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Home My WebLink About2011 Budget LPAscOl 2011 ANNUAL OPERATIONS CAPITAL IMPROVEMENT BUDGETS As adopted at the 12/13/10 City Council Meeting CITY OF PASCO,WASHINGTON 2411 ANNUAL BUDGET TABLE OF CONTENTS Page A GUIDE TO THE CITY OF PASCO BUDGET BUDGET MESSAGE CITY MANAGER'S BUDGET MF:'SSAGL. ............................................................................... i -xiv LIST OF CITY OFFICIALS ................................................................... ..... xv SUMMARIES SECTION: 2011 OPERATING BUDGET ORDINANCE .................................................._....................... 1 2011 SUMMARIZED REVENUES-ALL OPERATING FUNDS ................................................... 2 -3 2011 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 CITY WIDE ORGANIZATION CI'l ART................................................................................. 10 OhNERAL FUND DEPARTMENJ SUMMARIES: CITYCOUNCII. ....................................................... .................. ... ................................................... 12- 13 MUNICIPALCOURT ....................................................................................................................._.. 14- 15 CITYMANAGER ...........................................I..................................................................................... 16- 17 POLICE DETARTMENT ..........................................................111....................1.......1111............,.............. 18- 19 FTRF.DF.PARTMI N'1' ................................................................................................................... . 20-21 ADMINISTRATIVE&COMMUNITY SERVICES ................................................................................ 22-23 COMMUNITY DEVELOPMENT ...............................................................................................1111......... 24-25 ENGINEERING ..................................................................................................................................... 26-27 NUN-DEPARTMENTAI./I.IBRARY .................................................................................................. 28 SPECIAL REVENUE FUNDS° CITYSTREET .................................................................................................... ............................. 30-31 ARTERIALSTREET ...............................I...............,.....................,.,,........................................................ 32 1-182 CORRIDOR TRAFFIC IMPACT ..................................................I..................I........ 33 STREETOVERLAY ..........................................................................................................................I....... 34 COMMUNITY DEVELOPMENT BLOCK GRANT ............................................................... 36-37 MARTIN LUTHER KING COMMUNITY CENTER................................................................................. 38-39 AMBULANCE SERVICE .............................................................................................. ....... 40-41 ................... CONTINGENCY .....................................................................................................1.. 42 CITY VIEW CEMETERY ............................................................................................................... 44-45 SENIOR CITIZEN CENTER ..................................................................................... ................................ 46-47 ATHLETIC PROGRAMS .......................................................I............................. MULTI-MODAL FACILITY .......................................................................................... 49 BICENTENIAL ................................................................................................................................... 50 RIVERSHORE'1RAlI,&MARINA MAINTENANCE........................I.,................................. 51 SPECIAL LODGING ASSESSMEN'I' ....................................................I............I........,...,. 52 Lln'ER ABATEMENT ................................................................................................. 53 REVOLVING ABATEMENT ...................................... ........................................................... .... 54 Page T.R.A.C. DEVELOPMENT&OPERATING ....................................................................... 