACTUAL BUDGET BUDGET
TAXES $ 0 $ 0 $ 0 $ 0
LICENSES AND PERMITS 0 0 0 0
INTERGOVERNMENTAL 0 0 0 0
CHARGES FOR SERVICES 0 0 0 0
FINES& FORFEITURES 0 0 0 0
MISCELLANEOUS 163,165 177,091 141,000 137,000
OTHER FINANCING SOURCES 0 0 0 0
INTERFUND TRANSFERS 0 0 0 0
TOTAL REVENUES 163,165 177,091 141,000 137,000
BEGINNING FUND BALANCE 1,119,555 1,226,595 1,350,000 1,430,000
TOTAL RESOURCES $ 1,2822720 $ 1,403,686 $ 1,491,000 $ 1,567,000
BOULEVARD PERPETUAL MAINTENANCE FUND EXPENDITURES
2007 2008 2009 2010
FUNCTION ACTUAL ACTUAL BUDGET BUDGET
SALARIES AND WAGES $ 0 $ 0 $ 0 $ 0
PERSONNEL BENEFITS 0 0 0 0
SUPPLIES 0 0 0 0
OTHER SERVICES/CHARGES 0 4,430 0 0
INTERGOVrL SERVICES&TAXES 0 0 0 0
CAPITAL OUTLAY 0 0 0 0
DEBT SERVICE 0 0 0 0
INTERFUND PMT FOR SERVICES 0 0 0 0
INTERFUND TRANSFERS 56,125 49,861 60,000 60,000
SUB-TOTAL EXPENDITURES 56,125 54,291 60,000 60,000
ENDING FUND BALANCE 1,226,595 1,349,395 1,431,000 1,507,000
TOTAL $ 1,282,720 $ 1,403;686 $ 1,491,000 $ 1,567,000
City of Pasco,Washington 78 2010 Budget
OLD FIREMEN 'S PENSION TRUST FUND
The Fire Pension Fund is used to account for the sources and uses of funds to meet the pension
benefit rights of those firemen covered under the Plan prior to the creation of the Law Enforcement
Officers and Fire Fighters (LEOFF) pension system by the State Department of Retirement Systems
in 1970,
OLD FIREMEN 'S PENSION TRUST FUND REVENUES
2007 2008 2009 2010
REVENUE ACTUAL ACTUAL BUDGET BUDGET
TAXES $ 0 $ 0 $ 0 $ 0
LICENSES AND PERMITS 0 0 0 0
INTERGOVERNMENTAL 40,123 41,723 42,000 40,000
CHARGES FOR SERVICES 0 0 0 0
FINES&FORFEITURES 0 0 0 0
MISCELLANEOUS 289,995 147,473 150,000 150,000
OTHER FINANCING SOURCES 0 0 0 0
INTERFUND TRANSFERS 0 0 0 0
TOTAL REVENUES 330,118 189,196 192,000 190,000
BEGINNING FUND BALANCE 3,100,335 3,248,818 4,300,000 3,300,000
TOTAL RESOURCES $ 3,430,453 $ 3,438,014 $ 4,492,000 $ 3,490,000
OLD FIREMEN 'S PENSION TRUST FUND EXPENDITURES
2007 2008 2009 2010
FUNCTION ACTUAL ACTUAL BUDGET BUDGET
SALARIESAN0 WAGES $ 88,581 $ 106,264 $ 100,000 $ 110,000
PERSONNEL BENEFITS 81,954 83,463 79,400 97,500
SUPPLIES 0 0 0 0
OTHER SERVICESICHARGES 0 0 7,000 7,000
INTERGOVT'L SERVICES&TAXES 0 0 0 0
CAPITAL OUTLAY 0 0 0 0
DEBT SERVICE 0 0 0 0
INTERFUND PMT FOR SERVICES 11,100 12,000 13,200 14,400
INTERFUND TRANSFERS 0 0 0 0
SUB-TOTAL EXPENDITURES 181,635 201,727 199,600 228,900
ENDING FUND BALANCE 3,248,818 3,236,287 4,292,400 3,261,100
TOTAL $ 3,430,453 $ 3,438,014 $ 4,492,000 $ 3,490,000
City of Pasco,Washington 79 2010 Budget
LANDFILL REMEDIATION FUND
The Landfill Remediation Fund was created to account for any future post-closure costs.
LANDFILL REMEDIATION REVENUES
2007 2008 2009 2010
REVENUE ACTUAL ACTUAL BUDGET BUDGET
TAXES $ 0 $ 0 $ 0 $ 0
LICENSES AND PERMITS 0 0 0 0
INTERGOVERNMENTAL 0 0 0 0
CHARGES FOR SERVICES 0 0 0 0
FINES &FORFEITURES 0 0 0 0
MISCELLANEOUS 5,312 14,796 12,000 12,000
OTHER FINANCING SOURCES 0 0 0 0
INTERFUND TRANSFERS 0 0 0 0
TOTAL REVENUES 5,312 14,796 12,000 12,000
BEGINNING FUND BALANCE 112,657 117,969 376,000 376,000
TOTAL RESOURCES $ 117,969 $ 132,765 $ 388,000 $ 388,000
LANDFILL REMEDIATION EXPENDITURES
2007 2008 2009 2010
FUNCTION ACTUAL ACTUAL BUDGET BUDGET
SALARIES AND WAGES $ 0 $ 0 $ 0 $ 0
PERSONNEL BENEFITS 0 0 0 0
SUPPLIES 0 0 0 0
OTHER SERVICES/CHARGES 0 0 0 0
INTERGOVT'L SERVICES&TAXES 0 0 0 0
CAPITAL OUTLAY 0 0 0 0
DEBT SERVICE 0 0 0 0
INTERFUND PMT FOR SERVICES 0 0 0 0
INTERFUND TRANSFERS 0 0 0 0
SUB-TOTAL EXPENDITURES 0 0 0 0
RESERVED ENDING FUND BALANCE 100,000 100,000 100,000 100,000
ENDING FUND BALANCE 17,969 32,765 288,000 288,000
TOTAL $ 117,969 $ 132,765 $ 388,000 $ 388,000
City of Pasco,Washington 80 2010 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
2007 2008 2009 2010
REVENUE ACTUAL ACTUAL BUDGET BUDGET
TAXES $ 0 $ 0 $ 0 $ 0
LICENSES AND PERMITS 0 0 0 0
INTERGOVERNMENTAL 0 0 0 0
CHARGES FOR SERVICES 0 0 0 0
FINES&FORFEITURES 0 0 0 0
MISCELLANEOUS 72,219 62,717 50,500 50,500
OTHER FINANCING SOURCES 0 0 0 0
INTERFUND TRANSFERS 0 0 0 0
TOTAL REVENUES 72,219 62,717 50,500 50,500
BEGINNING FUND BALANCE 1,585,649 1,657,855 1,690,000 735,500
TOTAL RESOURCES $ 1,657,868 $ 1,720,572 $ 1,740,500 $ 786,000
L. I . D . GUARANTY FUND EXPENDITURES
2007 2008 2009 2010
FUNCTION ACTUAL ACTUAL BUDGET BUDGET
SALARIES AND WAGES $ 0 $ 0 $ 0 $ 0
PERSONNEL BENEFITS 0 0 0 0
SUPPLIES 0 0 0 0
OTHER SERVICES/CHARGES 0 0 0 0
INTERGOVTL SERVICES&TAXES 13 13 0 0
CAPITAL OUTLAY 0 0 5,000 5,000
DEBT SERVICE 0 0 0 0
INTERFUND PMT FOR SERVICES 0 0 0 0
INTERFUND TRANSFERS 0 0 1,000,000 0
SUB-TOTAL EXPENDITURES 13 13 1,005,000 5,000
ENDING FUND BALANCE 1,657,855 1,720,559 735,500 781,000
TOTAL $ 1,657,868 $ 1,720,572 $ 1,740,500 $ 786,000
City of Pasco,Washington 81 2010 Budget
CAPITAL EQUIPMENT PURCHASES
GENERALFUND
DEPARTMENT CAPITAL EQUIPMENT AMOUNT
MUNICIPAL COURT OFFICE EQUIPMENT 2,000
OTHER MACHINERY & EQUIPMENT 800
OFFICE EQUIPMENT- PROBATION 500
OTHER MACHINERY & EQUIPMENT- COMM SRVCE 800
4,100
CITY MANAGER OFFICE EQUIPMENT-ADMINISTRATION 200
OFFICE EQUIPMENT- PERSONNEL 0
200
POLICE ARRA JAG FUNDING 102,581
JAG FUNDING 22,355
FIRE OFFICE EQUIPMENT 500
ADMIN & COMM. SVCS OFFICE EQUIPMENT -ADMINISTRATION 1,000
OFFICE EQUIPMENT-ACCTG & FINANCIAL 1,000
OFFICE FURNITURE -ACCTG & FINANCIAL 1,000
EQUIPMENT- RECREATION SERVICES 200
3,200
COMMUNITY DEVELOPMENT OFFICE EQUIPMENT 0
ENGINEERING OFFICE EQUIPMENT 4,500
NON-DEPARTMENTAL CITY MANAGER 29,000
POLICE EQUIPMENT 51,000
FIRE EQUIPMENT 16,000
ADMIN & COMMUNITY SVCS EQUIPMENT 50,000
COMMUNITY DEVELOPMENT 1,000
ENGINEERING 5,000
VEHICLES 0
COMPUTERS & SOFTWARE 250,000
ANIMAL CONTROL 11,600
413,600
TOTAL GENERAL FUND $ 551,036
City of Pasco 82 2009 Budget
DEPARTMENT CAPITAL EQUIPMENT AMOUNT
STREET FUND
OTHER MACHINERY & EQUIPMENT $ 2,000
AMBULANCE SERVICE FUND
OTHER MACHINERY& EQUIPMENT $2,500
WATER/SEWER FUND
WATER ADMINISTRATION 1,600
WATER OPERATIONS EQUIPMENT 10,500
WATER FILTER PLANT 27,000
SEWER ADMINISTRATION 1,600
SEWER COLLECTION EQUIPMENT 5,800
SEWER TREATMENT PLANT EQUIPMENT 40,000
PROCESS WATER REUSE FACILITY EQUIPMENT 2,000
STORMDRAIN EQUIPMENT 0
IRRIGATION EQUIPMENT 1,000
89,500
EQUIPMENT RENTAL OPERATIONS & MAINTENANCE FUND
SHOP EQUIPMENT 2,500
EQUIPMENT REPLACEMENT FUND
VEHICLE REPLACEMENTS - GOV TYPE 300,000
VEHICLE REPLACEMENTS - BUS TYPE 250,000
TOTAL ALL FUNDS $ 1,197,536
City of Pasco 83 2009 Budget
The only place where success comes before worm is the dictionary.
