HomeMy WebLinkAbout2008 Budget LPAs 0 lCity of fiasco, Washin g ton
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2008
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PRELIMINARY
ANNUAL OPERA TIONS
CAPITAL IMPRO VEMENTS
BUDGET
Prepared by:
The City Manager's Office
and the
Adminlstratrve & Community Services
Department
City of Pasco
525 N 3rd A ve
P O Box 293
Pasco, WA 99301
Internet: http•llwww.pasco-wa.gov
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 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 and buildings or other improvements. Debt service expenditures repay borrowed
money and related interest.
WHAT IS A FUND?
The City is financially organized into many 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.
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 businesses with the intent that the cost of the goods or services
provided will be recovered primarily through user charges, for example,the Water/Sewer Utility Fund.
Internal Service Funds: Internal Service Funds are used by the City to account for the financing of
goods or services provided by one department or agency to other departments or agencies of the City on a
cost reimbursement basis. For example, the City uses Equipment Rental Funds to purchase and maintain
vehicles used by the various departments.
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.
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 Office to ensure that they have followed 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:
First, is the City Manager's budget message, which provides an executive overview of key policies,
programs, and significant financial changes in the budget for the ensuing year.
The next section is a series of summary schedules of the City budget. These schedules summarize
revenues and expenditures by fund and by major category. Some of the funds or departments may
contain informational narrative and an organizational chart that includes a table of departmental
personnel.
The Capital Improvements Projects section lists capital improvements projects budgeted for the year.
The General Information section includes assessed value and property taxes levied for the current and
previous years, some ratios of bonded debt, debt limitations of the City and the current outstanding
bonded debt.
And finally the Glossary section to give the reader a better understanding of various terms and phrases.
SUMMARY OF THE BUDGET PROCESS
The City of Pasco's budgetary process follows the provisions of the Revised Code of Washington
(RCW), Chapter 35.33.
During the spring and summer month's departments begin preparation of their budget request for the
coming year. Throughout this process meetings are held with appropriate staff and with the City Manager
to review the budget requests. After compiling the data, the Preliminary Budget document is prepared.
This document is made available for public review in the City Clerk's office and at the Public Library
after November 1.
The proposed budget includes the annual operating expenditures and estimated revenues, as well as the
current period appropriation of the City's six year Capital Improvements Projects (CIP). The CIP
matches available revenue sources with various street and parks projects, as well as water and sewer
system improvements and other capital improvements. It is formally updated on an annual basis,
although it is recognized that the program is continually updated and modified on an ongoing basis. The
CIP is a flexible, dynamic tool that encourages long-term decision-making and assures the continuity of
Council goals and objectives. The CIP is reviewed by the City Council and usually adopted in October.
The capital projects for the upcoming year are included in the annual budget and formally adopted in
December.
The budget for governmental funds is prepared on a modified accrual basis of accounting in conformity
with generally accepted accounting principles (GAAP). The budget for proprietary funds is prepared on
an accrual basis, also in accordance with GAAP.
During November,the City Manager presents the proposed budget to City Council in a workshop session.
Public hearings are conducted and the budget ordinance is given first and second readings at regular City
Council meetings. Final adoption of the budget occurs after the second reading of the budget ordinance.
State law directs the budget adoption by December 31.
The adopted budget constitutes the legal authority for expenditures. The level of control at which
expenditures may not legally exceed appropriations is the fund. Revisions that alter the total
expenditures of any kind must be approved by the City Council and adopted by ordinance. The City's
budget is amended once during the year before year-end. All appropriations, except for capital projects,
lapse at the end of the year.
CITY OF PASCO,WASHINGTON
2008 ANNUAL BUDGET
TABLE OF CONTENTS
Page
A GUIDE TO THE CITY OF PASCO BUDGET
BUDGET MESSAGE
CITY MANAGER'S BUDGET MESSAGE ........................................................................
LIST OF CITY OFFICIALS .........................................................................................
SUMMARIES SECTION:
2008 OPERATING BUDGET ORDINANCE .................................................................... 1
2008 SUMMARIZED REVENUES-ALL OPERATING FUNDS ........................................... 2-3
2008 SUMMARIZED EXPENDITURES-ALL OPERATING FUNDS ..................................... 4-5
COMPARATIVE REVENUE SUMMARY-GENERAL FUND ............................................. 6-7
COMPARATIVE EXPENDITURE SUMMARY-ALL OPERATING FUNDS ........................... 8
COMPARATIVE EXPENDITURE SUMMARY-GENERAL FUND ....................................... 9
GENERAL FUND DEPARTMENT SUMMARIES:
CITYCOUNCIL ........................................................................................................................... 12- 13
MUNICIPALCOURT .................................................................................................................. 14- 15
CITY MANAGER ........................................................................................................................... 16- 17
POLICE DEPARTMENT ................................................................................................................. 18- 19
FIRE DEPARTMENT ........................................................................................................................ 20-21
ADMINISTRATIVE&COMMUNITY SERVICES ........................................................................ 22-23
COMMUNITY DEVELOPMENT ..................................................................................................... 24-25
ENGINEERING .............................................................................................................................. 26-27
NON-DEPARTMENTAL/LIBRARY ........................................................................................... 28
SPECIAL REVENUE FUNDS:
CITYSTREET ................................................................................................................................. 30-31
ARTERIAL STREET ........................................................................................................................... 32
I-182 CORRIDOR TRAFFIC IMPACT ...................................................................... 33
STREET OVERLAY ........................................................................................................................... 34
COMMUNITY DEVELOPMENT BLOCK GRANT ....................................................... 35
MARTIN LUTHER KING COMMUNITY CENTER......................................................................... 36-37
AMBULANCE SERVICE ................................................................................................................. 38-39
CONTINGENCY ................................................................................................ 40
CITY VIEW CEMETERY ......................................................................................................... 42-43
SENIOR CITIZEN CENTER ............................................................................................................... 44-45
ATHLETICPROGRAMS ............................................................................................................. 46
MULTI-MODAL FACILITY .................................................................................. 47
BICENTENIAL ............................................................................................................................ 48
RIVERSHORE TRAIL&MARINA MAINTENANCE ..................................................... 49
SPECIAL LODGING ASSESSMENT ........................................................................ 50
LITTER ABATEMENT ......................................................................................... 51
REVOLVING ABATEMENT ........................................................................................................... 52
Page
T.R.A.C.DEVELOPMENT&OPERATING ............................................................... 53
PARK DEVELOPMENT .................................................................................................................... 54
CAPITAL IMPROVEMENT .................................................................................. 55
INDUSTRIAL DEVELOPMENT&INFRASTRUCTURE ............................................................. 56
STADIUM/CONVENTION CENTER ...................................................................... 57
SUN WILLOWS DEVELOPMENT .......................................................................... 58
DEBT SERVICE FUNDS:
1999 FIRE STATION-LIBRARY G.O.BONDS ............................................................ 60
2002 G.O.REFUNDING BONDS ............................................................................. 61
ENTERPRISE/PROPRIETARY FUNDS:
WATER/SEWER UTILITY ............................................................................................................... 64-66
INTERNAL SERVICE FUNDS:
EQUIPMENT RENTAL OPERATING-GOVERNMENT&BUSINESS TYPE.............................. 68-70
EQUIPMENT RENTAL REPLACEMENT- GOVERNMENT&BUSINESS TYPE ..................... 71 -72
MEDICAL-DENTAL INSURANCE/CENTRAL STORES .............................................................. 73 -74
TRUST/FIDUCIARY FUNDS:
CITY VIEW CEMETERY TRUST ................................................................................................. 76
CITY VIEW CEMETERY PRE-NEED TRUST ............................................................ 77
BOULEVARD PERPETUAL MAINTENANCE .......................................................... 78
FIREMEN'S PENSION ........................................................................................... 79
LANDFILL REMEDIATION ................................................................................... 80
LOCAL IMPROVEMENT DISTRICT GUARANTY ..................................................... 81
CAPITAL EQUIPMENT................................................................................................................ 82-83
CAPITAL PROJECTS SECTION:
2008 CAPITAL PROJECTS BUDGET ORDINANCE ................................................................. 85
SUMMARY OF 2008 CAPITAL PROJECTS 86-88
INDIVIDUAL PROJECT SHEETS .............................................................................. 91 - 130
GENERAL INFORMATION SECTION:
COMPARATIVE SUMMARY OF AD VALOREM TAXES .................................................. 131
RATIO OF GENERAL BONDED DEBT TO ASSESSED VALUE............................................. 132
LEGAL DEBT LIMITATION 133
SUMMARY OF DEBT(except L.I.D.'s) ................................................................................................ 134- 135
GLOSSARY OF TERMS ............................................................................................. 137- 142
9.� -.—�-- - - -
Mel W A 111�p &WETURG-jr
CITY MANAGER (509) 545-3404 /Fax (509) 545-3403
P. O. Box 293, 525 N. 3rd 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 2008. 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, while further improving on some.
INTRODUCTION
As anticipated a year ago (and as evidenced by the declining number of construction permits and
associated total investment values), the rate of new private investment in Pasco has subsided
substantially from the torrid pace witnessed over the past two years. Though nearly$200 million
last year, the reduced level of $130 million for 2008 still represents a substantial rate of
investment growth(6%) and remains higher than any year prior to 2005.
NEW CONSTRUCTION VALUES
$200,000,000
$180,000,000
$160,000,000
$140,000,000
$120,000,000
$100,000,000
$80,000,000
$60,000,000
$40,000,000
$20,000,000
$O
1999 2000 2001 2002 2003 2004 2005 2006 2007 2008
i
ASSESSED VALUE HISTORY
3,000,000,000
2,500,000,000
2,000,000,000
1,500,000,000
1,000,000,000
500,000,000
1999 2000 2001 2002 2003 2004 2005 2006 2007 2008
The additional increment of growth added to the community's tax base will push the
community's total assessed value to nearly $2.5 billion next year. That figure is more than six
times the total assessed value reflected in 1994 and has helped push the city's share of the
property tax levy ever lower. At $2.22, the city's 2008 projected levy rate is the lowest it has
been in more than 30 years and represents a continuing effort by the city to minimize the
property tax burden.
CITY OF PASCO
PROPERTY TAX RATE HISTORY (GENERAL FUND PORTION)
PER $1,000 OF ASSESSED VALUE
$3.6000
$3.4000
$3.2000
$3.0000
$2.8000
$2.6000
$2.4000
$2.2000
$2.22
$2.0000
1994 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008
YEAR
ii
As positive as the foregoing picture may be, however, it should also be viewed as an indication
that the red-hot pace of growth experienced over the past few years is not only slowing, but is
likely to slow even further. As the number of new construction permits declines, the total new
assessed value will decline and, in turn, the associated new property tax revenue will shrink.
Equally important will be the associated decline in sales tax receipts, as a substantial fraction of
the total annual sales tax receipts is attributable to new construction. And, of course, as fewer
new buildings are constructed and occupied, the growth in utility tax receipts will flatten. In
essence, the recent growth rates cannot be sustained indefinitely and may well be starting their
descent to more "typical" levels (from 8% annual growth down to, maybe, 2-3%). Annual
operating budget philosophy should be careful to avoid a sudden shortfall between service level
commitments (staffing) and reliable operating revenue. The 2008 preliminary budget adheres to
that principle.
GENERAL FUND
The general fund budget has historically been designed with a distinct, conservative
philosophy: "live within your means." To do so, the budget carefully understates certain
revenues while closely projecting recurring operating expenses for the new year. To the extent
one abides by that philosophy, one is not surprised by a shortfall at year end or, worse yet, face
drastic service cuts (layoffs)to balance the budget the following year.
Although 2006 economic data indicated a distinct contraction of the local economy was
underway at the end of 2006 (higher interest rates, reduced level of new construction, flattening
sales tax receipts, etc.), 2007 has proven otherwise. Even as new construction further declined
year over year, local tax receipts have grown substantially over the past year. Total recurring
operating revenue in the general fund will grow by $1.9 million (or 7%) for 2008; virtually all of
it represented by growth in local tax receipts (property,utility, retail sales).
The most stable (and predictable) of the three general fund taxes, the property tax will grow by
8% ($298,000) next year, to reach $5.5 million (the smallest of the three general fund taxes).
The growth in property tax receipts will be entirely generated by new property investments in the
community, as the 2008 general fund budget assumes no increase in the base levy rate.
iii
Utility tax receipts are expected to grow by 11% ($720,000) over the 2007 budget figure,
representing a substantial increase in this revenue source. The principal elements of the utility
tax growth are electric and telephone services, as each house and business added to the
community consumes more of both. In addition to the consumption growth, however, the 2008
revenue projection reflects 100% of the estimated receipts for 2007. While that projection
assumption leaves no room for contraction, it is believed to be safe, as there is no expectation of
any significant business closure, reduction in population (users of the services), or downward
adjustment of utility rates.
Retail sales tax receipts will grow 14% ($979,000) over the 2007 budget figure. As noted
earlier, the 2007 figure was constrained due to the relatively slow growth in sales tax receipts
experienced in 2006; actual experience in 2007 reflects healthier growth than expected, leading
to a higher projection of receipts for 2008. Retails sales are clearly the most volatile from year to
year, however, and should not be budgeted to reflect 100% of the prior year. At least 5% of sales
tax receipts is attributable to new construction activity; when (not if) that activity declines, so too
will associated sales tax receipts. The Toyota auto dealership relocated to Kennewick in mid-
2007, taking with it a notable share of Pasco's annual sales tax receipts (due to the two or three
month lag between the sale of a car and local receipt of the sales tax, the actual impact will not
be known until early 2008). As the largest single revenue source for the general fund (30%) and
the least stable, it is imperative to use a conservative forecast for sales tax budgeting purposes.
Thus, the 2008 projection reflects 92% of the estimated actual receipts for 2007; this is up,
however, from the traditional 90% factor used in prior budgets (the additional 2% represents
$160,000 of additional revenue).
As noted earlier, virtually all of the net growth in general fund revenues is attributable to local
taxes. Revenue expected from licenses and permits is projected to remain virtually flat, except
an increase in the animal licensing fees as a canvassing effort in 2007 generated a higher level of
compliance with the dog-licensing requirement (license fees now represent about 20% of the
annual cost of animal control services). Business license fees are expected to grow only slightly
while building permit fees are projected again at $600,000, even though anticipated construction
activity will likely generate more than that; this is a conservative estimate to avoid over-reliance
on another very elastic source of revenue.
iv
Intergovernmental revenue will decline by $358,000 next year, due to two key budgeting
changes. First the animal control services contract functions will be deleted from the Pasco
general fund budget, accounted for separately and reported to the Animal Control Authority
composed of representatives from all three cities (much as Pasco has done for many years in
support of the Tri-Cities Metro Drug Task Force); the effect is to more accurately reflect only
Pasco operations in its budget rather than artificially increase the city's operating budget by
accounting for external, regional operations. The other change deletes the "convention center
agreement" revenue ($140,000 for 2008) from the general fund, as it has a finite life (the annual
revenue is a contractual payment from Kennewick which will expire in about 15 years). As
such, it should be considered as revenue for capital expenditure purposes, to avoid a certain but
sudden loss of operating revenue 15 years from now. These reductions are largely offset by
expected increases in charges for services, municipal court fines and interest income (one of the
few benefits of higher interest rates).
Total general fund expenditures (excluding the ending fund balance) will increase 8% ($2.2
million) over the 2007 budgeted figure but, when adjusted to exclude allocations for capital
outlay in both years, the growth in recurring operating expenses is 7% (or $1.9 million) over
2007. As is usually the case, the bulk (84%) of the increased operating expenses are attributable
to personnel costs (salaries, wages and benefits). Only 10% ($200,000) of the growth in
expenses equates to increased service levels.
First and foremost of the improved services is the addition of two police officers in the patrol
division of the police department. Even though 10 additional officer positions have been added
over the past three years (representing an average exceeding three new officers each year), the
activity load in the department continues to grow. The two additional officers next year will
keep up with that growth.
As population continues to grow, so does the number of citizen calls for police service as well as
the number of contacts initiated by patrol officers via traffic enforcement, neighborhood patrol,
etc. The department expects more than 50,000 such events next year, representing a 10%
increase over the prior year; about half of the recent growth, however, is attributable to the
increase in traffic stops as a result of the on-going traffic safety emphasis.
v
SERVICE CALLS / POLICE OFFICER
900 l
850
800
750
700
650
600
1999 2000 2001 2002 2003 2004 2005 2006 2007 2008
Another service improvement reflected in the 2008 budget is a second court services specialist.
While the current court services specialist oversees the Graffiti Abatement Program (GAP) and
an occasional work crew, a second specialist is expected to operate a "full time" work crew (30
hours a week). The additional expense of about $50,000 annually will be offset by the avoidance
of jail time expense (about $50/day/offender). An associated benefit of this expansion of the
work crew capability will be a modest reduction of the overcrowding problem at the county jail
(a reduction of at least five beds per day over the year is expected, representing a net general
fund savings of about $40,000 annually in jail expense).
Beyond those service improvements, the general fund expenses will increase because of external
impositions and, of course, the annual increase in personnel wages and benefits. As illustrated
several cost increases are unavoidable and must be absorbed in the 2008 budget:
vi
IMPOSED COST INCREASES
MCL Library Operation Employee Health
Fee, $130,000 Insurance, $291,000
County Dispatch Use
Fee, $197,000
County Jail Use Fee, State Pension
$200,000 Payments, $219,000
• The single-largest imposition is the $291,000 increase in payments for health
insurance benefits.
• Another $219,000 increase is attributable to increased employee pension payments
required by the state's pension system.
PENSION COSTS
$700,000 (General Fund Portion)
$600,000
$500,000
$400,000 PP
$300,000
$200,000
$100,000
$0
1999 2000 2001 2002 2003 2004 2005 2006 2007 2008
M PERS M LEOFF
• The annual expense for county jail services is increased by $200,000 in view of the
rate of use experienced in 2007.
vii
• The general fund share of the fee for county dispatch service jumps $197,000 next
year, as Franklin County has imposed on the city a new cost-sharing formula
commencing in 2008 which will result in Pasco paying about 80% of county-wide
dispatch costs not covered by the county telephone tax and state grants each year.
EMERGENCY DISPATCH COSTS
(General Fund Portion)
$700,000
$600,000
$500,000
$400,000
$300,000
$200,000
2001 2002 2003 2004 2005 2006 2007 2008
A notable cost increase imposed on the city is the annual contract fee for operation of the Pasco
library by the Mid-Columbia Library District; it rises another $130,000 next year (on top of an
$80,000 increase last year), with no perceived increase in services delivered at the Pasco library.
Because the fee is tied to the city's assessed value (just as if the city were part of the District's
tax assessment), the annual fee will continue to grow commensurate with the city's growth in
assessed value (irrespective of service costs). At a total operating cost of nearly $1.2 million in
2008, the total cost is approaching the level at which the city may need a change in the contract
formula or undertake library operations on its own (Richland, for example, operates what is
widely-known as a superior library facility at an annual cost of $1.5 million). At the rate of
growth of Pasco's assessed value, it will not take long before Pasco is spending as much as
Richland but not receiving a comparable service. As the city's contract with the District will
expire at the end of 2010, it is recommended that Council employ a consultant to analyze the
existing District service level and viable options for Council consideration well in advance of the
contract expiration.
vii
LIBRARY SERVICE CONTRACT FEE
$1,200,000
Projected
$1,000,000
$800,000
$600,000
$400,000
$200,000
1999 2000 2001 2002 2003 2004 2005 2006 2007 2008
As the foregoing cost impositions add up to a bit more than $1 million, the balance of general
fund expenditure growth (about $850,000) is attributable to escalation in wages and benefits. A
quarter of that is the budgetary increase in overtime expense in both Police ($100,000) and Fire
($120,000) operations; both increases reflect the recent effect of bargaining contract obligations
regarding work schedules, leading to higher overtime expense to cover holes in the work
schedule to accommodate discretionary time off.
ENDING FUND BALANCE
(General Fund)
$9,000,000
$8,000,000
$7,000,000
PROJECTED
$6,000,000
$5,000,000
BUDGETED
$4,000,000
$3,000,000
$2,000,000
$1,000,000
$0
1999 2000 2001 2002 2003 2004 2005 2006 2007 2008
lx
Of the nearly $30 million budgeted for expenditure in the general fund next year, nearly $1.3
million will acquire capital equipment or provide for small construction projects. This represents
a substantial increase over the 2007 level of $910,000, but virtually all of the allocation
represents use of the "surplus" realized in the growth of the general fund ending balance (the
ending balance change is generated by the difference between the actual total revenue and actual
total expense for the prior year). As a consequence, the projected general fund ending balance
for 2008 will decline to $4.2 million, or 15% of recurring operating expenses (10% is a
recommended minimum). The ending balance should not shrink much more, as it is the working
capital "cushion" for the city's general operations; it absorbs unanticipated costs each year as
well as covers cash flow variances caused by seasonal receipt of certain taxes (such as the
property tax). And, with growing probability, it will act as a "shock absorber" when sales tax
receipts flatten or other recurring revenue sources decline.
X
GENERAL FUND RESOURCES
2007 BUDGET
$26,207,040 (Excludes Fund Balance)
2.78%
2.75
-0.52%
IN SALES TAX-26.98%
9.73% / 26.98%
■PROPERTY TAX-19.86%
❑UTILITY TAX-24.23%
5.89%
❑OTHER TAXES-3.61%
■LICENSES&PERMITS-3.65%
3.65%
❑INTERGOV. REVENUE-5.89%
■CHARGES FOR SERVICES-9.73%
i
3.61%
❑FINES&FORFEITURES-2.75%
■MISC. REVENUE-2.78%
19.86% MOTHER FINAN.SOURCES-0.52%
24.23%
GENERAL FUND RESOURCES
2008 PROPOSED BUDGET
$28,130,100 (Excludes Fund Balance)
03.03% 00.47%
❑3.10% M SALES TAX-28.57%
[19.22%
028.57% ■PROPERTY TAX-19.53%
1
04.21%- ❑UTILITY TAX-25.09%
❑OTHER TAXES-3.34%
■3.45%
■LICENSES&PERMITS-3.45%
®INTERGOV. REVENUE-4.21%
❑3.34%
■CHARGES FOR SERVICES-9.22%
❑FINES&FORFEITURES-3.10%
■MISC. REVENUE-3.03%
■OTHER FINAN. SOURCES-0.47%
025.09%-/ ■19•.53%
GENERAL FUND EXPENDITURES
BY CATEGORY-2007 BUDGET
s.7s°i°
$27,613,068 (Excludes Fund Balance)
3.71%
❑SALARIES&WAGES-44.61%
5. ° ■PERSONNEL BENEFITS-12.85%
44.61%
3.30% J
/ ❑SUPPLIES-1.50%
❑OTHR SVCS&CHGS - 19.33%
■CAPITAL OUTLAY-3.30%
❑INTERGOVERNMENTAL-5.91%
19.33%
■DEBT SERVICE-3.71%
❑INTERFUND PAYMNTS-8.79%
12.85%
GENERAL FUND EXPENDITURES
BY CATEGORY-2008 PROPOSED BUDGET
7.79% $29,855,856 (Excludes Fund Balance)
3.09
6.52%-
■SALARIES&WAGES-44.56%
44.56%
■PERSONNEL BENEFITS-13.80%
4.34%
❑SUPPLIES- 1.47%
❑OTHR SVCS&CHGS -18.42%
■CAPITAL OUTLAY-4.34%
❑INTERGOVERNMENTAL-6.52%
18.42%
■DEBT SERVICE-3.09%
❑INTERFUND PAYMNTS-7.79%
1.47%
13.80%
GENERAL FUND EXPENDITURES
BY DEPARTMENT-2007 BUDGET
$27,613,068 (Excludes Fund Balance)
0.38%
3.73% 3.61%
_-2.19%
■CITY COUNCIL-0.38%
13.63%
•MUNICIPAL COURT-3.61%
❑CITY MANAGER-2.19%
3.71% 31.90%
❑POLICE-31.90%
3.20%
■FIRE-12.82%
❑ADMIN&COMM.SVCS.-17.04%
3.91% ■COMM. DEVELOPMENT-3.88%
❑ENGINEERING-3.91%
3.88% ■CAPITAL OUTLAY-3.20%
■DEBT SERVICE-3.71%
❑NON-DEPARTMENTAL-13.63%
17.04% ❑LIBRARY-3.73%
12.82%
GENERAL FUND EXPENDITURES
BY DEPARTMENT-2008 PROPOSED BUDGET
$29,855,856 (Excludes Fund Balance)
0.39%
3.88°/ 3.73%
X2.24%
❑CITY COUNCIL-0.39%
10.84% ■MUNICIPAL COURT-3.73%
3.09% ❑CITY MANAGER-2.24%
4.13% 34.21% ❑POLICE-34.21%
■FIRE-12.90%
❑ADMIN&COMM.SVCS.-17.04%
3.94%- ■COMM. DEVELOPMENT-3.62%
❑ENGINEERING-3.94%
3.62% ■CAPITAL OUTLAY-4.13%
■DEBT SERVICE-3.09%
❑NON-DEPARTMENTAL-10.84%
❑LIBRARY-3.88%
17.04%--/
12.90%
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 grow faster than gas tax revenue. Only the state can increase the gas
tax, so the city must "fill the gap" between gas tax receipts and street maintenance expenses,
through the use of local taxes (transfers from the general fund).
Total operating revenue to the street fund will increase about 10% next year. While the increase
is certainly welcome, the makeup of that change is of particular note. As a fractional share of the
local utility tax is deferred directly to the street fund, those receipts will grow about 6% next
year, to $190,000 (or about 13% of operating revenue). Understated in the 2007 budget, the
diversion of franchise fees will grow by $30,000, to reach $200,000 (14% of operating revenue).
Notably, the city's share of the gas tax will increase due mostly to population growth (the tax is
distributed by the state to cities on a per-capita basis); because the 2007 figure was understated,
the budget-to-budget change will be $110,000, reaching $780,000 next year (still representing
only 53% of recurring street fund revenue). The balance of revenue to offset necessary expenses
in the fund will come directly from the general fund, in the form of operating transfers ($130,000
for maintenance expenses and another $150,000 for construction expenses). When added to the
diverted franchise fee and utility tax receipts, the local "subsidy" for the street fund totals
$670,000, or 46%. Expenses are up about 6% next year, mostly due to capital outlay increases;
when adjusted to exclude capital expenditures, the recurring operating expenses are virtually flat.
xiv
STREET MAINTENANCE FUND REVENUES
GENERALFUND
CONSTRUCTION UTILITY TAX
TRANSFER,$150,000 DIVERSION,$190,000
GENERALFUND
OPERATIONS FRANCHISE FEE
TRANSFER, $130,000 DIVERSION, $200,000
STATE GAS TAX
$780,000
The arterial street fund is used to account for the receipt and expenditure of state and federal
road improvement funds and grants for the construction of primary and secondary streets and
associated improvements. Consequently, the funding level varies greatly from year-to-year,
depending on the number and size of projects and available funding from other sources. The
2008 budget allocates: $900,000 for the Court Street Overpass (the revenue budget includes
$395,000 from the state legislature for this project); $1 million for Phase 2 of the Court Street
widening project (between roads 84 and 100); $500,000 for widening Argent Road (between
roads 72 and 84 to accommodate the new Chiawana High School); and a traffic signal at Road
68 and Court Street.
AMBULANCL
After years of struggling to stabilize the financial aspects of the ambulance service, the 2007
creation of the "ambulance utility" appears to have accomplished that goal. The monthly charge
and usage fees, combined with the $420,000 annual subsidy from the city's general fund
(required by state law), are expected to cover operating costs through the year and avoid a year-
end supplemental subsidy from the general fund. The 2008 budget anticipates a beginning
balance of about $40,000 and an ending balance of about $78,000 (only 4% of operating
expenses), needing no adjustment to the rates established in 2007.
xv
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 storm water) 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 expanded over the
past decade to add: processed water(food processing center); storm drainage; and, most recently,
irrigation water. As the community has grown rapidly the past few years, so has the utility fund,
as it accounts for all the utility services required by the thousands of new homes built over the
past decade.
While the rate of customer growth has slowed over the past two years (now about 500 annually
instead of 1,000), the cumulative growth effect continues to stretch the manpower limitations
provided by current funding levels. Accordingly, the 2008 budget improves that capacity by
adding a heavy equipment operator in the water distribution division to tackle the hydrant
replacement program and large meter replacements, as the existing crew is consumed by day-to-
day and annual maintenance requirements.
Another utility worker position is added to the water division to assist the cross connection
program installation of backflow assemblies which protect the city's water supply from potential
contamination from cross connections (typically, irrigation systems). In the six years since the
installation program was started, more than 1,200 have been completed; unfortunately, another
1,800 still need the conversion. Rather than consume nine more years, the additional utility
worker will allow the timeframe to be reduced to about four years to complete the program.
The problematic element of the utilities budget is the storm drainage system. It has historically
been short on revenue to cover its expenses (much like the ambulance fund of past years),
relying on support from the other utilities. To compound the problem, the growing number of
catch basins, retention ponds and other storm drainage facilities demands another crew (heavy
equipment operator and utility worker). The combined effect of the additional crew and closing
xvi
the gap between expenses and annual revenue requires an increase in the monthly stormwater
fee, to $3/month(up from$1.80/month).