55 PARKDEVELOPMENI. .......................................................................................................................... 56 CAPITAL IMPROVEMENT .......................................................................................... 57 INDUSTRIAL DEVELOPMENT&INFRASTRUCTURE ..................................................................... 58 STADIUM I CONVENTION CENTER ............................................................................. 59 DEBT SL•;RV10E FUNDS: 1999 FIRE,STATION-LIBRARY G.O. BONDS ..................................................1.1.............. 61 2002 G.U. REFUNDING BONDS .................................................................................... 62 ENTERPRISE/PROPRIETARY FUNDS; WATER/SEWER UTILITY ....................................................................................................... ... 63 -66 INTF,RNAI.SFRVICR EQUIPMENT RENTAL OPERATING-GOVERNMENT&BUSINESS T YFB. ...................................... 67.69 EQUIPMENT RENTAL REPLACEMENT- GOVERNMENT&BUSINESS TYPE. .,............................ 70-72 MEDICAL-DENTAL ENSURANCE/CENTRAL STORES ............................... 73 -74 TRUST/FIDUCIARY FUNDS; CITY VIEW CEMETERY TRUST/ CEMETERY PRE-NERD TRUST................................................ 76-77 BOULEVARD PERPETUAL MAINTENANCE OLD FIREMAN'S PENSION ...........................1.1. 78-79 LANDFILL REMEDIATION/LOCAL IMPROVEMENT DISTRICT GUARANTY ......................... 80-81 CAPITAL EUUIPMENT........................................................................................................................ 82 CAPITAL PI OIFCTS SE4TIQN: 2010 CAPITAL PROJECTS BUDGET ORDINANCE ....................................................................... 83 SUMMARY 01'2010 CAPITAL PROJECTS ..............................................................................I... 84-85 INDIVIDUAL PROJECT SHEETS .......... . .......... ............................. ............ ...............''. 87-107 GENERAL INFORMATION SECTION: COMPARATIVE.SUMMARY Of AD VALOREM TAXES .................. ......................................... 104 RATIO OF GENERAL RONDED 01:JiT I'O ASSESSED VALUE'..................................................... 110 LEGAL DEBT LIMITATION ............... ............................................................... ..... .................. 111 SUMMARY OF DEBT(except L.1.D.'s) ............................................... ....................................................... 112-113 :L(}SSARV OF_TFRIJ .................................................................................................... 115-120 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 smices, fines and forfeitures, and other miscellaneous sources are called revenues. WHAT ARE EXPENDITURES? Expenditures occur when the City buys goods and/or services and pays its employees. Expenditures can be categorized into three types; operating expenditures, capital expenditures, and debt service expenditures. Operating expenditures are the day to day spending on salaries, supplies, utility services, and contracts. Capital expenditures are generally for acquisition of major assets such as land and buildings or for the construction of streets or other improvements. Debt service expenditures repay borrowed money and related interest. WHAT IS A FUND? The City is financially organized into separate fiscal and accounting entities known as Funds. Each Fund is a separate division for accounting and budgetary purposes. The Fund accounting process allows the City to budget and account for revenues that are restricted by law or policy to a specific use or purpose in accordance with nationally recognized rules of governmental accounting and budgeting, The City of Pasco budgets for approximately 38 separate Funds. Each Fund can be viewed as a separate checking account to be used for a specific purpose. All Funds of the City fall into one of the following major categories. Following is a brief description of these categories. General Fund: The General Fund finances most services that the City provides, This includes law enforcement, fire protection, municipal court, parks and recreation, community development and administrative activities. The General Fund is, essentially, a "catch-all" fund for accounting for City operations that are not required to be accounted for in a separate fund. The General Fund receives all of the property taxes, except those that are voter