Vidal Sassoon
City of Pasco 84 2009 Budget
ORDINANCE NO.
AN ORDINANCE ADOPTING THE CITY OF PASCO CAPITAL PROJECTS BUDGET FOR THE YEAR 2010
WHEREAS.subsequent to due notice and public hearing thereon,the City Council of the City of Pasco has approved the
following Capital Projects Budget for the year 2010; NOW,THEREFORE,
THE CITY COUNCIL OF THE CITY OF PASCO DOES ORDAIN AS FOLLOWS:
Section One. That capital projects are hereby authorized as detailed below. The following schedule summarizes
(1)newly authorized projects,(2)previously authorized projects which have had authorization Increased,
(3)previously authorized projects which have had authorization increased,and(4)previously authorized
projects which have had authorization decreased.
INCREASE TOTAL
PREVIOUS (DECREASE) NEW PROJECT
CAPITAL PROJECTS! AUTHORITY AUTHORITY PROJECT AUTHORITY
CHIAWANA PARK UPGRADES $0 $0 210,000 $210,000
LUCAS PARK RENOVATION 0 0 60,000 60,000
ROAD 54(ERWEN PROPERTY) IMPROVEMENTS 0 0 30,000 30,000
SOCCER FACILITY 0 0 200,000 200,000
20TH AVENUE GATEWAY 0 0 100,000 100,000
4TH AVE CORRIDOR-NORTH SEGMENT 0 0 300,000 300,000
IRRIGATION SYSTEM IMPROVEMENTS 0 0 100,000 100,000
WELLHOUSES 0 0 150,000 150,000
PROC.WATER REUSE FACILITY IRRIGATION UPGRADE 0 0 110.000 110,000
COMMERCIAL AVE SEWER LINE EXTENSION&PUMP ST 0 0 500,000 500,000
2010 MISC SEWER IMPROVEMENTS 0 0 70,000 70,000
2010 SEWER LINE EXTENSIONS 0 0 500,000 500,000
2010 SEWER LINE REPLACEMENTS 0 0 500,000 500,000
2010 WASTE WATER TREATMENT PLANT EXPANSION 0 0 330,000 330,000
2010 MISC STORMWATER IMPROVEMENTS 0 0 60,000 601000
2010 STORMWATER COMPLIANCE 0 0 150,000 150,000
2010 ANNUAL OVERLAY&CRACK SEAL 0 0 910,000 910,000
COMMERCIAL AVENUE IMPROVEMENTS 0 0 840,000 840,000
HARRIS ROAD REALIGNMENT 0 0 250,000 250,000
2010 MISC STREET IMPROVEMENTS 0 0 50,000 50,000
2010 MISC TRAFFIC SIGNAL IMPROVEMENTS 0 0 100,000 100,000
ROAD 68 IMPROVEMENTS 0 0 300,000 300,000
BROADMOOR PUMP STATION IMPROVEMENTS 0 0 600,000 600,000
COMMERCIAL AVENUE WATERLINE EXTENSION 0 0 250,000 250,000
2010 MISC WATER IMPROVEMENTS 0 0 80,000 60,000
ROAD 100 CORRIDOR NORTH 0 0 40,000 40,000
2010 WATER DISTRIBUTION LINE EXTENSIONS 0 0 300,000 300,000
2010 WATER FILTRATION PLANT IMPROVEMENTS 0 0 200,000 200,000
2010 WATER METER REPLACEMENT/CROSS CONNECT 0 0 140,000 140,000
E ROAD 40 SEWER EXTENSION 50,000 1,000,000 0 1,050,000
"A"ST AND SR 12 INTERCHANGE 20,000 10,000 0 30,000
LEWIS STREET OVERPASS 200,000 3,990,000 0 4,190,000
TOTAL $ 270,000 $ 5,000,000 $ 7,430,000 $ 12,700,000
Section Two. This Ordinance shall be in full force and effect on January 1,2010.
PASSED by the City Council of the City of Pasco this 21st day of December,2009.
ATTEST:
DEBRA CLARK,CITY CLERK JOYCE OLSON,MAYOR
APPROVED AS TO FORM: LELAND B.KERR, CITY ATTORNEY
85
CITY OF PASCO
2010 CAPITAL PROJECTS BUDGET
INCREASE ESTIMATED
CURRENT (DECK) INITIAL TOTAL
AUTHORITY DEPARTMENT PROJECTTITLE AUTHORITY AUTHORITY AUTHORITY PROJECT
COST
NEW RECREATION CHIAWANA PARK UPGRADES 210,000 210,000
NEW RECREATION LUCAS PARK RENOVATION 60,000 60,000
NEW RECREATION ROAD 54(ERWEN PROPERTY)IMPROVEMENTS 30,000 30,000
NEW RECREATION SOCCER FACILITY 200,000 200,000
NEW COMM DEVEL 20TH AVENUE GATEWAY 100,000 100,000
NEW COMM DEVEL 4TH AVE CORRIDOR-NORTH SEGMENT 300,000 300.000
NEW WATER-IRRIG IRRIGATION SYSTEM IMPROVEMENTS 100,000 100,000
NEW WATER-IRRIG WELLHOUSES 150,000 150,000
NEW PWRF PROC,WATER REUSE FACILITY IRRIGATION UPGRADE 110,000 110,000
NEW SEWER COMMERCIAL AVE SEWER LINE EXTENSION&PUMP ST. 500,000 500,000
NEW SEWER 2010 MISC SEWER IMPROVEMENTS 70,000 70,000
NEW SEWER 2010 SEWER LINE EXTENSIONS 500,000 500,000
NEW SEWER 2010 SEWER LINE REPLACEMENTS 500,000 500,000
NEW SEWER 2010 WASTE WATER TREATMENT PLANT EXPANSION 330,000 330,000
NEW STORMWATER 2010 MISC STORMWATER IMPROVEMENTS 60,000 60,000
NEW STORMWATER 2010 STORMWATER COMPLIANCE 150,000 150,000
NEW STREETS 2010 ANNUAL OVERLAY&CRACK SEAL 910,000 910,000
NEW STREETS COMMERCIAL AVENUE IMPROVEMENTS 840,000 840,000
NEW STREETS HARRIS ROAD REALIGNMENT 250,000 250,000
NEW STREETS 2010 MISC STREET IMPROVEMENTS 50,000 50,000
NEW STREETS 2010 MISC TRAFFIC SIGNAL IMPROVEMENTS 100,000 100,000
NEW STREETS ROAD 68 IMPROVEMENTS 300,000 300,000
NEW WATER BROADMOOR PUMP STATION IMPROVEMENTS 600,000 600,000
NEW WATER COMMERCIAL AVENUE WATERLINE EXTENSION 250.000 250.000
NEW WATER 2010 MISC WATER IMPROVEMENTS 80,000 80,000
NEW WATER ROAD 100 CORRIDOR NORTH 40,000 40,000
NEW WATER 2010 WATER DISTRIBUTION LINE EXTENSIONS 300,000 300,000
NEW WATER 2010 WATER FILTRATION PLANT IMPROVEMENTS 200,000 200,000
NEW WATER 2010 WATER METER REPLACEMENT/CROSS CONNECT 140,0D0 140,000
CONTINUING CITY MANAGER POLICE STATION!MUNICIPAL COURT BUILDING 700,000 0 700,000
CONTINUING COMM DEVEL COORIDOR ENHANCEMENT PROJECT 300,000 0 300,000
CONTINUING RECREATION M L KING CENTER REMODEL 125,000 0 125,000
CONTINUING RECREATION MEMORIAL POOL RENOVATION 3,100,000 0 3,100,000
CONTINUING SEWER E ROAD 40 SEWER EXTENSION 50,000 1,000,000 1,050,000
CONTINUING SEWER NEW WASTEWATER TREATMENT PLANT 220,000 0 220.000
CONTINUING SEWER ROAD 64 AND ARGENT SEWER IMPROVEMENT 560,000 0 $60,000
CONTINUING STREETS "A"ST AND SR 12 INTERCHANGE 20,000 10,000 30,000
CONTINUING STREETS COLUMBIA RIVER BRIDGE STUDY 25.000 0 25,000
86
INCREASE ESTIMATED
CURRENT (DECREASE) INITIAL TOTAL
AUTHORITY DEPARTMENT PROJECT TITLE AUTHORITY AUTHORITY AUTHORITY PROJECT
COST
CONTINUING STREETS COMMERCIAL AVENUE RECONSTRUCTION 200,000 0 200.000
CONTINUING STREETS 1-162 AND ROAD 48 OFF RAMP 100,D00 0 100,000
CONTINUING STREETS LEWIS STREET OVERPASS 200,000 31990,000 4,190,000
CONTINUING STREETS ROAD 100 AND I-182 RAMPS 2,000,000 0 2,000,000
CONTINUING STREETS ROAD 100 AND SANDIFUR SIGNALS 350,000 0 350,000
CONTINUING WATER COMMERCIAL/SR 12 1 LEWIS STREET WATER LINE 6001000 0 600,000
CONTINUING WATER REPLACEMENT OF ACWATERPIPE 1,000,000 0 1,000,000
CONTINUING WATER ROAD 36 PUMP STATION LANDSCAPING 60,000 0 60,000
CONTINUING WATER WATER FILL STATIONS 200,000 0 200,000
CONTINUING WATER WEST SIDE WATER TREATMENT PLANT 9,000,000 0 91000,000
REMOVE COMM DEVEL E LEWIS ST COORIDOR-PHASE 3 35,000 (35,000) 0
REMOVE FIRE FIRE HYDRANTS REPLACEMENT 250,000 (250.000) 0
REMOVE IRRIGATION IRRIGATION SYSTEM IMPROVEMENTS 400,000 (400,000) 0
REMOVE PWRF PWRF UPGRADES 110,000 (110,000) 0
REMOVE RECREATION BASEBALL STADIUM IMPROVEMENTS 1,681,000 (1,681,000) 0
REMOVE RECREATION HIGHLAND PARK ADDITION 120,000 (120,000) 0
REMOVE SEWER 2009 WW TREATMENT PLANT EXPANSION 430,000 (430,000) 0
REMOVE SEWER MISC SEWER IMPROVEMENTS 50,000 (50,000) 0
REMOVE SEWER SEWER LINE EXTENSIONS 1,000,000 (1,000,000) 0
REMOVE SEWER SEWER LINE REPLACEMENT 400,000 (400,000) 0
REMOVE STORMWATER MISCELLANEOUS STORMWATER IMPROVEMENTS 55,000 (55,000) 0
REMOVE STORMWATER STORMWATER COMPLIANCE 150,000 (150.000) 0
REMOVE STREETS ANNUAL OVERLAY AND CRACK SEAL PROJECTS 1,620,000 (1,620,000) 0
REMOVE STREETS ARGENT ROAD WIDENING 920,000 (920,000) 0
REMOVE STREETS COURT STR&ROAD 68 TRAFFIC SIGNAL 200,000 (200,000) 0
REMOVE STREETS COURT STR WIDENING-ROAD 84 TO ROAD 100 1,000,000 (1,000,000) 0
REMOVE STREETS MISCELLANEOUS STREET IMPROVEMENTS 50,000 (50,000) 0
REMOVE STREETS RECONSTRUCTION OF ALLEY APPROACHES 70,000 (70,000) 0
REMOVE STREETS ROAD 68&1-182 IMPROVEMENTS 115,000 (115,D00) 0