Beyond the operational impacts, the 2008 utilities budget continues to reflect significant capital
expenditures (nearly $7 million next year). More than $1 million will be spent on new water
lines and another $1 million will go toward improvements at the water production plant and
another $1.6 million will relieve a constraint in the sewer plant capacity by converting historical
reliance on "drying beds" to a "UV" (ultraviolet) disinfectant system. As the budget
contemplates all of the capital projects being funded by cash, the projected ending balance is
reduced to only $1.1 million, or 8% of operating expenses. It is recommended that Council
consider authorizing revenue bonds to finance the larger projects next year, thus preserving a
more comfortable cash balance in the utility fund.
MEDICAL / DENTAL
Another internal service, the medical/dental fund accounts for the medical/dental benefit
payments (claims) for employees (and dependents). As a "self-insured" program, benefits are
provided by the fund and the expenses are offset by revenue in the form of assessments against
each operating fund (most notably the general fund). As claims increase (with age and number
of employees as well as medical cost inflation), so must assessments (commonly called
"premiums").
While the city's experience over the long run has been very good, the past few years have been
much more typical of the marketplace for health insurance premiums. As illustrated in the
graph, the monthly "premium" (average cost per employee to cover all expenses of the fund) has
escalated rapidly over the past three years, reaching nearly $1,000/month per police officer or
firefighter and more than $700/month for non-uniformed employees (the disparity reflects the
fact that "uniformed" employee medical costs are 100% covered, while other employees are
covered at 80%). Where it once was a relatively inexpensive personnel cost, the health insurance
benefit alone now represents a "fringe benefit" cost exceeding 20% of the average annual wage.
As such, it has simply become too expensive for the employer to fully bear and the city must
strive to reach a more balanced method of providing for health coverage of its employees.
xvii
HEALTH INSURANCE PREMIUM
(Per Employee/Monthly)
$900
$800
$700
$600
$500
$400
$300
$200
2000 2001 2002 2003 2004 2005 2006 2007
EPERS ELEOFF
INDUSTRIAL DEVELOPMENT
The industrial development infrastructure fund (IDIF) was created in 2005 as part of Council's
initiative to foster more industrial investment in the community, ultimately striving to enhance
the property tax base. The initial $1 million allocation (from property sales at Sun Willows)
helped to construct Heritage Boulevard connecting SR12 to the 600-acre industrial area south of
East"A" Street. Owners of industrial properties in that vicinity are contemplating improvements
to East "A" Street and the Port of Pasco is undertaking the effort to install a rail switch and
provisions for a rail spur to encourage industrial investment in that area. Participation of the city
may be appropriate in some of these (and possibly other) efforts.
In addition to the balance of the original allocation, the 2008 budget reflects the recommended
assignment of the annual "convention center agreement" payment (about $140,000) to this fund.
While this is a reduction in general fund income, it has a finite life and would be more
appropriately used for capital expenditures rather than relying on it for recurring operating
expenses elsewhere. To the extent these funds are not needed for industrial development
purposes, they can be transferred by future City Council action to other capital purposes.
xviii
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. 41 such projects are budgeted for
2008; 5 of them are considered "continuing" projects (started before 2008), while 36 "new"
projects are included in the 2008 capital projects budget. Some of those projects are worthy of
particular note.
• Streets: as noted in the arterial street fund discussion, the widening of Court Street
between roads 84 and 100 next year, along with installation of a traffic signal at the
intersection of Road 68 and Court Street, will complete the major overhaul of Court
Street between roads 68 and 100 initiated in 2007. Widening of Argent between
roads 72 and 84 is necessitated next year by the construction of the new Chiawana
High School in that vicinity.
• Utilities: to further accommodate the new high school, a sewer pump station and
sewer main extension will be installed in the vicinity of Argent and Road 84 next
year. Improving the capacity to produce clean water and to process sewage will
require projects at both the water plant ($800,000) and sewer plant ($1.6 million).
And a water main extension ($800,000) in East Pasco will further encourage private
investment in that vicinity.
• Other: several smaller but nonetheless important projects are funded for 2008,
including $150,000 for library facility improvements (mostly to facilitate the addition
of more computers for public use). The unused balance ($340,000) of a state grant
totaling $1.6 million will make further improvements at the baseball stadium, most
notably to modify some of the original bleacher seating. The third (and final) phase
of renovating Volunteer Park (initiated in 2001) will be completed next year, thanks
to a $160,000 allocation from the CDBG program. And the long-awaited vehicle
storage building for the fire department will be constructed at the Road 68 station site,
improving the department's access to its equipment as well as freeing up more
storage space needed at the city shops for utility equipment.
xix
COUNCIL GOALS
Beyond funding basic operations each year, the annual budget also supports the pursuit of
Council's biennial goals (which represent a deliberate effort of the elected leadership to improve
the quality of community life in Pasco). Of the 15 goals set by Council in spring 2006, some
have already been accomplished while others require further effort. The 2008 budget includes
specific financial allocations toward achievement of the following goals:
State Infrastructure: (Work with state legislative representatives to obtain the
financial assistance necessary to improve traffic flow at Broadmoor Blvd interchange
and construct a pedestrian overpass of SR395 at Court Street.) The city was
successful in obtaining a direct allocation of $400,000 from the state legislature in
April 2007; the 2008 budget reflects the receipt of this grant in partial payment of the
estimated $900,000 cost of constructing the pedestrian overpass of SR395 at Court
Street.
• Industrial Development: (Work with the Port and other entities to foster more
industrial development, focusing efforts in the following geographic areas:
Sacajawea Industrial Park; Broadmoor Interchange; and Foster Wells/SR395) 2007
saw completion of the new truck route (now Heritage Blvd.) connecting the 600 acre
industrial area south of"A" Street to the nearby interchange with SR12. The 2008
budget recommends assignment of the annual proceeds of the convention center
contract to the IDIF so that funds will be available in 2008 and beyond to assist the
installation of public infrastructure (streets, utilities, rail lines, etc.) that may be
necessary to attract substantial private investments (and associated expansion of the
community tax base) not only in the Heritage Boulevard vicinity, but Broadmoor and
Foster Wells interchange areas as well.
• Chiawana Park: (Determine an appropriate means of making the federally-owned
park available for public use without harming the city's ability to sustain existing
municipal service levels.) The 2008 budget absorbs the full cost of operating
Chiawana Park ($100,000 annually), as a long-term lease is expected (finally) to be
executed by early 2008.
xx
• Internet Access: (Create, as a pilot project, an "internet access center" to expand
opportunity for internet access in the East Pasco neighborhood and evaluate the
project's effectiveness for possible replication in other neighborhoods of the city)
The $30,000 expense of operating "CyberStop" (already opened at the Kurtzman
building) is included in the recreation services budget; the pilot project will be
evaluated at the end of 2008.
• Rivershore Trail: (Complete the regional Rivershore trail on the Pasco side of the
river, thereby linking Sacajawea State Park and Chiawana Park via the trail) The
estimated $600,000 project cost was contained in the 2007 Capital Projects budget
but, due to delays in obtaining required permits and additional financial aid, the
project is expected to be constructed in early 2008.
• Municipal Center Space Needs: (Develop a contemporary analysis of the work
space needed to efficiently and effectively accommodate the projected growth of
municipal service functions and associated employees over the next 20 years) While
the "needs analysis" was completed in 2007 and identified the amount of additional
work space needed, the 2008 budget includes $100,000 (in the capital improvement
fund) for preliminary design work necessary to identify construction costs in
preparation for the 2009 budget(the additional space should be constructed by 2011).
SUMMARY
The 2008 budget presents a much sunnier picture than was afforded by the 2007 budget. It keeps
pace with increased service demand in the police department while absorbing several cost
impositions just to maintain current levels of other services in the community. It does so while
"living within its means" and concurrently avoids an increase in the property tax rate (for the 6th
consecutive year). The only cost increase to citizens recommended in the 2008 budget is the
stormwater fee—up $1.20/month; an adjustment necessary to comply with state-mandated storm
drainage functions and responsibilities.
xxi
Perhaps more important, however, is the continuing progress in achieving many of the biennial
goals fixed by Council in spring 2006. Each of those 15 goals is aimed at improving one or more
elements of community life in Pasco, a focus over and above the delivery of day-to-day services
such as street maintenance, utility operation, emergency service, recreation programs, and so on.
As each of those goals is realized, Pasco is made even better than it was a year before. The 2008
budget facilitates that kind of targeted improvement for the community at large while sustaining
basic services, thus contributing to Pasco's realization of"Progress-Pride-Prosperity."
Respectfully submitted,
Gary Crutchfield
City Manager
xxii
CITY OF PASCO
PRINCIPAL OFFICIALS
As of January 1, 2007
ELECTED OFFICIALS
MAYOR
JOYCE OLSON—District 4
COUNCILMEMBERS
JOE JACKSON—District 1
MICHAEL GARRISON—District 2
ROBERT HOFFMANN—District 3
REBECCA FRANCIK—District 5
MATT WATKINS—At Large
TOM LARSEN—At Large
APPOINTED OFFICIALS
GARY CRUTCHFIELD—City Manager
ROBERT ALBERTS—Public Works Director
STANLEY STREBEL—Administrative & Community Services Director
DENIS AUSTIN—Chief of Police
GREGORY GARCIA—Fire Chief
XXlll
This Page Left Blank
ORDINANCE NO. 3845
AN ORDINANCE ADOPTING THE CITY OF PASCO OPERATING BUDGET FOR THE YEAR 2008.
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 2008;NOW,THEREFORE,
THE CITY COUNCIL OF THE CITY OF PASCO,WASHINGTON DO ORDAIN AS FOLLOWS:
Section One. The following budget containing the totals set forth for each fund for the year 2008 is hereby adopted
FUND EXPENDITURE REVENUE
GENERAL FUND $ 34,180,100 $ 34,180,100
CITY STREET FUND 1,494,200 1,494,200
ARTERIAL STREET FUND 4,476,000 4,476,000
1-182 CORRIDOR TRAFFIC IMPACT FUND 718,000 718,000
STREET OVERLAY FUND 2,004,000 2,004,000
COMMUNITY DEVELOPMENT BLOCK GRANT FUND 883,700 883,700
M.L.KING JR.COMMUNITY CENTER FUND 138,700 138,700
AMBULANCE SERVICES FUND 1,999,200 1,999,200
CONTINGENCY FUND 163,000 163,000
CITY VIEW CEMETERY FUND 279,700 279,700
ATHLETIC PROGRAM FUND 128,100 128,100
SENIOR CENTER OPERATING FUND 243,200 243,200
MULTI-MODAL FACILITY FUND 57,500 57,500
BI-CENTENIAL FUND 5,750 5,750
RIVERSHORE TRAIL& MARINA MAINTENANCE FUND 25,800 25,800
SPECIAL LODGING ASSESSMENT FUND 190,100 190,100
LITTER ABATEMENT FUND 17,100 17,100
REVOLVING ABATEMENT FUND 325,000 325,000
TRAC DEVELOPMENT&OPERATING FUND 245,500 245,500
PARK DEVELOPMENT FUND 1,935,100 1,935,100
CAPITAL IMPROVEMENTS FUND 4,200,000 4,200,000
INDUSTRIAL DEVELOPMENT&INFRASTRUCTURE FUND 725,000 725,000
STADIUM/CONVENTION CENTER FUND 590,450 590,450
1999 G.O. BOND FIRE/LIBRARY FUND 261,000 261,000
2002 G.O. REFUNDING BOND FUND 615,000 615,000
WATER/SEWER UTILITY FUND 23,400,000 23,400,000
EQUIPMENT RENTAL OPERATIONS FUND-GOVERNMENT TYPE 798,300 798,300
EQUIPMENT RENTAL OPERATIONS FUND-PROPRIETARY TYPE 341,480 341,480
EQUIPMENT RENTAL REPLACEMENT FUND-GOVERNMENT TYPE 2,342,540 2,342,540
EQUIPMENT RENTAL REPLACEMENT FUND-PROPRIETARY TYPE 1,739,500 1,739,500
MEDICAL/DENTAL INSURANCE FUND 3,380,000 3,380,000
CENTRAL STORES FUND 41,000 41,000
CEMETERY TRUST FUND 377,000 377,000
CEMETERY PRE-NEED TRUST FUND 72,100 72,100
BOULEVARD PERPETUAL MAINTENANCE FUND 1,366,000 1,366,000
OLD FIREMEN'S PENSION TRUST FUND 4,512,000 4,512,000
LANDFILL REMEDIATION FUND 122,000 122,000
LOCAL IMPROVEMENT DISTRICT GUARANTY FUND 1,680,500 1,680,500
GRAND TOTAL ALL FUNDS $ 96,073,620 $ 96,073,620
Section Two. This Ordinance shall be in full force and effect on January 1,2008.
PASSED by the City Council of the City of Pasco this 17th day of December,2007.
ZML &
Joyce Oi M or
Debbie Clark,City Clerk
Approved as to Form: Leland B.Kerr,City Attorney
CITY OF PASCO
2008 SUMMARIZED REVENUES
ALL OPERATING FUNDS
INTER- CHARGES
LICENSES GOVERN. FOR
TAXES &PERMITS REVENUE SERVICES
GENERAL FUND:
GENERAL $ 21,563,000 $ 970,900 $ 1,186,500 $ 2,598,500
SPECIAL REVENUE FUNDS:
CITY STREET 190,000 212,000 780,000 0
ARTERIAL STREET 0 0 2,305,000 0
1-182 CORRIDOR TRAFFIC IMPACT 0 0 0 0
STREET OVERLAY 754,000 0 0 0
COMMUN. DEVELOPMENT BLOCK GRANT 0 0 765,700 0
M.L.KING JR.COMMUNITY CENTER 0 0 0 2,000
AMBULANCE SERVICES 0 0 31,200 1,495,000
CONTINGENCY 0 0 0 0
CITY VIEW CEMETERY 0 0 0 205,000
ATHLETIC PROGRAMS 0 0 0 86,100
SENIOR CENTER OPERATING 0 0 25,000 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 6,000
REVOLVING ABATEMENT 0 0 0 12,000
TRAC DEVELOPMENT&OPERERATION 190,000 0 0 0
PARK DEVELOPMENT 0 0 0 245,100
CAPITAL IMPROVEMENTS 700,000 0 0 0
INDUSTRIAL DEVEL& INFRASTRUCTURE 0 0 140,000 0
STADIUM/CONVENTION CENTER 190,000 0 340,000 0
DEBT SERVICE FUNDS:
1999 G.O. BOND FIRE/LIBRARY 165,000 0 0 0
2002 G.O.REFUNDING BOND 380,000 0 0 0
ENTERPRISE FUNDS:
WATER/SEWER UTILITY 0 0 0 15,888,045
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 35,000
TRUST&AGENCY FUNDS:
CITY VIEW CEMETERY TRUST 0 0 0 20,000
CITY VIEW CEMETERY PRE-NEED TRUST 0 0 0 10,100
BOULEVARD PERPETUAL MAINTENANCE 0 0 0 0
OLD FIREMEN'S PENSION TRUST 0 0 42,000 0
LANDFILL REMEDIATION 0 0 0 0
LOCAL IMPROVMT DISTRICT GUARANTY 0 0 0 0
TOTAL ESTIMATED REVENUES $ 24,322,000 $ 1,182,900 $ 5,615,400 $ 20,616,845
2
FINES OTHER BEGINNING TOTAL
AND MISC. FINANCING INTERFUND FUND AVAILABLE
FORFEIT. REVENUE SOURCES TRANSFERS BALANCE RESOURCES
$ 874,900 $ 853,300 $ 2,000 $ 131,000 $ 6,000,000 $ 34,180,100
0 2,100 100 280,000 30,000 1,494,200
0 1,000 0 1,620,000 550,000 4,476,000
0 218,000 0 0 500,000 718,000
0 50,000 0 0 1,200,000 2,004,000
0 68,000 0 0 50,000 883,700
0 28,700 0 98,000 10,000 138,700
0 11,000 0 420,000 42,000 1,999,200
0 7,000 0 0 156,000 163,000
0 2,700 0 57,000 15,000 279,700
0 2,000 0 0 40,000 128,100
0 45,700 0 167,500 5,000 243,200
0 47,500 0 0 10,000 57,500
0 250 0 0 5,500 5,750
0 10,800 0 0 15,000 25,800
0 0 0 0 100 190,100
0 10,100 0 0 1,000 17,100
40,000 23,000 0 0 250,000 325,000
0 500 0 50,000 5,000 245,500
0 90,000 0 0 1,600,000 1,935,100
0 100,000 0 0 3,400,000 4,200,000
0 25,000 0 0 560,000 725,000
0 20,450 0 35,000 5,000 590,450
0 6,000 0 0 90,000 261,000
0 15,000 0 0 220,000 615,000
0 982,000 310,000 0 6,219,955 23,400,000
0 746,300 0 0 40,000 798,300
0 299,480 0 0 40,000 341,480
0 601,540 41,000 0 1,700,000 2,342,540
0 289,500 0 0 1,450,000 1,739,500
0 2,930,000 0 0 450,000 3,380,000
0 0 0 5,000 1,000 41,000
0 15,000 0 0 342,000 377,000
0 2,000 0 0 60,000 72,100
0 146,000 0 0 1,220,000 1,366,000
0 170,000 0 0 4,300,000 4,512,000
0 6,000 0 0 116,000 122,000
0 60,500 0 0 1,620,000 1,680,500
$ 914,900 $ 7,886,420 $ 353,100 $ 2,863,500 $ 32,318,555 $ 96,073,620
3
CITY OF PASCO
2008 SUMMARIZED EXPENDITURES
ALL OPERATING FUNDS
OTHER
SALARIES PERSONNEL SERVICES
&WAGES BENEFITS SUPPLIES &CHARGES
GENERAL FUND:
CITY COUNCIL $ 78,000 $ 7,000 $ 1,100 $ 29,225
MUNICIPAL COURT 623,145 213,670 22,100 233,090
CITY MANAGER 432,475 129,125 7,200 101,400
POLICE DEPARTMENT 5,185,850 1,534,175 133,500 2,153,950
FIRE 2,713,775 614,355 39,800 215,060
ADMINISTRATIVE&COMM.SERVICES 2,473,980 759,175 184,150 1,424,475
COMMUNITY DEVELOPMENT 597,025 203,650 12,300 241,940
ENGINEERING 764,500 246,900 24,400 95,500
NON-DEPARTMENTAL 450,000 415,000 14,500 964,275
LIBRARY 0 0 1,500 47,600
TOTAL GENERAL FUND 13,318,750 4,123,050 440,550 5,506,515
SPECIAL REVENUE FUNDS:
CITY STREET 365,650 123,875 63,000 455,100
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 107,425 37,675 1,000 20,575
M.L.KING JR.COMMUNITY CENTER 48,575 16,375 3,600 58,090
AMBULANCE SERVICES 1,252,800 267,200 41,100 65,600
CONTINGENCY 0 0 0 0
CITY VIEW CEMETERY 88,000 26,175 45,000 32,400
ATHLETIC PROGRAMS 17,000 2,425 18,400 48,350
SENIOR CENTER OPERATING 96,375 33,200 12,000 87,582
MULTI-MODAL FACILITY 600 200 2,400 46,240
BI-CENTENIAL 0 0 0 0
RIVERSHORE TRAIL&MARINA MAINT 4,000 675 250 8,600
SPECIAL LODGING ASSESSMENT 0 0 0 190,000
LITTER ABATEMENT 0 0 0 12,000
REVOLVING ABATEMENT 0 0 0 21,500
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 1,000 250 200 108,400
DEBT SERVICE 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 2,347,220 819,325 730,800 1,943,100
INTERNAL SERVICE FUNDS:
EQUIPMENT RENTAL OPER.-GOV 226,150 75,925 403,500 46,600
EQUIPMENT RENTAL OPER.-PROP 0 0 135,600 13,500
EQUIP RENTAL REPLACEMENT-GOV 0 0 0 0
EQUIP RENTAL REPLACEMENT-PROP 0 0 0 0
MEDICAL/DENTAL INSURANCE 0 2,300,000 0 408,000
CENTRAL STORES 0 0 35,000 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 100,000 89,175 0 7,000
LANDFILL REMEDIATION 0 0 0 0
LOCAL IMPROVMT DISTRICT GUARANTY 0 0 0 0
TOTALALLFUNDS $ 17,973,545 $ 7,915,525 $ 1,932,400 $ 9,079,152
4
INTERGOVT INTERFUND ENDING
SERVICES CAPITAL DEBT PMT FOR INTERFUND FUND
&TAXES OUTLAY SERVICE SERVICES TRANSFERS BALANCE TOTAL
$ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 115,325
0 4,100 0 17,520 0 0 1,113,625
0 200 0 0 0 0 670,400
725,300 52,376 0 437,910 0 0 10,223,061
26,000 500 0 246,010 0 0 3,855,500
1,200 6,000 0 243,660 0 0 5,092,640
1,000 0 0 24,780 0 0 1,080,695
0 0 0 45,300 0 0 1,176,600
84,500 1,234,310 923,550 6,875 1,305,000 4,293,234 9,691,244
1,110,000 0 0 1,910 0 0 1,161,010
1,948,000 1,297,486 923,550 1,023,965 1,305,000 4,293,234 34,180,100
0 296,600 0 188,880 0 1,095 1,494,200
0 4,460,000 0 0 0 16,000 4,476,000
0 0 0 0 315,000 403,000 718,000
0 710,000 0 0 400,000 894,000 2,004,000
50 526,000 0 12,000 141,500 37,475 883,700
0 0 0 6,930 0 5,130 138,700
74,000 65,380 0 154,650 0 78,470 1,999,200
0 0 0 0 0 163,000 163,000
750 0 47,000 27,720 0 12,655 279,700
0 0 0 10,100 0 31,825 128,100
0 0 0 8,100 0 5,943 243,200
0 0 0 4,310 0 3,750 57,500
0 0 0 0 0 5,750 5,750
0 0 0 2,800 0 9,475 25,800
0 0 0 0 0 100 190,100
0 0 0 1,200 0 3,900 17,100
0 0 0 9,000 0 294,500 325,000
135,000 0 101,975 0 0 8,525 245,500
0 0 0 0 0 1,935,100 1,935,100
0 175,000 0 0 0 4,025,000 4,200,000
0 0 0 0 0 725,000 725,000
0 340,000 125,425 2,400 0 12,775 590,450
0 0 165,300 0 0 95,700 261,000
0 0 382,050 0 0 232,950 615,000
1,927,500 6,841,300 4,259,175 1,264,920 400,000 2,866,660 23,400,000
0 9,000 0 17,400 0 19,725 798,300
0 0 0 9,600 0 182,780 341,480
0 400,000 0 0 0 1,942,540 2,342,540
0 250,000 0 0 0 1,489,500 1,739,500
0 0 0 18,000 0 654,000 3,380,000
0 0 0 0 0 6,000 41,000
0 0 0 0 15,000 362,000 377,000
0 0 0 0 2,000 70,100 72,100
0 0 0 0 50,000 1,316,000 1,366,000
0 0 0 12,000 0 4,303,825 4,512,000
0 0 0 0 0 122,000 122,000
0 5,000 0 0 0 1,675,500 1,680,500
$ 4,085,300 $ 15,375,766 $ 6,004,475 $ 2,773,975 $ 2,628,500 $ 28,304,982 $ 96,073,620
5
CITY OF PASCO
REVENUE SUMMARY
GENERALFUND
SOURCE OF REVENUE 2005 2006 2007 2008
ACTUAL ACTUAL BUDGET BUDGET
TAXES:
GENERAL PROPERTY $ 4,323,410 $ 4,748,822 $ 5,205,000 $ 5,503,000
RETAIL SALES TAX 7,857,149 8,225,795 7,071,300 8,050,000
UTILITY
Natural Gas 541,024 693,394 620,000 720,000
Solid Waste 356,733 341,674 400,000 420,000
Cable TV 259,930 265,108 300,000 250,000
Telephone 1,296,632 1,417,805 1,380,000 1,600,000
Electricity 2,644,026 2,770,008 2,500,000 2,900,000
Water 464,264 482,885 510,000 520,000
Sewer 692,505 699,891 640,000 660,000
OTHER TAXES
Gambling 800,137 609,784 750,000 750,000
Leasehold 158,558 156,764 150,000 150,000
Admissions/Other 48,669 38,017 45,000 40,000
19,443,037 $20,449,947 $19,571,300 $21,563,000
LICENSES AND PERMITS:
BUSINESS LICENSES 269,088 276,342 260,300 268,100
RENTAL LICENSES 42,120 42,536 45,800 45,800
BUILDING PERMITS 1,797,089 1,536,292 600,000 600,000
ANIMAL LICENSES 37,539 48,092 38,000 47,000
FRANCHISE FEES 173,285 0 0 0
OTHER 7,405 9,346 13,000 10,000
2,326,526 1,912,608 957,100 970,900
INTERGOVERNMENTAL:
GRANTS 111,022 109,640 78,000 98,000
STATE SHARED REVENUES
PUD Privilege Tax 132,941 126,330 125,000 125,000
Nuclear Generating Tax 216,102 264,419 220,000 250,000
Criminal Justice-Pop. 7,797 8,639 8,000 10,000
Criminal Justice-Spec. Prog. 31,018 34,022 32,000 38,000
DUI-Cities 7,027 7,443 7,000 8,000
Liquor Excise Tax 171,858 196,702 185,000 190,000
Liquor Board Profits 291,428 286,709 300,000 300,000
City-County Assistance 55,552 159,225 100,000 100,000
IN LIEU PAYMENTS 0 0 500 500
INTERLOCAL REVENUES 32,708 0 45,000 45,000
INTERGOVERNMENTAL SERVICE REVENUES 137,166 214,661 444,000 22,000
1,194,619 1,407,790 1,544,500 1,186,500
6
CITY OF PASCO
REVENUE SUMMARY
GENERALFUND
SOURCE OF REVENUE 2005 2006 2007 2008
ACTUAL ACTUAL BUDGET BUDGET
CHARGES FOR SERVICE:
ENGINEERING SERVICES 385,273 493,847 368,000 340,000
PLANNING CHARGES 220,579 321,780 164,000 164,000
SALE OF COPIES 5,068 5,889 4,600 4,600
LAW ENFORCEMENT 133,611 189,599 166,000 166,000
MUNI COURT CHARGES 281,020 286,488 285,000 330,000
ADMIN.SERVICES 909,300 957,960 990,540 954,900
RECREATION FEES 139,241 127,332 125,600 125,600
AIRPORT FIRE SERVICES 352,346 467,381 405,000 436,000
MISCELLANEOUS 35,039 39,021 40,600 77,400
2,461,477 2,889,297 2,549,340 2,598,500
FINES&FORFEITURES
COURT FINES 657,426 753,299 682,000 831,000
COURT COST RECOUPED 21,451 11,709 13,500 14,400
PROBATION FEES 23,826 24,502 23,000 25,000
CONFISCATED MONEY 6,511 7,210 2,500 4,500
709,214 796,720 721,000 874,900
MISCELLANEOUS REVENUE:
INTEREST EARNINGS 281,235 324,402 277,000 380,000
RENTS 443,294 458,657 436,700 438,200
CONTRIBUTIONS 15,185 20,437 10,500 10,500
OTHER MISCELLANEOUS 114,867 209,963 4,600 24,600
854,581 1,013,459 728,800 853,300
TOTAL GENERAL FUND
REVENUE 26,989,454 28,469,821 26,072,040 28,047,100
OTHER FINANCING SOURCES:
LOAN PAYMENTS RECD 11,500 23,400 0 0
OPERATING TRANSFERS 302,007 80,680 133,000 131,000
PROCEEDS OF L.T. DEBT 0 0 0 0
SALE OF ASSETS 25,695 0 1,000 1,000
INSURANCE RECOVERIES 19,197 530 1,000 1,000
358,399 104,610 135,000 133,000
TOTAL GENERAL FUND REVENUE
OTHER FINANCING SOURCES 27,347,853 28,574,431 26,207,040 28,180,100
BEGINNING FUND BALANCE 5,608,741 7,062,462 6,000,000 6,000,000
TOTAL GENERAL FUND RESOURCES $ 32,956,594 $ 35,636,893 $ 32,207,040 $ 34,180,100
7
CITY OF PASCO
EXPENDITURE SUMMARY
ALL OPERATING FUNDS
2005 2006 2007 2008
ACTUAL ACTUAL BUDGET BUDGET
GENERAL FUND $ 32,956,594 $ 35,636,893 $ 32,207,040 $ 34,180,100
CITY STREET 1,243,974 1,496,513 1,407,200 1,494,200
ARTERIAL STREET 2,657,166 8,411,367 5,957,800 4,476,000
1-182 CORRIDOR TRAFFIC IMPACT FUND 0 440,128 382,000 718,000
STREET OVERLAY 2,308,938 2,331,466 1,947,000 2,004,000
COMMUNITY DEVELOPMENT BLOCK GRANT 1,061,930 954,269 859,500 883,700
M.L. KING JR.COMMUNITY CENTER 123,666 148,034 126,700 138,700
AMBULANCE SERVICES 1,902,907 2,252,884 1,858,200 1,999,200
CONTINGENCY 146,941 152,752 154,644 163,000
CITY VIEW CEMETERY -1,696 248,129 258,700 279,700
ATHLETIC PROGRAMS 128,341 155,911 147,100 128,100
SENIOR CENTER OPERATING 239,510 269,585 228,750 243,200
MULTI-MODAL FACILITY 50,576 57,448 49,100 57,500
BI-CENTENIAL 5,326 5,537 5,500 5,750
RIVERSHORE TRAIL& MARINA MAINT 29,417 31,949 31,800 25,800
SPECIAL LODGING ASSESSMENT 189,205 193,732 180,100 190,100
LITTER ABATEMENT 19,109 17,687 21,100 17,100
REVOLVING ABATEMENT 224,062 303,773 263,000 325,000
TRAC DEVELOPMENT&OPERATIONS 298,747 347,601 241,000 245,500
PARK DEVELOPMENT 3,061,135 2,873,907 2,215,100 1,935,100
CAPITAL IMPROVEMENTS 3,384,074 3,730,887 2,625,000 4,200,000
INDUSTRIAL DEVELOPMENT&INFRASTRUCTURE 1,015,991 1,292,678 760,000 725,000
STADIUM/CONVENTION CENTER 228,664 275,793 1,243,400 590,450
SUN WILLOWS DEVELOPMENT 1,240,681 246,943 0 0
1999 G.O. BOND FIRE/LIBRARY 267,721 269,810 264,000 261,000
2002 G.O. REFUNDING 590,272 603,999 596,000 615,000
WATER/SEWER UTILITY 35,876,960 34,964,712 26,328,955 23,400,000
EQUIP RENTAL OPERATIONS-GOV 669,730 705,316 792,640 798,300
EQUIP RENTAL OPERATIONS-PROP 169,175 172,897 310,420 341,480
EQUIP RENTAL REPLACEMENT-GOV 1,379,782 1,803,365 2,052,960 2,342,540
EQUIP RENTAL REPLACEMENT-PROP 1,575,297 1,573,760 1,561,332 1,739,500
MEDICAL/DENTAL INSURANCE 2,395,003 2,441,350 2,863,000 3,380,000
CENTRAL STORES 27,990 37,887 27,000 41,000
CITY VIEW CEMETERY TRUST 315,426 335,336 346,000 377,000
CITY VIEW CEMETERY PRE-NEED TRUST 38,949 51,732 40,800 72,100
BOULEVARD PERPETUAL MAINTENANCE 972,525 1,176,405 1,221,000 1,366,000
OLD FIREMEN'S PENSION TRUST 4,130,155 4,286,287 3,754,000 4,512,000
LANDFILL REMEDIATION 108,357 113,598 114,000 122,000
LOCAL IMPROVEMENT DISTRICT GUARANTY 1,208,453 1,596,181 1,265,500 1,680,500
TOTALALLFUNDS $102,241,053 $112,008,501 $ 94,707,341 $ 96,073,620
8
CITY OF PASCO
EXPENDITURE SUMMARY
GENERALFUND
2005 2006 2007 2008
DEPARTMENT ACTUAL ACTUAL BUDGET BUDGET
CITY COUNCIL $ 84,831 $ 106,376 $ 106,150 $ 115,325
MUNICIPAL COURT 825,946 977,330 996,515 1,113,625
CITY MANAGER 543,614 617,137 603,550 670,400
POLICE DEPARTMENT 8,140,292 8,570,660 8,809,373 10,223,061
FIRE DEPARTMENT 2,784,373 3,848,386 3,539,260 3,855,500
ADMINISTRATIVE&COMMUNITY SERVICES 4,322,889 4,553,616 4,706,185 5,092,640
COMMUNITY DEVELOPMENT 1,169,228 1,304,942 1,070,450 1,080,695
ENGINEERING 1,054,269 1,206,579 1,080,730 1,176,600
NON-DEPARTMENTAL 6,114,787 6,996,609 5,670,855 5,398,010
LIBRARY 864,921 940,963 1,030,000 1,161,010
TOTAL OPERATIONS 25,905,150 29,122,598 27,613,068 29,886,866
UNRESERVED ENDING FUND BALANCE 7,051,444 6,514,295 4,593,972 4,293,234
TOTAL EXPENDITURES $ 32,956,594 $ 35,636,893 $ 32,207,040 $ 34,180,100
2005 2006 2007 2008
CATEGORY ACTUAL ACTUAL BUDGET BUDGET
SALARIES AND WAGES $ 10,704,028 $ 12,214,016 $ 12,319,040 $ 13,318,750
PERSONNEL BENEFITS 2,627,336 3,018,339 3,549,210 4,123,050
SUPPLIES 405,410 410,364 414,450 440,550
OTHER SERVICES/CHARGES 5,498,961 5,571,271 5,337,450 5,506,515
INTERGOVT'L SERVICES&TAXES 1,372,147 1,916,669 1,630,850 1,948,000
CAPITAL OUTLAY 1,405,380 1,179,645 910,068 1,297,486
DEBT SERVICE 945,548 896,982 1,025,380 923,550
INTERFUND PMT FOR SERVICES 556,340 821,612 973,620 1,023,965
INTERFUND TRANSFERS 2,390,000 3,093,700 1,453,000 1,305,000
TOTAL OPERATIONS 25,905,150 29,122,598 27,613,068 29,886,866
UNRESERVED ENDING FUND BALANCE 7,051,444 6,514,295 4,593,972 4,293,234
TOTAL EXPENDITURES $ 32,956,594 $ 35,636,893 $ 32,207,040 $ 34,180,100
9
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PAGE
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10
INDIVIDUAL
GENERAL
FUND
DEPARTMENTS
11
City Council
The City has a Council-Manager form of government. 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 B-F REGIONAL COUNCIL
FIREMEN'S PENSION BOARD B-F-TRANSIT AUTHORITY
CODE ENFORCEMENT B-F-HEALTH DISTRICT
BOARD
PUBLIC FACILITIES DISTRICT
CITY MANAGER
12
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 exercising
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
2005 2006 2007 2008
FUNCTION ACTUAL ACTUAL BUDGET BUDGET
SALARIES AND WAGES $ 62,430 $ 72,006 $ 72,325 $ 78,000
PERSONNEL BENEFITS 5,485 6,258 6,300 7,000
SUPPLIES 488 1,127 1,100 1,100
OTHER SERVICES/CHARGES 16,428 26,985 26,425 29,225
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
TOTAL EXPENDITURES $ 84,831 $ 106,376 $ 106,150 $ 115,325
PERSONNEL SUMMARY
MONTHLY/
NUMBER OF EMPLOYEES HOURLY
RANGE
POSITION 2005 2006 2007 2008 MIN - MAX
MAYOR 1.00 1.00 1.00 1.00 1100
COUNCILMEMBER 6.00 6.00 6.00 6.00 900
TOTAL 7.00 7.00 7.00 7.00
13
Municipal Court
CITY MANAGER
JUDGE
COURT
ADMINISTRATOR
COURT SERVICES LEAD COURT CLERK
SPECIALIST PROBATION OFFICER
DEPUTY COURT CLERKS PROBATION
CLERK
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.