approved for the repayment of debt. e- Special Revenue Funds: The City uses Special Revenue funds to account for revenues that must be used by law for specific purposes. An example is the City Street Fund and Arterial Street Funds that account for gasoline taxes received that can only be used for maintenance and improvements to roads and streets. Debt Service Funds: The Debt Service funds are used to account for the accumulation of resources for the repayment of monies borrowed through voter approved general obligation bond sales and the related interest. Enterprise Funds: The Enterprise Funds are established to account for operations that are financed and operated in a manner similar to private business with the intent that the cost of the goods or services provided will be recovered primarily through user charges. The Water/Sewer Utility Fund is the City's only fund in this category, a>- Internal Service Funds: Internal Service Funds are used by the City to account for the financing of goods and/or services provided by one department or fund to another department or fund of the City on a cost reimbursement basis. For example, the City uses the Equipment Rental Funds to purchase and maintain vehicles used by the various departments and funds. Each department or fund pays rent to the ER Fund to use that equipment. rt,- Trust and Agency Funds: These fiduciary-type funds are used to account for assets held by the City on behalf of outside parties, including other governments, or other funds within the City. For example, the Cernetery Trust Fund holds a portion of the proceeds from the sale of grave sites in order to provide ongoing grounds maintenance and care of the facility, WHY USE FUNDS? Reason 1: Fund accounting is required by the State of Washington. State law governs how local governments will account for revenues and expenditures. All local governments are audited annually by the State Auditor's Office to ensure that they have followed all the accounting rules. Reason 2; When a local government receives funding from the State or the Federal government in the form of a grant, the entity must account for those dollars in the manner prescribed by law. Reason 3: When a local government goes to the financial markets to borrow money, they must provide financial statements that show their financial condition. Financial institutions and investors will loan money to the local entities only if they can demonstrate the ability to repay the debt. Reason 4: Pasco, like all local government entities nationwide, use fund accounting because this system is the standard prescribed by national organizations that govern accounting rules and regulations. The principles used to account for businesses, called Generally Accepted Accounting Principles (GAAP), are established by the Financial Accounting Standards Board (FASB). Similarly, the principles used to account for governmental finances are established by the Governmental Accounting Standards Board (GASB). ORGANIZATION OF THE BUDGET DOCUMENT The document is structured to provide the reader with increasing levels of detail at whatever depth desired. Major sections of the budget are as follows: The City Manager's budget message provides an executive overview of key policies, programs, and significant financial changes in the budget for the ensuing year. ,t,- 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. ,:6- 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 plu-ases. 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 months departments begin preparation of their budget request for the coining year. Throughout this process meetings are held with appropriate staff and with the City Manager to review the budget requests. After compiling the data, the Preliminary Budget document is prepared. This document is made available for public review in the City Clerk's office and at the Public Library after November 1. The proposed budget includes the annual operating expenditures and estimated revenues, as well as the current period appropriation of the City's six year Capital Improvements Projects (CIP). The CIP matches available revenue sources with various street and parks projects, as well as water and sewer system improvements and other capital improvements. It is formally updated on an annual basis, although it is recognized that the program is continually updated and modified on an ongoing basis. The CIP is a flexible, dynamic tool that encourages long-term decision-making and assures