REMOVE STREETS SR 395 PEDESTRIAN 1 BICYCLE OVERPASS 900,000 (900,000) 0
REMOVE WATER INTERTIE TO CITY OF KENNEWICK 820,000 (820,000) 0
REMOVE WATER MISCELLANEOUS WATER IMPROVEMENTS 60,000 (80,000) 0
REMOVE WATER RAW WATER PUMP STATION IMPROVEMENTS 400,000 (400,000) 0
REMOVE WATER WATER DISTRIBUTION LINE EXTENSIONS 600,000 (600,000) 0
REMOVE WATER WATER FILTRATION PLANT IMPROVEMENTS 400,000 (400,000) 0
REMOVE WATER WATER METERIREPLACEMENTICROSS CONNECT 140,000 (140,000) 0
30,806,000 (6.996.000)1 7,430,000 31.240.000
87
INDIVIDUAL
PROJECT
SHEETS
88
CITY OF PASCO
CIP PROJECT FORM
CIP Category Culture and Recreation Funding Type Park Dev Fund
Project Name Chiawana Park Upgrades Project#
Location Chiawana Park - Road 84
Description Replace restroom, play equipment at park east end
Department Admin & Comm Svcs Division Facilities Date Initiated
Justification Benefits
Restroom facility is not ADA code compliant, in extreme poor condition and utilitizes well water and
septic system. Replace.restroom and connect to city water and sewer. Playground equipment is not
code compliant (most have been removed by Corp of Engineers). The Corp of Engineers is expected
to complete permitting of these improvments in early 2010 allowing for construction to occur later in the
year.
Project Status In Prior CIP - Unfunded Budget Number 140-997-59639
History I Previous Years Funding $0 FPrevious Years Expenses $0
GIP Project Costs ($ in thousands)
COST COMPONENT 2010 2011 2012 2013 2014 2015 TOTAL
Land & Right-Of-Way
Design & Engineer
Construction I 150_OI ! I - 150.0
Other 60.0 60.0
Total 210.0 210.0
Revenue Sources ($ in thousands)
FUNDING SOURCE 2010 2011 2012 2013 2014 2015 TOTAL
Park Devel Fund 210.0 210.0
Total 210.0 210.0
Annual Operating Budget Impact
COST / REVENUE 2010 2011 2012 2013 2014 2015 TOTAL
Costs
Revenue
Net Impact
89
CITY OF PASCO
CIP PROJECT FORM
CIP Category Culture and Recreation Funding Type Park Dev Fund
Project Name Lucas Park Renovation Project#
Location 14th and Lincoln
Description General upgrade of park to include new picnic areas, landscaping, signage, etc.
Department Admin & Comm Svcs Division Facilitiy Date Initiated
Justification Benefits
This is one of the City's older parks. The neighborhood qualifies for Block Grant funding for public
improvements. The playground equipment will be replaced, bringing it up to current standards for
safety and accessibility.
Project Status New CIP Project Budget Number
History Previous Years Funding $0 Previous Years Expenses $0
CIP Project Costs ($ in thousands)
COST COMPONENT 2010 2011 2012 2013 2014 2015 TOTAL
Land & Right-Of-Way
Design & Engineer
Construction 25.0 _ _ I LY�J_25.0
Other 35.0 35.0
Total 60.0 60.0
Revenue Sources ($ in thousands)
FUNDING SOURCE 2010 2011 2012 2013 2014 2015 TOTAL
CDBG Fund 60.0 II 60.0
Total 60.0 60.0
Annual Operating Budget Impact
COST/ REVENUE 2010 2011 2012 2013 2014 2015 TOTAL
Costs 1.0 1.0 1.0 1.0 1.0 5.0
Revenue
Net Impact <1.0> <1.0> <1.0> <1.0> <1.0> <5.0>
90
CITY OF PASCO
CIP PROJECT FORM
CIP Category Culture and Recreation Funding Type Park Dev Fund
Project Name Road 54 (Erwen Property) Improvements Project#
Location Road 54 & Sylvester
Description Parking, Picnic Area
Department Admin & Comm Svcs Division Facilities Date Initiated
Justification Benefits
The City and Franklin County worked jointly with the Water Follies Association to develop Wade Park.
The two entities also worked cooperatively to plan and fund the Improved Road 54 Boat Launch
(completed), The City anticipates transfer of the 7 acre Erwen property from Franklin County in 2009.
Completion of design work in 2010 would situate the City to be able to pursue grant funding to assist in
future property development.
Project Status In Prior CIP - Unfunded Budget Number 192-410-59476
History I Previous Years Funding $0 Previous Years Expenses $0
CIP Project Costs ($ in thousands)
COST COMPONENT 2010 2011 2012 2013 2014 2015 TOTAL
Land & Right-Of-Way
Design & Engineer 30.0 30,0
Construction �1 250.01 � _1 250.0
Other
Total 30.0 250,0 280.0
Revenue Sources ($ in thousands)
FUNDING SOURCE 2010 2011 2012 2013 2014 2015 TOTAL
RCO Grant 125,0 125.0
Park Devel Fund 30.0 125.0 !! 155.0
Total 30.0 250.0 280.0
Annual Operating Budget Impact
COST / REVENUE 2010 2011 2012 2013 2014 2015 TOTAL
Costs 5,0 5.0 5.0 5.0 20.0
Revenue
Net Impact <5.0> <5.0 <5.0> <5.0> <20,0>
91
CITY OF PASCO
CIP PROJECT FORM
CIP Category Culture and Recreation Funding Type Park Dev Fund
Project Name Soccer Facility Project#
Location East Pasco
Description 10 +- acre facility allowing for development of 4 soccer fields, parking, etc.
Department Admin & Comm Svcs Division Facilities Date Initiated
Justification Benefits
This is a proposal to develop a new soccer facility.
The soccer facility at Road 68 is extremely well used by the TCYSA - youth soccer. The City's other'
facility, Road 36, is owned by the Port of Pasco. Use by adult league is very heavy at Road 36 and the
fields, since they cannot be shifted, are subject to heavy wear. Staff receives many requests for
alternate play and practice areas. A site of approximately 10 acres will allow ultimate development of 4
additional fields.
Project Status Budget Number 367-660-
History I Previous Years Funding Previous Years Expenses
CIP Project Costs{$ in thousands)
COST COMPONENT 2010 2011 2012 2013 2014 2015 TOTAL
Land & Right-Of-Way 200.0 _ 200.0
Design & Engineer
Construction 150.01^ — 150.0
Other
Total 200.0 150.0 350.0
Revenue Sources ($ in thousands)
FUNDING SOURCE 2010 2011 2012 2013 2014 2015 TOTAL
State (appropriated)
Park Devel Fund _ 100,0 _ _100.0
General Fund 100.0 f 100.0
CDBG 150.0 150,0
Total 200.0 150.0 350.0
Annual Operating Budget Impact
COST / REVENUE 2010 2011 2012 2013 2014 2015 TOTAL
Costs 12.0 12.0 12,0 12.0 48.0
Revenue
Net Impact <12.0> <12.0> <12.0> <12.0> <48,0>
92
CITY OF PASCO
CIP PROJECT FORM
CIP Category Gateways & Corridor Beautification Funding Type General Fund
Project Name 20th Avenue Gateway Project#
Location 1-182 Eastbound Exit at 20th Avenue
Description Landscaping on east side of 20th Avenue between 1-182 and Pearl Street
Department Community Development Division Admin Date Initiated
Justification Benefits
Implement Gateways and Corridor Beautification Committee Plan recommendations.
Project status New CIP Project Budget Number 120-750-59530
History Previous Years Funding $0 Previous Years Expenses $0
CIP Project Costs ($ in thousands)
COST COMPONENT 2010 2011 2012 2013 2014 2015 TOTAL
Land & Right-Of-Way
Design & Engineer I 20,q I�I 20.0
Construction —_ 80.01 _ _ ' I- 80.0
Other
Total 100.0 100.0
Revenue Sources ($ in thousands)
FUNDING SOURCE 2010 2011 2012 2013 2014 2015 TOTAL
General Fund 100.0 100,0
Total 100,0 100.0
Annual Operating Budget Impact
COST / REVENUE 2010 2011 2012 2013 2014 2015 TOTAL
Costs 2.0 2,0 2,0 2.0 2.0 10.0
Revenue
Net Impact <2.0> <2.0> <2.0 <2.0> <2.0> <10.0>
93
CITY OF PASCO
CIP PROJECT FORM
CIP Category Gateways & Corridor Beautification Funding Type General Fund
Project Name 4th Avenue - North segment Project#
Location 4th Avenue from SR 395 to Court Street
Description Corridor Landscape
Department Community Development Division Admin Date Initiated
Justification Benefits
Implement Gateways and Corridor Beautification Committee Plan recommendations.