14
MUNICIPAL COURT EXPENDITURES
2005 2006 2007 2008
FUNCTION ACTUAL ACTUAL BUDGET BUDGET
SALARIES AND WAGES $ 505,832 $ 547,830 $ 565,175 $ 623,145
PERSONNEL BENEFITS 113,621 134,865 181,850 213,670
SUPPLIES 15,861 16,552 19,400 22,100
OTHER SERVICES/CHARGES 181,625 268,090 214,990 233,090
INTERGOVT'L SERVICES&TAXES 0 0 0 0
CAPITAL OUTLAY 1,027 2,373 3,100 4,100
DEBT SERVICE 0 0 0 0
INTERFUND PMT FOR SERVICES 7,980 7,620 12,000 17,520
INTERFUND TRANSFERS 0 0 0 0
TOTAL EXPENDITURES $ 825,946 $ 977,330 $ 996,515 $ 1,113,625
PERSONNEL SUMMARY
MONTHLY/
NUMBER OF EMPLOYEES HOURLY
RANGE
POSITION 2005 2006 2007 2008 MIN - MAX
JUDGE 0.75 0.75 0.75 0.75 7,227
COURT ADMINISTRATOR 1.00 1.00 1.00 1.00 5,782
COURT PROBATION OFFICER 1.00 1.00 1.00 1.00 18.76-24.70
COURT SERVICES SPEC. 2.00 1.00 1.00 2.00 18.76-24.70
LEAD COURT CLERK 1.00 1.00 1.00 1.00 16.76-22.07
DEPUTY COURT CLERK 5.00 5.50 5.50 5.50 14.91 -19.63
PROBATION CLERK 1.00 2.50 2.50 2.50 14.91 -19.63
TOTAL 11.75 12.75 12.75 13.75
15
City Manager
CITY MANAGER
SECRETARY
PERSONNEL COMMUNICATIONS
MANAGER SPECIALIST
SECRETARY
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.
16
CITY MANAGER EXPENDITURES
2005 2006 2007 2008
FUNCTION ACTUAL ACTUAL BUDGET BUDGET
SALARIES AND WAGES $ 352,754 $ 419,303 $ 414,730 $ 432,475
PERSONNEL BENEFITS 65,513 95,415 104,450 129,125
SUPPLIES 3,966 5,489 5,500 7,200
OTHER SERVICES/CHARGES 119,844 96,930 78,670 101,400
INTERGOVT'L SERVICES&TAXES 0 0 0 0
CAPITAL OUTLAY 1,537 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 $ 543,614 $ 617,137 $ 603,550 $ 670,400
PERSONNEL SUMMARY
MONTHLY/
NUMBER OF EMPLOYEES HOURLY
RANGE
POSITION 2005 2006 2007 2008 MIN - MAX
CITY MANAGER 1.00 1.00 1.00 1.00 11,472
PERSONNEL MANAGER 1.00 1.00 1.00 1.00 7,005
COMMUNICATIONS SPEC. 0.50 0.00 1.00 1.00 25.79-33.95
PERSONNEL ANALYST 1.00 1.00 1.00 1.00 19.90-26.20
MANAGEMENT ASSISTANT 1.00 0.50 0.00 0.00
EXECUTIVE SECRETARY 1.00 1.00 1.00 1.00 19.52-25.70
PAYROLL CLERK 0.00 1.00 1.00 1.00 16.43-21.63
SECRETARY 1 0.08 0.08 0.00 0.00
IDEPARTMENT ASSISTANT 1 1 0.00 1 0.00 1 0.50 1 1.00 1 9.36-12.32
TOTAL 5.58 5.58 6.50 7.00
17
Police
CITY MANAGER
CHIEF OF
POLICE
SECRETARY
SUPPORT SERVICES FIELD OPERATIONS INVESTIGATIVE
CAPTAIN CAPTAIN SERVICES
CAPTAIN
LEAD POLICE
SERVICES SERGEANTS SECRETARY
SPECIALIST
POLICE CORPORALS METRO DRUG
SERVES SARGEANTS
SPECIALIST TASK FORCE
CRIME POLICE
PREVENTION QFFICERS
SPECIALIST CORPORALS
DOMESTIC CRIME
VIOLENCE ANALYST
SERVICES DETECTIVES
COORDINATOR
RESOURCE
OFFICERS AND EVIDENCE
G.R.E.A.T. TECHNICIAN
PROGRAM
The Pasco Polic 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.
18
POLICE EXPENDITURES
2005 2006 2007 2008
FUNCTION ACTUAL ACTUAL BUDGET BUDGET
SALARIES AND WAGES $ 4,256,184 $ 4,492,614 $ 4,458,250 $ 5,185,850
PERSONNEL BENEFITS 1,027,847 1,147,356 1,324,255 1,534,175
SUPPLIES 104,587 117,602 121,600 133,500
OTHER SERVICES/CHARGES 2,010,874 1,948,260 1,919,850 2,153,950
INTERGOVT'L SERVICES&TAXES 429,368 438,589 515,150 725,300
CAPITAL OUTLAY 38,532 26,167 22,068 52,376
DEBT SERVICE 0 0 0 0
INTERFUND PMT FOR SERVICES 272,900 400,072 448,200 437,910
INTERFUND TRANSFERS 0 0 0 0
TOTAL EXPENDITURES $ 8,140,292 $ 8,570,660 $ 8,809,373 $ 10,223,061
PERSONNEL SUMMARY
MONTHLY/
NUMBER OF EMPLOYEES HOURLY
RANGE
POSITION 2005 2006 2007 2008 MIN - MAX
POLICE CHIEF 1.00 1.00 1.00 1.00 8,562
CAPTAIN 3.00 3.00 3.00 3.00 7,338
SERGEANT 6.00 6.00 6.00 6.00 36.19-40.53
CORPORAL 4.00 4.00 4.00 4.00 33.18-37.16
DETECTIVE/OFFICER 48.00 48.00 50.00 52.00 30.16-33.78
CRIME SPECIALIST 1.00 1.00 1.00 1.00 18.67-24.61
COMM. RELATIONS SPEC. 1.00 1.00 1.00 1.00 18.67-24.61
DOMESTIC VIOLENCE SPEC. 1.00 1.00 1.00 1.00 18.67-24.61
EVIDENCE TECHNICIAN 1.00 1.00 1.00 1.00 18.67-24.61
SECRETARY 2 1.00 1.00 1.00 1.00 16.76-22.07
LEAD POLICE SERVS.SPEC. 1.00 1.00 1.00 1.00 15.74-20.68
POLICE SVCS. SPEC. 4.00 5.00 4.00 4.00 14.85- 19.51
SECRETARY 1 1 1.00 1 1.00 1 1.00 1 1.00 1 14.33
TOTAL 73.00 74.00 75.00 77.00
19
Fire
CITY MANAGER
FIRE CHIEF
DEPT ASST I[
ASSISTANT
FIRE CHIEF
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 material
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 30 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.
20
FIRE EXPENDITURES
2005 2006 2007 2008
FUNCTION ACTUAL ACTUAL BUDGET BUDGET
SALARIES AND WAGES $ 2,118,536 $ 2,983,879 $ 2,587,200 $ 2,713,775
PERSONNEL BENEFITS 385,919 447,673 523,430 614,355
SUPPLIES 36,839 31,102 32,800 39,800
OTHER SERVICES/CHARGES 137,510 198,788 139,750 215,060
INTERGOVT'L SERVICES&TAXES 19,947 23,817 26,000 26,000
CAPITAL OUTLAY 2 347 1,000 500
DEBT SERVICE 0 0 0 0
INTERFUND PMT FOR SERVICES 85,620 162,780 229,080 246,010
INTERFUND TRANSFERS 0 0 0 0
TOTAL EXPENDITURES $ 2,784,373 $ 3,848,386 $ 3,539,260 $ 3,855,500
PERSONNEL SUMMARY
MONTHLY/
NUMBER OF EMPLOYEES HOURLY
RANGE
POSITION 2005 2006 2007 2008 MIN - MAX
FIRE CHIEF 1.00 1.00 1.00 1.00 8,116
ASS'T FIRE CHIEF 0.50 0.50 0.50 0.50 7,005
CAPTAIN 3.00 3.00 3.00 3.00 27.94-29.06
LIEUTENANT 9.00 9.00 9.00 9.00 25.97-27.01
FIREFIGHTER 21.00 21.00 21.00 21.00 18.71 -24.01
DEPART. ASSISTANT 2 0.25 0.25 0.25 0.25 14.91 -19.63
TOTAL 34.75 34.75 34.75 34.75
21
Administrative and Community Services
CITY MANAGER
ADMINISTRATIVE AND COMMUNITY
SERVICES DIRECTOR Ij
LEGAL DIVISION-
SECRETARY PARALEGAL/
SECRETARY
FINANCE CITY IN RECREATION FACILITIES/
CLERK SERVICES SERVICE
MANAGER GROUNDS
MANAGER MANAGER SUPERINTENDANT
ACCOUNTING INFORMATION RECREATION CHIEF
SUPERVISOR DEPUTY SYSTEMS SPECIALISTS GROUNSMAN
CITY CLERK SPECIALIST
SENIOR DEPARTMENT GROUNDSMENI
ACCOUNTANT CUSTOMER INFORMATION ASSISTANT 2'S FACILITY MAINT.
SERVICE SERVICES
MANAGER TECHNICIANS
STAFF TEMPORARY
ACCOUNTANTS EMPLOYEES
UTILITY GROUNDSMAN II
BILLING
ACCOUNTING CLERKS PARK PATROL
CLERKS (DEPT ASST 2) TEMPORARY
EMPLOYEES
AP/AR CLERKS CUSTOMER
SERVICE
)DEPT ASST 2)
REPRESENT.
(DEPT ASST 2)
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 external services, including adult
and youth recreation services, senior citizens services, and utility customer services.
The Finance Division is responsible for providing accurate financial information and consistent customer
service to the City organizations and citizens. The Accounting section is primarily responsible for the
supervision and accountability of City resources through fiscally prudent budgeting, accounting and
reporting and inter-office mail services to all City departments. This section is also responsible for the
billing for all monies owed to the City except for water/sewer monthly bills and the payment of all bills.
The Customer Service section is responsible for the controlling and receipting of all City revenues,
monthly billing for the water/sewer utility and providing customer assistance in all areas.
The Information Services Division is responsible for the City's computer and telecommunications
systems. It develops, implements, and maintains all automated municipal information applications.
The Administrative Services Division is responsible for purchasing controls, records management,
risk management, legal services and the City Clerk function.
The Recreation Services Division is responsible for the operation and implimentation of recreational
activities in the community.
The Facilities Division is responsible for the maintenance of City facilities and grounds.
22
ADMINISTRATIVE & COMMUNITY SERVICES EXPENDITURES
2005 2006 2007 2008
FUNCTION ACTUAL ACTUAL BUDGET BUDGET
SALARIES AND WAGES $ 2,228,831 $ 2,335,595 $ 2,347,060 $ 2,473,980
PERSONNEL BENEFITS 483,055 548,043 666,925 759,175
SUPPLIES 192,472 188,828 177,050 184,150
OTHER SERVICES/CHARGES 1,278,973 1,281,170 1,297,550 1,424,475
INTERGOVT'L SERVICES&TAXES 0 981 1,200 1,200
CAPITAL OUTLAY 1,678 5,459 1,000 6,000
DEBT SERVICE 0 0 0 0
INTERFUND PMT FOR SERVICES 137,880 193,540 215,400 243,660
INTERFUND TRANSFERS 0 0 0 0
TOTAL EXPENDITURES $ 4,322,889 $ 4,553,616 $ 4,706,185 $ 5,092,640
PERSONNEL SUMMARY
MONTHLY/
NUMBER OF EMPLOYEES HOURLY
RANGE
POSITION 2005 2006 2007 2008 MIN - MAX
ADMIN &COMM SVCS DIR. 1.00 1.00 1.00 1.00 8,562
FINANCE MANAGER 1.00 1.00 1.00 1.00 7,561
INFORMATION SVCS MGR 1.00 1.00 1.00 1.00 7,338
RECREATION SERVICES MGR 1.00 1.00 1.00 1.00 6,115
ADMINISTRATIVE SVCS MGR 1.00 0.50 0.00 0.00
FACILITY&GROUNDS SUP 1.00 1.00 1.00 1.00 5,782
UTILITY SUPERVISOR 1.00 1.00 1.00 1.00 4,781
ACCOUNTING SUPERVISOR 1.00 1.00 1.00 1.00 25.79-33.95
CHIEF GROUNDSMAN 1.50 1.00 1.00 1.00 26.40-28.94
SENIOR ACCOUNTANT 1.00 1.00 1.00 1.00 23.36-30.75
GROUNDSMAN I 6.00 6.50 7.50 8.50 21.28-23.62
FACILITIES MAINTENANCE I 1.00 1.00 1.00 1.00 21.28-23.62
INFORMATION SYST. SPEC. 1.00 1.00 1.00 1.00 20.79-27.37
STAFF ACCOUNTANT 1.00 1.00 2.00 2.00 19.90-26.20
ADMIN. SPEC./CITY CLERK 0.00 0.50 1.00 1.00 19.52-25.70
PARALEGAL 1.00 1.00 1.00 1.00 18.76-24.70
RECREATION SPECIALIST 2.00 2.00 2.00 2.00 18.76-24.70
GROUNDSMAN II 1.00 1.00 1.00 1.00 18.46-20.80
ACCOUNTING CLERK 0.75 0.75 0.75 0.75 16.76-22.07
DEPUTY CITY CLERK 1.00 1.00 1.00 1.00 16.76-22.07
SECRETARY 2 1.00 1.00 1.00 1.00 16.76-22.07
INFORM SVC TECHNICIAN 2.75 2.75 2.75 2.75 16.76-22.07
PAYROLL CLERK 1.00 0.00 0.00 0.00
DEPARTMENT ASSISTANT II 9.25 9.25 9.00 9.00 14.91 - 19.63
SECRETARY 1 0.50 0.50 0.50 0.50 14.33- 18.87
PARK PATROL 0.25 0.25 0.25 0.25 12.36- 16.27
DEPARTMENT ASSISTANT 1 0.875 0.875 0.375 0.375 9.36- 12.32
TOTAL 40.875 39.875 41.125 42.125
23
Community Development
CITY MANAGER
COMMUNITY&
ECONOMIC
DEVELOPMENT
DIRECTOR
SECRETARY2
URBAN INSPECTION
DEVELOPMENT CITY PLANNER SERVICES
COORDINATOR MANAGER
ASSOCIATE
BLOCK GRANT CITY PLANNER CODE BUILDING
COORDINATOR ENFORCEMENT INSPECTORS
OFFICERS
PLANNER I
CODE PERMIT
[ENFORCEMENT TECHNICIANS
OFFICER
SECRETARYI
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.
24
COMMUNITY DEVELOPMENT EXPENDITURES
2005 2006 2007 2008
FUNCTION ACTUAL ACTUAL BUDGET BUDGET
SALARIES AND WAGES $ 516,681 $ 552,497 $ 593,800 $ 597,025
PERSONNEL BENEFITS 118,188 138,076 181,950 203,650
SUPPLIES 16,210 15,558 16,100 12,300
OTHER SERVICES/CHARGES 488,590 567,377 250,840 241,940
INTERGOVT'L SERVICES&TAXES 4,303 2,625 1,000 1,000
CAPITAL OUTLAY 896 4,869 0 0
DEBT SERVICE 0 0 0 0
INTERFUND PMT FOR SERVICES 24,360 23,940 26,760 24,780
INTERFUND TRANSFERS 0 0 0 0
TOTAL EXPENDITURES $ 1,169,228 $ 1,304,942 $ 1,070,450 $ 1,080,695
PERSONNEL SUMMARY
MONTHLY/
NUMBER OF EMPLOYEES HOURLY
RANGE
POSITION 2005 2006 2007 2008 MIN - MAX
COMMUNITY DEV. DIRECTOR 1.0 1.0 1.0 1.0 7,783
INSPECTION SERVICES MGR. 1.0 1.0 1.0 1.0 6,115
CITY PLANNER 1.0 1.0 1.0 1.0 26.83-35.32
ASSOCIATE PLANNER 1.0 1.0 1.0 1.0 20.79-27.37
BUILDING INSPECTOR 1.0 1.0 1.0 1.0 20.79-27.37
CODE ENFORCEMENT OFF. 3.0 3.0 3.0 3.0 18.76-24.70
PLANNER 1 1.0 1.0 1.0 1.0 16.76-22.07
SECRETARY 2 0.67 0.67 0.67 0.67 16.76-22.07
PERMIT TECHNICIAN 2.00 2.00 2.00 2.00 16.10-21.2
SECRETARY 1 1 0.50 1 0.50 1 0.50 0.50 1 14.33- 18.87
TOTAL 12.17 12.17 12.17 12.17
25
Public Works - Engineering
CITY MANAGER
PUBLIC WORKS
DIRECTOR
SECRETARY SECRETARY
------------------ ------ -------------I----------------------------,
WATER/SEWER CITY STREETS EQUIPMENT
ENGINEER RENTAL
ENGINEERING SENIOR ASSOCIATE CONSTRUCTION UTILITY
TECHNICIAN I ENGINEERS ENGINEERS MANAGER ENGINEER
ENGINEERING MAPPING/ CONSTRUCTION ;INSTRUMENTATION:
TECHNICIAN II CADD TECH. INSPECTORS TECHNICIAN
The Public Works Department acts as the community stewards for the planning, design, construction,
inspection, operation and maintenance of the City's infrastructure. This includes all roadways,
sidewalks, street signals, street lighting, storm drainage,water production facitilites, water and
sewerage conveyance systems and sewage treatment systems.
This takes the dedicated commitment of professional engineers and support staff acting under the
oversight and management of the Public Works Director.
The Engineering Division is responsible for the planning, designing, surveying,field inspection, and
contract administration for most construction projects within the City. The Division also performs
mapping and drafting services, assists in the formation and administration of local improvement
projects, and monitors traffic patterns and related problems.
The primary principle followed in the performance of this mission is to"Hold paramount the safety,
health and welfare of the public."
26
ENGINEERING EXPENDITURES
2005 2006 2007 2008
FUNCTION ACTUAL ACTUAL BUDGET BUDGET
SALARIES AND WAGES $ 662,780 $ 810,292 $ 705,500 $ 764,500
PERSONNEL BENEFITS 152,646 192,466 204,050 246,900
SUPPLIES 21,413 15,588 26,400 24,400
OTHER SERVICES/CHARGES 185,929 146,663 102,600 95,500
INTERGOVT'L SERVICES&TAXES 0 0 0 0
CAPITAL OUTLAY 3,901 7,910 0 0
DEBT SERVICE 0 0 0 0
INTERFUND PMT FOR SERVICES 27,600 33,660 42,180 45,300
INTERFUND TRANSFERS 0 0 0 0
TOTAL EXPENDITURES $ 1,054,269 $ 1,206,579 $ 1,080,730 $ 1,176,600
PERSONNEL SUMMARY
MONTHLY/
NUMBER OF EMPLOYEES HOURLY
RANGE
POSITION 2005 2006 2007 2008 MIN - MAX
PUBLIC WORKS DIRECTOR 0.2 0.2 0.2 0.2 9,117
CITY ENGINEER 1.0 1.0 1.0 1.0 7,561
CONSTRUCTION MANAGER 0.0 1.0 1.0 1.0 29.55-38.90
SENIOR ENGINEER 1.0 2.0 1.0 1.0 27.88-36.70
ASSOCIATE ENGINEER 2 2.0 2.0 2.0 2.0 25.79-33.95
ASSOCIATE ENGINEER 1 1.0 1.0 1.0 2.0 24.31 -32.00
CONSTRUCTION INSPECTOR 3.0 3.0 3.0 2.0 20.79-27.37
MAPPING/CADD TECH 1.0 1.0 1.0 1.0 19.90-26.20
ENGINEERING TECHNICIAN 2 2.0 2.0 1.0 1.0 19.52-25.70
ENGINEERING TECHNICIAN 1 0.0 0.0 1.0 1.0 16.76-22.07
SECRETARY 2 1.0 1.0 1.0 1.0 16.76-22.07
SECRETARY 1 1.0 1.0 1.0 1.0 14.33-18.87
TOTAL 13.2 15.2 14.2 14.2
27
NON - DEPARTMENTAL
Non-Departmental Expenditures are General Fund expenditures not associated with a specific department.
These expenditures include salary adjustments not known at the time the budget was prepared, capital
expenditures, debt service and transfers to other funds.
NON-DEPARTMENTAL EXPENDITURES
2005 2006 2007 2008
FUNCTION ACTUAL ACTUAL BUDGET BUDGET
SALARIES AND WAGES $ 0 $ 0 $ 575,000 $ 450,000
PERSONNEL BENEFITS 275,062 308,187 356,000 415,000
SUPPLIES 12,350 17,494 13,000 14,500
OTHER SERVICES/CHARGES 1,033,909 991,614 1,258,275 964,275
INTERGOVT'L SERVICES&TAXES 100,111 556,112 107,500 84,500
CAPITAL OUTLAY 1,357,807 1,132,520 882,700 1,234,310
DEBT SERVICE 945,548 896,982 1,025,380 923,550
INTERFUND PMT FOR SERVICES 0 0 0 6,875
INTERFUND TRANSFERS 2,390,000 3,093,700 1,453,000 1,305,000
SUB-TOTAL EXPENDITURES 6,114,787 6,996,609 5,670,855 5,398,010
ENDING FUND BALANCE 7,051,444 6,514,295 4,593,972 4,293,234
TOTAL EXPENDITURES $ 13,166,231 $ 13,510,904 $ 10,264,827 $ 9,691,244
LIBRARY
The City contracts with the Mid-Columbia Library District to deliver library services at the city-owned
facility.
LIBRARY EXPENDITURES
2005 2006 2007 2008
FUNCTION ACTUAL ACTUAL BUDGET BUDGET
SALARIES AND WAGES $ 0 $ 0 $ 0 $ 0
PERSONNEL BENEFITS 0 0 0 0
SUPPLIES 1,224 1,024 1,500 1,500
OTHER SERVICES/CHARGES 45,279 45,394 48,500 47,600
INTERGOVT'L SERVICES&TAXES 818,418 894,545 980,000 1,110,000
CAPITAL OUTLAY 0 0 0 0
DEBT SERVICE 0 0 0 0
INTERFUND PMT FOR SERVICES 0 0 0 1,910
INTERFUND TRANSFERS 0 0 0 0
TOTAL EXPENDITURES $ 864,921 $ 940,963 $ 1,030,000 $ 1,161,010
28
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.