the continuity of Council goals and objectives. The CIP is reviewed by the City Council and usually adopted in October. The capital projects for the upcoming year are included in the annual budget and formally adopted in December. The budget is prepared on a modified accrual basis of accounting. Generally this means it presents sources and uses of funds that relate to the budget year and which are expected to be collected or spent within the year or shortly thereafter. During November, the City Manager presents the proposed (preliminary) budget to City Council in a workshop session. Public hearings are conducted and the budget ordinance is given first and second readings at regular City Council meetings. Final adoption of the budget occurs after the second reading of the budget ordinance. State law directs the budget adoption by December 31. The adopted budget constitutes the legal authority for expenditures. The level of control at which expenditures may not legally exceed appropriations is the fund. Revisions that alter the total expenditures of any kind must be approved by the City Council and adopted by ordinance. The City's budget is amended once during the year before year-end. All appropriations, except for capital projects, lapse at the end of the year. D;_� -�-- - - 111fimCITY 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 201 l. As required by state law, the budget presented herein is balanced between revenues and expenses. In the interest of Pasco citizens, it also maintains the service levels diligently improved over the past decade. INTRODUCTION While the rest of the nation continued its struggle to recover from the financial crisis, the Tri-Cities (and Pasco)realized a substantial degree of recovery. Foremost was the rebound in sales tax receipts (which represent a substantial share of general fund revenues). That rebound was; in part though, driven by another increase in construction, as more than 500 new homes will be started in Pasco before the end of 2010. Unfortunately, the commercial/industrial sector did not keep pace, falling to a level even lower than last year(which was lower than the previous). New Construction Value (in millions) $250 $230 — $210 $190 — $170 1- -- $150 - i I $130 --- 5110 $90 — r - $70 t-- - $SO - --� 2005 2006 2007 2008 2009 2010 Estimated 1 The community's population is expected to approach 60,000 persons next year, as the Population 2005-20]0 relatively stable Tri-Cities economy and m000 -- - - low interest rates combine to foster more housing construction. While the revenue 50,000 - — associated with the housing industry is beneficial short-terns, the long-term cost of 40,000 - -- residential development must be offset by growth in the commercial/industrial sector, so,oao lest local agencies (particularly the school 2005 2006 2007 2008 2009 200 district) fall behind the financial curve. Total assessed value of the community (representing the market value of all taxable land and improvements in the city) continued to climb the past year, as new construction is expected to add at least $75 million and possible revaluations by the county assessor will likely push the total value over the $3 billion mark. Yet the need for more industrial investment (to increase the non-residential portion of the assessed value) is underscored by the increased residential development. Hence, the city's primary goal - foster more industrial development - continues to be of prime importance to the larger community as well as the city. Assessed Valuation (in billions) $3.50D $3.00D $2.500 $2.000 $1.500 $1.000 2005 2006 2007 2008 2009 2010 2011 ]i GENERAL FUND The general fund budget is traditionally the most difficult to balance, as it provides for the wide variety of general government services (police, fire, parks, recreation, engineering, finance, etc.) required to sustain an urban community and is largely reliant on tax receipts, not service fees. It has historically been designed with a conservative philosophy ("live within your means"), by carefully understating certain revenues while closely projecting recurring operating expenses. When revenues are growing, this approach creates a surplus at the end of the operating year which can then be allocated to capital projects the following year; when revenues fail to grow as expected, the shortfall is minimized and drastic service cuts are avoided. The 2011 general fund budget will reflect the latter circumstance, as recurring revenues have yet to