Project Status In Prior CIP - Unfunded Budget Number 120-750-59530
History I Previous Years Funding $a I Previous Years Expenses $0
CIP Project Costs ($ in thousands)
COST COMPONENT 2010 2011 2012 2013 2014 2015 TOTAL
Land & Right-Of-Way
Design & Engineer
Construction I 300.01 1— I —� 300.0
Other
Total 300.0 300.0
Revenue Sources ($ in thousands)
FUNDING SOURCE 2010 2011 2012 2013 2014 2015 TOTAL
General Fund 300.0 II 300.0
1
Total 300.0 300.0
Annual Operating Budget Impact
COST / REVENUE 2010 2011 2012 2013 2014 2015 TOTAL
Costs 4.0 4.0 4.0 4.0 4.0 20.0
Revenue
Net Impact <4.0> <4.0> <4.0 <4.0> <4.0> <20.01
94
CITY OF PASCO
CIP PROJECT FORM
CIP Category Irrigation System Funding Type Utility Fund
Project Name Irrigation System Improvements Project#
Location 1-182 Corridor
Description Miscellaneous irrigation system improvements
Department Public Works/Engineering I Division Irrigation Date Initiated
Justification Benefits
Make irrigation system improvements to improve reliability; add transmission pipelines; site
improvements; replace well pumps as the system and customer base expands.
Project Status In Prior CIP - Unfunded Budget Number 410-795-59434
History I Previous Years Funding $0 1 Previous Years Expenses $0
CIP Project Costs ($ in thousands)
COST COMPONENT 2010 2011 2012 2013 2014 2015 TOTAL
Land & Right-Of-Way
Design & Engineer
Construction I 100.0 100.0 50.0 50.01 50.01 50.01 400.0
Other
Total 100.0 100.0 50.0 50.0 50.0 50.0 400.0
Revenue Sources ($ in thousands)
FUNDING SOURCE 2010 2011 2012 2013 2014 2015 TOTAL
Irrigation Utility 100.0 100.0 50.0 50.0 50.0 I 50.0 400.0
Total 100.0 100.0 50.0 50.0 50.0 50.0 400.0
Annual Operating Budget Impact
COST / REVENUE 2010 2011 2012 2013 2014 2015 TOTAL
Costs
Revenue
Net Impact
95
CITY OF PASCO
CEP PROJECT FORM
CIP Category Irrigation System Funding Type Utility Fund
Project Name Well Houses Project#
Location Various
Description 3 New Wellhouses
Department Public Works/Engineering Division Irrigation Date initiated
Justification Benefits
Install new Wellhouses
Project Status New CIP Project Budget Number 410-795-59434
History Previous Years Funding $0 Previous Years Expenses $0
CIP Project Costs ($ in thousands)
COST COMPONENT 2010 2011 2012 2013 2014 2015 TOTAL
Land & Right-Of-Way
Design & Engineer
Construction 150.0_ 1 ��I -----� 150.0
Other
Total 150.0 150.0
Revenue Sources ($ in thousands)
FUNDING SOURCE 2010 2011 2012 2013 2014 2015 TOTAL
Irrigation Utility 150.0 150.0
Total 150.0 150.0
Annual Operating Budget Impact
COST / REVENUE 2010 2011 2012 2013 2014 2015 TOTAL
Costs
Revenue
Net Impact
96
CITY OF PASCO
CIP PROJECT FORM
CIP Category Process Water Reuse Facility Funding Type Utility Fund
Project Name PW RF Irrigation Upgrade Project#
Location Process Water Reuse Facility
Description Irrigation Upgrade
Department Public Works/Engineering I Division PWRF Date Initiated
Justification Benefits
Facilities upgrade for lagoon and/ or irrigation systems to the Process Water Reuse Facility; such as
center pivot replacement, and equipment not covered under contracts with food processors.
Project status In Prior CIP - Unfunded Budget Number 410-775-59435
History I Previous Years Funding $0 Previous Years Expenses $0
CEP Project Costs ($ in thousands)
COST COMPONENT 2010 2011 2012 2013 2014 2015 TOTAL
Land & Right-Of-Way
Design & Engineer
Construction s 110.0 110.0 y 80.0 80.01 80.01 80.0 540.0
Other
Total 110.0 110.0 80.0 80.0 80.0 80.0 540.0
Revenue Sources ($ in thousands)
FUNDING SOURCE 2010 2011 2012 2013 2014 2015 TOTAL
PW RF Utility 110.0 110.0 80.0 80.0 80.0 80.0 540.0
[ f �
Total 110.0 110.0 80.0 80.0 80.0 80.0 540.0
Annual Operating Budget Impact
COST / REVENUE 2010 2011 2012 2013 2014 2015 TOTAL
Costs
Revenue
Net Impact
97
CITY OF PASCO
CIP PROJECT FORM
CIP Category Sewer Treatment and Collection I Funding Type Utility Fund
Project Name Commercial Ave Sewer Line Extension and Pump Station Project#
Location Between Hillsboro Street and East Foster Wells Road
Description Extend sewer system
Department Public Works/Engineering I Division sewer Date Initiated
Justification Benefits
The extension of the sewer system with a pump station will provide sewer service and promote
economic development. This {project is tied to the Commercial Avenue Road Improvements.
Project Status New CIP Project Budget Number 410-770-59435
History Previous Years Funding $0 Previous Years Expenses $0
CIP Project Costs ($ in thousands)
COST COMPONENT 2010 2011 2012 2013 2014 2015 TOTAL
Land & Right-Of-Way
Design & Engineer I 30.0 � I 30.0
Construction 470.0 470.0
Other
Total 500.0 500.0
Revenue Sources ($ in thousands)
FUNDING SOURCE 2010 2011 2012 2013 2014 2015 TOTAL
Sewer Utility 500.0 500.0
Total 500.0 500.0
Annual Operating Budget Impact
COST / REVENUE 2010 2011 2012 2013 2014 2015 TOTAL
Costs
Revenue
Net 1 m pact
98
CITY OF PASCO
CIP PROJECT FORM
CIP category Sewer Treatment and Collection Funding Type Utility Fund
Project Name Miscellaneous Sewer Improvements Project#
Location Various Locations
Description Miscellaneous Sewer Improvements
Department Public Works/Engineering I Division Sewer Date Initiated
Justification Benefits
Small sewer projects found during routine maintenance.
Project Status In Prior CIP - Unfunded Budget Number 410-770-59435
History I Previous Years Funding $01 Previous Years Expenses $0
CIP Project Costs ($ in thousands)
COST COMPONENT 2010 2011 2012 2013 2014 2015 TOTAL
Land & Right-Of-Way
Design & Engineer
Construction 1 70.01 70.0 70.01 70.0 70.0 50.0 400.0
Other
Total 70.0 70.0 70.0 70.0 70.0 50.0 400.0
Revenue Sources ($ in thousands)
FUNDING SOURCE 2010 2011 2012 2013 2014 2015 TOTAL
Sewer Utility 70.0 70.0 70.0 70.0 70.0 I 50.0 400.0
Total 70.0 Tao 70.0 70.0 L 70.0 50.0 400.0
Annual Operating Budget Impact
COST / REVENUE 2010 2011 2012 2013 2014 2015 TOTAL
Costs
Revenue
Net Impact 7
99
CITY OF PASCO
CIP PROJECT FORM
CIP Category Sewer Treatment and Collection Funding Type Utility Fund
Project Name Sewer Line Extensions Project#
Location City Wide
Description Extension of sewer pipelines - Also will help pay for oversizing of lines in various
developments
Department Public Works/Engineering I Division Sewer Date initiated
Justification Benefits
Extend sewer pipelines within the City limits and also help pay for oversizing of lines in various
developments. The majority of projects will be west of Road 48. The program anticipates future
annexations and need to extend sewers. ULID's will be used where applicable.
Project Status In Prior CIP - Unfunded Budget Number 410-770-59435
History I Previous Years Funding $0 Previous Years Expenses $0
CIP Project Costs ($ in thousands)
COST COMPONENT 2010 2011 2012 2013 2014 2015 TOTAL
Land & Right-Of-Way _
Design & Engineer 1 _
Construction I 500.0 500.0 200.0 200.0 200.0 200.0 i 1,800.0
Other
Total 500.0 500.0 200.0 200.0 200.0 200.0 1,800.01
Revenue Sources ($ in thousands)
FUNDING SOURCE 2010 2011 2012 2013 2014 2015 TOTAL
Utility Revenue Bonds 500.0 500.0 200.0 200.01 200.0 200.0 1,800.0
Total 500.0 500.0 200.0 200.0 200.0 200.0 1,800.0
Annual Operating Budget Impact
COST/ REVENUE 2010 2011 2012 2013 2014 2015 TOTAL
Costs
Revenue
Net Impact
100
CITY OF PASCO
CIP PROJECT FORM
CIP Category Sewer Treatment and Collection Funding Type Utility Fund
Project Name Sewer Line Replacement Project#
Location Various Locations
Description Work to be done on an as-need basis
Department Public Works/Engineering I Division Sewer Date Initiated
Justification Benefits
Continued work to maintain integrity of collection system. The relining of old sewer pipelines is
anticipated to take three to four years in the old section of the city. Approximately 66,000 feet have
been rehabilitated with approximately 60,000 feet still needing to be done.