29
Public Works - Street
CITY MANAGER
PUBLIC WORKS
DIRECTOR
FIELD DIVISION
MANAGER
SECRETARY1
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 2005 2006 2007 2008 MIN.-MAX.
PUBLIC WORKS DIRECTOR 0.20 0.20 0.20 0.20 9,117
FIELD DIVISION MANAGER 0.30 0.30 0.15 0.15 7,005
ASST. FIELD DIVISION MGR 0.35 0.35 0.35 0.35 5,337
LEAD STREET WORKER 1.00 1.00 1.00 1.00 23.70-25.89
HEAVY EQUIP. OPERATOR 3.00 3.00 3.00 3.00 21.28-23.62
UTILITY MAINT.WORKER 2.00 2.00 2.00 2.00 16.54-18.87
SECRETARY 1 0.20 0.20 0.20 0.20 14.33-18.87
7.05 7.05 6.90 6.90
30
CITY STREET FUND REVENUES
2005 2006 2007 2008
REVENUE ACTUAL ACTUAL BUDGET BUDGET
TAXES $ 174,250 $ 177,676 $ 178,000 $ 190,000
LICENSES AND PERMITS 11,770 203,626 182,000 212,000
INTERGOVERNMENTAL 613,785 741,450 670,000 780,000
CHARGES FOR SERVICES 0 0 0 0
FINES&FORFEITURES 0 0 0 0
MISCELLANEOUS REVENUES -2,415 20,302 2,100 2,100
OTHER FINANCING SOURCES 11,074 109 100 100
INTERFUND TRANSFERS 440,000 280,000 300,000 280,000
TOTAL REVENUES 1,248,464 1,423,163 1,332,200 1,464,200
BEGINNING FUND BALANCE -4,490 73,350 75,000 30,000
TOTAL RESOURCES $ 1,243,974 $ 1,496,513 $ 1,407,200 $ 1,494,200
CITY STREET FUND EXPENDITURES
2005 2006 2007 2008
FUNCTION ACTUAL ACTUAL BUDGET BUDGET
SALARIES AND WAGES $ 310,167 $ 306,849 $ 362,275 $ 365,650
PERSONNEL BENEFITS 71,123 73,395 112,075 123,875
SUPPLIES 58,581 49,188 58,000 63,000
OTHER SERVICES/CHARGES 401,545 428,570 468,320 455,100
INTERGOVT'L SERVICES&TAXES 0 0 0 0
CAPITAL OUTLAY 135,618 166,767 210,000 296,600
DEBT SERVICE 0 0 0 0
INTERFUND PMT FOR SERVICES 193,590 205,540 193,800 188,880
INTERFUND TRANSFERS 0 0 0 0
SUB-TOTAL EXPENDITURES 1,170,624 1,230,309 1,404,470 1,493,105
ENDING FUND BALANCE 73,350 266,204 2,730 1,095
TOTAL $ 1,243,974 $ 1,496,513 $ 1,407,200 $ 1,494,200
31
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 REVENUE
2005 2006 2007 2008
REVENUE ACTUAL ACTUAL BUDGET BUDGET
TAXES $ 0 $ 0 $ 0 $ 0
LICENSES AND PERMITS 0 0 0 0
INTERGOVERNMENTAL 813,729 7,899,711 3,893,800 2,305,000
CHARGES FOR SERVICES 27,663 0 0 0
FINES&FORFEITURES 0 0 0 0
MISCELLANEOUS 525,180 -42,393 1,000 1,000
OTHER FINANCING SOURCES 0 0 0 0
INTERFUND TRANSFERS 470,000 1,491,807 1,513,000 1,620,000
TOTAL REVENUES 1,836,572 9,349,125 5,407,800 3,926,000
BEGINNING FUND BALANCE 820,594 -937,758 550,000 550,000
TOTAL RESOURCES $ 2,657,166 $ 8,411,367 $ 5,957,800 $ 4,476,000
ARTERIAL STREET FUND EXPENDITURE
2005 2006 2007 2008
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 3,594,924 8,058,955 5,950,000 4,460,000
DEBT SERVICE 0 0 0 0
INTERFUND PMT FOR SERVICES 0 0 0 0
INTERFUND TRANSFERS 0 0 0 0
SUB-TOTAL EXPENDITURES 3,594,924 8,058,955 5,950,000 4,460,000
ENDING FUND BALANCE -937,758 352,412 7,800 16,000
TOTAL $ 2,657,166 $ 8,411,367 $ 5,957,800 $ 4,476,000
32
1 - 182 CORRIDOR TRAFFIC IMPACT FUN13
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 REVENUE:
2005 2006 2007 2008
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 0 440,128 182,000 218,000
OTHER FINANCING SOURCES 0 0 0 0
INTERFUND TRANSFERS 0 0 0 0
TOTAL REVENUES 0 440,128 182,000 218,000
BEGINNING FUND BALANCE 0 0 200,000 500,000
TOTAL RESOURCES $ 0 $ 440,128 $ 382,000 $ 718,000
1-182 CORRIDOR TRAFFIC IMPACT FUND EXPENDITURE;
2005 2006 2007 2008
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 0 250,000 315,000
SUB-TOTAL EXPENDITURES 0 0 250,000 315,000
ENDING FUND BALANCE 0 440,128 132,000 403,000
TOTAL $ 0 $ 440,128 $ 382,000 $ 718,000
33
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 REVENUE
2005 2006 2007 2008
REVENUE ACTUAL ACTUAL BUDGET BUDGET
TAXES $ 671,107 $ 712,214 $ 699,000 $ 754,000
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 46,387 65,423 48,000 50,000
OTHER FINANCING SOURCES 0 0 0 0
INTERFUND TRANSFERS 300,000 0 0 0
TOTAL REVENUES 1,017,494 777,637 747,000 804,000
BEGINNING FUND BALANCE 1,291,444 1,553,829 1,200,000 1,200,000
TOTAL RESOURCES $ 2,308,938 $ 2,331,466 $ 1,947,000 $ 2,004,000
STREET OVERLAY FUND EXPENDITURE
2005 2006 2007 2008
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 755,109 882,498 600,000 710,000
DEBT SERVICE 0 0 0 0
INTERFUND PMT FOR SERVICES 0 0 0 0
INTERFUND TRANSFERS 0 0 450,000 400,000
SUB-TOTAL EXPENDITURES 755,109 882,498 1,050,000 1,110,000
ENDING FUND BALANCE 1,553,829 1,448,968 897,000 894,000
TOTAL $ 2,308,938 $ 2,331,466 $ 1,947,000 $ 2,004,000
34
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.
COMMUNITY DEVELOPMENT BLOCK GRANT PERSONNEL SUMMARI
MONTHLY/
NUMBER OF EMPLOYEES HOURLY
RANGE
POSITION 2005 2006 2007 2008 MIN.-MAX.
BLOCK GRANT COORDINATOR 1.00 1.00 1.00 1.00 23.36-30.75
CODE ENFORCEMENT OFF. 1 1.00 1.00 1.00 1.00 18.76-24.70
SECRETARY 2 0.33 0.33 0.33 0.33 16.76-22.07
TOTAL 2.33 2.33 2.33 2.33
BLOCK GRANT FUND REVENUES
2005 2006 2007 2008
REVENUE ACTUAL ACTUAL BUDGET BUDGET
TAXES $ 0 $ 0 $ 0 $ 0
LICENSES AND PERMITS 0 0 0 0
INTERGOVERNMENTAL 853,597 645,114 800,000 765,700
CHARGES FOR SERVICES 0 0 0 0
FINES&FORFEITURES 0 0 0 0
MISCELLANEOUS 80,614 101,438 59,500 68,000
OTHER FINANCING SOURCES 0 0 0 0
INTERFUND TRANSFERS 0 0 0 0
TOTAL REVENUES 934,211 746,552 859,500 833,700
BEGINNING FUND BALANCE 127,719 207,717 0 50,000
TOTAL RESOURCES $ 1,061,930 $ 954,269 $ 859,500 $ 883,700
BLOCK GRANT FUND EXPENDITURES
2005 2006 2007 2008
FUNCTION ACTUAL ACTUAL BUDGET BUDGET
SALARIES AND WAGES $ 84,966 $ 119,298 $ 114,400 $ 107,425
PERSONNEL BENEFITS 20,776 29,591 34,575 37,675
SUPPLIES 810 133 1,500 1,000
OTHER SERVICES/CHARGES 27,399 6,963 24,825 20,575
INTERGOVT'L SERVICES&TAXES 0 38 50 50
CAPITAL OUTLAY 595,162 366,176 369,750 526,000
DEBT SERVICE 0 0 0 0
INTERFUND PMT FOR SERVICES 12,600 13,200 13,800 12,000
INTERFUND TRANSFERS 112,500 104,000 149,250 141,500
SUB-TOTAL EXPENDITURES 854,213 639,399 708,150 846,225
ENDING FUND BALANCE 207,717 314,870 151,350 37,475
TOTAL $ 1,061,930 $ 954,269 $ 859,500 $ 883,700
35
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 2005 2006 2007 2008 MIN. MAX.
RECREATION SPECIALIST 1.00 1.00 1.00 1.00 18.76 24.70
TOTAL 1.00 1.00 1.00 1.00
36
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
2005 2006 2007 2008
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 1,670 2,853 2,000 2,000
FINES&FORFEITURES 0 0 0 0
MISCELLANEOUS 24,006 29,089 28,700 28,700
OTHER FINANCING SOURCES 0 0 0 0
INTERFUND TRANSFERS 97,500 113,500 95,000 98,000
TOTAL REVENUES 123,176 145,442 125,700 128,700
BEGINNING FUND BALANCE 490 2,592 1,000 10,000
TOTAL RESOURCES $ 123,666 $ 148,034 $ 126,700 $ 138,700
KING COMMUNITY CENTER FUND EXPENDITURES
2005 2006 2007 2008
FUNCTION ACTUAL ACTUAL BUDGET BUDGET
SALARIES AND WAGES $ 46,903 $ 47,207 $ 47,400 $ 48,575
PERSONNEL BENEFITS 11,832 13,057 14,375 16,375
SUPPLIES 3,017 2,101 3,600 3,600
OTHER SERVICES/CHARGES 52,996 69,556 54,090 58,090
INTERGOVT'L SERVICES&TAXES 26 47 0 0
CAPITAL OUTLAY 0 0 0 0
DEBT SERVICE 0 0 0 0
INTERFUND PMT FOR SERVICES 6,300 6,600 6,000 6,930
INTERFUND TRANSFERS 0 0 0 0
SUB-TOTAL EXPENDITURES 121,074 138,568 125,465 133,570
ENDING FUND BALANCE 2,592 9,466 1,235 5,130
TOTAL $ 123,666 $ 148,034 $ 126,700 $ 138,700
37
Ambulance Service Fund
CITY MANAGER
FIRE CHIEF
DEPT ASST II
ASSISTANT
FIRE CHIEF
SHIFT
CAPTAINS
LIEUTENANTS
FIREFIGHTERS/ FIREFIGHTERS
PARAMEDICS
PERSONNEL SUMMARY
MONTHLY/
NUMBER OF EMPLOYEES HOURLY
RANGE
POSITION 2005 2006 2007 2008 MIN - MAX
ASST FIRE CHIEF 0.50 0.50 0.50 0.50 7,005
PARAMEDIC 15.00 15.00 15.00 15.00 24.78-25.77
DEPARTMENT ASSISTANT 2 0.25 0.25 0.25 0.25 14.91 -19.63
TOTAL 15.75 15.75 15.75 15.75
38
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 REVENUE
2005 2006 2007 2008
REVENUE ACTUAL ACTUAL BUDGET BUDGET
TAXES $ 14 $ 0 $ 0 $ 0
LICENSES AND PERMITS 0 0 0 0
INTERGOVERNMENTAL 0 1,463 1,200 31,200
CHARGES FOR SERVICES 945,810 840,862 1,427,000 1,495,000
FINES&FORFEITURES 0 0 0 0
MISCELLANEOUS 3,159 7,516 10,000 11,000
OTHER FINANCING SOURCES 0 0 0 0
INTERFUND TRANSFERS 978,000 1,280,399 420,000 420,000
TOTAL REVENUES 1,926,955 2,130,240 1,858,200 1,957,200
BEGINNING FUND BALANCE -24,048 122,644 0 42,000
TOTAL RESOURCES $ 1,902,907 $ 2,252,884 $ 1,858,200 $ 1,999,200
AMBULANCE SERVICES FUND EXPENDITURE
2005 2006 2007 2008
FUNCTION ACTUAL ACTUAL BUDGET BUDGET
SALARIES AND WAGES $ 1,052,830 $ 1,336,382 $ 1,220,600 $ 1,252,800
PERSONNEL BENEFITS 171,267 201,283 237,825 267,200
SUPPLIES 46,024 43,586 37,600 41,100
OTHER SERVICES/CHARGES 43,163 62,882 64,400 65,600
INTERGOVT'L SERVICES&TAXES 73,302 86,452 93,500 74,000
CAPITAL OUTLAY 221,357 60,199 29,175 65,380
DEBT SERVICE 0 0 0 0
INTERFUND PMT FOR SERVICES 172,320 201,612 169,160 154,650
INTERFUND TRANSFERS 0 0 0 0
SUB-TOTAL EXPENDITURES 1,780,263 1,992,396 1,852,260 1,920,730
ENDING FUND BALANCE 122,644 260,488 5,940 78,470
TOTAL $ 1,902,907 $ 2,252,884 $ 1,858,200 $ 1,999,200
39
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
2005 2006 2007 2008
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 4,388 5,811 6,000 7,000
OTHER FINANCING SOURCES 0 0 0 0
INTERFUND TRANSFERS 0 0 0 0
TOTAL REVENUES 4,388 5,811 6,000 7,000
BEGINNING FUND BALANCE 142,553 146,941 148,644 156,000
TOTAL RESOURCES $ 146,941 $ 152,752 $ 154,644 $ 163,000
CONTINGENCY FUND EXPENDITURES
2005 2006 2007 2008
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 120,297 126,108 128,000 163,000
TOTAL $ 146,941 $ 152,752 $ 154,644 $ 163,000
40
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41
Cemetery Fund
1p-
CITY MANAGER
ADMINISTRATIVE&
COMMUNITY
SERVICES
DIRECTOR
CUSTOMER
SERVICE
GROUNDSMANI
PERSONNEL SUMMARY
MONTHLY/
NUMBER OF EMPLOYEES HOURLY
RANGE
POSITION 2005 2006 2007 2008 MIN MAX
CHIEF GROUNDSMAN 0.50 0.00 0.00 0.00 26.40 28.94
GROUNDSMAN I 0.00 0.50 0.50 0.50 21.28 23.62
CUSTOMER SERVICE REP. 1.00 1.00 1.00 1.00 14.62- 19.25
TOTAL 1.50 1.50 1.50 1.50
42
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
2005 2006 2007 2008
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 199,925 192,681 185,000 205,000
FINES&FORFEITURES 0 0 0 0
MISCELLANEOUS 2,477 6,758 2,700 2,700
OTHER FINANCING SOURCES 0 0 0 0
INTERFUND TRANSFERS 107,179 64,040 56,000 57,000
TOTAL REVENUES 309,581 263,479 243,700 264,700
BEGINNING FUND BALANCE -311,277 -15,350 15,000 15,000
TOTAL RESOURCES -$ 1,696 $ 248,129 $ 258,700 $ 279,700
CITY VIEW CEMETERY FUND EXPENDITURES
2005 2006 2007 2008
FUNCTION ACTUAL ACTUAL BUDGET BUDGET
DEPREC.,AMORT&BAD DEBT $ 0 $ 176 $ 0 $ 0
SALARIES AND WAGES 43,276 51,094 86,100 88,000
PERSONNEL BENEFITS 10,774 13,715 23,975 26,175
SUPPLIES 46,909 47,895 43,100 45,000
OTHER SERVICES/CHARGES 55,985 48,854 35,406 32,400
INTERGOVT'L SERVICES&TAXES 1,095 1,092 750 750
CAPITAL OUTLAY 0 0 0 0
DEBT SERVICE 6,905 46,309 37,000 47,000
INTERFUND PMT FOR SERVICES 28,710 25,320 29,040 27,720
INTERFUND TRANSFERS 0 0 0 0
SUB-TOTAL EXPENDITURES 193,654 234,455 255,371 267,045
ENDING FUND BALANCE -195,350 13,674 3,329 12,655
TOTAL -$ 1,696 $ 248,129 $ 258,700 $ 279,700
43
Senior Citizen Center
CITY MANAGER
ADMINISTRATIVE&
COMMUNITY
SERVICES
MANAGER
RECREATION
SERVICES
MANAGER
RECREATION
SPECIALIST
SECRETARY REGISTERED
NURSE
PERSONNEL SUMMARY
MONTHLY/
NUMBER OF EMPLOYEES HOURLY
RANGE
POSITION 2005 2006 2007 2008 MIN - MAX
RECREATION SPECIALIST 1.00 1.00 1.00 1.00 18.76-24.70
REGISTERED NURSE 0.50 0.50 0.50 0.50 16.10-21.20
SECRETARY 1 1.00 1.00 1.00 1.00 14.33-18.87
TOTAL 2.50 2.50 2.50 2.50
44
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
2005 2006 2007 2008
REVENUE ACTUAL ACTUAL BUDGET BUDGET
TAXES $ 0 $ 0 $ 0 $ 0
LICENSES AND PERMITS 0 0 0 0
INTERGOVERNMENTAL 18,280 23,406 25,000 25,000
CHARGES FOR SERVICES 0 0 0 0
FINES&FORFEITURES 0 0 0 0
MISCELLANEOUS 48,511 56,008 52,500 45,700
OTHER FINANCING SOURCES 0 0 0 0
INTERFUND TRANSFERS 202,000 200,998 151,250 167,500
TOTAL REVENUE 268,791 280,412 228,750 238,200
BEGINNING FUND BALANCE -29,281 -10,827 0 5,000
TOTAL RESOURCES $ 239,510 $ 269,585 $ 228,750 $ 243,200
SENIOR CENTER FUND EXPENDITURES
2005 2006 2007 2008
FUNCTION ACTUAL ACTUAL BUDGET BUDGET
SALARIES AND WAGES $ 96,950 $ 104,455 $ 93,100 $ 96,375
PERSONNEL BENEFITS 21,602 25,103 29,325 33,200
SUPPLIES 9,875 12,515 10,500 12,000
OTHER SERVICES/CHARGES 112,460 113,635 86,082 87,582
INTERGOVT'L SERVICES&TAXES 0 0 0 0
CAPITAL OUTLAY 0 0 0 0
DEBT SERVICE 0 0 0 0
INTERFUND PMT FOR SERVICES 9,450 9,900 6,000 8,100
INTERFUND TRANSFERS 0 0 0 0
SUB-TOTAL EXPENDITURES 250,337 265,608 225,007 237,257
ENDING FUND BALANCE -10,827 3,977 3,743 5,943
TOTAL $ 239,510 $ 269,585 $ 228,750 $ 243,200
45
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 REVENUE
2005 2006 2007 2008
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 83,819 83,086 86,100 86,100
FINES&FORFEITURES 0 0 0 0
MISCELLANEOUS 11,017 3,142 1,000 2,000
OTHER FINANCING SOURCES 0 0 0 0
INTERFUND TRANSFERS 0 0 0 0
TOTAL REVENUES 94,836 86,228 87,100 88,100
BEGINNING FUND BALANCE 33,505 69,683 60,000 40,000
TOTAL RESOURCES $ 128,341 $ 155,911 $ 147,100 $ 128,100
ATHLETIC PROGRAMS FUND EXPENDITURE:
2005 2006 2007 2008
FUNCTION ACTUAL ACTUAL BUDGET BUDGET
SALARIES AND WAGES $ 2,693 $ 5,436 $ 14,000 $ 17,000
PERSONNEL BENEFITS 484 786 2,850 2,425
SUPPLIES 17,671 8,867 18,400 18,400
OTHER SERVICES/CHARGES 30,153 35,310 51,350 48,350
INTERGOVT'L SERVICES&TAXES 97 50 0 0
CAPITAL OUTLAY 0 0 0 0
DEBT SERVICE 0 0 0 0
INTERFUND PMT FOR SERVICES 7,560 7,920 8,900 10,100
INTERFUND TRANSFERS 0 0 0 0
SUB-TOTAL EXPENDITURES 58,658 58,369 95,500 96,275
ENDING FUND BALANCE 69,683 97,542 51,600 31,825
TOTAL $ 128,341 $ 155,911 $ 147,100 $ 128,100
46
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 REVENUE
2005 2006 2007 2008
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 46,662 52,254 44,100 47,500
OTHER FINANCING SOURCES 0 0 0 0
INTERFUND TRANSFERS 7,500 7,500 0 0
TOTAL REVENUES 54,162 59,754 44,100 47,500
BEGINNING FUND BALANCE -3,586 -2,306 5,000 10,000
TOTAL RESOURCES $ 50,576 $ 57,448 $ 49,100 $ 57,500
MULTI- MODAL FACILITY FUND EXPENDITURE
2005 2006 2007 2008
FUNCTION ACTUAL ACTUAL BUDGET BUDGET
SALARIES AND WAGES $ 179 $ 705 $ 1,000 $ 600
PERSONNEL BENEFITS 44 138 275 200
SUPPLIES 2,966 3,785 2,900 2,400
OTHER SERVICES/CHARGES 47,803 48,861 42,240 46,240
INTERGOVT'L SERVICES&TAXES 0 0 0 0
CAPITAL OUTLAY 0 0 0 0
DEBT SERVICE 0 0 0 0
INTERFUND PMT FOR SERVICES 1,890 1,980 2,100 4,310
INTERFUND TRANSFERS 0 0 0 0
SUB-TOTAL EXPENDITURES 52,882 55,469 48,515 53,750
ENDING FUND BALANCE -2,306 1,979 585 3,750
TOTAL $ 50,576 $ 57,448 $ 49,100 $ 57,500
47
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
2005 2006 2007 2008
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 159 211 200 250
OTHER FINANCING SOURCES 0 0 0 0
INTERFUND TRANSFERS 0 0 0 0
TOTALREVENUES 159 211 200 250
BEGINNING FUND BALANCE 5,167 5,326 5,300 5,500
TOTAL RESOURCES $ 5,326 $ 5,537 $ 5,500 $ 5,750
BI-CENTENIAL FUND EXPENDITURES
2005 2006 2007 2008
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 5,326 5,537 5,500 5,750
TOTAL $ 5,326 $ 5,537 $ 5,500 $ 5,750
48
RIVERSHORE TRAIL & MARINA MAINTENANCE FUNC
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 REVENUE!
2005 2006 2007 2008
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 9,345 8,281 10,800 10,800
OTHER FINANCING SOURCES 0 0 0 0
INTERFUND TRANSFERS 0 0 0 0
TOTAL REVENUES 9,345 8,281 10,800 10,800
BEGINNING FUND BALANCE 20,072 23,668 21,000 15,000
TOTAL RESOURCES $ 29,417 $ 31,949 $ 31,800 $ 25,800
RIVERSHORE TRAIL & MARINA MAINTENANCE FUND EXPENDITURE!
2005 2006 2007 2008
FUNCTION ACTUAL ACTUAL BUDGET BUDGET
SALARIES AND WAGES $ 508 $ 338 $ 3,000 $ 4,000
PERSONNEL BENEFITS 63 49 500 675
SUPPLIES 273 0 250 250
OTHER SERVICES/CHARGES 3,015 9,309 8,600 8,600
INTERGOVT'L SERVICES&TAXES 0 0 0 0
CAPITAL OUTLAY 0 0 0 0
DEBT SERVICE 0 0 0 0
INTERFUND PMT FOR SERVICES 1,949 2,013 2,400 2,800
INTERFUND TRANSFERS 0 0 0 0
SUB-TOTAL EXPENDITURES 5,808 11,709 14,750 16,325
ENDING FUND BALANCE 23,609 20,240 17,050 9,475
TOTAL $ 29,417 $ 31,949 $ 31,800 $ 25,800
49
SPECIAL LODGING ASSESSMENT FUNC
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 REVENUE;
2005 2006 2007 2008
REVENUE ACTUAL ACTUAL BUDGET BUDGET
TAXES $ 164,761 $ 170,474 $ 180,000 $ 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 423 376 0 0
OTHER FINANCING SOURCES 0 0 0 0
INTERFUND TRANSFERS 0 0 0 0
TOTAL REVENUES 165,184 170,850 180,000 190,000
BEGINNING FUND BALANCE 24,021 22,882 100 100
TOTAL RESOURCES $ 189,205 $ 193,732 $ 180,100 $ 190,100
SPECIAL LODGING ASSESSMENT FUND REVENUE;
2005 2006 2007 2008
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 166,323 170,474 180,000 190,000
INTERGOVT'L SERVICES&TAXES 0 0 0 0
CAPITAL OUTLAY 0 0 0 0
DEBT SERVICE 0 0 0 0
INTERFUND PMT FOR SERVICES 0 0 0 0
INTERFUND TRANSFERS 0 0 0 0
SUB-TOTAL EXPENDITURES 166,323 170,474 180,000 190,000
ENDING FUND BALANCE 22,882 23,258 100 100
TOTAL $ 189,205 $ 193,732 $ 180,100 $ 190,100
50
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 REVENUE
2005 2006 2007 2008
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 6,250 5,000 7,000 6,000
FINES&FORFEITURES 0 0 0 0
MISCELLANEOUS 10,457 5,006 10,100 10,100
OTHER FINANCING SOURCES 0 0 0 0
INTERFUND TRANSFERS 8,000 4,000 0 0
TOTAL REVENUES 24,707 14,006 17,100 16,100
BEGINNING FUND BALANCE -5,598 3,681 4,000 1,000
TOTAL RESOURCES $ 19,109 $ 17,687 $ 21,100 $ 17,100
LITTER ABATEMENT FUND EXPENDITURE
2005 2006 2007 2008
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 13,538 11,481 12,000 12,000
INTERGOVT'L SERVICES&TAXES 0 0 0 0
CAPITAL OUTLAY 0 0 0 0
DEBT SERVICE 0 0 0 0
INTERFUND PMT FOR SERVICES 1,890 1,980 2,100 1,200
INTERFUND TRANSFERS 0 0 0 0
SUB-TOTAL EXPENDITURES 15,428 13,461 14,100 13,200
ENDING FUND BALANCE 3,681 4,226 7,000 3,900
TOTAL $ 19,109 $ 17,687 $ 21,100 $ 17,100
51
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 REVENUE:
2005 2006 2007 2008
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 11,485 11,484 5,000 12,000
FINES&FORFEITURES 36,831 32,037 40,000 40,000
MISCELLANEOUS 47,912 64,540 18,000 23,000
OTHER FINANCING SOURCES 0 0 0 0
INTERFUND TRANSFERS 0 0 0 0
TOTAL REVENUES 96,228 108,061 63,000 75,000
BEGINNING FUND BALANCE 127,834 195,712 200,000 250,000
TOTAL RESOURCES $ 224,062 $ 303,773 $ 263,000 $ 325,000
REVOLVING ABATEMENT FUND EXPENDITURE:
2005 2006 2007 2008
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 22,050 28,535 21,500 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 6,300 6,600 53,700 9,000
INTERFUND TRANSFERS 0 0 0 0
SUB-TOTAL EXPENDITURES 28,350 35,135 75,200 30,500
ENDING FUND BALANCE 195,712 268,638 187,800 294,500
TOTAL $ 224,062 $ 303,773 $ 263,000 $ 325,000
52
TRAC DEVELOPMENT & OPERATING FUN13
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 REVENUE;
2005 2006 2007 2008
REVENUE ACTUAL ACTUAL BUDGET BUDGET
TAXES $ 172,189 $ 177,766 $ 180,000 $ 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 4,656 250 1,000 500
OTHER FINANCING SOURCES 0 0 0 0
INTERFUND TRANSFERS 80,000 115,000 55,000 50,000
TOTAL REVENUE 256,845 293,016 236,000 240,500
BEGINNING FUND BALANCE 41,902 54,585 5,000 5,000
TOTAL RESOURCES $ 298,747 $ 347,601 $ 241,000 $ 245,500
TRAC DEVELOPMENT & OPERATING FUND EXPENDITURE!