recover the full loss experienced in 2009. Total general fund operating revenue will resume its growth trend in 2011, albeit it at a much slower pace than previously and from a lower base. Total revenue is expected to top $30 million, a gain of nearly $700,000 vs. the 2010 budget figure. Yet, 2011 total revenue will remain nearly $1 million less than 2008 actual receipts? Barring significant external changes (such as the liquor initiatives or state budget cuts), the current trend will require another two years to regain the financial capacity experienced in 2008. Of great note (and relief) is the Sales Tax Receipts (in thousands) current recovery trend in sales $9.500 tax receipts, as they make up S9,000 $8,500 — -- 27% of total general fund $8,000 - revenue. Some of the $800,000 $7,500 drop in sales tax receipts $7.000 - between 2008 and 2009 has been $6,500 — $6,000 recovered and the 2011 budget $5,800 expects receipts to hit $8.2 $5,000 million, representing a 6% 2005 2006 2007 2008 2009 2010 2011 Fs6msted eudgaed increase over the 2010 budget (but remaining $600,000 lower than the 2008 peak). Of particular note is the fact that the $8.2 million projection for 2011 represents 101% of the expected 2010 receipts; any notable decline in retail sales activity next year,including construction, will cause a shortfall in this revenue category. iii Utility tax receipts, representing 25010 of total general fund revenue, are expected to remain generally flat, overall. Two notable changes within this category are: 1) telephone tax decline of $200,000 necessary to correct overstatement of receipts for 2010, and 2) increase of $145,000 due to understatement of tivater/sewer tax receipts for 2010. Property tax receipts (the most Property Tax Leirr�Rate History (General Fund Portion) stable and predictable of the three (per$1,D00AV) major sources of general fund zas— revenue), will increase by $2.4006 $2.z000 _ S150,000 next year due solely to $2.0000 the expected addition of at least $1.9000 S75 million in new taxable <1.6000 - R _ $1.40DO construction value within the city. $1.2000 _ At $6 million, property tax <_1.0000 .:•` 2005 2006 2007 2008 2009 201D 2011 receipts will represent 20% of total general fund revenue next year. intergovernmental revenues represent another 5% of total general fund revenue and, historically, have been relatively stable. Most of the $1.6 million expected next year(as in past years) is made up of direct distributions from the state. Nearly half($700.000) is in the form of the city's share of liquor taxes and profits (distributed on the basis of population). If either of the liquor initiatives on the 2010 general election ballot are approved by voters, much (if not all) of this allocation will disappear by 2012. Another $213,000 is realized from specific financial assistance allocations by the state (SST mitigation, low property value assistance, criminal justice, etc.). Given the state's current budget predicament, receipt of these funds beyond 2011 is very much in jeopardy. Internal service charges (like property tax), are a much more stable revenue source than are most other sources. Increasing by $200,000 next year to $3 million, these charges represent another 10% of general fund revenues. The increase expected for 2011 is due to additional general fund cost assigm,inients to benefitting operations (such as utilities, ambulance,rnedicaUdental, etc.). iv Lastly, the depressed national Investment Interest economic conditions suggest that General Fund interest rates will remain low for $400,000 -most (if not all) of 2011. While that $350,000 is good for borrowers, it hurts $300,000 savers. Consequently, interest $250,000 - income from investing the general $200,000 - -- fund beginning balance (S6 million) s15o,o00 is expected to decline another $100,000 -- - $100,000 next year, thus adding to s50,000 —r-- - 2005 2006 2007 2008 2009 2010 2011 current financial challenges, Estimated Budgeted Total 2011 general fund operating expenditures (adjusted to omit capital expenses) rise a relatively modest 5295,000 (1% over 2010). At $30.3 million, the 2011 total expenditure level is virtually the same as the 2010 budget level; to do so, however, the 2011 expenditure budget departs from historical patterns. First, and foremost, the 2011 budget provides for no "cost-of-living adjustment" (COLA) for employee salaries and wages. This departure reflects two very clear circumstances: first, the CPl factor typically used as a