Project Status In Prior CIP - Unfunded Budget Number 410-770-59435
History I Previous Years Funding $0 1 Previous Years Expenses $0
CIP Project Costs ($ in thousands)
COST COMPONENT 2010 2011 2012 2013 2014 2015 TOTAL
Land & Right-Of-Way
Design & Engineer I l I I I
Construction 500.01 500.0 500.00 500.0 500.0 0.0 2,500.0
Other
Total 500.0 500.0 500.0 500.0 500.0 0.0 2,500.0
Revenue Sources ($ in thousands)
FUNDING SOURCE 2010 2011 2012 2013 2094 2015 TOTAL
Sewer Utility 500.0 500.0 500.0 500.0 500.0 0.0 2,500.0
Total 500.0 500.0 500.0 500.0 500.0 0.0 2,500.0
Annual Operating Budget Impact
COST / REVENUE 2010 2011 2012 2013 2014 2015 TOTAL
Costs
Revenue
Net Impact
101
CITY OF PASCO
CIP PROJECT FORM
CIP Category Sewer Treatment and Collection Funding Type Utility Fund
Project Name WWTP Expansion Project#
Location Waste Water Treatment Plant
Description Improvements and Expansion at the WWTP
Department Public Works/Engineering I Division Sewer Date Initiated
Justification Benefits
The WWTP needs improvements and expansion as growth occurs and work force increases. General
upgrades are needed at the wastewater treatment plant (drying bed modifications, mechanical). The
addition of a third primary clarifier with additional improvements for activated sludge is shown for 2012.
Project status In Prior CIP - Unfunded Budget Number 410-770-59435
History I Previous Years Funding $0 Previous Years Expenses $0
CIP Project Costs ($ in thousands)
COST COMPONENT 2010 2011 2012 2013 2014 2015 TOTAL
Land & Right-Of-Way
Design & Engineer 30.0 30.01 150.0 30,0 1 30,01 50.01 320.0
Construction 300.0 �300.O1 1,500. 200.OI 200.OI 400,0 2,900.0
Other
Total 330.0 330.0 1,650.0 230.0 230.0 450.0 3,220.0
Revenue Sources ($ in thousands)
FUNDING SOURCE 2010 2011 2012 2013 2014 2015 TOTAL
Sewer Utility 330.0 330.0 1,650.0 230.0 230.0 1 450.0 3,220.0
l 1 I I
Total 330.0 330.0 1,650.0 230.0 230.0 450.0 3,220.0
Annual Operating Budget Impact
COST / REVENUE 2010 2011 2012 2013 2014 2015 TOTAL
Costs
Revenue
Net Impact
102
CITY OF PASCO
CIP PROJECT FORM
CIP Category Stormwater Collection Funding Type Utility Fund
Project Name Miscellaneous Stormwater Improvements Project#
Location Various Locations
Description Repair and extend storm water system
Department Public Works/Engineering I Division Stormwater J Date initiated
Justification Benefits
Repair and extension as needed for storm water facilities. Rebuild drywells.
Project Status In Prior CIP - Unfunded Budget Number 410-790-59435
History I Previous Years Funding $0 Previous Years Expenses $0
CIP Project Costs($ in thousands)
COST COMPONENT 2010 2011 2012 2043 2014 2015 TOTAL
Land & Right-Of-Way
Design & Engineer _
Construction _ _ _� 60.0 60.01 60,0 _ 60.0 60.01 60,0 360.0
Other
Total 60.0 60.0 60.0 60.0 60.0 60.0 360.0
Revenue Sources ($ in thousands)
FUNDING SOURCE 2010 2011 2012 2013 2014 2015 TOTAL
Stormwater Utility 60.0 60.0 60.0 60.0 60.0 II 60.0 360.0
Total 60.0 60.0 60.0 60.0 60.0 60.0 360.0
Annual Operating Budget Impact
COST / REVENUE 2010 2011 2012 2013 2014 2015 TOTAL
Costs
Revenue
Net Impact
103
CITY OF PASCO
CIP PROJECT FORM
CIP Category Stormwater Collection Funding Type Utility Fund
Project Name Stormwater Compliance Project#
Location City Wide
Description Retrofit of Drywells
Department Public Works/Engineering I Dlvtsion Stormwater Date Initiated
Justification Benefits
This project anticipates GPS mapping of the existing system and possible retrofit of drywells in close
proximity of groundwater due to new state regulations on storm water discharges.
Project Status In Prior CIP - Unfunded Budget Number 410-790-59435
History I Previous Years Funding $0 Previous Years Expenses $0
CIP Project Costs ($ in thousands)
COST COMPONENT 2010 2011 2012 2013 2014 2015 TOTAL
Land & Right-Of-Way
Design & Engineer
Construction I 150.0��_ 100.0 100.. 100.0 50.0 0.01 500.0
Other
Total 150.0 100.0 1 00.0 100.0 50.0 0.0 500.0
Revenue Sources ($ in thousands)
FUNDING SOURCE 2010 2011 2012 2013 2014 2015 TOTAL
Stormwater Utility 150.0 10010 100.0 100.0 50.0 0.0 500.0
f I I
Total 150.0 100.0 100.0 100.0 50.0 0.0 500.0
Annual Operating Budget Impact
COST / REVENUE 2010 2011 2012 2013 2014--F 2015 TOTAL
Costs
Revenue
Net Impact
104
CITY OF PASCO
CIP PROJECT FORM
CIP Category Streets, Drainage and Pedestrian Facilities Funding Type Other
Project Name Annual Overlay and Crack Seal Project Project 0
Location Various Streets
Description Annual (15 Yr) Street Overlay and Crack Seal Program
Department Public Works/Engineering Division Streets Date Initiated
Justification Benefits
Maintain good streets within the City. Overlay streets on a 15-year cycle to avoid reconstruction of
those streets previously improved to City Standards.
Project Status In Prior CIP - Unfunded Budget Number 130-755-59530
History I Previous Years Funding $0 Fprevious Years Expenses $0
CIP Project Costs ($ in thousands)
COST COMPONENT 2010 2011 2012 2013 2014 2015 TOTAL
Land & Right-Of-Way
Design & Engineer 10.01 10.01 10.01 10.0 1 10.0 10.01 60.0
Construction 1 900.0 ___ 900.0 900.01 goo.Q 1,000.0 1,000.0 5,600.0
Other
Total 910.0 910.0 910.0 910.0 1,010.0 11010.0 5,660.0
Revenue Sources ($ in thousands)
FUNDING SOURCE 2010 2011 2012 2013 2014 2015 TOTAL
Street Overlay Fund 910.0 910.0 910.0 910.0 1,010.0 1,010.0 5,660.0
I I I 1
Total 910.0 910.0 910.0 910.0 1,010.0 1,010.0 5,660.0
Annual Operating Budget Impact
COST / REVENUE 2010 2011 2012 2013 2014 2015 TOTAL
Costs
Revenue
Net Impact
105
CITY OF PASCO
CIP PROJECT FORM
CIP Category Streets, Drainage and Pedestrian Facilities Funding Type
Project Name Commercial Avenue Improvements Project#
Location Between Hillsboro St and E. Foster Wells Road
Description Construct a 48-foot wide road to Arterial Street standards
Department Public Works/Engineering I Division streets Date Initiated
Justification Benefits
City has received a $800,000 state grant to improve the road for economic development (economic
stimulus funding).
Project status New CIP Project Budget Number 120-750-59530
History FPreviousYears Funding $0 Previous Years Expenses $0
CIP Project Costs ($ in thousands)
COST COMPONENT 2010 2011 2012 2013 2014 2015 TOTAL
Land & Right-Of-Way
Design & Engineer I 40. I I�� I 40.0
Construction I 800.0 -_ _ _ I I 800.0
Other
Total 840.0 840.0
Revenue Sources ($ in thousands)
FUNDING SOURCE 2010 2011 2012 2013 2014 2015 TOTAL
General 40.0 40.0
CTED Grant 800.0 „ - I 800.0
Total 840.0 840.0
Annual Operating Budget Impact
COST / REVENUE 2010 2011 2012 2013 2014 2015 TOTAL
Costs
Revenue
Net Impact
106
CITY OF PASCO
CIP PROJECT FORM
CIP Category Streets, Drainage and Pedestrian Facilities Funding Type Other
Project Name Harris Road Realignment Project#
Location Harris Road at Sandifur/Broadmoor Blvd.
Description Realign Harris Road
Department Public Works/Engineering I Division Streets Date Initiated
Justification Benefits
Relocate Harris Road northerly to align with Sandifur Parkway. Funding is part of permit for new
asphalt plant.
Project status New CIP Project Budget Number 120-750-59530
History I Previous Years Funding $0 1 Previous Years Expenses $0
CIP Project Costs ($ in thousands)
COST COMPONENT 2010 2011 2012 2013 2014 2015 TOTAL
Land & Right-Of-Way
Design & Engineer �I 20.0 I 1- — -----s I 20.0
Construction --I 230,0 230.0
Other
Total 250.0 250.0
Revenue Sources ($ in thousands)
FUNDING SOURCE 2010 2011 2012 2013 2014 2015 TOTAL
Arterial Street Fund 250.0 250.0
Total 250.0 250.0
Annual Operating Budget Impact
COST / REVENUE 2010 2011 2012 2013 2014 2015 TOTAL
Costs
Revenue
Net Impact
107
CITY OF PASCO
CIP PROJECT FORM
CIP Category Streets, Drainage and Pedestrian Facilities Funding Type Other
Project Name Miscellaneous Street Improvements Project#
Location Various locations in the City
Description Miscellaneous street, curb, gutter & etc. improvements
Department Public Works/Engineering Division Streets Date Initiated
Justification Benefits
Work to be done as needed.
Project Status In Prior CIP - Unfunded Budget Number 120-750-59530
History I Previous Years Funding $0 Previous Years Expenses $0
CIP Project Costs ($ in thousands)
COST COMPONENT 2010 2011 2012 2013 2014 2015 TOTAL
Land & Right-Of-Way
Design & Engineer
Construction 50.0 50,01 50.0 50.0 50.0 50.0 300.0
Other
Total 50.0 50.0 50.0 50.0 50.0 50,0 300.0
Revenue Sources ($ in thousands)
FUNDING SOURCE 2010 2011 2012 2013 2014 2015 TOTAL
Arterial Street Fund 50.0 50.0 50.0 I 50.0 50.0 50.0 300.0
Total 50.0 50.0 50.0 50.0 50.0 50.0 300.0
Annual Operating Budget Impact
COST / REVENUE 2010 2011 2012 2013 2014 2015 TOTAL
Costs
Revenue
Net Impact
108
CITY OF PASCO
CIP PROJECT FORM
CIP Category Streets, Drainage and Pedestrian Facilities Funding Type Other
Project Name Miscellaneous Traffic Signal Improvements Project#
Location Various Locations
Description Traffic signal improvements in various locations
Department Public Works/Engineering Division Streets Date Initiated
Justification Benefits
Upgrade existing signals to improve traffic flow at various intersections.