2005 2006 2007 2008
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 140,446 208,550 135,000 135,000
CAPITAL OUTLAY 0 0 0 0
DEBT SERVICE 103,716 105,007 101,975 101,975
INTERFUND PMT FOR SERVICES 0 0 0 0
INTERFUND TRANSFERS 0 0 0 0
SUB-TOTAL EXPENDITURES 244,162 313,557 236,975 236,975
ENDING FUND BALANCE 54,585 34,044 4,025 8,525
TOTAL $ 298,747 $ 347,601 $ 241,000 $ 245,500
53
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
2005 2006 2007 2008
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 453,002 313,189 245,100 245,100
FINES&FORFEITURES 0 0 0 0
MISCELLANEOUS 79,101 78,304 70,000 90,000
OTHER FINANCING SOURCES 0 0 0 0
INTERFUND TRANSFERS 0 0 0 0
TOTAL REVENUES 532,103 391,493 315,100 335,100
BEGINNING FUND BALANCE 2,529,032 2,482,414 1,900,000 1,600,000
TOTAL RESOURCES $ 3,061,135 $ 2,873,907 $ 2,215,100 $ 1,935,100
PARK DEVELOPMENT FUND EXPENDITURES
2005 2006 2007 2008
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 578,721 653,539 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 578,721 653,539 0 0
ENDING FUND BALANCE 2,482,414 2,220,368 2,215,100 1,935,100
TOTAL $ 3,061,135 $ 2,873,907 $ 2,215,100 $ 1,935,100
54
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 REVENUE:
2005 2006 2007 2008
REVENUE ACTUAL ACTUAL BUDGET BUDGET
TAXES $ 848,440 $ 944,378 $ 550,000 $ 700,000
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 92,326 114,786 75,000 100,000
OTHER FINANCING SOURCES 0 0 0 0
INTERFUND TRANSFERS 0 0 0 0
TOTAL REVENUE 940,766 1,059,164 625,000 800,000
BEGINNING FUND BALANCE 2,443,308 2,671,723 2,000,000 3,400,000
TOTAL RESOURCES $ 3,384,074 $ 3,730,887 $ 2,625,000 $ 4,200,000
CAPITAL IMPROVEMENTS FUND EXPENDITURE:
2005 2006 2007 2008
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 712,351 610,813 525,000 175,000
DEBT SERVICE 0 0 0 0
INTERFUND PMT FOR SERVICES 0 0 0 0
INTERFUND TRANSFERS 0 0 0 0
SUB-TOTAL EXPENDITURES 712,351 610,813 525,000 175,000
ENDING FUND BALANCE 2,671,723 3,120,074 2,100,000 4,025,000
TOTAL $ 3,384,074 $ 3,730,887 $ 2,625,000 $ 4,200,000
55
INDUSTRIAL DEVELOPMENT & INFRASTRUCTURE FUNS
The Industrial Infrastructure Fund was created to make public improvements intended to facilitate
private industrial investment.
INDUSTRIAL DEVEL . & INFRASTRUCTURE FUND REVENUE;
2005 2006 2007 2008
REVENUE ACTUAL ACTUAL BUDGET BUDGET
TAXES $ 0 $ 0 $ 0 $ 0
LICENSES AND PERMITS 0 0 0 0
INTERGOVERNMENTAL 0 0 0 140,000
CHARGES FOR SERVICES 0 0 0 0
FINES&FORFEITURES 0 0 0 0
MISCELLANEOUS 15,991 30,257 20,000 25,000
OTHER FINANCING SOURCES 0 0 0 0
INTERFUND TRANSFERS 1,000,000 246,430 0 0
TOTAL REVENUE 1,015,991 276,687 20,000 165,000
BEGINNING FUND BALANCE 0 1,015,991 740,000 560,000
TOTAL RESOURCES $ 1,015,991 $ 1,292,678 $ 760,000 $ 725,000
INDUSTRIAL DEVEL. & INFRASTRUCTURE FUND EXPENDITURE!
2005 2006 2007 2008
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 0 890,710 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 0 890,710 0 0
ENDING FUND BALANCE 1,015,991 401,968 760,000 725,000
TOTAL $ 1,015,991 $ 1,292,678 $ 760,000 $ 725,000
56
STADIUM /CONVENTION CENTER FUND
The Stadium/Convention Center Fund accounts for hotel/motel tax money that may be spent only on
stadium, convention center, or any other qualified tourist promotional activities.
STADIUM/CONVENTION CENTER FUND REVENUE
2005 2006 2007 2008
REVENUE ACTUAL ACTUAL BUDGET BUDGET
TAXES $ 162,187 $ 174,790 $ 180,000 $ 190,000
LICENSES AND PERMITS 0 0 0 0
INTERGOVERNMENTAL 0 83,000 1,000,000 340,000
CHARGES FOR SERVICES 0 0 0 0
FINES&FORFEITURES 0 0 0 0
MISCELLANEOUS 19,251 19,745 18,400 20,450
OTHER FINANCING SOURCES 0 0 0 0
INTERFUND TRANSFERS 60,000 0 40,000 35,000
TOTAL REVENUES 241,438 277,535 1,238,400 585,450
BEGINNING FUND BALANCE -12,774 -1,742 5,000 5,000
TOTAL RESOURCES $ 228,664 $ 275,793 $ 1,243,400 $ 590,450
STADIUM/CONVENTION CENTER FUND EXPENDITURE:
2005 2006 2007 2008
FUNCTION ACTUAL ACTUAL BUDGET BUDGET
SALARIES AND WAGES $ 0 $ 79 $ 1,000 $ 1,000
PERSONNEL BENEFITS 0 15 250 250
SUPPLIES 505 1,314 200 200
OTHER SERVICES/CHARGES 103,633 93,125 101,000 108,400
INTERGOVT'L SERVICES&TAXES 0 0 0 0
CAPITAL OUTLAY 0 83,000 1,000,000 340,000
DEBT SERVICE 124,378 125,750 128,275 125,425
INTERFUND PMT FOR SERVICES 1,890 1,980 2,100 2,400
INTERFUND TRANSFERS 0 0 0 0
SUB-TOTAL EXPENDITURES 230,406 305,263 1,232,825 577,675
ENDING FUND BALANCE -1,742 -29,470 10,575 12,775
TOTAL $ 228,664 $ 275,793 $ 1,243,400 $ 590,450
57
SUN WILLOWS DEVELOPMENT FUND
The Golf Course Land Development Fund is used to account for the revenues and expenditures
associated with the financing, development, and the sales of residential and commercial land and
improvements located at the Village at Sun Willows Golf Course(formerly the Pasco Municipal
Golf Course). This fund was closed during 2006 and available funds were transferred to another
industrial development type fund.
SUN WILLOWS DEVELOPMENT FUND REVENUE
2005 2006 2007 2008
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 23,734 6,262 0 0
OTHER FINANCING SOURCES 15,131 0 0 0
INTERFUND TRANSFERS 0 0 0 0
TOTAL REVENUES 38,865 6,262 0 0
BEGINNING FUND BALANCE 1,201,816 240,681 0 0
TOTAL RESOURCES $ 1,240,681 $ 246,943 $ 0 $ 0
SUN WILLOWS DEVELOPMENT FUND EXPENDITURE
2005 2006 2007 2008
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 0 460 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 1,000,000 246,483 0 0
SUB-TOTAL EXPENDITURES 1,000,000 246,943 0 0
ENDING FUND BALANCE 240,681 0 0 0
TOTAL $ 1,240,681 $ 246,943 $ 0 $ 0
58
DEBT
SERVICE
FUNDS
Funds established to account for the accumulation of resources for,
and the payment of, general long-term debt principal and interest.
1999 FIRE STAT./ LIBRARY GENERAL OBLIGATION BOND FUN [
The 1999 Fire Station/Library General Obligation Bond Fund is used to account for special levy
property taxes to meet debt service requirements on bonds issued for the renovation of the Pasco
Public Library and construction of Fire Station No. 1.
1999 FIRE ST./LIBRARY G . O . BOND FUND REVENUE;
2005 2006 2007 2008
REVENUE ACTUAL ACTUAL BUDGET BUDGET
TAXES $ 181,067 $ 177,243 $ 180,000 $ 165,000
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 4,195 5,550 4,000 6,000
OTHER FINANCING SOURCES 0 0 0 0
INTERFUND TRANSFERS 0 0 0 0
TOTAL REVENUES 185,262 182,793 184,000 171,000
BEGINNING FUND BALANCE 82,459 87,017 80,000 90,000
TOTAL RESOURCES $ 267,721 $ 269,810 $ 264,000 $ 261,000
1999 FIRE ST./LIBRARY G . O . BOND FUND EXPENDITURE!
2005 2006 2007 2008
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 180,704 175,704 170,550 165,300
INTERFUND PMT FOR SERVICES 0 0 0 0
INTERFUND TRANSFERS 0 0 0 0
SUB-TOTAL EXPENDITURES 180,704 175,704 170,550 165,300
ENDING FUND BALANCE 87,017 94,106 93,450 95,700
TOTAL $ 267,721 $ 269,810 $ 264,000 $ 261,000
60
2002 U. T. G. O. REFUNDING BOND FUNC
The 2002 UTGO Refunding Bond Fund is used to account for special levy property taxes to meet debt
service requirements on bonds issued for the advance refunding of the 1993 General Obligation
Bonds. The refunding bonds, issued at a lower interest rate than the origianal bonds,will save the
taxpayers money.
2002 U. T. G . O . REFUNDING BOND FUND REVENUE£
2005 2006 2007 2008
REVENUE ACTUAL ACTUAL BUDGET BUDGET
TAXES $ 378,594 $ 377,016 $ 386,000 $ 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 11,455 13,153 10,000 15,000
OTHER FINANCING SOURCES 0 0 0 0
INTERFUND TRANSFERS 21,322 0 0 0
TOTAL REVENUES 411,371 390,169 396,000 395,000
BEGINNING FUND BALANCE 178,901 213,830 200,000 220,000
TOTAL RESOURCES $ 590,272 $ 603,999 $ 596,000 $ 615,000
2002 U. T. G . O. REFUNDING BOND FUND EXPENDITURE:
2005 2006 2007 2008
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 376,442 384,566 381,650 382,050
INTERFUND PMT FOR SERVICES 0 0 0 0
INTERFUND TRANSFERS 0 0 0 0
SUB-TOTAL EXPENDITURES 376,442 384,566 381,650 382,050
ENDING FUND BALANCE 213,830 219,433 214,350 232,950
TOTAL $ 590,272 $ 603,999 $ 596,000 $ 615,000
61
THIS
PAGE
LEFT
BLANK
62
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.
63
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64
PERSONNEL SUMMARY
MONTHLY/
NUMBER OF EMPLOYEES HOURLY
RANGE
POSITION 2005 2006 2007 2008 MIN - MAX
PUBLIC WORKS DIRECTOR 0.60 0.60 0.60 0.60 9,117
DIVISION MANAGERS 1.55 1.55 1.55 1.70 7,005
ASST. DIVISION MGR. 0.30 0.30 0.30 0.30 5,337
SENIOR ENGINEER 1.00 1.00 1.00 1.00 27.88-36.70
FOREMAN 1.00 1.00 1.00 1.00 26.40-28.94
INSTRUMENTATION TECH 0.00 0.00 1.00 1.00 25.79-33.95
CHIEF OPERATOR 2.00 2.00 2.00 2.00 24.95-27.30
LEAD PWRF OPERATOR 1.00 1.00 1.00 1.00 23.70-25.89
WASTEWATER LEAD WORKER 1.00 1.00 1.00 1.00 23.70-25.89
H.E. OPER./MECHANIC 1.00 1.00 1.00 1.00 23.70-25.89
PLANT OPERATOR 9.00 9.00 9.00 9.00 22.22-24.49
LAB TECHNICIAN 1.00 1.00 1.00 1.00 22.22-24.49
CROSS CONNECT SPECIALIST 2.00 2.00 2.00 2.00 21.92-24.27
HEAVY EQUIP.OPERATOR 12.00 12.00 12.00 14.00 21.28-23.62
ENVIRONMENTAL SPECIALIST 1.00 1.00 1.00 1.00 20.79-27.37
UTILITY MAINT.WORKER 3.00 3.00 3.00 4.00 16.54-18.87
DEPARTMENT ASSISTANT 2 0.00 0.00 0.00 0.50 14.91 -19.63
SECRETARY 1 1.50 1.50 1.50 1.50 14.33- 18.87
PLANT UTILITY WORKER 0.00 0.00 0.00 2.00 12.59- 15.03
DEPARTMENT ASSISTANT 1 0.50 0.50 0.50 0.00 9.36- 12.32
LABORER 2.00 1 2.00 1 2.00 1 1.00 1 8.64-11.18
TOTAL 41.45 41.45 42.45 46.60
The Water/Sewer Utility Fund is used to account for all revenues generated by water sales, sewer
collection, and related services, and expenditures at the water and sewer plant, at the Process
Water Reuse Facility,for Stormwater management, and for residential Irrigation.
The Water Division's responsibility is to provide clean, clear, potable water to utility customers, to
maintain a high quality and deliver the product economically and plentifully to the consumers.
The Wastewater or Sewer Division is charged with treating industrial and domestic wastes. Sewer
maintenance insures that the system is leak and seepage proof, unblocked by sand, grease, or roots,
and graded to move wastes efficiently to the treatment plant where the treated water is sent back to
the Columbia River cleaner than when it was originally taken out.
The Process Water Reuse Facility receives wastewater from several food processing plants which is
then pumped to large holding ponds and or sprayed onto growing crops as a means of usage and
disposal. During the non-growing season,the water is held in the storage ponds.
The Stormwater management system was established, pursuant to state law,for the management of
surface and stormwater runoff created on City streets and delivered to City-owned storwater facilities.
The Irrigation utility operates from April through October to provide untreated water for irrigation to those
living in new housing developments in the northwestern portion of the city where sandier soil conditions
exsist. The utility provides a more cost effective alternative for watering residential properties.
65
WATER/SEWER UTILITY FUND REVENUES
2005 2006 2007 2008
REVENUE ACTUAL ACTUAL BUDGET BUDGET
TAXES $ 0 $ 0 $ 0 $ 0
LICENSES AND PERMITS 0 0 0 0
INTERGOVERNMENTAL 33,025 0 0 0
CHARGES FOR SERVICES 15,675,466 16,217,624 14,825,000 15,888,045
FINES&FORFEITURES 0 0 0 0
MISCELLANEOUS 1,115,666 1,220,824 962,000 982,000
OTHER FINANCING SOURCES 5,011,190 329,298 322,000 310,000
INTERFUND TRANSFERS 0 0 0 0
TOTAL REVENUES 21,835,347 17,767,746 16,109,000 17,180,045
BEGINNING FUND BALANCE 14,041,613 17,196,966 10,219,955 6,219,955
TOTAL RESOURCES $ 35,876,960 $ 34,964,712 $ 26,328,955 $ 23,400,000
WATER/SEWER UTILITY FUND EXPENDITURE:
2005 2006 2007 2008
FUNCTION ACTUAL ACTUAL BUDGET BUDGET
DEPRECIATION,AMORT.&BAD DEBT $ 0 $ 0 $ 11,500 $ 11,500
SALARIES AND WAGES 1,712,642 1,800,937 2,123,950 2,335,720
PERSONNEL BENEFITS 436,187 501,297 664,957 819,325
SUPPLIES 235,921 282,132 622,300 730,800
OTHER SERVICES/CHARGES 1,772,225 1,816,518 1,773,800 1,943,100
INTERGOVT'L SERVICES&TAXES 1,850,965 1,905,927 1,905,500 1,927,500
CAPITAL OUTLAY 7,450,674 10,219,627 8,092,800 6,841,300
DEBT SERVICE 3,860,036 4,687,893 4,141,971 4,259,175
INTERFUND PMT FOR SERVICES 1,061,344 1,199,340 1,245,240 1,264,920
INTERFUND TRANSFERS 300,000 430,000 0 400,000
SUB-TOTAL EXPENDITURES 18,679,994 22,843,671 20,582,018 20,533,340
RESERVED END. FUND BAL. 1,433,295 1,719,955 1,719,955 1,719,955
UNRESERVED ENDING FUND BALANCE 15,763,671 10,401,086 4,026,982 1,146,705
TOTAL $ 35,876,960 $ 34,964,712 $ 26,328,955 $ 23,400,000
66
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.
67
Equipment Rental
CITY MANAGER
PUBLIC WORKS
DIRECTOR
FIELD DIVISION
MANAGER
SECRETARYI
ASST.
DIVISION
DEPARTMENT MANAGER
ASSISTANT II
CHIEF
MECHANIC
FMECHANICS
PERSONNEL SUMMARY
MONTHLY/
NUMBER OF EMPLOYEES HOURLY
RANGE
POSITION 2005 2006 2007 2008 MIN - MAX
FIELD DIVISION MANAGER 0.15 0.15 0.15 0.15 7,005
ASST. DIVISION MGR. 0.35 0.35 0.35 0.35 5,337
CHIEF MECHANIC 1.00 1.00 1.00 1.00 24.95-27.30
MECHANIC 2.00 2.00 2.00 2.00 22.22-24.49
DEPARTMENT ASSISTANT 2 0.00 0.00 0.00 0.50 14.91 -19.63
SECRETARY 1 0.30 0.30 0.30 0.30 14.33-18.87
DEPARTMENT ASSIST 1 0.50 0.50 0.50 0.00 9.36-12.32
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(mowers).
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.
68
EQUIPMENT RENTAL OPERATING FUND REVENUE;
GOVERNMENTAL TYPE ACTIVITIES
2005 2006 2007 2008
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 175,259 11,553 12,000 12,000
FINES&FORFEITURES 0 0 0 0
MISCELLANEOUS 540,702 628,220 780,640 746,300
OTHER FINANCING SOURCES 0 0 0 0
INTERFUND TRANSFERS 0 59,263 0 0
TOTAL REVENUES 715,961 699,036 792,640 758,300
BEGINNING FUND BALANCE -46,231 6,280 0 40,000
TOTAL RESOURCES $ 669,730 $ 705,316 $ 792,640 $ 798,300
EQUIPMENT RENTAL OPERATING FUND EXPENDITURE:
GOVERNMENTAL TYPE ACTIVITIE £
2005 2006 2007 2008
FUNCTION ACTUAL ACTUAL BUDGET BUDGET
SALARIES AND WAGES $ 197,109 $ 214,871 $ 208,275 $ 226,150
PERSONNEL BENEFITS 45,771 54,709 65,350 75,925
SUPPLIES 322,403 360,609 392,500 403,500
OTHER SERVICES/CHARGES 64,577 51,815 45,800 46,600
INTERGOVT'L SERVICES&TAXES 0 0 0 0
CAPITAL OUTLAY 12,890 9,772 10,500 9,000
DEBT SERVICE 0 0 0 0
INTERFUND PMT FOR SERVICES 20,700 11,040 11,640 17,400
INTERFUND TRANSFERS 0 0 0 0
SUB-TOTAL EXPENDITURES 663,450 702,816 734,065 778,575
ENDING FUND BALANCE 6,280 2,500 58,575 19,725
TOTAL $ 669,730 $ 705,316 $ 792,640 $ 798,300
69
EQUIPMENT RENTAL OPERATING FUND REVENUE;
BUSINESS TYPE ACTIVITIES
2005 2006 2007 2008
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 16,381 3,175 2,000 2,000
FINES&FORFEITURES 0 0 0 0
MISCELLANEOUS 145,794 279,078 308,420 299,480
OTHER FINANCING SOURCES 0 0 0 0
INTERFUND TRANSFERS 0 0 0 0
TOTAL REVENUES 162,175 282,253 310,420 301,480
BEGINNING FUND BALANCE 7,000 -109,356 0 40,000
TOTAL RESOURCES $ 169,175 $ 172,897 $ 310,420 $ 341,480
EQUIPMENT RENTAL OPERATING FUND EXPENDITURE;
BUSINESS TYPE ACTIVITIES
2005 2006 2007 2008
FUNCTION ACTUAL ACTUAL BUDGET BUDGET
SALARIES AND WAGES $ 0 $ 0 $ 0 $ 0
PERSONNEL BENEFITS 0 0 0 0
SUPPLIES 109,430 141,766 135,600 135,600
OTHER SERVICES/CHARGES 11,464 30,176 13,500 13,500
INTERGOVT'L SERVICES&TAXES 0 0 0 0
CAPITAL OUTLAY 0 0 0 0
DEBT SERVICE 0 0 0 0
INTERFUND PMT FOR SERVICES 0 9,900 10,200 9,600
INTERFUND TRANSFERS 157,637 59,263 0 0
SUB-TOTAL EXPENDITURES 278,531 241,105 159,300 158,700
ENDING FUND BALANCE -109,356 -68,208 151,120 182,780
TOTAL $ 169,175 $ 172,897 $ 310,420 $ 341,480
70
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 REVENUE;
GOVERNMENTAL TYPE ACTIVITIE £
2005 2006 2007 2008
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 396,457 581,606 651,960 601,540
OTHER FINANCING SOURCES 0 20,000 1,000 41,000
INTERFUND TRANSFERS 0 0 0 0
TOTAL REVENUES 396,457 601,606 652,960 642,540
BEGINNING FUND BALANCE 983,325 1,201,759 1,400,000 1,700,000
TOTAL RESOURCES $ 1,379,782 $ 1,803,365 $ 2,052,960 $ 2,342,540
EQUIPMENT RENTAL REPLACEMENT FUND EXPENDITURE;
GOVERNMENTAL TYPE ACTIVITIE £
2005 2006 2007 2008
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 178,023 173,351 400,000 400,000
DEBT SERVICE 0 0 0 0
INTERFUND PMT FOR SERVICES 0 0 0 0
INTERFUND TRANSFERS 0 105,099 0 0
SUB-TOTAL EXPENDITURES 178,023 278,450 400,000 400,000
ENDING FUND BALANCE 1,201,759 1,524,915 1,652,960 1,942,540
TOTAL $ 1,379,782 $ 1,803,365 $ 2,052,960 $ 2,342,540
71
EQUIPMENT RENTAL REPLACEMENT FUND REVENUE;
BUSINESS TYPE ACTIVITIES
2005 2006 2007 2008
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 246,027 223,450 261,332 289,500
OTHER FINANCING SOURCES 0 0 0 0
INTERFUND TRANSFERS 0 0 0 0
TOTAL REVENUES 246,027 223,450 261,332 289,500
BEGINNING FUND BALANCE 1,329,270 1,350,310 1,300,000 1,450,000
TOTAL RESOURCES $ 1,575,297 $ 1,573,760 $ 1,561,332 $ 1,739,500
EQUIPMENT RENTAL REPLACEMENT FUND EXPENDITURE;
BUSINESS TYPE ACTIVITIES
2005 2006 2007 2008
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 224,987 165,537 250,000 250,000
DEBT SERVICE 0 0 0 0
INTERFUND PMT FOR SERVICES 0 0 0 0
INTERFUND TRANSFERS 0 0 0 0
SUB-TOTAL EXPENDITURES 224,987 165,537 250,000 250,000
ENDING FUND BALANCE 1,350,310 1,408,223 1,311,332 1,489,500
TOTAL $ 1,575,297 $ 1,573,760 $ 1,561,332 $ 1,739,500
72
MEDICAL/ DENTAL INSURANCE FUND
The Medical/Dental Insurance Fund is used to account for payments into and charges for medical and
dental insurance claims and related administrative costs.
MEDICAL/DENTAL INSURANCE FUND REVENUE;
2005 2006 2007 2008
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 1,969,694 2,207,709 2,648,000 2,930,000
OTHER FINANCING SOURCES 0 0 0 0
INTERFUND TRANSFERS 0 0 0 0
TOTAL REVENUES 1,969,694 2,207,709 2,648,000 2,930,000
BEGINNING FUND BALANCE 425,309 233,641 215,000 450,000
TOTAL RESOURCES $ 2,395,003 $ 2,441,350 $ 2,863,000 $ 3,380,000
MEDICAL/DENTAL INSURANCE FUND EXPENDITURE;
2005 2006 2007 2008
FUNCTION ACTUAL ACTUAL BUDGET BUDGET
SALARIES AND WAGES $ 0 $ 0 $ 0 $ 0
PERSONNEL BENEFITS 1,791,136 2,041,227 2,100,000 2,300,000
SUPPLIES 0 0 0 0
OTHER SERVICES/CHARGES 354,476 338,627 405,000 408,000
INTERGOVT'L SERVICES&TAXES 0 0 0 0
CAPITAL OUTLAY 0 0 0 0
DEBT SERVICE 0 0 0 0
INTERFUND PMT FOR SERVICES 15,750 16,500 17,100 18,000
INTERFUND TRANSFERS 0 0 0 0
SUB-TOTAL EXPENDITURES 2,161,362 2,396,354 2,522,100 2,726,000
ENDING FUND BALANCE 233,641 44,996 340,900 654,000
TOTAL $ 2,395,003 $ 2,441,350 $ 2,863,000 $ 3,380,000
73
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
2005 2006 2007 2008
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 23,619 30,029 26,000 35,000
FINES&FORFEITURES 0 0 0 0
MISCELLANEOUS 22 30 0 0
OTHER FINANCING SOURCES 0 0 0 0
INTERFUND TRANSFERS 5,000 5,000 0 5,000
TOTAL REVENUES 28,641 35,059 26,000 40,000
BEGINNING FUND BALANCE -651 2,828 1,000 1,000
TOTAL RESOURCES $ 27,990 $ 37,887 $ 27,000 $ 41,000
CENTRAL STORES FUND EXPENDITURES
2005 2006 2007 2008
FUNCTION ACTUAL ACTUAL BUDGET BUDGET
SALARIES AND WAGES $ 0 $ 0 $ 0 $ 0
PERSONNEL BENEFITS 0 0 0 0
SUPPLIES 25,162 44,802 25,000 35,000
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 25,162 44,802 25,000 35,000
ENDING FUND BALANCE 2,828 -6,915 2,000 6,000
TOTAL $ 27,990 $ 37,887 $ 27,000 $ 41,000
74
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.
75
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 REVENUE
2005 2006 2007 2008
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 17,604 16,625 16,000 20,000
FINES&FORFEITURES 0 0 0 0
MISCELLANEOUS 9,288 12,532 10,000 15,000
OTHER FINANCING SOURCES 0 0 0 0
INTERFUND TRANSFERS 0 0 0 0
TOTAL REVENUES 26,892 29,157 26,000 35,000
BEGINNING FUND BALANCE 288,534 306,179 320,000 342,000
TOTAL RESOURCES $ 315,426 $ 335,336 $ 346,000 $ 377,000
CITY VIEW CEMETERY TRUST FUND EXPENDITURE:
2005 2006 2007 2008
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 9,247 12,920 10,000 15,000
SUB-TOTAL EXPENDITURES 9,247 12,920 10,000 15,000
ENDING FUND BALANCE 306,179 322,416 336,000 362,000
TOTAL $ 315,426 $ 335,336 $ 346,000 $ 377,000
76
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 REVENUE;
2005 2006 2007 2008
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 7,760 12,306 7,800 10,100
FINES&FORFEITURES 0 0 0 0
MISCELLANEOUS 936 1,409 1,000 2,000
OTHER FINANCING SOURCES 0 0 0 0
INTERFUND TRANSFERS 0 0 0 0
TOTAL REVENUES 8,696 13,715 8,800 12,100
BEGINNING FUND BALANCE 30,253 38,017 32,000 60,000
TOTAL RESOURCES $ 38,949 $ 51,732 $ 40,800 $ 72,100
CITY VIEW CEMETERY PRE- NEED TRUST FUND EXPENDITURE;
2005 2006 2007 2008
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 932 1,420 1,000 2,000
SUB-TOTAL EXPENDITURES 932 1,420 1,000 2,000
ENDING FUND BALANCE 38,017 50,312 39,800 70,100
TOTAL $ 38,949 $ 51,732 $ 40,800 $ 72,100
77
BOULEVARD PERPETUAL MAINTENANCE FUNS
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 REVENUE!
2005 2006 2007 2008
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 231,900 203,880 121,000 146,000
OTHER FINANCING SOURCES 740,625 0 0 0
INTERFUND TRANSFERS 0 0 0 0
TOTAL REVENUES 972,525 203,880 121,000 146,000
BEGINNING FUND BALANCE 0 972,525 1,100,000 1,220,000
TOTAL RESOURCES $ 972,525 $ 1,176,405 $ 1,221,000 $ 1,366,000
BOULEVARD PERPETUAL MAINTENANCE FUND EXPENDITURE!
2005 2006 2007 2008
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 43,180 50,000 50,000
SUB-TOTAL EXPENDITURES 0 43,180 50,000 50,000
ENDING FUND BALANCE 972,525 1,133,225 1,171,000 1,316,000
TOTAL $ 972,525 $ 1,176,405 $ 1,221,000 $ 1,366,000
78
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 REVENUE
2005 2006 2007 2008
REVENUE ACTUAL ACTUAL BUDGET BUDGET
TAXES $ 0 $ 0 $ 0 $ 0
LICENSES AND PERMITS 0 0 0 0
INTERGOVERNMENTAL 32,104 34,834 34,000 42,000
CHARGES FOR SERVICES 0 0 0 0
FINES&FORFEITURES 0 0 0 0
MISCELLANEOUS 153,568 212,980 120,000 170,000
OTHER FINANCING SOURCES 31,090 33,266 0 0
INTERFUND TRANSFERS 0 0 0 0
TOTAL REVENUES 216,762 281,080 154,000 212,000
BEGINNING FUND BALANCE 3,913,393 4,005,207 3,600,000 4,300,000
TOTAL RESOURCES $ 4,130,155 $ 4,286,287 $ 3,754,000 $ 4,512,000
OLD FIREMEN 'S PENSION TRUST FUND EXPENDITURE:
2005 2006 2007 2008
FUNCTION ACTUAL ACTUAL BUDGET BUDGET
SALARIES AND WAGES $ 58,516 $ 144,814 $ 75,000 $ 100,000
PERSONNEL BENEFITS 56,352 66,288 60,500 89,175
SUPPLIES 0 0 0 0
OTHER SERVICES/CHARGES 0 5,500 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 10,080 10,560 11,100 12,000
INTERFUND TRANSFERS 0 0 0 0
SUB-TOTAL EXPENDITURES 124,948 227,162 153,600 208,175
ENDING FUND BALANCE 4,005,207 4,059,125 3,600,400 4,303,825
TOTAL $ 4,130,155 $ 4,286,287 $ 3,754,000 $ 4,512,000
79
LANDFILL REMEDIATION FUNC
The Landfill Remediation Fund was created to account for any future post-closure costs.