guide reflects less than 1% change over the last year; and second, all employees received at least 1% COLA in 2010, despite a CPI factor below zero. Additional considerations include uncertainty of state shared revenues (liquor profits, financial assistance allocations, etc.) and potential for health care cost increases resulting from the new national health care law. The preliminary budget does provide for step increases and merit awards, as they represent a more fundamental commitment to employees for good performance (and many are a contractual obligation). v General Fund Wages & Benefits The second departure is (in thousands) _ no new positions" added $20,000 - - to the budget. In fact, the $18,000 $16,000 - _- overall staffing level is $14,000 reduced by one, $12,000 S10,000 eliminating the vacant $8,000 crime prevention specialist $6,000 $4,000 - - position in the police $2,000 department. While the $o — 2005 2006 2002 2008 2009 2010 2012 position was retained in the Budgeted Budgeted 2010 budget, it was unfilled throughout the year; it was deemed expendable, in part, to help absorb the cost impact of the recent contract settlement with the police union, Despite the two departures, budgeted cost of personnel will increase by $330,000, most of that change in the police department. Non-departmental expenditures decline by more than $600,000, principally due to the "no COLA" recommendation (and the 2010 budget included $300,000 in anticipation of retroactive payments for the police contract settlement). Capital outlay and debt service remain generally flat, but capital outlay (at $453,000) is less than half the average annual amount spent over the last decade; this level should be viewed as "minimum" as it provides for replacement of General Fund Transfers quickly aging electronic to Other Funds equipment as well as other $4,600,000 _ _ _ _ —_ equipment essential to operational support. lnterfund $2,600,000 transfers (essentially, general fund subsidies of other 7 - - -� - $1,000,000 operating funds like TRAC, - �_ $500,000 Senior Center, MLK Center, etc.) remain constrained but still zoos 2006 2007 2008 zoos 2010 2011 represent S750,000 next year. Budgeted nudgewl Vi Of particular note is the $150,000 reduction in library expenses, reflecting the new contract with the Mid-Columbia Library District for delivery of library services. Library Department Expenses $1,400,000 - $1,300.000 - $1,200,000 $1,100,000 _ ._.... $1,000,000 — — $900;000 F $800,000 -- $700,000 $600,000 - $500,000 2005 2006 2007 2008 2004 2010 2011 Budgeted Budgeted Total operating expenses for 2011 slightly exceed total operating revenue, rcducing the ending fund balance by $172,000. As such, the 2011 budget is a marked improvement over the 2010 budget, which reduced the ending fund balance by $700,000 to offset the shortfall of revenue. The combination of constrained expenses and improving revenues for 2011 have narrowed the gap quickly. However, any significant change in either trend will quickly lead to a repeat of the 2010 budget experience. vii GENERAL FUND RESOURCES 2010 BUDGET $29,472,837 (Excludes Fund Balance) 3.15% 2'490/6 0.32% ■SALES TAX-26.13% 9.52% 26.13% ■PROPERTY TAX-19.85% UTILITY TAX-25.84% 5.80% oOTHER TAXES-3.44% 346% ■LICENSES &PERMITS -3.46% aINTERGOV. REVENUE -5 80% 3.44% t ■CHARGES FOR SERVICES-9.52% t a FINES&FORFEITURES -3.15% ■MISC.REVENUE-2.49% 19.85% 60THER FINAN. SOURCES -0.32% 25.84% GENERAL FUND RESOURCES 2011 PROPOSED BUDGET $30,198,400 (Excludes Fund Balance) ■ 2.10% �. 00.33% 03.22% ■SALES TAX-27.24% ■9.96%_ 527.240/6 ■PROPERTY TAX-19.87% 0 UTILITYTAX-25.030/6 © 5.40%. ®OTHER TAXES-3.36% i r ■3.49% ■LICENSES&PERMITS-3.49% INTERGOV.REVENUE-5.40% IS 3.36% "CHARGES FOR SERVICES-9.96% t o FINES&FORFEITURES-3.22% ■MISC.REVENUE-2.10% ■OTHER FINAN.SOURCES-0.33% 019-87% 025.03% % \�� Ylll GENERAL FUND EXPENDITURES BY DEPARTMENT -2010 BUDGET $30,174,331(Excludes Fund Balance) 0.39% 4.31% /.4.11% 2.95°h ■CITY COUNCIL-D19% 2.94 0i6 �\ ■MUNICIPAL COURT-4.11% 1.83% / ti o CITY MANAGER-2.95% E POLICE-35.67% 3.77% :f/ 35.67% !, ■FIRE-13.84% ti 3.43%./ 3ADMIN&COMM. SVCS.- 17.62% ■COMM DEVELOPMENT-3.43% ` aENGINEERING-3.77% ■CAPITAL OUTLAY-1.83% 17.62% ■DEBT SERVICE -2.94% ONON-DEPARTMENTAL -9.15% ■LIBRARY-4.31% `-13.84% GENERAL FUND EXPENDITURES BY DEPARTMENT -2011 PROPOSED BUDGET $30,371,006(Excludes Fund Balance) 0.39% 9.06 X4.20% 39.06% ■CITY COUNCIL-039% 1.87%- 0.74% ! �� •MUNICIPAL COURT-4.20% O CITY MANAGER-3.01% 3.93%,/ ®POLICE-37.16% �I ■FIRE-13.81% !37.16% 3.63%� 1 ®ADMIN&COMM.SVCS.