Project Status In Prior CIP - Unfunded Budget Number 120-750-59530
History I Previous Years Funding $0 Previous Years Expenses $0
CIP Project Costs ($ in thousands)
COST COMPONENT 2010 2011 2012 2013 2014 2015 TOTAL
Land & Right-Of-Way
Design & Engineer 5.. 5.01 I 5.0 I 15.0
Construction �- 95•01 95.0-_ 95.0- � 285_0
Other
Total 100.0 100.0 100.0 300.0
Revenue Sources ($ in thousands)
FUNDING SOURCE 2010 2011 2012 2013 2014 2015 TOTAL
T I B Grant 100.0 _ 100.0 100.0 l 300.0
Total 100.0 100.0 100.0 300.0
Annual Operating Budget Impact
COST / REVENUE 2010 2011 2012 2013 2014 2015 TOTAL
Costs
Revenue
Net Impact
109
CITY OF PASCO
CIP PROJECT FORM
CIP Category Streets, Drainage and Pedestrian Facilities Funding Type
Project Name Road 68 Improvements Project#
Location Burden Blvd
Description Add southbound lane from Burden Blvd. to allow a double right onto 1-182 ramp
Department Public Works/Engineering I Division streets Date Initiated
Justification Benefits
Adding a traffic lane will increase the capacity at Road 68 and Burden by making the southbound
double left turns more functional. Phase 2 will add another lane to the on-ramp,
Project status New CIP Project Budget Number 120-750-59530
History Previous Years Funding $0 Previous Years Expenses $0
CIP Project Costs ($ in thousands)
COST COMPONENT 2010 2011 2012 2013 2014 2015 TOTAL
Land & Right-Of-Way _
Design & Engineer I 30.0 � � 30.0 � 60.0
Construction I 270.0 270.01 _ 540.0
Other
Total 300.0 300.0 600.0
Revenue Sources ($ in thousands)
FUNDING SOURCE 2010 2011 2012 2013 2014 2015 TOTAL
Impact Fees 300.0 150.0 450.0
Arterial Str. Fund 150.0 150.0
Total 300.0 300.0 600.0
Annual Operating Budget Impact
COST / REVENUE 2010 2011 2012 2013 2014 2015 TOTAL
Costs
Revenue
Net Impact
110
CITY OF PASCO
CIP PROJECT FORM
CIP Category Water Supply, Treatment, Dist. & Storage Funding Type Utility Fund
Project Name Broadmoor Pump Station Improvements Project#
Location Broadmoor Pump Station
Description Improve pumping capacity at the Broadmoor pump station
Department Public Works/Engineering I Division Water JDate initiated
Justification Benefits
Improve the pumping capacity at the existing pump station. Add stand-by generators.
Project Status In Prior CIP - Unfunded Budget Number 410-760-59434
History I Previous Years Funding $0 1 Previous Years Expenses $0
CIP Project Costs ($ in thousands)
COST COMPONENT 2010 2011 2012 2013 2014 2015 TOTAL
Land & Right-Of-Way
Design & Engineer
Construction I 600.0 600.0
Other
Total 600.0 600.0
Revenue Sources ($ in thousands)
FUNDING SOURCE 2010 2011 2012 2013 2014 2015 TOTAL
Water Utility 600.0 600.0
Total 600.0 600.0
Annual Operating Budget Impact
COST / REVENUE 2010 2011 2012 2013 2014 2015 TOTAL
Costs
Revenue
Net Impact
111
CITY OF PASCO
CIP PROJECT FORM
CIP Category Water Supply, Treatment, Dist. & Storage Funding Type Utility Fund
Project Name Commercial Ave Water Line Extension (W M 3.1) Project#
Location Between Hillsboro St. and Foster Wells Road
Description Extend 16-inch waterline and cross SR395 at Foster Wells Road
Department Public Works/Engineering i Division Water Date Initiated
Justification Benefits
The extension of the water line will improve service and provide domestic water for economic
development. This project is tied to the Commercial Avenue Road Improvements Project.
Project Status In Prior CIP - Unfunded Budget Number 410-760-59434
History Previous Years Funding $0 1 Previous Years Expenses $0
CIP Project Costs ($ in thousands)
COST COMPONENT 2010 2011 2012 2013 2014 2015 TOTAL
Land & Right-Of-Way
Design & Engineer I 20.0 20.0
Construction _ 230.0 I 2300
Other
Total 250.0 250.0
Revenue Sources ($ in thousands)
FUNDING SOURCE 2010 2011 2012 2013 2014 2015 TOTAL
Water Utility 250.0 250.0
Total 250.0 250.0
Annual Operating Budget Impact
COST 1 REVENUE 2010 2011 2012 2013 2014 2015 TOTAL
Costs
Revenue
Net Impact
112
CITY OF PASCO
CIP PROJECT FORM
CIP Category Water Supply, Treatment, Dist. & Storage Funding Type Utility Fund
Project Name Miscellaneous Water Improvements Project#
Location Various Locations
Description Miscellaneous Water Line Improvements
Department Public Works/Engineering Division Water Date Initiated
Justification Benefits
Small improvement projects
Project status In Prior CIP - Unfunded Budget Number 410-760-59434
History I Previous Years Funding $0 Previous Years Expenses $0
CIP Project Costs ($ in thousands)
COST COMPONENT 2010 2011 2012 2013 2014 2015 TOTAL
Land & Right-Of-Way _
Design & Engineer
Construction 80.0 80.0 80. 80.0 80.01 80.01 480.0
Other
Total 80.0 80.0 80.0 80.0 80.0 80.0 480.0
Revenue Sources ($ in thousands)
FUNDING SOURCE 2010 2011 2012 2013 2014 2015 TOTAL
Water Utility 80.0 80.0 80.0 80.0 80.0 80.0 480.0
Total 80.0 80.0 80.0 80.0 80.0 80.0 480.0
Annual Operating Budget Impact
COST / REVENUE 2010 2011 2012 2013 2014 2015 TOTAL
Costs
Revenue
Net Impact
113
CITY OF PASCO
CIP PROJECT FORM
CIP Category Water Supply, Treatment, Dist. & Storage Funding Type Utility Fund
Project Name Road 100 Corridor North Project#
Location Road 100 Corridor North of Current City Limits
Description Extend the water system north into GMA
Department Public Works/Engineering I Division water Date Initiated
Justification Benefits
Waterline extension as needed to meet growth needs as City expands northerly into the Growth
Management Area.
Project status New CIP Project Budget Number 410-760-59434
History I Previous Years Funding $0 Previous Years Expenses $0
CIP Project Costs ($ in thousands)
COST COMPONENT 2010 2011 2012 2013 2014 2015 TOTAL
Land & Right-Of-Way _ _ _
Design &'Engineer 40.0 200.0 200. _ 200.0 200.0 200.0 1,040.Ov
Construction
Other
Total 40.0 200.0 200.0 200.0 200.0 200.0 1,040.0
Revenue Sources ($ in thousands)
FUNDING SOURCE 2010 2011 2012 2013 2014 2015 TOTAL
Water Utility 40.0 200.0 200.0 200.0 200.0 200.0 1,040.0
Total 40.0 200.0 200.0 200.0 200.0 200.0 1,040.0
Annual Operating Budget Impact
COST / REVENUE 2010 2011 2012 2013 2014 2015 TOTAL
Costs
Revenue
Net Impact
114
CITY OF PASCO
CIP PROJECT FORM
CIP Category Water Supply, Treatment, Dist. & Storage Funding Type Utility Fund
Project Name Water Distribution Line Extensions Project#
Location Various Locations
Description Extensions to the water system
Department Public Works/Engineering I Division Water pate Initiated
Justification Benefits
Extensions to complete loops and / or to complete full blocks where new customers require extensions.
Also will help pay for oversizing of lines.
Project status In Prior CIP - Unfunded Budget Number 410-760-59434
History I Previous Years Funding $0 Previous Years Expenses $0
CIP Project Costs ($ in thousands)
COST COMPONENT 2010 2011 2012 2013 2014 2015 TOTAL
Land & Right-Of-Way
Design & Engineer I 20.0 5.0 5.0 5.0 5.01 5.0 45.0
Construction _ _ 280.0 _ 295.0 295.0 295.0 295_01 295.0 1,755.0
Other
Total 300.0 300.0 300.0 300.0 300.0 300.0 1,800.0
Revenue Sources ($ in thousands)
FUNDING SOURCE 2010 2011 2012 2013 2014 2015 TOTAL
Water Utility 300.0 300.0 300.0 300.0 300.0 300.0 1,800.0
1 � I
Total 300.0 300.0 300.0 300.0 300.0 300.0 1,800.0
Annual Operating Budget Impact
COST / REVENUE 2010 2011 2012 2013 2014 2015 TOTAL
Costs
Revenue
Net Impact
115
CITY OF PASCO
CIP PROJECT FORM
CIP Category Water Supply, Treatment, Dist. & Storage Funding Type Utility Fund
Project Name Water Filtration Plant Improvements (WTP 1) Project#
Location Water Treatment Plant
Description Upgrade and Rehabilitation projects at the water treatment plant
Department Public Works/Engineering iDivision Water Date Initiated
Justification Benefits
Upgrade and rehabilitate projects as needed at the water treatment plant. The 2010 projects include
improvements to treatment system, and improving emergency power capabilities. Future projects
include modification to chlorination system, instrumentation upgrades and installing a large pipeline for
chlorine contact time shown for 2013.