LANDFILL REMEDIATION REVENUE
2005 2006 2007 2008
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 3,785 5,241 4,000 6,000
OTHER FINANCING SOURCES 0 0 0 0
INTERFUND TRANSFERS 0 0 0 0
TOTAL REVENUES 3,785 5,241 4,000 6,000
BEGINNING FUND BALANCE 104,572 108,357 110,000 116,000
TOTAL RESOURCES $ 108,357 $ 113,598 $ 114,000 $ 122,000
LANDFILL REMEDIATION EXPENDITURE
2005 2006 2007 2008
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 8,357 13,598 14,000 22,000
TOTAL $ 108,357 $ 113,598 $ 114,000 $ 122,000
80
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 REVENUE
2005 2006 2007 2008
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 36,012 47,784 45,500 60,500
OTHER FINANCING SOURCES 2,520 340,007 0 0
INTERFUND TRANSFERS 0 0 0 0
TOTAL REVENUES 38,532 387,791 45,500 60,500
BEGINNING FUND BALANCE 1,169,921 1,208,390 1,220,000 1,620,000
TOTAL RESOURCES $ 1,208,453 $ 1,596,181 $ 1,265,500 $ 1,680,500
L. I . D . GUARANTY FUND EXPENDITURE
2005 2006 2007 2008
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 13 13 0 0
CAPITAL OUTLAY 50 0 5,000 5,000
DEBT SERVICE 0 0 0 0
INTERFUND PMT FOR SERVICES 0 0 0 0
INTERFUND TRANSFERS 0 0 0 0
SUB-TOTAL EXPENDITURES 63 13 5,000 5,000
ENDING FUND BALANCE 1,208,390 1,596,168 1,260,500 1,675,500
TOTAL $ 1,208,453 $ 1,596,181 $ 1,265,500 $ 1,680,500
81
CAPITAL EQUIPMENT PURCHASES
GENERALFUND
DEPARTMENT CAPITAL EQUIPMENT AMOUNT
MUNICIPAL COURT OFFICE EQUIPMENT $ 2,500
OTHER MACHINERY & EQUIPMENT 1,600
4,100
CITY MANAGER OFFICE EQUIPMENT -ADMINISTRATION 200
OFFICE EQUIPMENT - PERSONNEL 0
200
POLICE JAG FUNDING 52,376
FIRE OFFICE EQUIPMENT 500
ADMIN & COMM. SVCS OFFICE EQUIPMENT -ADMINISTRATION 500
OFFICE EQUIPMENT -ACCTG & FINANCIAL 2,000
OFFICE FURNITURE -ACCTG & FINANCIAL 3,000
EQUIPMENT- RECREATION SERVICES 500
6,000
COMMUNITY DEVELOPMENT OFFICE EQUIPMENT 0
ENGINEERING OFFICE EQUIPMENT 0
NON-DEPARTMENTAL MUNICIPAL COURT 0
CITY MANAGER 35,000
POLICE EQUIPMENT 127,800
FIRE EQUIPMENT 65,380
ADMIN & COMMUNITY SVCS EQUIPMENT 328,530
COMMUNITY DEVELOPMENT 0
ENGINEERING 5,000
VEHICLES 76,000
COMPUTERS & SOFTWARE 200,000
ANIMAL CONTROL 11,600
849,310
LIBRARY OFFICE EQUIPMENT 0
TOTAL GENERAL FUND $ 912,486
82
DEPARTMENT CAPITAL EQUIPMENT AMOUNT
STREET FUND
IMPROVEMENTS OTHER THAT BLDGS $ 70,000
OTHER MACHINERY& EQUIPMENT 6,600
76,600
AMBULANCE SERVICE FUND
OTHER MACHINERY & EQUIPMENT 7,680
EQUIPMENT 57,700
65,380
WATER/SEWER FUND
WATER ADMINISTRATION 0
WATER OPERATIONS EQUIPMENT 60,000
WATER FILTER PLANT 28,800
SEWER ADMINISTRATION 0
SEWER COLLECTION EQUIPMENT 33,300
SEWER TREATMENT PLANT EQUIPMENT 46,200
PROCESS WATER REUSE FACILITY EQUIPMENT 13,000
STORMDRAIN EQUIPMENT 0
IRRIGATION EQUIPMENT 25,000
206,300
EQUIPMENT RENTAL OPERATIONS & MAINTENANCE FUND
SHOP EQUIPMENT 9,000
EQUIPMENT REPLACEMENT FUND
VEHICLE REPLACEMENTS 650,000
TOTAL ALL FUNDS $ 1,862,066
83
ORDINANCE NO. 3846
AN ORDINANCE ADOPTING THE CITY OF PASCO CAPITAL.PROJECTS BUDGET FOR THE YEAR 2008.
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 2008: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
POLICE STATION J MUNICIPAL COURT BUILDING $ 0 $ 0 $ 100,000 $ 100,000
LIBRARY FACILITY ENHANCEMENTS 0 0 150,000 150,000
PEANUTS PARK RESTROOM 0 0 100,000 100,000
VOLUNTEER PARK RENOVATION 0 0 160,000 160,000
VEHICLE STORAGE BUILDING 0 0 350,000 350,000
E LEWIS ST COORIDOR-PHASE 3 0 0 35,000 35,000
IRRIGATION SYSTEM IMPROVEMENTS 0 0 250,000 250,000
PWRF UPGRADES 0 0 80,000 80,000
E ROAD 40 SEWER EXTENSION 0 0 50,000 50,000
MISC SEWER IMPROVEMENTS 0 0 50,000 50,000
ROAD 84 AND ARGENT SEWER IMPROVEMENT 0 0 560,000 560,000
SEWER LINE EXTENSIONS 0 0 1,500,000 1,500,000
SEWER LINE REPLACEMENT 0 0 500,000 500,000
2008 WW TREATMENT PLANT EXPANSION 0 0 1,650,000 1,650,000
MISCELLANEOUS STORMWATER IMPROVEMENTS 0 0 55,000 55,000
STORMWATER COMPLIANCE 0 0 100,000 100,000
"A"ST AND SR 12 INTERCHANGE 0 0 20,000 20,000
ANNUAL OVERLAY AND CRACK SEAL PROJECTS 0 0 710,000 710,000
ARGENT ROAD WIDENING 0 0 500,000 500,000
COLUMBIA RIVER BRIDGE STUDY 0 0 25,000 25,000
COURT STR&ROAD 68 TRAFFICE SIGNAL 0 0 200,000 200,000
COURT STR WIDENING-ROAD 84 TO ROAD 100 0 0 1,000,000 1,000,000
1-182 AND ROAD 48 OFF RAMP 0 0 100,000 100,000
MISCELLANEOUS STREET IMPROVEMENTS 0 0 50,000 50,000
MISCELLANEOUS TRAFFIC SIGNAL IMPROVEMENTS 0 0 100,000 100,000
RECONSTRUCTION OF ALLEY APPROACHES 0 0 70,000 70,000
ROAD 100 AND 1-182 RAMPS&SANDIFUR SIGNAL 0 0 1,400,000 1,400,000
ROAD 68&1-182 IMPROVEMENTS 0 0 115,000 115,000
STREET SIGN REPLACEMENT-CITY WIDE 0 0 150,000 150,000
INTERTIE TO CITY OF KENNEWICK 0 0 20,000 20,000
MISCELLANEOUS WATER IMPROVEMENTS 0 0 80,000 80,000
RAW WATER PUMP STATION IMPROVEMENTS 0 0 150,000 150,000
REPLACEMENT OF AC WATERPIPE 0 0 600,000 600,000
WATER DISTRIBUTION LINE EXTENSIONS 0 0 600,000 600,000
WATER FILTRATION PLANT IMPROVEMENTS 0 0 800,000 800,000
WATER METER/REPLACEMENTICROSS CONNECT 0 0 140,000 140,000
BASEBALL STADIUM IMPROVEMENTS 1,000,000 340,000 0 1,340,000
LEWIS STREET OVERPASS 50,000 50,000 0 100,000
COMMERCIAL!SR 121 LEWIS STREET WATER LINE 500,000 100,000 0 600,000
TOTAL $ 1,550,000 $ 490,000 $ 12,520,000 $ 14,560,000
Section Two. This Ordinance shall be in full force and effect on January 1,2008.
PASSED by the City Council of the City of Pasco this 17th day of December,2007.
ATTEST
OVSRlt'CLARK,CITY ERK JO OL YO
APPROVED AS TO FORM: LELAND B.KERR,CITY ATTORNEY
CITY OF PASCO
2008 CAPITAL PROJECTS BUDGET
INCREASE ESTIMATED
CURRENT (DECR) INITIAL TOTAL
AUTHORITY DEPARTMENT PROJECT TITLE AUTHORITY AUTHORITY AUTHORITY PROJECT
COST
NEW CITY MANAGER POLICE STATION/MUNICIPAL COURT BUILDING 100,000 100,000
NEW RECREATION LIBRARY FACILITY ENHANCEMENTS 150,000 150,000
NEW RECREATION PEANUTS PARK RESTROOM 100,000 100,000
NEW RECREATION VOLUNTEER PARK RENOVATION 160,000 160,000
NEW FIRE VEHICLE STORAGE BUILDING 350,000 350,000
NEW COMM DEVEL E LEWIS ST COORIDOR-PHASE 3 35,000 35,000
NEW IRRIGATION IRRIGATION SYSTEM IMPROVEMENTS 250,000 250,000
NEW PWRF PWRF UPGRADES 80,000 80,000
NEW SEWER E ROAD 40 SEWER EXTENSION 50,000 50,000
NEW SEWER MISC SEWER IMPROVEMENTS 50,000 50,000
NEW SEWER ROAD 84 AND ARGENT SEWER IMPROVEMENT 560,000 560,000
NEW SEWER SEWER LINE EXTENSIONS 1,500,000 1,500,000
NEW SEWER SEWER LINE REPLACEMENT 500,000 500,000
NEW SEWER 2008 WW TREATMENT PLANT EXPANSION 1,650,000 1,650,000
NEW STORMWATER MISCELLANEOUS STORMWATER IMPROVEMENTS 55,000 55,000
NEW STORMWATER STORMWATER COMPLIANCE 100,000 100,000
NEW STREETS "A"ST AND SR 12 INTERCHANGE 20,000 20,000
NEW STREETS ANNUAL OVERLAY AND CRACK SEAL PROJECTS 710,000 710,000
NEW STREETS ARGENT ROAD WIDENING 500,000 500,000
NEW STREETS COLUMBIA RIVER BRIDGE STUDY 25,000 25,000
NEW STREETS COURT STIR&ROAD 68 TRAFFICE SIGNAL 200,000 200,000
NEW STREETS COURT STIR WIDENING-ROAD 84 TO ROAD 100 1,000,000 1,000,000
NEW STREETS 1-182 AND ROAD 48 OFF RAMP 100,000 100,000
NEW STREETS MISCELLANEOUS STREET IMPROVEMENTS 50,000 50,000
NEW STREETS MISCELLANEOUS TRAFFIC SIGNAL IMPROVEMENTS 100,000 100,000
NEW STREETS RECONSTRUCTION OF ALLEY APPROACHES 70,000 70,000
NEW STREETS ROAD 100 AND 1-182 RAMPS&SANDIFUR SIGNAL 1,400,000 1,400,000
NEW STREETS ROAD 68&1-182 IMPROVEMENTS 115,000 115,000
NEW STREETS STREET SIGN REPLACEMENT-CITY WIDE 150,000 150,000
NEW WATER INTERTIE TO CITY OF KENNEWICK 20,000 20,000
NEW WATER MISCELLANEOUS WATER IMPROVEMENTS 80,000 80,000
NEW WATER RAW WATER PUMP STATION IMPROVEMENTS 150,000 150,000
NEW WATER REPLACEMENT OF AC WATERPIPE 600,000 600,000
NEW WATER WATER DISTRIBUTION LINE EXTENSIONS 600,000 600,000
NEW WATER WATER FILTRATION PLANT IMPROVEMENTS 800,000 800,000
NEW WATER WATER METER/REPLACEMENT/CROSS CONNECT 140,000 140,000
86
INCREASE ESTIMATED
CURRENT (DECR) INITIAL TOTAL
AUTHORITY DEPARTMENT PROJECT TITLE AUTHORITY AUTHORITY AUTHORITY PROJECT
COST
CONTINUING RECREATION BASEBALL STADIUM IMPROVEMENTS 1,000,000 340,000 1,340,000
CONTINUING STREETS LEWIS STREET OVERPASS 50,000 50,000 100,000
CONTINUING STREETS SR 395 PEDESTRIAN/BICYCLE OVERPASS 900,000 900,000
CONTINUING WATER COMMERCIAL/SR 12/LEWIS STREET WATER LINE 500,000 100,000 600,000
CONTINUING WATER ROAD 36 PUMP STATION LANDSCAPING 60,000 60,000
CONTINUING FIRE FIRE HYDRANTS REPLACEMENT 250,000 250,000
CONTINUING STREETS COMMERCIAL AVENUE RECONSTRUCTION 200,000 200,000
REMOVE COMM DEVEL 4TH AVENUE GATEWAY 495,000 (495,000)
REMOVE COMM DEVEL EAST LEWIS STREET COORIDOR-PHASE 2 560,000 (560,000)
REMOVE IRRIGATION IRRIGATION SYSTEM IMPROVEMENTS 650,000 (650,000)
REMOVE PWRF PROCESS WATER IRRIGATION EXPANSION 250,000 (250,000)
REMOVE PWRF PROCESS WATER IRRIGATION UPGRADE 80,000 (80,000)
REMOVE RECREATION CASA DEL SOL NEIGHBORHOOD PARK 232,000 (232,000)
REMOVE RECREATION N BURDEN NEIGHBORHOOD PARK 190,000 (190,000)
REMOVE RECREATION SACAGEWEA TRAIL&LEVEE LOWERING PHASE 2 900,000 (900,000)
REMOVE SEWER BNSF SEWER RELOCATION 550,000 (550,000)
REMOVE SEWER EAST ROAD 40 SEWER EXTENSION 450,000 (450,000)
REMOVE SEWER MISC SEWER IMPROVEMENTS 50,000 (50,000)
REMOVE SEWER OFFICE&LOCKER ROOM EXPANSION 400,000 (400,000)
REMOVE SEWER ROAD 88 SEWER EXTENSION 1,100,000 (1,100,000)
REMOVE SEWER ROAD 84 SEWER EXTENSION 300,000 (300,000)
REMOVE SEWER SEWER LINE EXTENSIONS 1,500,000 (1,500,000)
REMOVE SEWER SEWER LINE REPLACEMENT 500,000 (500,000)
REMOVE SEWER 2005/2006 WASTEWTR TREATMENT PLANT EXPANSION 3,600,000 (3,600,000)
REMOVE SEWER 2007 WASTEWATER TREATMENT PLANT EXPANSION 110,000 (110,000)
REMOVE STORMWATER MAIN AVENUE STORMWATER 200,000 (200,000)
REMOVE STORMWATER MISCELLANEOUS STORMWATER IMPROVEMENTS 55,000 (55,000)
REMOVE STORMWATER STORMWATER COMPLIANCE 75,000 (75,000)
REMOVE STREETS ANNUAL OVERLAY AND CRACK SEAL PROJECTS 600,000 (600,000)
REMOVE STREETS BURDEN BOULEVARD PUD UNDERGROUNDING 236,000 (236,000)
REMOVE STREETS BURDEN BOULEVARD WIDENING 200,000 (200,000)
REMOVE STREETS COURT STREET WIDENING 800,000 (800,000)
REMOVE STREETS LEWIS STREET OVERPASS DESIGN 20,000 (20,000)
REMOVE STREETS LEWIS STREET/A"STREET CONNECTOR(TK ROUTE) 600,000 (600,000)
REMOVE STREETS MISCELLANEOUS STREET IMPROVEMENTS 50,000 (50,000)
REMOVE STREETS RECONSTRUCTION OF ALLEY APPROACHES 50,000 (50,000)
REMOVE STREETS ROAD 28/ROAD 26 IMPROVEMENTS 400,000 (400,000)
REMOVE STREETS ROAD 68&COURT STIR TRAFFIC SIGNAL 160,000 (160,000)
87
INCREASE ESTIMATED
CURRENT (DECR) INITIAL TOTAL
AUTHORITY DEPARTMENT PROJECT TITLE AUTHORITY AUTHORITY AUTHORITY PROJECT
COST
REMOVE STREETS ROAD 68&1-182 IMPROVEMENTS 515,000 (515,000)
REMOVE STREETS ROAD 68&WRIGLEY DRIVE TRAFFIC SIGNAL 160,000 (160,000)
REMOVE STREETS ROAD 68 WIDENING-WEST SIDE(RODEO TO BURDEN) 100,000 (100,000)
REMOVE STREETS ROAD 100&1-182 RAMPS&SIGNAL 3,000,000 (3,000,000)
REMOVE STREETS SACAJAWEA PARK ROAD 400,000 (400,000)
REMOVE STREETS STREET SIGN REPLACEMENT-CITY WIDE 150,000 (150,000)
REMOVE WATER INTERTIE TO CITY OF KENNEWICK 20,000 (20,000)
REMOVE WATER MISCELLANEOUS WATER IMPROVEMENTS 50,000 (50,000)
REMOVE WATER REPLACEMENT OF A/C WATER PIPE 400,000 (400,000)
REMOVE WATER ROAD 34 TO A STREET WATER LINE LOOP 1,200,000 (1,200,000)
REMOVE WATER ROAD 68 RESERVOIR IMPROVEMENTS 250,000 (250,000)
REMOVE WATER ROAD 68 RESERVOIR PAINTING 300,000 (300,000)
REMOVE WATER WATER DISTRIBUTION LINE EXTENSIONS 200,000 (200,000)
REMOVE WATER WATER FILTRATION PLANT IMPROVEMENTS 570,000 (570,000)
REMOVE WATER WATER FILTRATION PLANT IMPROVEMENTS 800,000 (800,000)
REMOVE WATER WATER METER REPLACEMENT/CROSS CONNECTION 240,000 (240,000)
REMOVE WATER WATER METER/REPLACEMENT/CROSS CONNECT 120,000 (120,000)
REMOVE WATER WATER SYSTEM PLAN-CITY WIDE 100,000 (100,000)
26,898,000 (23,448,000) 12,520,000 15,970,000
88
INDIVIDUAL
PROJECT
SHEETS
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90
CITY OF PASCO
CIP PROJECT DESCRIPTION AND FINANCES FORM
CIP Category Administrative Offices j Funding Type General Fund
(1) Project Name Police Station / Municipal Court Building Project#
(2) Location 1st and Sylvester
(3) Description Construct new municipal building to house police and municipal court
(4) Department City Manager's Office I Division Date Initiated
(5) Project Status New CIP Project Budget Number 367-660-59480
History Previous Years Funding $0 Previous Years Expenses $0
COST COMPONENT (6) FINANCIAL SUMMARY($ IN THOUSANDS)
2008 2009 2010 2011 2012 2013 TOTAL
Land & Right-Of-Way
Appraisal
Land Acquisition
Subtotal
Design & Engineering
Architect
Engineering 100.0 500.0 I $600.0
Legal
Permits
EIS
Subtotal 100.0 500.0 $600.0
Construction
Site Preparation
Construction 10,000.0 $10,000.0
Landscaping
Inspection Mngmt
Subtotal 10,000.0 $10,000.0
Other
Major Fixed Equip
Rolling Stock
Subtotal
Total Expenses 100.0 500.0 10,000.0 $10,600.0
FUNDING SOURCE
Capital Improv Fund 100. $100.0
GO Bonds 500.0 10,000.0 $10,500.0
Total Revenue 100.0 500.0 10,000.0 $10,600.0
Prepared By: Date: Telephone:
91 1/25/2008
CITY OF PASCO
CIP PROJECT DESCRIPTION AND FINANCES FORM
CIP Category Culture and Recreation j Funding Type General Fund
(1) Project Name Baseball Stadium Improvements Project#
(2) Location 6100 Burden Blvd
(3) Description Upgrades and Improvements at Baseball Stadium.
(4) Department Admin & Comm Svcs I Division Facilities Date Initiated
(5) Project Status New CIP Project Budget Number 367-660-59480
History I Previous Years Funding $1,600,000 1 Previous Years Expenses $1,240,000
COST COMPONENT (6) FINANCIAL SUMMARY($ IN THOUSANDS)
2008 2009 2010 2011 2012 2013 TOTAL
Land & Right-Of-Way
Appraisal
Land Acquisition
Subtotal
Design & Engineering
Architect
Engineering 40.0 I $40.0
Legal
Permits
EIS
Subtotal 40.0 $40.0
Construction
Site Preparation
Construction 300.0 500.0 $800.0
Landscaping
Inspection Mngmt
Subtotal 300.0 500.0 $800.0
Other
Major Fixed Equip
Rolling Stock
Subtotal
Total Expenses 340.0 500.0 $840.0
FUNDING SOURCE
State (appropriated) 340. $340.0
State (potential) 500.0 $500.0
Total Revenue 340.0 500.0 $840.0
Prepared By: Date: Telephone:
92 1/25/2008
CITY OF PASCO
CIP PROJECT DESCRIPTION AND FINANCES FORM
CIP Category Culture and Recreation j Funding Type General Fund
(1) Project Name Library Facility Enhancements Project#
(2) Location Pasco Library, 1320 W. Hopkins
(3) Description Upgrades to Library - Electricals, Communications, Windows (energy efficiency)
(4) Department Admin & Comm Svcs I Division Facilities Date Initiated 6/22/07
(5) Project Status New CIP Project Budget Number 367-660-59480
History Previous Years Funding $0 Previous Years Expenses $0
COST COMPONENT (6) FINANCIAL SUMMARY($ IN THOUSANDS)
2008 2009 2010 2011 2012 2013 TOTAL
Land & Right-Of-Way
Appraisal
Land Acquisition
Subtotal
Design & Engineering
Architect
Engineering
Legal
Permits
EIS
Subtotal
Construction
Site Preparation
Construction 150.0 $150.0
Landscaping
Inspection Mngmt
Subtotal 150.0 $150.0
Other
Major Fixed Equip
Rolling Stock
Subtotal
Total Expenses 150.0 $150.0
FUNDING SOURCE
General FUnd 150. $150.0
Total Revenue 150.0 $150.0
Prepared By: Date: Telephone:
93 1/25/2008
CITY OF PASCO
CIP PROJECT DESCRIPTION AND FINANCES FORM
CIP Category Culture and Recreation j Funding Type Block Grant
(1) Project Name Peanuts Park Restroom Project#
(2) Location Peanuts Park - 4th and Lewis
(3) Description Replace restroom with new facility.
(4) Department Admin & Comm Svcs I Division Facilities Date Initiated
(5) Project Status New CIP Project Budget Number 367-660-59480
History Previous Years Funding $0 Previous Years Expenses $0
COST COMPONENT (6) FINANCIAL SUMMARY($ IN THOUSANDS)
2008 2009 2010 2011 2012 2013 TOTAL
Land & Right-Of-Way
Appraisal
Land Acquisition
Subtotal
Design & Engineering
Architect
Engineering
Legal
Permits
EIS
Subtotal
Construction
Site Preparation
Construction 100.0 $100.0
Landscaping
Inspection Mngmt
Subtotal 100.0 $100.0
Other
Major Fixed Equip
Rolling Stock
Subtotal
Total Expenses 100.0 $100.0
FUNDING SOURCE
CDBG 100. $100.0
Total Revenue 100.0 $100.0
Prepared By: Date: Telephone:
94 1/25/2008
CITY OF PASCO
CIP PROJECT DESCRIPTION AND FINANCES FORM
CIP Category Culture and Recreation j Funding Type Block Grant
(1) Project Name Volunteer Park Renovation Project#
(2) Location 3rd and Marie Street
(3) Description Continuing general upgrade to park.
(4) Department Admin & Comm Svcs I Division Facilities Date Initiated
(5) Project Status In Prior CIP - Unfunded Budget Number 367-660-59480
History Previous Years Funding $0 Previous Years Expenses $0
COST COMPONENT (6) FINANCIAL SUMMARY($ IN THOUSANDS)
2008 2009 2010 2011 2012 2013 TOTAL
Land & Right-Of-Way
Appraisal
Land Acquisition
Subtotal
Design & Engineering
Architect
Engineering 10.0 I $10.0
Legal
Permits
EIS
Subtotal 10.0 $10.0
Construction
Site Preparation
Construction 150.0 $150.0
Landscaping
Inspection Mngmt
Subtotal 150.0 $150.0
Other
Major Fixed Equip
Rolling Stock
Subtotal
Total Expenses 160.0 $160.0
FUNDING SOURCE
CDBG Fund 160. $160.0
Total Revenue 160.0 $160.0
Prepared ByS. Strebel Date: 7/12/05 Telephone:
95 1/25/2008
CITY OF PASCO
CIP PROJECT DESCRIPTION AND FINANCES FORM
CIP Category Fire Protection j Funding Type General Fund
(1) Project Name Vehicle Storage Building Project#
(2) Location Road 68 & Argent at Fire Station 83
(3) Description A 3,500 square foot vehicle / equipment storage building.
(4) Department Fire I Division Suppression Date Initiated
(5) Project Status In Prior CIP - Unfunded Budget Number 010-905-51990
History Previous Years Funding $0 Previous Years Expenses $0
COST COMPONENT (6) FINANCIAL SUMMARY($ IN THOUSANDS)
2008 2009 2010 2011 2012 2013 TOTAL
Land & Right-Of-Way
Appraisal
Land Acquisition
Subtotal
Design & Engineering
Architect
Engineering
Legal
Permits
EIS
Subtotal
Construction
Site Preparation
Construction 350.0 $350.0
Landscaping
Inspection Mngmt
Subtotal 350.0 $350.0
Other
Major Fixed Equip
Rolling Stock
Subtotal
Total Expenses 350.0 $350.0
FUNDING SOURCE
General Fund 200. $200.0
Water/ Sewer Utility 150.0 $150.0
Total Revenue 350.0 $350.0
Prepared By: Date: Telephone:
96 1/25/2008
CITY OF PASCO
CIP PROJECT DESCRIPTION AND FINANCES FORM
CIP Category Gateways & Corridor Beautification j Funding Type General Fund
(1) Project Name E. Lewis Str. Corridor - Phase 3 - Cedar Avenue to Project#
(2) Location Cedar Avenue to State Route 12
(3) Description Landscaping at site.