-18.42946 ■COMM.DEVELOPMENT-3.63% I, d ENGINEERING-3.930/a ■CAPITAL OUTLAY-0.74% 18.42% ■DEBT SERVICE-1.87% 13 NON-DEPARTMENTAL-9.06% j ■LIBRARY-3.78% 13.81% ix GENERAL FUND EXPENDITURES BY CATEGORY -2010 BUDGET $30,174,331 (Excludes Fund Balance) 6.01%, 2.94%-, i SALARIES&WAGES-47.29% 7.61% ■PERSONNEL BENEFITS -14.64% 5 i 47.29% ❑SUPPLIES-1.45% i -]OTHR SVCS&CHGS -18.25% J ■CAPITAL OUTLAY-1.83% 18.25% nINTERGOVERNMENTAL -7,61% ■DEBT SERVICE -2.94% 1.45% MINTERFUND PAYMNTS -6.01% '.14.64% GENERAL FUND EXPENDITURES BY CATEGORY-2011 PROPOSED BUDGET 7.79%I $30,371,006(Excludes Fund Balance) 3.09%, I 6.51%- 0 SALARIES&WAGES-44.54% 44.54% I ■PERSONNEL BENEFITS-13.79% 4.34%_ 0SUPPLIES-1.47% OOTHRSVCS&CHGS -18.47% ■CAPITAL OUTLAY-4.340/6 0 INTERGOVERNMENTAL-6.61% 18'47%1 •DEBT SERVICE-3.09% a1NTERFUND PAYMNTS-7.79% 1.47% . 13.79% X STREETS Recurring revenue to the street fund totals $1.25 million next year, with more than half of that in the form of state shared gas tax ($770,000). In addition, the street fund receives a direct allocation of the local utility tax ($200,000) as well as the entire cable TV franchise fee ($275,000). The latter two revenue sources were assigned to the street fund a few years ago (from the general fund) to reduce reliance on annual transfers from the general fund to support street maintenance operations. Operating expenses for the street fund next year will decline $60,000 to $1.23 million, largely due to a drop in equipment maintenance expense. Capital expenditures remain down significantly compared to prior years, as the alley surfacing program has been assigned to the capital improvement fund to avoid unnecessary reliance on maintenance funds. The arterial street fund is expected to receive $300,000 in arterial gas tax (can only be used for arterial street improvements) next year. The only arterial street project anticipated for next year to rely on the arterial street fund ($150,000) is the second phase of the Road 68 channelization project between Burden Blvd and the Richland on-ramp at I-182. The 1-182 traffic impact fund will provide the other half($150,000) necessary to complete that project next year. UTILITIES The only fund larger than the general fund, the water/sewer fund accounts for the receipt and expenditure of income generated through the use of the combined utility system. As an enterprise, the water/sewer fund is supported solely by revenues derived from users of the utility system (water/sewer, industrial process water, irrigation and stormwater) and each utility is accounted for separately. Clearly the healthiest of the many separate funds employed by the city in fulfilling its wide variety of service obligations, the water/sewer fund has grown rapidly the past few years, as it accounts for all the utility services required by the thousands of new homes built over the past decade, as well as the new businesses throughout the community. Recurring operating revenue (excludes bond proceeds) is expected to grow by more than $1 million next year, reaching nearly $19.5 million. Most of the growth is in water revenue, resulting from the rate increase put in place earlier in 2010 and necessary to pay the new debt service associated with construction of the new "west side" water plant over the past year. The overall increase also xi accounts for the modest decline in sewer revenue, due to the sewer rate reduction made possible by the continuing growth in the sewer customer base. Total expenditures will decline about $1.4 million next year, versus 2010, largely due to the decline in capital expenditures next year (as the new water plant is complete and discretionary capital expenditures have been scaled back to avoid further upward pressure on water rates). Services and charges will increase about $170,000, reflecting the revised cost of services provided by the general fund (utility billing, collection, accounting, HR services, etc.). Debt service (at nearly S5.3 million annually), represents more than 30% of total operating expenses for the utility fund. Still, the anticipated ending fund balance in 2011 will represent a working capital reserve in excess of$6.2 million (or 30% of operating expenses)—a comfortable margin. MEDICALIDENTAL The medical/dental fund accounts for the self-insured provision of medical/dental benefits for city employees (in lieu of purchasing a healthcare insurance plan in the marketplace). Over the 20+ years of self-insured