Project Status In Prior CIP - Unfunded Budget Number 410-760-59434
History I Previous Years Funding $0 Previous Years Expenses $0
CIP Project Costs($ in thousands)
COST COMPONENT 2010 2011 2012 2013 2014 2015 TOTAL
Land & Right-Of-Way
Design & Engineer
Construction I 200.01 100.0 100.01 600,0100.0 500_0 J 1,600.0
Other
Total 200.0 100.0 100.0 600.0 100.0 500.0 1,600.0
Revenue Sources ($ in thousands)
FUNDING SOURCE 2010 2011 2012 2013 2014 2015 TOTAL
Water Utility 200.0 100.0 100.0 600.0 100.0 500.0 1,600.0
Total 200.0 100.0 100,0 600.0 100.0 500.0 1,600.0
Annual Operating Budget Impact
COST/ REVENUE 2010 2011 2012 2013 2014 2015 TOTAL
Costs
Revenue
Net Impact
116
CITY OF PASCO
CIP PROJECT FORM
CIP Category Water Supply, Treatment, Dist. & Storage Funding Type Utility Fund
Project Name Water Meter Replacement/Cross Connection Project#
Location Various Locations
Description Replacement of water meters throughout the City
Department Public Works/Engineering I Division Water Date Initiated
Justification Benefits
Program for the replacement of water meters throughout the City (includes new cross-connect valves).
In 1997 the City started replacing old residential meters which was completed in 2002 when the
installation of cross-connect devices were added to the program. Beginning in 2010, residential meters
will need to be replaced at approximately 500 to 1000 per year.
Project status In Prior CIP - Unfunded Budget Number 410-760-59434
History I Previous Years Funding $0 Previous Years Expenses $0
CIP Project Costs ($ in thousands)
COST COMPONENT 2010 2011 2012 2013 2014 2015 TOTAL
Land & Right-Of-Way _
Design & Engineer
Construction 140.01 140.0 140.01 140.0 140.0 140.0 _ _840.0
Other
Total 140.0 140.0 140.0 140.0 140.0 140.0 840.0
Revenue Sources ($ in thousands)
FUNDING SOURCE 2010 2011 2012 2013 2014 2015 TOTAL
Water Utility 140.0 140.0 140.0 140.0 140.0 140.0 840.0
Total 140.0 140,0 140.0 140.0 140.0 140.0 840.0
Annual Operating Budget Impact
COST / REVENUE 2010 2011 2012 2013 2014 2015 TOTAL
Costs
Revenue
Net I m pact
117
"The empires of the future are the empires of the mind."
Sir Winston Churchill
City of Pasco 118 2009 Budget
CITY OF PASCO
2010 BUDGET ESTIMATED
COMPARATIVE SUMMARY OF AD VALOREM TAXES
($}per$1000 ASSESSED VALUE)
2007 2008
ASSESSED LEVY PER ASSESSED LEVY PER
VALUE $1000 A.V. AMOUNT VALUE $1000 AV. AMOUNT
GENERAL LEVY
CURRENT EXPENSE $2,314,634,072 $1.8627 $4,311,488 $2,483,166,932 $1.8526 $4,600,217
2001 L.T.G.O.SOFTBALL 0,2608 603,620 0.2416 599,860
2002 L.T.G.O.&REFUNDING 0.1252 289,892 0.1264 313,890
Sub-Total 2.2487 5,205,000 2.2205 5,513,967
SPECIAL LEVY
Voted:
1999 L.T.G.O. FIRE 2,048,231,625 0.0464 95,122 2,198,403,052 0.0419 92,178
1999 L.T.G.O. LIBRARY 2,048,231,625 0.0367 75,088 2,198,403,052 0,0331 72,772
2002 G.O. REFUNDING 1,830,883,710 0.2083 381,288 1,975,240,792 0,1932 381,700
Sub-Total 0.2914 551,498 0.2683 546,650
GRAND TOTAL $2.5401 $5,756,498 $2.4888 $6,060,617
100000
2009 2010
ASSESSED LEVY PER ASSESSED LEVY PER
VALUE $1000 AV. AMOUNT VALUE $1000 A.V. AMOUNT
GENERAL LEVY
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 68,051 2,525,567,616 0.0269 68,051
2002 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
City of Pasco 119 2009 Budget
CITY OF PASCO
2010 BUDGET ESTIMATED
RATIO of GENERAL BONDED DEBT(General Obligation Only)
to ASSESSED VALUE and NET BONDED DEBT PER CAPITA
as of JANUARY 1,XXXX
RATIO OF
BONDED DEBT
FISCAL APRIL 1 ASSESSED BONDED TO ASSESSED BONDED DEBT
YEAR POPULATION VALUATION DEBT VALUE PER CAPITA
2000 32,066 $951,680,952 8,725,000 0.9% 272.10
2001 33,010 $1,031,900,004 14,310,000 1.4% 433.50
2002 34,630 $1,127,156,465 13,745,000 1.2% 396.91
2003 37,580 $1,304,080,231 16,030,000 1.2% 426.56
2004 40,840 $1,437,069,638 15,325,000 1.1% 375.24
2005 44,190 $1,779,825,339 14,500,000 0.8% 328.13
2006 47,610 $1,987,640,071 13,650,000 0.7% 286.70
2007 50,210 $2,314,634,072 12,765,000 0,6% 254.23
2008 52,290 $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 " 56,000 $2,916,387,950 9,945,000 0.3% 177.59
estimated
City of Pasco 120 2009 Budget
CITY OF PASCO
2010 BUDGET ESTIMATED
DEBT LIMITATION AS OF JANUARY 1,2010
ESTIMATED ASSESSED VALUATION for 2009 TAXES $2,916,387,950
GENERAL PURPOSES
Councilmanic:
Capacity(1.50%of Assessed value) 43,745,819
Less:
G.O.Bonds Outstanding 7,570,000
T.R.A.C. Obligation 451,036
State L.O.C.A.L. Program 159,412
8,180,448
Available Councilmanic Capacity Excluding Capital Leases 35,565,371
Voter-Approved: 60 percent approval
Total Capacity(2.50%of Assessed Value) 72,909,699
Less:
Councilmanic Outstanding 8,180,448
Issued Voter-Approved 2,375,000
10.555,448
Available Voter-Approved Capacity $52,354,251
UTILITY PURPOSES
Voter-Approved:
Capacity(2.5%of Assessed Value) 72.909,699
Available Utility Capacity 72,909,699
OPEN SPACE AND PARK FACILITIES
Voter-Approved:
Capacity(2.5%of Assessed Value) 72,909,699
Available Open Space and Park Facilities Capacity 72,909,699
TOTAL AVAILABLE DEBT CAPACITY $208,173,648
City of Pasco 121 2009 Budget
CITY OF PASCO
2010 BUDGET ESTIMATED
SUMMARY OF DEBT(EXCEPT L.I.D.'s)
ORIGINAL
ISSUE INTEREST MATURITY
PURPOSE AMOUNT DATED RATE(S) DATE
GENERAL OBLIGATION DEBT
COUNCILMANIC BONDS:
2001 L.T.G.O.&REFUNDING BOND: SOFTBALL COMPLX $ 6,900,000 3/1/2001 4.25-5.05% 12/1/2020
AND CIVIC CTR BONDS REF.
2002 L.T.G.O.&REFUNDING BONDS LEVY LOWERING 3,635,000 1011/2002 2.00-4.70% 4!112022
FIRE HYDRANTS
CIVIC CTR IMPROVEMENTS
VOTER-APPROVED BONDS:
1999 U.T.G.O, LIBRARY LIBRARY/FIRE ST. 1,700,000 107/1999 4.40-5.60% 12/1/2019
2002 U.T.G.O. REFUNDING CIVIC CENTER 3,155,000 11/1/2002 2.50-4.00% 12/1/2013
OTHER GENERAL OBLIGATION DEBT:
FRANKLIN COUNTY TRAC 1,200,000 12/111994 6,29% 12/1/2014
STATE L.O.C.A.L.PROGRAM FIRE TRUCK 225,000 2/1/2000 5.72% 6/1/2009
STATE L.O.C.A.L.PROGRAM ANIMAL CONTROL 275,500 11/1/2001 6.24% 12/1/2016
STATE L.O.C.A.L.PROGRAM POLICE MDTS 200,000 6/23/2009 3.47% 6/1/2013
UTILITY DEBT
WATERISEWER UTILITY REVENUE BONDS:
1998 REVENUE/SERIES A REUSE FACILITY $ 2,255,000 9/15/1998 5.50-6.45% 6/1/2018
1998 REFUNDING/SERIES B WATER/SEWER 6,725,000 9/15/1998 3.60-4.60% 6/1/2014
1998 REVENUE/SERIES C ULID 11515,000 9/15/1998 30-4.80% 6/1/2014
1999 REVENUE BONDS ULID 985,000 10/1/1999 4.10-5.80% 9/1/2016
2001 REVENUE BONDS ULID 995,000 10/1/2001 4.10-5.80% 9/1/2018
2002 REVENUE BONDS WATER/IRRIGATION 5,945,000 10/1/2002 2.00-4.70% 121112022
2005 REVENUE BONDS WATER 4,400,000 12/5/2005 3.50-4.25% 12/5/2025
2007 REVENUE BONDS ULID 845,000 6/18/2007 4.25-4.75% 9/1/2022
2009 REVENUE BONDS WATER TRT PLANT/ULID 10,045,000 4/17/2009 3.00-4.750 5/1/2029
OTHER WATERISEWER UTILITY DEBT:
PMl TRUST FUND LOAN RD 68 WTR TANK $ 1,245,000 7/24/1989 2.00% 7/24/2009
P/W TRUST FUND LOAN RD 100 WATER RES 2,687,300 6/27/1995 1.00% 7/1/2015
P/W TRUST FUND LOAN SEWER PLANT 812,700 6/27/1995 1.00% 7/1/2015
P/W TRUST FUND LOAN SEWER PLANT 11890,000 5/1/2000 1.00% 7/1/2020
STATE REV FUND LOAN SEWER PLANT 24,664,959 1/31/2000 3.50% 7/31/2019
SRF LOAN PHASE 2 SEWER PLANT 345,546 4/112001 3.50% 7/31/2020
City of Pasco 122 2009 Budget
CITY OF PASCO
2010 BUDGET ESTIMATED
SUMMARY OF DEBT(EXCEPT L.I.D.'s)
PRINCIPAL PRINCIPAL.