(4) Department Community Development I Division Admin Date Initiated
(5) Project Status In Prior CIP - Unfunded Budget Number 120-750-59530
History Previous Years Funding $0 Previous Years Expenses $0
COST COMPONENT (6) FINANCIAL SUMMARY($ IN THOUSANDS)
2008 2009 2010 2011 2012 2013 TOTAL
Land & Right-Of-Way
Appraisal
Land Acquisition
Subtotal
Design & Engineering
Architect 35.0 $35.0
Engineering
Legal
Permits
EIS
Subtotal 35.0 $35.0
Construction
Site Preparation
Construction
Landscaping 340.0 $340.0
Inspection Mngmt
Subtotal 340.0 $340.0
Other
Major Fixed Equip
Rolling Stock
Subtotal
Total Expenses 35.0 340.0 $375.0
FUNDING SOURCE
General Fund 35.0 265.0 $300.0
CDBG Fund 75.0 $75.0
Total Revenue 35.0 340.0 $375.0
Prepared By: Date: Telephone:
97 1/25/2008
CITY OF PASCO
CIP PROJECT DESCRIPTION AND FINANCES FORM
CIP Category Irrigation System j Funding Type Utility Fund
(1) Project Name Irrigation System Improvements Project#
(2) Location 1-182 Corridor
(3) Description Miscellaneous irrigation system improvements
(4) Department Public Works/Engineering I Division Irrigation Date Initiated
(5) Project Status New CIP Project Budget Number 410-795-59434
History Previous Years Funding $0 Previous Years Expenses $0
COST COMPONENT (6) FINANCIAL SUMMARY($ IN THOUSANDS)
2008 2009 2010 2011 2012 2013 TOTAL
Land & Right-Of-Way
Appraisal
Land Acquisition
Subtotal
Design & Engineering
Architect
Engineering
Legal
Permits
EIS
Subtotal
Construction
Site Preparation
Construction 250.0 100.0 1 50.0 50.0 50.0 50.0 $550.0
Landscaping
Inspection Mngmt
Subtotal
250.0 100.0 50.0 50.0 50.0 50.0 $550.0
Other
Major Fixed Equip
Rolling Stock
Subtotal
Total Expenses 250.0 100.0 50.0 50.0 50.0 50.0 $550.0
FUNDING SOURCE
Irrigation Utility 250. 100.0 50.0 50.0 50.0 50.0 $550.0
Total Revenue 250.0 100.0 50.0 50.0 50.0 50.0 $550.0
Prepared By: Date: Telephone:
98 1/25/2008
CITY OF PASCO
CIP PROJECT DESCRIPTION AND FINANCES FORM
CIP Category Process Water Reuse Facility Funding Type Utility Fund
(1) Project Name PWRF Irrigation Upgrade Project#
(2) Location Process Water Reuse Facility
(3) Description Irrigation Upgrade
(4) Department Public Works/Engineering I Division PWRF Date Initiated
(5) Project Status In Prior CIP - Unfunded Budget Number 410-775-59435
History Previous Years Funding $Q Previous Years Expenses $0
COST COMPONENT (6) FINANCIAL SUMMARY($ IN THOUSANDS)
2008 2009 2010 2011 2012 2013 TOTAL
Land & Right-Of-Way
Appraisal
Land Acquisition
Subtotal
Design & Engineering
Architect
Engineering
Legal
Permits
EIS
Subtotal
Construction
Site Preparation
Construction 80.0 80.0 1 80.0 80.0 80.0 80.0 $480.0
Landscaping
Inspection Mngmt
Subtotal 80.0 80.0 80.0 80.0 80.0 80.0 $480.0
Other
Major Fixed Equip
Rolling Stock
Subtotal
Total Expenses 80.0 80.0 80.0 80.0 80.0 80.0 $480.0
FUNDING SOURCE
PWRF Utility 80.0 80.0 80.0 80.0 80.0 80.0 $480.0
Total Revenue 80.0 80.0 80.0 80.0 80.0 80.0 $480.0
Prepared By: Date: Telephone:
99 1/25/2008
CITY OF PASCO
CIP PROJECT DESCRIPTION AND FINANCES FORM
CIP Category Sewer Treatment and Collection j Funding Type Utility Fund
(1) Project Name Road 84 and Argent Sewer Improvement I Project#
(2) Location Road 84 North of Argent and in Argent East of Road 84
(3) Description
(4) Department I Division Date Initiated
(5) Project Status In Prior CIP - Unfunded Budget Number 410-770-59435
History Previous Years Funding $0 Previous Years Expenses $0
COST COMPONENT (6) FINANCIAL SUMMARY($ IN THOUSANDS)
2008 2009 2010 2011 2012 2013 TOTAL
Land & Right-Of-Way
Appraisal
Land Acquisition
Subtotal
Design & Engineering
Architect 60.0 $60.0
Engineering
Legal
Permits
EIS
Subtotal 60.0 $60.0
Construction
Site Preparation 500.0 $500.0
Construction
Landscaping
Inspection Mngmt
Subtotal 500.0 $500.0
Other
Major Fixed Equip
Rolling Stock
Subtotal
Total Expenses 560.0 $560.0
FUNDING SOURCE
Sewer Utility 560. $560.0
Total Revenue 560.0 $560.0
Prepared By: Date: Telephone:
100 1/25/2008
CITY OF PASCO
CIP PROJECT DESCRIPTION AND FINANCES FORM
CIP Category Sewer Treatment and Collection j Funding Type Utility Fund
(1) Project Name East Road 40 Sewer Extension Project#
(2) Location East Road 40
(3) Description Extend sewerline on East Road 40 to Commercial Street
(4) Department Public Works/Engineering I Division Sewer Date Initiated
(5) Project Status In Prior CIP - Unfunded Budget Number 410-770-59435
History Previous Years Funding $0 Previous Years Expenses $0
COST COMPONENT (6) FINANCIAL SUMMARY($ IN THOUSANDS)
2008 2009 2010 2011 2012 2013 TOTAL
Land & Right-Of-Way
Appraisal
Land Acquisition
Subtotal
Design & Engineering
Architect 50.0 50.0 $100.0
Engineering
Legal
Permits
EIS
Subtotal 50.0 50.0 $100.0
Construction
Site Preparation
Construction 1,200.0 $1,200.0
Landscaping
Inspection Mngmt
Subtotal 1,200.0 $1,200.0
Other
Major Fixed Equip
Rolling Stock
Subtotal
Total Expenses 50.0 1,250.0 $1,300.0
FUNDING SOURCE
Sewer Utility 50.0 1,250.0 $1,300.0
Total Revenue 50.0 1,250.0 $1,300.0
Prepared By: Date: Telephone:
101 1/25/2008
CITY OF PASCO
CIP PROJECT DESCRIPTION AND FINANCES FORM
CIP Category Sewer Treatment and Collection j Funding Type Utility Fund
(1) Project Name Miscellaneous Sewer Improvements Project#
(2) Location Various Locations
(3) Description Miscellaneous Sewer Improvements
(4) Department Public Works/Engineering I Division Sewer Date Initiated
(5) Project Status New CIP Project Budget Number 410-770-59435
History Previous Years Funding $0 Previous Years Expenses $0
COST COMPONENT (6) FINANCIAL SUMMARY($ IN THOUSANDS)
2008 2009 2010 2011 2012 2013 TOTAL
Land & Right-Of-Way
Appraisal
Land Acquisition
Subtotal
Design & Engineering
Architect
Engineering
Legal
Permits
EIS
Subtotal
Construction
Site Preparation
Construction 50.0 50.0 1 50.0 50.0 50.0 50.0 $300.0
Landscaping
Inspection Mngmt
Subtotal 50.0 50.0 50.0 50.0 50.0 50.0 $300.0
Other
Major Fixed Equip
Rolling Stock
Subtotal
Total Expenses 50.0 50.0 50.0 50.0 50.0 50.0 $300.0
FUNDING SOURCE
Sewer Utility 50.0 50.0 50.0 50.0 50.0 50.0 $300.0
Total Revenue 50.0 50.0 50.0 50.0 50.0 50.0 $300.0
Prepared By: Date: Telephone:
102 1/25/2008
CITY OF PASCO
CIP PROJECT DESCRIPTION AND FINANCES FORM
CIP Category Sewer Treatment and Collection j Funding Type Utility Fund
(1) Project Name Sewer Line Extension Project#
(2) Location City Wide
(3) Description Extension of sewer pipelines - Also will help pay for oversizing of lines in various
developments
(4) Department Public Works/Engineering I Division Sewer Date Initiated
(5) Project Status In Prior CIP - Unfunded= Budget Number 410-770-59435
History Previous Years Funding $Q Previous Years Expenses $0
COST COMPONENT (6) FINANCIAL SUMMARY($ IN THOUSANDS)
2008 2009 2010 2011 2012 2013 TOTAL
Land & Right-Of-Way
Appraisal
Land Acquisition
Subtotal
Design & Engineering
Architect
Engineering
Legal
Permits
EIS
Subtotal
Construction
Site Preparation
Construction 1,500.0 1,500.0 1,500.0 1,500.0 1,500.0 1,500.0 $9,000.0
Landscaping
Inspection Mngmt
Subtotal 1,500.0 1,500.0 1,500.0 1,500.0 1,500.0 1,500.0 $9,000.0
Other
Major Fixed Equip
Rolling Stock
Subtotal
Total Expenses 1,500.0 1,500.0 1,500.0 1,500.0 1,500.0 1,500.0 $9,000.0
FUNDING SOURCE
Sewer Utility 1,500. 1,500.0 1,500.0 1,500.0 1,500.0 1,500.0 $9,000.0
Total Revenue 1,500.0 1,500.0 1,500.0 1,500.0 1,500.0 11500.0 $9,000.0
Prepared By: Date: Telephone:
103 1/25/2008
CITY OF PASCO
CIP PROJECT DESCRIPTION AND FINANCES FORM
CIP Category Sewer Treatment and Collection j Funding Type Utility Fund
(1) Project Name Sewer Line Replacement Project#
(2) Location Various Locations
(3) Description Work to be done on an as-need basis
(4) Department Public Works/Engineering I Division Sewer Date Initiated
(5) Project Status In Prior CIP - Unfunded Budget Number 410-770-59435
History Previous Years Funding $0 Previous Years Expenses $0
COST COMPONENT (6) FINANCIAL SUMMARY($ IN THOUSANDS)
2008 2009 2010 2011 2012 2013 TOTAL
Land & Right-Of-Way
Appraisal
Land Acquisition
Subtotal
Design & Engineering
Architect
Engineering
Legal
Permits
EIS
Subtotal
Construction
Site Preparation
Construction 500.0 300.0 1 200.0 200.0 200.0 200.0 $1,600.0
Landscaping
Inspection Mngmt
Subtotal 500.0 300.0 200.0 200.0 200.0 200.0 $1,600.0
Other
Major Fixed Equip
Rolling Stock
Subtotal
Total Expenses 500.0 300.0 200.0 200.0 200.0 200.0 $1,600.0
FUNDING SOURCE
Sewer Utility 500. 300.0 200.0 200.0 200.0 200.0 $1,600.0
Total Revenue 500.0 300.0 200.0 200.0 200.0 200.0 $1,600.0
Prepared By: Date: Telephone:
104 1/25/2008
CITY OF PASCO
CIP PROJECT DESCRIPTION AND FINANCES FORM
CIP Category Sewer Treatment and Collection j Funding Type Utility Fund
(1) Project Name WWTP Expansion Project#
(2) Location Waster Water Treatment Plant
(3) Description Improvements and Expansion at the WWTP
(4) Department Public Works/Engineering I Division Sewer Date Initiated
(5) Project Status New CIP Project Budget Number 410-770-59435
History Previous Years Funding $0 Previous Years Expenses $0
COST COMPONENT (6) FINANCIAL SUMMARY($ IN THOUSANDS)
2008 2009 2010 2011 2012 2013 TOTAL
Land & Right-Of-Way
Appraisal
Land Acquisition
Subtotal
Design & Engineering
Architect 350.0 150.0 $500.0
Engineering
Legal
Permits
EIS
Subtotal 350.0 150.0 $500.0
Construction
Site Preparation 1,300.0 1,000.0 $2,300.0
Construction
Landscaping
Inspection Mngmt
Subtotal 1,300.0 1,000.0 $2,300.0
Other
Major Fixed Equip
Rolling Stock
Subtotal
Total Expenses 1,650.0 1,150.0 $2,800.0
FUNDING SOURCE
Sewer Utility 1,650. 1,150.0 $2,800.0
Total Revenue 1,650.0 11150.0 $2,800.0
Prepared By: Date: Telephone:
105 1/25/2008
CITY OF PASCO
CIP PROJECT DESCRIPTION AND FINANCES FORM
CIP Category Stormwater Collection j Funding Type Utility Fund
(1) Project Name Miscellaneous Stormwater Improvements Project#
(2) Location Various Locations
(3) Description Repair and extend storm water system
(4) Department Public Works/Engineering I Division Stormwater Date Initiated
(5) Project Status In Prior CIP - Unfunded Budget Number 410-790-59435
History Previous Years Funding $Q Previous Years Expenses $0
COST COMPONENT (6) FINANCIAL SUMMARY($ IN THOUSANDS)
2008 2009 2010 2011 2012 2013 TOTAL
Land & Right-Of-Way
Appraisal
Land Acquisition
Subtotal
Design & Engineering
Architect
Engineering
Legal
Permits
EIS
Subtotal
Construction
Site Preparation
Construction 55.0 55.0 1 55.0 55.0 55.0 55.0 $330.0
Landscaping
Inspection Mngmt
Subtotal 55.0 55.0 55.0 55.0 55.0 55.0 $330.0
Other
Major Fixed Equip
Rolling Stock
Subtotal
Total Expenses 55.0 55.0 55.0 55.0 55.0 55.0 $330.0
FUNDING SOURCE
Stormwater Utility 55.0 55.0 55.0 55.0 55.0 55.0 $330.0
Total Revenue 55.0 55.0 55.0 55.0 55.0 55.0 $330.0
Prepared By: Date: Telephone:
106 1/25/2008
CITY OF PASCO
CIP PROJECT DESCRIPTION AND FINANCES FORM
CIP Category Stormwater Collection j Funding Type Utility Fund
(1) Project Name Stormwater Compliance Project#
(2) Location City Wide
(3) Description Retrofit of Drywells
(4) Department Public Works/Engineering I Division Stormwater Date Initiated
(5) Project Status New CIP Project Budget Number 410-790-59435
History Previous Years Funding $Q Previous Years Expenses $0
COST COMPONENT (6) FINANCIAL SUMMARY($ IN THOUSANDS)
2008 2009 2010 2011 2012 2013 TOTAL
Land & Right-Of-Way
Appraisal
Land Acquisition
Subtotal
Design & Engineering
Architect
Engineering
Legal
Permits
EIS
Subtotal
Construction
Site Preparation
Construction 100.0 100.0 1 100.0 100.0 100.0 100.0 $600.0
Landscaping
Inspection Mngmt
Subtotal
100.0 100.0 100.0 100.0 100.0 100.0 $600.0
Other
Major Fixed Equip
Rolling Stock
Subtotal
Total Expenses 100.0 100.0 100.0 100.0 100.0 100.0 $600.0
FUNDING SOURCE
Stormwater Utility 100. 100.0 100.0 100.0 100.0 100.0 $600.0
Total Revenue 100.0 100.0 100.0 100.0 100.0 100.0 $600.0
Prepared By: Date: Telephone:
107 1/25/2008
CITY OF PASCO
CIP PROJECT DESCRIPTION AND FINANCES FORM
CIP Category Streets, Drainage and Pedestrian Facilities Funding Type Other
(1) Project Name "A" Street and SR 12 Interchange Project#
(2) Location "A" Street and SR 12
(3) Description New Interchange at "A" Street and SR 12
(4) Department Public Works/Engineering I Division Streets Date Initiated
(5) Project Status New CIP Project Budget Number 120-750-59530
History Previous Years Funding $0 Previous Years Expenses $0
COST COMPONENT (6) FINANCIAL SUMMARY($ IN THOUSANDS)
2008 2009 2010 2011 2012 2013 TOTAL
Land & Right-Of-Way
Appraisal
Land Acquisition
Subtotal
Design & Engineering
Architect 20.0 20.0 $40.0
Engineering
Legal
Permits
EIS
Subtotal 20.0 20.0 $40.0
Construction
Site Preparation
Construction
Landscaping
Inspection Mngmt
Subtotal
Other
Major Fixed Equip
Rolling Stock
Subtotal
Total Expenses 20.0 20.0 $40.0
FUNDING SOURCE
Arterial Street Fund 20.0 20.0 $40.0
Total Revenue 20.0 20.0 $40.0
Prepared By: Date: Telephone:
108 1/25/2008
CITY OF PASCO
CIP PROJECT DESCRIPTION AND FINANCES FORM
CIP Category Streets, Drainage and Pedestrian Facilities Funding Type Other
(1) Project Name Annual Overlay and Crack Seal Project Project#
(2) Location Various Streets
(3) Description Annual (15 Yr) Street Overlay and Crack Seal Program
(4) Department Public Works/Engineering I Division Streets Date Initiated
(5) Project Status In Prior CIP - Unfunded Budget Number 130-755-59530
History Previous Years Funding $0 Previous Years Expenses $0
COST COMPONENT (6) FINANCIAL SUMMARY($ IN THOUSANDS)
2008 2009 2010 2011 2012 2013 TOTAL
Land & Right-Of-Way
Appraisal
Land Acquisition
Subtotal
Design & Engineering
Architect 10.0 10.0 10.0 10.0 10.0 10.0 $60.0
Engineering
Legal
Permits
EIS
Subtotal 10.0 10.0 10.0 10.0 10.0 10.0 $60.0
Construction
Site Preparation
Construction 700.0 700.0 1 700.0 800.0 800.0 800.0 $4,500.0
Landscaping
Inspection Mngmt
Subtotal 700.0 700.0 700.0 800.0 800.0 800.0 $4,500.0
Other
Major Fixed Equip
Rolling Stock
Subtotal
Total Expenses 710.0 710.0 710.0 810.0 810.0 810.0 $4,560.0
FUNDING SOURCE
STP 300. $300.0
Street Overlay Fund 410.0 710.0 710.0 810.0 810.0 810.0 $4,260.0
Total Revenue 710.0 710.0 710.0 810.0 810.0 810.0 $4,560.0
Prepared By: Date: Telephone:
109 1/25/2008
CITY OF PASCO
CIP PROJECT DESCRIPTION AND FINANCES FORM
CIP Category Streets, Drainage and Pedestrian Facilities Funding Type Other
(1) Project Name Argent Road Widening Project#
(2) Location Argent Road - Road 76 to 84
(3) Description Road Improvements on Argent Road
(4) Department Public Works/Engineering I Division Streets Date Initiated
(5) Project Status New CIP Project Budget Number 120-750-59530
History Previous Years Funding $Q Previous Years Expenses $0
COST COMPONENT (6) FINANCIAL SUMMARY($ IN THOUSANDS)
2008 2009 2010 2011 2012 2013 TOTAL
Land & Right-Of-Way
Appraisal
Land Acquisition
Subtotal
Design & Engineering
Architect
Engineering
Legal
Permits
EIS
Subtotal
Construction
Site Preparation 500.0 $500.0
Construction
Landscaping
Inspection Mngmt
Subtotal 500.0 $500.0
Other
Major Fixed Equip
Rolling Stock
Subtotal
Total Expenses 500.0 $500.0
FUNDING SOURCE
School District 350. $350.0
General Fund 150.0 $150.0
Total Revenue 500.0 $500.0
Prepared By: Date: Telephone:
110 1/25/2008
CITY OF PASCO
CIP PROJECT DESCRIPTION AND FINANCES FORM
CIP Category Streets, Drainage and Pedestrian Facilities Funding Type
(1) Project Name Columbia River Bridge Study Project#
(2) Location Between the SR395 Blue Bridge and Road 68
(3) Description Continue the evaluation of the need for a new bridge accross the Columbia River
(4) Department Public Works/Engineering I Division Streets Date Initiated
(5) Project Status New CIP Project Budget Number 120-750-59530
History Previous Years Funding $0 Previous Years Expenses $0
COST COMPONENT (6) FINANCIAL SUMMARY($ IN THOUSANDS)
2008 2009 2010 2011 2012 2013 TOTAL
Land & Right-Of-Way
Appraisal
Land Acquisition
Subtotal
Design & Engineering
Architect 25.0 $25.0
Engineering
Legal
Permits
EIS
Subtotal 25.0 $25.0
Construction
Site Preparation
Construction
Landscaping
Inspection Mngmt
Subtotal
Other
Major Fixed Equip
Rolling Stock
Subtotal
Total Expenses 25.0 $25.0
FUNDING SOURCE
General Fund 25 $25.0
Total Revenue 25.0 $25.0
Prepared By: Date: Telephone:
111 1/25/2008
CITY OF PASCO
CIP PROJECT DESCRIPTION AND FINANCES FORM
CIP Category Streets, Drainage and Pedestrian Facilities Funding Type Other
(1) Project Name Court St & Road 68 Traffic Signal Project#
(2) Location Court St & Road 68
(3) Description New traffic signal at Court Street and Road 68
(4) Department Public Works/Engineering I Division Streets Date Initiated
(5) Project Status New CIP Project Budget Number 120-750-59530
History Previous Years Funding $0 Previous Years Expenses $0
COST COMPONENT (6) FINANCIAL SUMMARY($ IN THOUSANDS)
2008 2009 2010 2011 2012 2013 TOTAL
Land & Right-Of-Way
Appraisal
Land Acquisition
Subtotal
Design & Engineering
Architect
Engineering
Legal
Permits
EIS
Subtotal
Construction
Site Preparation 200.0 $200.0
Construction
Landscaping
Inspection Mngmt
Subtotal 200.0 $200.0
Other
Major Fixed Equip
Rolling Stock
Subtotal
Total Expenses 200.0 $200.0
FUNDING SOURCE
Traffic Impact Fees 200. $200.0
Total Revenue 200.0 $200.0
Prepared By: Date: Telephone:
112 1/25/2008
CITY OF PASCO
CIP PROJECT DESCRIPTION AND FINANCES FORM
CIP Category Streets, Drainage and Pedestrian Facilities Funding Type Other
(1) Project Name Court Street Widening - Road 68 to Road 100 Project#
(2) Location Court Street - Road 84 to 100
(3) Description Increase width of existing road (Court Street) from Road 84 to Road 100
(4) Department Public Works/Engineering I Division Streets Date Initiated
(5) Project Status New CIP Project Budget Number 120-750-59530
History Previous Years Funding $0 Previous Years Expenses $0
COST COMPONENT (6) FINANCIAL SUMMARY($ IN THOUSANDS)
2008 2009 2010 2011 2012 2013 TOTAL
Land & Right-Of-Way
Appraisal
Land Acquisition
Subtotal
Design & Engineering
Architect 25.0 $25.0
Engineering
Legal
Permits
EIS
Subtotal 25.0 $25.0
Construction
Site Preparation 975.0 $975.0
Construction
Landscaping
Inspection Mngmt
Subtotal 975.0 $975.0
Other
Major Fixed Equip
Rolling Stock
Subtotal
Total Expenses 1,000.0 $1,000.0
FUNDING SOURCE
Street Overlay Fund 380. $380.0
Arterial Street Fund 220.0 $220.0
Sewer Utility 400.0 $400.0
Total Revenue 1,000.0 $1,000.0
Prepared By: Date: Telephone:
113 1/25/2008
CITY OF PASCO
CIP PROJECT DESCRIPTION AND FINANCES FORM
CIP Category Streets, Drainage and Pedestrian Facilities Funding Type Other
(1) Project Name 1-182 and Road 48 Off Ramp Project#
(2) Location 1-182 and Road 48
(3) Description Construct new east bound off ramp from 1-182 to Argent Road near Road 48
(4) Department Public Works/Engineering I Division Streets Date Initiated
(5) Project Status New CIP Project Budget Number 120-750-59530
History Previous Years Funding $0 Previous Years Expenses $0
COST COMPONENT (6) FINANCIAL SUMMARY($ IN THOUSANDS)
2008 2009 2010 2011 2012 2013 TOTAL
Land & Right-Of-Way
500.0 $500.0
Appraisal
Land Acquisition
Subtotal 500.0 $500.
Design & Engineering
Architect
Engineering 100.0 I $100.0
Legal
Permits
EIS
Subtotal 100.0 $100.0
Construction
Site Preparation 1,500.0 $1,500.0
Construction
Landscaping
Inspection Mngmt
Subtotal 1,500.0 $1,500.0
Other
Major Fixed Equip
Rolling Stock
Subtotal
Total Expenses 100.0 500.0 1,500.0 $2,100.0
FUNDING SOURCE
General Fund 100. $100.0
Arterial Street Fund 100.0 300.0 $400.0
State & Federal 400.0 1,200.0 $1,600.0
Total Revenue 100.0 500.0 1,500.0 $2,100.0
Prepared By: Date: Telephone:
114 1/25/2008
CITY OF PASCO
CIP PROJECT DESCRIPTION AND FINANCES FORM
CIP Category Streets, Drainage and Pedestrian Facilities Funding Type Other
(1) Project Name Lewis Street Overpass I Project# 1-3-02
(2) Location Lewis Street between 2nd Avenue and Oregon Avenue
(3) Description Construct New Overpass to replace the Lewis Street Underpass
(4) Department Public Works/Engineering I Division Streets Date Initiated
(5) Project Status In Prior CIP - Unfunded Budget Number 120-750-59530
History Previous Years Funding $0 Previous Years Expenses $0
COST COMPONENT (6) FINANCIAL SUMMARY($ IN THOUSANDS)
2008 2009 2010 2011 2012 2013 TOTAL
Land & Right-Of-Way
Appraisal 50.0 500.0 500.0 $550.0
Land Acquisition
Subtotal 50.0 500.0 $550.
Design & Engineering
Architect 50.0 50.0 300.0 $400.0
Engineering
Legal
Permits
EIS
Subtotal 50.0 50.0 300.0 $400.0
Construction
Site Preparation 14,200.0 $14,200.0
Construction
Landscaping
Inspection Mngmt
Subtotal 14,200.0 $14,200.0
Other
Major Fixed Equip
Rolling Stock
Subtotal
Total Expenses 50.0 50.0 50.0 15,000.0 $15,150.0
FUNDING SOURCE
Arterial Street Fund 50.0 50.0 50.0 $150.0
Federal STP Comp 15,000.0 $15,000.0
Total Revenue 50.0 50.0 50.0 15,000.0 $15,150.0
Prepared By: Date: Telephone:
115 1/25/2008
CITY OF PASCO
CIP PROJECT DESCRIPTION AND FINANCES FORM
CIP Category Streets, Drainage and Pedestrian Facilities Funding Type Other
(1) Project Name Miscellaneous Street Improvements Project#
(2) Location Various locations in the City
(3) Description Miscellaneous street, curb, gutter & etc. improvements
(4) Department Public Works/Engineering I Division Streets Date Initiated
(5) Project Status In Prior CIP - Unfunded Budget Number 120-750-59530
History Previous Years Funding $0 Previous Years Expenses $0
COST COMPONENT (6) FINANCIAL SUMMARY($ IN THOUSANDS)
2008 2009 2010 2011 2012 2013 TOTAL
Land & Right-Of-Way
Appraisal
Land Acquisition
Subtotal
Design & Engineering
Architect
Engineering
Legal
Permits
EIS
Subtotal
Construction
Site Preparation
Construction 50.0 50.0 1 50.0 50.0 50.0 50.0 $300.0
Landscaping
Inspection Mngmt
Subtotal 50.0 50.0 50.0 50.0 50.0 50.0 $300.0
Other
Major Fixed Equip
Rolling Stock
Subtotal
Total Expenses 50.0 50.0 50.0 50.0 50.0 50.0 $300.0
FUNDING SOURCE
Arterial Street Fund 50.0 50.0 50.0 50.0 50.0 50.0 $300.0
Total Revenue 50.0 50.0 50.0 50.0 50.0 50.0 $300.0
Prepared By: Date: Telephone:
116 1/25/2008
CITY OF PASCO
CIP PROJECT DESCRIPTION AND FINANCES FORM
CIP Category Streets, Drainage and Pedestrian Facilities Funding Type Other
(1) Project Name Miscellaneous Traffic Signal Improvements Project#
(2) Location Various Locations
(3) Description Traffic signal improvements in various locations
(4) Department Public Works/Engineering I Division Streets Date Initiated
(5) Project Status In Prior CIP - Unfunded Budget Number 120-750-59530
History Previous Years Funding $Q Previous Years Expenses $0
COST COMPONENT (6) FINANCIAL SUMMARY($ IN THOUSANDS)
2008 2009 2010 2011 2012 2013 TOTAL
Land & Right-Of-Way
Appraisal
Land Acquisition
Subtotal
Design & Engineering
Architect 5.0 5.0 5.0 $15.0
Engineering
Legal
Permits
EIS
Subtotal 5.0 5.0 5.0 $15.0
Construction
Site Preparation 95.0 95.0 95.0 $285.0
Construction
Landscaping
Inspection Mngmt
Subtotal 95.0 95.0 95.0 $285.0
Other
Major Fixed Equip
Rolling Stock
Subtotal
Total Expenses 100.0 100.0 100.0 $300.0
FUNDING SOURCE
Arterial Street Fund 1 00.0 100.0 100.0 $300.0
Total Revenue 100.0 100.0 100.0 $300.0
Prepared By: Date: Telephone:
117 1/25/2008
CITY OF PASCO
CIP PROJECT DESCRIPTION AND FINANCES FORM
CIP Category Streets, Drainage and Pedestrian Facilities Funding Type General Fund
(1) Project Name Reconstruction of Alley Approaches Project#
(2) Location City Wide
(3) Description Reconstruct alley approaches in various parts of the City.