PRINCIPAL INTEREST OUTSTANDING 2010 DEBT SERVICE REQUIREMENTS OUTSTANDING
DUE DATE DUE DATES 12/31/2009 PRINCIPAL INTEREST TOTAL 12/31/2010
12/1 6/1,12/1 $ 5,015,000 $ 360,000 $ 240,835 $ 600,835 $ 4,655,000
411 411,10/1 2,555,000 220,000 99,690 319,690 2,335,000
TOTAL COUNCILMANIC BONDS 7,570,000 580,000 340,525 920,525 6,990,000
12/1 611,12/1 1,000,000 100,000 54,250 154,250 900,000
12/1 611,12/1 1,375,000 325,000 55,000 380,000 1,050,000
TOTAL.VOTER APPROVED BONDS 2,375,000 425,000 109,250 534,250 1,950,000
TOTAL G.O. BOND DEBT 9,945,000 1,005,000 449,775 1,454,775 8,940,000
1211 6/1,12/1 451,036 82,759 21,710 104,469 368,277
611,12/1 611,12/1 0 0 0 0 0
611,1211 611,12/1 159,412 15,776 9,397 25,173 143,636
6/1,12/1 6/1,12/1 176,110 48,174 5,693 53,867 127,936
TOTAL OTHER GENERAL DEBT 786,558 146,709 36,800 183,509 639,849
TOTAL GENERAL OBLIGATION DEBT $ 10,731,558 $ 1,151,709 $ 486,575 $ 1,638,284 $ 9,579,849
6/1 6/1,12/1 $ 1,315,000 $ 110,000 $ 80,400 $ 190,400 $ 1,205,000
6/1 6/1,12/1 3,505,000 640,000 142,963 782,963 2,865,000
611 6/1,12/1 215,000 105,000 7,205 112,205 110,000
911 311,911 485,000 50,000 27,230 77,230 435,000
911 311,911 370,000 70,000 24,423 94,423 300,000
1211 611,12/1 4,295,000 265,000 177,712 442,712 4,030,000
911 311,911 3,735,000 170,000 151,192 321,192 3,565,000
911 311,911 745,000 50,000 33,788 83,788 695,000
511 511,1111 10,045,000 365,000 398,395 763,395 9,680,000
TOTAL REVENUE BONDED DEBT 24,710,000 1,825,000 1,043,308 2,868,308 22,885,000
7/1 711 0 0 0 0 0
711 7/1 644,252 107,375 6,443 113,818 536,877
711 7/1 258,068 43,011 2,581 45,592 215,057
711 711 1,222,544 111,140 12,225 123,365 1,111,404
1131,7/31 1131,7131 14,202,248 1,208,907 486,593 1,695,500 12,993,341
1131,7131 1/31,7/31 221,698 16,843 7,613 24,456 204,855
TOTAL OTHER UTILITY DEBT 16,548,810 1,487,276 515,455 2,002,731 1,534
TOTAL UTILITY DEBT 41,258,810 3,312,276 1,558,763 4,871,039 37,946,534
T 0 T A L CITY DEBT $ 51,990,368 $ 4,463,985 $ 2,045,338 $ 6,509,323 $ 47,526,383
City of Pasco 123 2009 Budget
City of Pasco 124 2009 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 finds.
Appropriation: A legal authorization granted by a legislative body to make expenditures and to
incur obligations for specific purposes. An appropriation is usually limited in amount and as to
the time when it may be expended.
Appropriation Ordinance: An ordinance by means of which appropriations are given legal
effect. It is the method by which the expenditure side of the annual operating budget is enacted
into law by the legislative body.
Assessed Valuation: A valuation set upon real estate or other property by the County Assessor
as a basis for levying property taxes.
Basis of Accounting: A term used to refer to when revenues, expenditures, expenses, and
transfers, and the related assets and liabilities, are recognized in the accounts and reported in the
financial statements. It relates to the timing of the measurements made, on either the cash or
accrual method.
Cash Basis: A basis of accounting under which transactions are recognized only when cash
is received or disbursed.
Accrual Basis: A basis of accounting under which transactions are recorded in the periods
in which those transactions occur, rather than only in the periods in which cash is received or
paid by the government.
Modified Accrual Basis: A basis of accounting according to which:
■ revenues and other financial resources are recognized when they become available
and measurable and
■ expenditures are recognized in the accounting period in which the find 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.
125
Bond: A written promise to pay a specified sum of money, called the face value or principal
amount, at a specified date or dates in the future, called the maturity date(s), together with
periodic interest at a specified rate.
Budget: A plan of financial operation embodying an estimate of proposed expenditures for a
given period and the proposed means of financing them. Used without any modifier, the term
usually indicates a financial plan for a single fiscal year. The term "budget" is used in two
senses in practice. Sometimes it designates the financial plan presented to the appropriating
body for adoption and sometimes the plan formally approved by that body. It is usually
necessary to specify whether the budget under consideration is preliminary and tentative or
whether the appropriating body has approved it.
Budgetary Control: The control or management of a government or enterprise in accordance
with an approved budget for the purpose of keeping expenditures within the limitations of
available appropriations and available revenues.
Budget Document: The instrument used by the budget-making authority to present a
comprehensive financial program to the appropriating body. In addition to the budget
document, an appropriation ordinance is necessary to formally approve the budget.
Capital Improvements Project: A plan for capital expenditures to be incurred each year over a
fixed period of years to meet capital needs arising from the long-term work program or
otherwise. It sets forth each project or other contemplated expenditure in which the government
is to have apart and specifies the full resources estimated to be available to finance the projected
expenditures.
Capital Outlays: Expenditures that result in the acquisition of or addition to fixed assets.
Debt: An obligation resulting from the borrowing of money or from the purchase of goods and
services. Debts of governments include bonds, registered warrants, notes, contracts and accounts
payable.
Debt Service Fund: A fund established to account for the accumulation of resources for, and
the payment of, general long-term debt principal and interest.
Debt Limit: The maximum amount of gross or net debt that is legally permitted.
Deficit:
• The excess of the liabilities of a fund over its assets.
• 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.
126
Employee/Personnel Benefits: For budgeting purposes, employee benefits are employer
payments for social security, retirement, group health and life insurance, and worker's
compensation. These expenses are budgeted at the activity level.
Enterprise Fund: A Fund established to account for operations financed in a manner similar to
a private business enterprise where the costs of providing goods and services to the public are
financed through user charges.
Expenditures: Decreases in net current assets. Expenditures include debt service, capital
outlays, and those current operating costs that require the use of current assets.
Expenses: Decreases in net total assets. Expenses represent the total cost of operations during a
period regardless of the timing of related expenditures.
Fiscal Policy: The City Government's policies with respect to revenues, spending, and debt
management as these relate to government services, programs and capital investment. Fiscal
policy provides an agreed upon set of principles for the planning and programming of
government budgets and their funding.
Fiscal Year: A 12-month period to which the annual operating budget applies and at the end of
which a government determines its financial position and the results of its operations. The City
begins its annual operations on the first day of January and ends on the last day of December.
Fixed Assets: Assets intended to be held or used for a long term purpose, such as land,
buildings, improvements other than buildings, machinery and equipment. In common usage, the
term refers only to operating facilities and equipment, not to long-term investments and other
non-current assets. The City's capitalization threshold is $5,000.
Fund: A fiscal and accounting entity with self-balancing set of accounts recording cash and
other financial resources, together with all related liabilities and residual equities or balances,
and changes therein, which are segregated for the purpose of carrying on specific activities or
attaining certain objectives in accordance with special regulations, restrictions, or limitations.
Fund Balance: The fund equity of governmental funds and trust funds.
GAAP: Generally Accepted Accounting Principles are standards used for accounting and
reporting used for both private industry and governmental entities.
GASB: Government Accounting Standards Board established in 1985 to regulate the rules and
standards for all governmental units.
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.
127
General Obligation Bonds: Bonds for the payment of which the full faith and credit of the
issuing government are pledged.
Internal Service Funds: These funds account for operations that provide goods or services to
other departments or funds of the City or to other governmental units on a cost-reimbursement
basis.
Intergovernmental Revenue: Funds received from federal, state and other local government
sources in the form of grants, shared revenues, and payments in lieu of taxes.
Levy:
■ (Verb) To impose taxes, special assessments or service charges for the support of
government activities.
■ (Noun) The total amount of taxes, special assessments or service charges imposed
by a government.
Liability: A debt or other legal financial obligation.
Licenses and Permits: Documents issued in order to regulate various kinds of businesses and
other activity within the community. A degree of inspection may accompany the issuing of a
license or permit, as in the case of business licenses or building permits. In most instances, a fee
is charged in conjunction with the issuance of a license or permit, generally to cover the cost of
administration.
LID: Local Improvement District or Special Assessments made against certain properties to
defray part or all of the cost of a specific improvement or service deemed to primarily benefit
those properties.
Long Term Debt: Debt with a maturity of more than one year after the date of issuance.
LTGO (Limited Tax General Obligation) Bonds: See General Obligation Bonds
Operating Budget: Plans of current expenditures and the proposed means of financing them.
The annual operating budget is the primary means by which most of the financing of acquisition,
spending, and service delivery activities of a government are controlled. The use of annual
operating budgets is usually required by law. Even where not required by law, however, annual
operating budgets are essential to sound financial management and should be adopted by every
government.
Operating Transfer: Routine and/or recurring transfers of assets between funds.
Organizational Chart: A graphic portrayal of relationships among positions and officials
established by the City.
128
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:
■ An account used to segregate a portion of fund balance to indicate that it is not
available for expenditure; and
■ 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 fiom
other than expense refunds, capital contributions, and residual equity transfers.
Revenue Bonds: Bonds whose principal and interest are secured by and payable exclusively
from earnings of an enterprise fund.
Salaries and Wages: Monetary compensation in the form of an annual or hourly rate of pay for
hours worked.
Services and Charges: Expenditures for services other than personal services which are
required by the City in the administration of its assigned functions or which are legally or
morally obligating on it; such as, contracted services, utilities, printing, advertising, insurance
and rental of equipment.
Special Revenue Funds: Funds used to account for the proceeds of specific revenue sources
that are legally restricted to expenditure for specific purposes.
Supplies and Materials: Articles and commodities which are consumed or materially altered
when used; such as, office supplies, motor fuel, building supplies and postage.
Taxes: Compulsory charges levied by a government to finance services performed for the
common benefit. This term does not include specific charges made against particular persons or
property for current or permanent benefits, such as special assessments. Neither does the term
include charges for services rendered only to those paying such charges (e.g., sewer service
charges).
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.
129
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.
130