(4) Department Public Works/Engineering I Division Streets Date Initiated
(5) Project Status New CIP Project Budget Number 110-740-59530
History Previous Years Funding $0 Previous Years Expenses $0
COST COMPONENT (6) FINANCIAL SUMMARY($ IN THOUSANDS)
2008 2009 2010 2011 2012 2013 TOTAL
Land & Right-Of-Way
Appraisal
Land Acquisition
Subtotal
Design & Engineering
Architect
Engineering
Legal
Permits
EIS
Subtotal
Construction
Site Preparation
Construction 70.0 70.0 $140.0
Landscaping
Inspection Mngmt
Subtotal 70.0 70.0 $140.0
Other
Major Fixed Equip
Rolling Stock
Subtotal
Total Expenses 70.0 70.0 $140.0
FUNDING SOURCE
City Street Fund 70.0 70.0 $140.0
Total Revenue 70.0 70.0 $140.0
Prepared By: Date: Telephone:
118 1/25/2008
CITY OF PASCO
CIP PROJECT DESCRIPTION AND FINANCES FORM
CIP Category Streets, Drainage and Pedestrian Facilities Funding Type Other
(1) Project Name Road 100 and 1-182 Ramps & Sandifur Signal Project#
(2) Location Intersection of 1-182 and Road 100
(3) Description Construct new 1-182 off ramp, widen Road 100, and new signal at Sandifur
(4) Department Public Works/Engineering I Division Streets Date Initiated
(5) Project Status In Prior CIP - Unfunded Budget Number 120-750-59530
History Previous Years Funding $0 Previous Years Expenses $0
COST COMPONENT (6) FINANCIAL SUMMARY($ IN THOUSANDS)
2008 2009 2010 2011 2012 2013 TOTAL
Land & Right-Of-Way
Appraisal
Land Acquisition
Subtotal
Design & Engineering
Architect
Engineering
Legal
Permits
EIS
Subtotal
Construction
Site Preparation 1,400.0 $1,400.0
Construction
Landscaping
Inspection Mngmt
Subtotal 1,400.0 $1,400.0
Other
Major Fixed Equip
Rolling Stock
Subtotal
Total Expenses 1,400.0 $1,400.0
FUNDING SOURCE
Federal 300. $300.0
Arterial Street Fund 200.0 $200.0
STP 900.0 $900.0
Total Revenue 1,400.0 $1,400.0
Prepared By: Date: Telephone:
119 1/25/2008
CITY OF PASCO
CIP PROJECT DESCRIPTION AND FINANCES FORM
CIP Category Streets, Drainage and Pedestrian Facilities Funding Type Other
(1) Project Name Road 68 & 1-182 Improvements Project#
(2) Location Road 68 & 1-182
(3) Description Overpass Improvements at Road 68 and 1-182
(4) Department Public Works/Engineering I Division Streets Date Initiated
(5) Project Status New CIP Project Budget Number 120-750-59530
History Previous Years Funding $Q Previous Years Expenses $0
COST COMPONENT (6) FINANCIAL SUMMARY($ IN THOUSANDS)
2008 2009 2010 2011 2012 2013 TOTAL
Land & Right-Of-Way
Appraisal
Land Acquisition
Subtotal
Design & Engineering
Architect 15.0 $15.0
Engineering
Legal
Permits
EIS
Subtotal 15.0 $15.0
Construction
Site Preparation 100.0 $100.0
Construction
Landscaping
Inspection Mngmt
Subtotal 100.0 $100.0
Other
Major Fixed Equip
Rolling Stock
Subtotal
Total Expenses 115.0 $115.0
FUNDING SOURCE
Traffic Impact Fees 115. $115.0
Total Revenue 115.0 $115.0
Prepared By: Date: Telephone:
120 1/25/2008
CITY OF PASCO
CIP PROJECT DESCRIPTION AND FINANCES FORM
CIP Category Streets, Drainage and Pedestrian Facilities Funding Type General Fund
(1) Project Name Street Sign Replacement - City Wide Project#
(2) Location City Wide
(3) Description Street sign replacement
(4) Department Public Works/Engineering I Division Streets Date Initiated
(5) Project Status New CIP Project Budget Number 110-740-59530
History Previous Years Funding $Q Previous Years Expenses $0
COST COMPONENT (6) FINANCIAL SUMMARY($ IN THOUSANDS)
2008 2009 2010 2011 2012 2013 TOTAL
Land & Right-Of-Way
Appraisal
Land Acquisition
Subtotal
Design & Engineering
Architect
Engineering
Legal
Permits
EIS
Subtotal
Construction
Site Preparation 150.0 $150.0
Construction
Landscaping
Inspection Mngmt
Subtotal 150.0 $150.0
Other
Major Fixed Equip
Rolling Stock
Subtotal
Total Expenses 150.0 $150.0
FUNDING SOURCE
City Street Fund 150. $150.0
Total Revenue 150.0 $150.0
Prepared By: Date: Telephone:
121 1/25/2008
CITY OF PASCO
CIP PROJECT DESCRIPTION AND FINANCES FORM
CIP Category Water Supply, Treatment, Dist. & Storage Funding Type Utility Fund
(1) Project Name Road 36 Pump Station Landscaping Project#
(2) Location Road 36 and Burden Blvd
(3) Description Landscape the pump station site
(4) Department Public Works/Engineering I Division Sewer Date Initiated
(5) Project Status New CIP Project Budget Number 410-760-59434
History Previous Years Funding $0 Previous Years Expenses $0
COST COMPONENT (6) FINANCIAL SUMMARY($ IN THOUSANDS)
2008 2009 2010 2011 2012 2013 TOTAL
Land & Right-Of-Way
Appraisal
Land Acquisition
Subtotal
Design & Engineering
Architect 5.0 $5.0
Engineering
Legal
Permits
EIS
Subtotal 5.0 $5.0
Construction
Site Preparation 55.0 $55.0
Construction
Landscaping
Inspection Mngmt
Subtotal 55.0 $55.0
Other
Major Fixed Equip
Rolling Stock
Subtotal
Total Expenses 60.0 $60.0
FUNDING SOURCE
Water Utility 60. $60.0
Total Revenue 60.0 $60.0
Prepared By: Date: Telephone:
122 1/25/2008
CITY OF PASCO
CIP PROJECT DESCRIPTION AND FINANCES FORM
CIP Category Water Supply, Treatment, Dist. & Storage i Funding Type Utility Fund
(1) Project Name Commercial SR 12/Lewis Street Water Line (W.M Project#
(2) Location East Lewis Street, east from Lewis Transmission to east side of SR 12
(3) Description Extend water line in East Lewis Street to water line on east side of SR 12 and
the water line loop at Road 40 East
(4) Department Public Works/Engineering I Division Water Date Initiated
(5) Project Status In Prior CIP - Unfunded Budget Number 410-760-59434
History Previous Years Funding $0 Previous Years Expenses $0
COST COMPONENT (6) FINANCIAL SUMMARY($ IN THOUSANDS)
2008 2009 2010 2011 2012 2013 TOTAL
Land & Right-Of-Way
Appraisal
Land Acquisition
Subtotal
Design & Engineering
Architect 50.0 $50.0
Engineering
Legal
Permits
EIS
Subtotal 50.0 $50.0
Construction
Site Preparation 550.0 $550.0
Construction
Landscaping
Inspection Mngmt
Subtotal 550.0 $550.0
Other
Major Fixed Equip
Rolling Stock
Subtotal
Total Expenses 600.0 $600.0
FUNDING SOURCE
Water Utility 600. $600.0
Total Revenue 600.0 $600.0
Prepared By: Date: Telephone:
123 1/25/2008
CITY OF PASCO
CIP PROJECT DESCRIPTION AND FINANCES FORM
CIP Category Water Supply, Treatment, Dist. & Storage Funding Type Utility Fund
(1) Project Name Intertie to City of Kennewick Project#
(2) Location Across Blue Bridge or Cable Bridge
(3) Description Intertie the City of Pasco water system to the City of Kennewick water system
(4) Department Public Works/Engineering I Division Water Date Initiated
(5) Project Status In Prior CIP - Unfunded Budget Number 410-760-59434
History Previous Years Funding $0 Previous Years Expenses $0
COST COMPONENT (6) FINANCIAL SUMMARY($ IN THOUSANDS)
2008 2009 2010 2011 2012 2013 TOTAL
Land & Right-Of-Way
Appraisal
Land Acquisition
Subtotal
Design & Engineering
Architect 20.0 $20.0
Engineering
Legal
Permits
EIS
Subtotal 20.0 $20.0
Construction
Site Preparation 480.0 $480.0
Construction
Landscaping
Inspection Mngmt
Subtotal 480.0 $480.0
Other
Major Fixed Equip
Rolling Stock
Subtotal
Total Expenses 20.0 480.0 $500.0
FUNDING SOURCE
Water Utility 20. 480.0 $500.0
Total Revenue 20.0 480.0 $500.0
Prepared By: Date: Telephone:
124 1/25/2008
CITY OF PASCO
CIP PROJECT DESCRIPTION AND FINANCES FORM
CIP Category Water Supply, Treatment, Dist. & Storage Funding Type Utility Fund
(1) Project Name Miscellaneous Water Improvements Project#
(2) Location Various Locations
(3) Description Miscellaneous Water Line Improvements
(4) Department Public Works/Engineering I Division Water Date Initiated
(5) Project Status In Prior CIP - Unfunded Budget Number 410-760-59434
History Previous Years Funding $0 Previous Years Expenses $0
COST COMPONENT (6) FINANCIAL SUMMARY($ IN THOUSANDS)
2008 2009 2010 2011 2012 2013 TOTAL
Land & Right-Of-Way
Appraisal
Land Acquisition
Subtotal
Design & Engineering
Architect
Engineering
Legal
Permits
EIS
Subtotal
Construction
Site Preparation
Construction 80.0 80.0 1 80.0 80.0 80.0 80.0 $480.0
Landscaping
Inspection Mngmt
Subtotal 80.0 80.0 80.0 80.0 80.0 80.0 $480.0
Other
Major Fixed Equip
Rolling Stock
Subtotal
Total Expenses 80.0 80.0 80.0 80.0 80.0 80.0 $480.0
FUNDING SOURCE
Water Utility 80.0 80.0 80.0 80.0 80.0 80.0 $480.0
Total Revenue 80.0 80.0 80.0 80.0 80.0 80.0 $480.0
Prepared By: Date: Telephone:
125 1/25/2008
CITY OF PASCO
CIP PROJECT DESCRIPTION AND FINANCES FORM
CIP Category Water Supply, Treatment, Dist. & Storage Funding Type Utility Fund
(1) Project Name Raw Water Pump Station Improvements Project#
(2) Location WTP
(3) Description Replace existing roof on Raw Water Pump Station
(4) Department Public Works/Engineering I Division Water Date Initiated
(5) Project Status New CIP Project Budget Number 410-760-59534
History Previous Years Funding $0 Previous Years Expenses $0
COST COMPONENT (6) FINANCIAL SUMMARY($ IN THOUSANDS)
2008 2009 2010 2011 2012 2013 TOTAL
Land & Right-Of-Way
Appraisal
Land Acquisition
Subtotal
Design & Engineering
Architect
Engineering
Legal
Permits
EIS
Subtotal
Construction
Site Preparation
Construction 150.0 $150.0
Landscaping
Inspection Mngmt
Subtotal 150.0 $150.0
Other
Major Fixed Equip
Rolling Stock
Subtotal
Total Expenses 150.0 $150.0
FUNDING SOURCE
Water Utility 150. $150.0
Total Revenue 150.0 $150.0
Prepared By: Date: Telephone:
126 1/25/2008
CITY OF PASCO
CIP PROJECT DESCRIPTION AND FINANCES FORM
CIP Category Water Supply, Treatment, Dist. & Storage Funding Type Utility Fund
(1) Project Name Replacement of AC Water Pipe Project#
(2) Location Throughout the water system
(3) Description Replacement of asbestos concrete pipe that exists in the water system
(4) Department Public Works/Engineering I Division Water Date Initiated
(5) Project Status New CIP Project Budget Number 410-760-59434
History Previous Years Funding $0 Previous Years Expenses $0
COST COMPONENT (6) FINANCIAL SUMMARY($ IN THOUSANDS)
2008 2009 2010 2011 2012 2013 TOTAL
Land & Right-Of-Way
Appraisal
Land Acquisition
Subtotal
Design & Engineering
Architect
Engineering
Legal
Permits
EIS
Subtotal
Construction
Site Preparation 600.0 $600.0
Construction
Landscaping
Inspection Mngmt
Subtotal 600.0 $600.0
Other
Major Fixed Equip
Rolling Stock
Subtotal
Total Expenses 600.0 $600.0
FUNDING SOURCE
Water Utility 600. $600.0
Total Revenue 600.0 $600.0
Prepared By: Date: Telephone:
127 1/25/2008
CITY OF PASCO
CIP PROJECT DESCRIPTION AND FINANCES FORM
CIP Category Water Supply, Treatment, Dist. & Storage Funding Type Utility Fund
(1) Project Name Water Distribution Line Extensions Project#
(2) Location Various Locations
(3) Description Extensions to the water system
(4) Department Public Works/Engineering I Division Water Date Initiated
(5) Project Status In Prior CIP - Unfunded Budget Number 410-760-59434
History Previous Years Funding $0 Previous Years Expenses $0
COST COMPONENT (6) FINANCIAL SUMMARY($ IN THOUSANDS)
2008 2009 2010 2011 2012 2013 TOTAL
Land & Right-Of-Way
Appraisal
Land Acquisition
Subtotal
Design & Engineering
Architect
Engineering 20.0 20.0 5.0 5.0 5.0 5.01 $60.0
Legal
Permits
EIS
Subtotal 20.0 20.0 5.0 5.0 5.0 5.0 $60.0
Construction
Site Preparation
Construction 580.0 580.0 295.0 295.0 295.0 295.0 $2,340.0
Landscaping
Inspection Mngmt
Subtotal 580.0 580.0 295.0 295.0 295.0 295.0 $2,340.0
Other
Major Fixed Equip
Rolling Stock
Subtotal
Total Expenses 600.0 600.0 300.0 300.0 300.0 300.0 $2,400.0
FUNDING SOURCE
Water Utility 600. 600.0 300.0 300.0 300.0 300.0 $2,400.0
Total Revenue 600.0 600.0 300.0 300.0 300.0 300.0 $2,400.0
Prepared By: Date: Telephone:
128 1/25/2008
CITY OF PASCO
CIP PROJECT DESCRIPTION AND FINANCES FORM
CIP Category Water Supply, Treatment, Dist. & Storage Funding Type Utility Fund
(1) Project Name Water Filtration Plant Improvements (WTP 1) Project#
(2) Location Water Treatment Plant
(3) Description Upgrade and Rehabilitation projects at the water treatment plant
(4) Department Public Works/Engineering I Division Water Date Initiated
(5) Project Status In Prior CIP - Unfunded Budget Number 410-760-59434
History Previous Years Funding $0 Previous Years Expenses $0
COST COMPONENT (6) FINANCIAL SUMMARY($ IN THOUSANDS)
2008 2009 2010 2011 2012 2013 TOTAL
Land & Right-Of-Way
Appraisal
Land Acquisition
Subtotal
Design & Engineering
Architect 100.0 400.0 $500.0
Engineering
Legal
Permits
EIS
Subtotal
100.0 400.0 $500.0
Construction
Site Preparation 700.0 6,000.0 $6,700.0
Construction
Landscaping
Inspection Mngmt
Subtotal 700.0 6,000.0 $6,700.0
Other
Major Fixed Equip
Rolling Stock
Subtotal
Total Expenses 800.0 6,400.0 $7,200.0
FUNDING SOURCE
Water Utility 800. 6,400.0 $7,200.0
Total Revenue 800.0 6,400.0 $7,200.0
Prepared By: Date: Telephone:
129 1/25/2008
CITY OF PASCO
CIP PROJECT DESCRIPTION AND FINANCES FORM
CIP Category Water Supply, Treatment, Dist. & Storage Funding Type Utility Fund
(1) Project Name Water Meter Replacement/Cross Connection Project#
(2) Location Various Locations
(3) Description Replacement of water meters throughout the City
(4) Department Public Works/Engineering I Division Water Date Initiated
(5) Project Status In Prior CIP - Unfunded Budget Number 410-760-59434
History Previous Years Funding $0 Previous Years Expenses $0
COST COMPONENT (6) FINANCIAL SUMMARY($ IN THOUSANDS)
2008 2009 2010 2011 2012 2013 TOTAL
Land & Right-Of-Way
Appraisal
Land Acquisition
Subtotal
Design & Engineering
Architect
Engineering
Legal
Permits
EIS
Subtotal
Construction
Site Preparation
Construction 140.0 140.0 140.0 140.0 140.0 140.0 $840.0
Landscaping
Inspection Mngmt
Subtotal
140.0 140.0 140.0 140.0 140.0 140.0_ $840.0
Other
Major Fixed Equip
Rolling Stock
Subtotal
Total Expenses 140.0 140.0 140.0 140.0 140.0 140.0 $840.0
FUNDING SOURCE
Water Utility 140.0 140.0 140.0 140.0 140.0 140.0 $840.0
Total Revenue 140.0 140.0 140.0 140.0 140.0 140.0 $840.0
Prepared By: Date: Telephone:
130 1/25/2008
CITY OF PASCO
2008 BUDGET ESTIMATED
COMPARATIVE SUMMARY OF AD VALOREM TAXES
($per$1000 ASSESSED VALUE)
2005 2006
ASSESSED LEVY PER ASSESSED LEVY PER
VALUE $1000 A.V. AMOUNT VALUE $1000 A.V. AMOUNT
GENERALLEVY
CURRENT EXPENSE $ 1,779,825,339 $1.9220 $3,420,738 $ 1,987,640,071 $1.9297 $3,835,563
1995 L.T.G.O.STADIUM 0.0404 71,890 0.0000 0
2001 L.T.G.O.SOFTBALL 0.3365 598,908 0.3027 601,583
2002 L.T.G.O.&REFUNDING 0.1169 207,988 0.1589 315,740
Sub-Total 2.4157 4,299,524 2.3912 4,752,886
SPECIAL LEVY
Voted:
1999 L.T.G.O. FIRE 1,580,469,911 0.0638 100,834 1,749,703,187 0.0560 98,018
1999 L.T.G.O. LIBRARY 1,580,469,911 0.0504 79,656 1,749,703,187 0.0442 77,382
2002 G.O. REFUNDING 1,368,939,524 0.2748 376,185 1,537,336,667 0.2500 384,263
Sub-Total 0.3890 556,675 0.3502 559,663
GRAND TOTAL $2.8047 $4,856,199 $2.7414 $5,312,549
ESTIMATED
2007 2008
ASSESSED LEVY PER ASSESSED LEVY PER
VALUE $1000 A.V. AMOUNT VALUE $1000 A.V. AMOUNT
GENERAL LEVY ESTIMATED
CURRENT EXPENSE $2,314,634,072 $1.8627 $4,311,488 $2,485,458,802 $1.8509 $4,600,217
1995 L.T.G.O.STADIUM 0.0000 0 0.0000 0
2001 L.T.G.O.SOFTBALL 0.2608 603,620 0.2413 599,860
2002 L.T.G.O.&REFUNDING 0.1252 289,892 0.1263 313,890
Sub-Total 2.2487 5,205,000 2.2185 5,513,967
SPECIAL LEVY
Voted:
1999 L.T.G.O. FIRE 2,048,231,625 0.0464 95,122 2,200,817,022 0.0419 92,178
1999 L.T.G.O. LIBRARY 2,048,231,625 0.0367 75,088 2,200,817,022 0.0331 72,772
2002 G.O.REFUNDING 1,830,883,710 0.2083 381,288 1,977,654,762 0.1930 381,700
Sub-Total 0.2914 551,498 0.2680 546,650
GRAND TOTAL $2.5401 $5,756,498 $2.4864 $6,060,617
131
CITY OF PASCO
2008 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 ASSESSED BONDED TO ASSESSED BONDED DEBT
YEAR POPULATION VALUATION DEBT VALUE PER CAPITA
1999 26,600 $880,694,237 9,110,000 1.0% 342.48
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 52,000 $2,485,458,802 11,850,000 0.5% 227.88
estimated
132
CITY OF PASCO
2008 BUDGET ESTIMATED
DEBT LIMITATION AS OF JANUARY 1,2008
ESTIMATED ASSESSED VALUATION for 2008 TAXES $2,485,458,802
GENERAL PURPOSES
Councilmanic:
Capacity(1.50%of Assessed value) 37,281,882
Less:
G.O. Bonds Outstanding 8,655,000
T.R.A.C.Obligation 602,069
State L.O.C.A.L. Program 293,711
9,550,780
Available Councilmanic Capacity Excluding Capital Leases 27,731,102
Voter-Approved: 60 percent approval
Total Capacity(2.50%of Assessed Value) 62,136,470
Less:
Councilmanic Outstanding 9,550,780
Issued Voter-Approved 3,195,000
1 2,745,780
Available Voter-Approved Capacity $49,390,690
UTILITY PURPOSES
Voter-Approved:
Capacity(2.5%of Assessed Value) 62,136,470
Available Utility Capacity 62,136,470
OPEN SPACE AND PARK FACILITIES
Voter-Approved:
Capacity(2.5%of Assessed Value) 62,136,470
Available Open Space and Park Facilities Capacity 62,136,470
TOTAL AVAILABLE DEBT CAPACIT) $ 173,663,630
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CITY OF PASCO
2008 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 BONDS 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 10/1/2002 2.00-4.70% 4/1/2022
FIRE HYDRANTS
CIVIC CTR IMPROVEMENTS
VOTER-APPROVED BONDS:
1999 U.T.G.O.LIBRARY LIBRARY/FIRE ST. 1,700,000 10/7/1999 4.40-5.60% 12/1/2019
2002 U.T.G.O. REFUNDING CIVIC CENTER 3,155,000 11/1/2002 2.50-4.00% 12/1/2013
OTHER GENERAL OBLIGATION DEBT:
FRANKLIN COUNTY TRAC 1,200,000 12/1/1994 6.29% 12/1/2014
STATE L.O.C.A.L. PROGRAM 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 VIDEO EQ 161,640 12/16/2004 3.19% 12/1/2008
UTILITY DEBT
WATER/SEWER 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 3.80-4.60% 6/1/2014
1998 REVENUE/SERIES C ULID 1,515,000 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% 12/1/2022
2005 REVENUE BONDS WATER 4,400,000 12/5/2005 3.50-4.25% 12/5/2025
2007 REVENUE BONDS ULID 845,000 6/18/2007 4.25-4.75% 9/1/2022
OTHER WATER/SEWER UTILITY DEBT:
P/W 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 1,890,000 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 4/1/2001 3.50% 7/31/2020
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CITY OF PASCO
2008 BUDGET ESTIMATED
SUMMARY OF DEBT(EXCEPT L.I.D.'s)
PRINCIPAL PRINCIPAL
PRINCIPAL INTEREST OUTSTANDING 2008 DEBT SERVICE REQUIREMENTS OUTSTANDING
DUE DATE DUE DATES 12/31/2007 PRINCIPAL INTEREST TOTAL 12/31/2007
12/1 6/1,12/1 $ 5,690,000 $ 330,000 $ 269,860 $ 599,860 $ 5,360,000
4/1 4/1,10/1 2,965,000 200,000 113,890 313,890 2,765,000
TOTAL COUNCILMANIC BONDS 8,655,000 530,000 383,750 913,750 8,125,000
12/1 6/1,12/1 1,200,000 100,000 64,950 164,950 1,100,000
12/1 6/1,12/1 1,995,000 305,000 76,700 381,700 1,690,000
TOTAL VOTER APPROVED BONDS 3,195,000 405,000 141,650 546,650 2,790,000
TOTAL G.O. BOND DEBT 11,850,000 935,000 525,400 1,460,400 10,915,000
12/1 6/1,12/1 602,069 74,483 28,507 102,990 527,586
6/1,12/1 6/1,12/1 55,393 26,915 2,790 29,705 28,478
6/1,12/1 6/1,12/1 196,027 19,107 11,932 31,039 176,920
6/1,12/1 6/1,12/1 42,291 42,291 1,014 43,305 0
TOTAL OTHER GENERAL DEBT 895,780 162,796 44,243 207,039 732,984
TOTAL GENERAL OBLIGATION DEBT $ 12,745,780 $ 1,097,796 $ 569,643 $ 1,667,439 $ 11,647,984
6/1 6/1,12/1 $ 1,520,000 $ 100,000 $ 93,400 $ 193,400 $ 1,420,000
6/1 6/1,12/1 4,710,000 590,000 195,705 785,705 4,120,000
6/1 6/1,12/1 415,000 100,000 16,040 116,040 315,000
9/1 3/1,9/1 585,000 50,000 32,430 82,430 535,000
9/1 3/1,9/1 675,000 65,000 29,542 94,542 610,000
12/1 6/1,12/1 4,810,000 260,000 194,438 454,438 4,550,000
9/1 3/1,9/1 4,060,000 160,000 164,193 324,193 3,900,000
9/1 3/1,9/1 795,000 50,000 36,038 86,038 745,000
TOTAL REVENUE BONDED DEBT 17,570,000 1,375,000 761,786 2,136,786 16,195,000
7/1 7/1 123,124 61,561 2,462 64,023 61,563
7/1 7/1 859,003 107,375 8,590 115,965 751,628
7/1 7/1 344,091 43,011 3,441 46,452 301,080
7/1 7/1 1,444,826 111,140 14,448 125,588 1,333,686
1/31,7/31 1/31,7/31 16,497,788 1,127,860 567,640 1,695,500 15,369,928
1/31,7/31 1/31,7/31 253,691 15,714 8,743 24,457 237,977
TOTAL OTHER UTILITY DEBT 19,522,523 1,466,661 605,325 2,071,986 18,055,862
TOTAL UTILITY DEBT 37,092,523 2,841,661 1,367,111 4,208,772 34,250,862
TOTAL CITY DEBT $ 49,838,303 $ 3,939,457 $ 1,936,754 $ 5,876,211 $ 45,898,846
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GLOSSARY OF TERMS
Ad Valorem Taxes - (Property Tax) A tax levied on the assessed value of real property.
Agency Fund - A fund used to account for assets held by a government as an agent for
individuals, private organizations, other governments and/or other funds.
Appropriation - A legal authorization granted by a legislative body to make expenditures and
to incur obligations for specific purposes. An appropriation is usually limited in amount and as
to the time when it may be expended.
Appropriation Ordinance - 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 (a) revenues and other
financial resources are recognized when they become available and measurable and (b)
expenditures are recognized in the accounting period in which the fund liability is incurred,
if measurable, except for unmatured 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.
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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 a part and specifies the full resources estimated to be available to finance the projected
expenditures.
Capital Outlays - Expenditures that result in the acquisition of or addition to fixed assets.
Debt - An obligation resulting from the borrowing of money or from the purchase of goods and
services. Debts of governments include bonds, registered warrants, notes, contracts and accounts
payable.
Debt Service Fund - A fund established to account for the accumulation of resources for, and
the payment of, general long-term debt principal and interest.
Debt Limit - The maximum amount of gross or net debt that is legally permitted.
Deficit - (1) The excess of the liabilities of a fund over its assets. (2) The excess of expenditures
over revenues during an accounting period; or, in the case of proprietary funds, the excess of
expense over income during an accounting period.
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Employee/Personnel Benefits - For budgeting purposes, employee benefits are employer
payments for social security, retirement, group health and life insurance, and worker's
compensation. These expenses are budgeted at the activity level.
Enterprise Fund - 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.
139
General Fund - Accounts for all revenues and expenditures that are not accounted for in any
other fund except those required by statute. It is a fund supported by taxes, fees and other
miscellaneous revenues.
General Obligation Bonds - Bonds for the payment of which the full faith and credit of the
issuing government are pledged.
Internal Service Funds — These funds account for operations that provide goods or services to
other departments or funds of the City or to other governmental units on a cost-reimbursement
basis.
Intergovernmental Revenue - Funds received from federal, state and other local government
sources in the form of grants, shared revenues, and payments in lieu of taxes.
Levy - (1) (Verb) To impose taxes, special assessments or service charges for the support of
government activities. (2) (Noun) The total amount of taxes, special assessments or service
charges imposed by a government.
Liability- A debt or other legal financial obligation.
Licenses and Permits - Documents issued in order to regulate various kinds of businesses and
other activity within the community. A degree of inspection may accompany the issuing of a
license or permit, as in the case of business licenses or building permits. In most instances, a fee
is charged in conjunction with the issuance of a license or permit, generally to cover the cost of
administration.
LID - Local Improvement District or Special Assessments made against certain properties to
defray part or all of the cost of a specific improvement or service deemed to primarily benefit
those properties.
Long Term Debt- Debt with a maturity of more than one year after the date of issuance.
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.
140
Organizational Chart - A graphic portrayal of relationships among positions and officials
established by the City.
Personnel_- Refers to the number of full-time or part-time regular authorized positions which
may be employed within the operation of the City.
Refunding Bonds - Bonds issued to retire bonds already outstanding. The refunding bonds may
be sold for cash and outstanding bonds redeemed in cash, or the refunding bonds may be
exchanged with holders of outstanding bonds.
Reserve - (1) An account used to segregate a portion of fund balance to indicate that it is not
available for expenditure; and (2) an account used to segregate a portion of fund equity as
legally set aside for a specific future use.
Revenue - Income received by the City in support of a program of services to the community. It
includes such items as property taxes, fees, user charges, grants, fines and forfeits, interest
income and miscellaneous revenue. The term designates an increase to a fund's assets from other
than expense refunds, capital contributions, and residual equity transfers.
Revenue Bonds - Bonds whose principal and interest are secured by and payable exclusively
from earnings of an enterprise 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).
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Tax Rate - The amount of tax stated in terms of a unit of the tax base. The amount of tax levied
for each $1,000 of market valuation.
Tax-Rate Limit - The maximum rate at which a government may levy a tax. The limit may
apply to taxes raised for a particular purpose or to taxes imposed for all purposes and may apply
to a single government or to a class of governments operating in a particular area. Overall tax
rate limits usually restrict levies for all purposes and of all governments, state and local, having
jurisdiction in a given area. The tax rate limit for general purposes for the City of Pasco is
$3.60.
Trust Funds - Funds used to account for assets held by a government in a trustee capacity for
individuals, private organizations, or other governments, and/or other funds.
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