operation, the average cost/employee is notably lower than comparable cities, underscoring the importance to continue the self-insured model (despite the 40% growth in claims over the past four years). The 2011 budget anticipates another 10% increase in claims expense, due largely to expected impacts of the coverage changes imposed by the new federal health care legislation. Fortunately, the relatively modest growth in annual claims has allowed the required reserve to be restored to appropriate levels over the past two years without requiring further premium increases next year. xii CAPITAL PROJECTS The capital projects budget separates project expenditures from the operating budget, providing a clearer picture of capital projects from year to year as well as implementing the capital improvement plan fixed by Council action each summer. Fifty such projects arc budgeted for 2011; 33 of them are considered "continuing" projects (started before 2011), while 17 "ncw" ones arc included in the 2011 capital projects budget. Some of those projects are worthy of particular note. Streets: though the 2010 budget provided funds to improve channelization of traffic flow at Road 68/Burden Blvd intersection, WSDOT control of the I-182 interchange delayed a significant part of the planned improvements; the 2011 budget provides additional funds ($300,000) to complete the planned changes, subject to WSDOT approvals. Additional funds ($575,000) arc provided from the CIF to finish the acquisition of necessary right-of- way for the Lewis Street Overpass project, as compliance with federal agency requirements have notably increased the cost of fulfilling that responsibility. A $350,000 federal grant for "transportation enhancement" projects will be matched with CIF funds to implement the safety and circulation improvements offered by the south segment of the e Avenue corridor enhancement project. Utilities: with recent completion of the west side water plant, expected utility projects next year are much more of the "ordinary" scale (various minor sewer and water line extensions, replacements, storm water improvements, minor irrigation improvements, etc.). The notable exception will be the minor expansion of the sewer plant, as the necessary funds were included in the 2010 revenue bond to take advantage of the low interest rate environment. .� Other: as experienced over the past two years, the constrained revenue picture leaves little roorn for discretionary capital projects. The 2011 capital budget does,however, provide for a new neighborhood park, paid for entirely with the park fees collected with each home constructed in the Linda Loviisa neighborhood. The CIF provides nearly $300,000 for extensive repair of the roof at City Hall, as leaks have not been stopped by traditional maintenance efforts. Of particular note, also, is the provision in the CIF for hard-surfacing (chip seal) of alleys to reduce maintenance expense (and improve neighborhood conditions) and for sidewalk repair, allowing for initiation of an annual effort to eliminate hazardous sidewalk conditions in cooperation with responsible property owners. xiii SUMMARY Overall, the 2011 budget is largely a "maintenance" plan. With the exception of the general fund. there are no notable changes. The general fund itself reduces its previous reliance on the reserve account from $700,000 to 5200,000, despite a substantial increase in police costs next year. That is the "good news." Unfortunately, the "bad news" may be realized in 2011 and felt in the 2012 budget; the liquor initiatives cotdd deal a major blow to the city's general fund, as could the state legislature's selection of expenditure cuts necessary to deal with its own budget dilemma. In short, the sun has not yet risen—and the night may get much darker(and longer) before the next dawn. Resp ly submitted, 3 Gary Crutch j d i City Manager xiv CITY OF PASCO PRINCIPAL OFFICIALS ELECTED OFFICIALS MAYOR: MATT WATKINS —At Large MAYOR PRO-TEM: REBECCA FRANCIK—District 5 COUNCILMEMBERS AL YENNEY -District 1 MICHAEL GARRISON—District 2 ROBERT HOFFMANN— District 3 SAUL MARTINEZ—District 4 TOM LARSEN —At Large APPOINTED OFFICIALS GARY CRUTCHFIELD—City Manager STAN STREBEL—Deputy City Manager AHMAD QAYOUMI—Public Works Director DENIS AUSTIN—Police Chief BOB GEAR—Fire Chief RICK TERWAY —Administrative& Community Services Director RICK WHITE—Community& Economic Development Director xv ORDINANCE NO. 31161 AN ORDINANCE ADOPTING THE CITY OF PASCO OPERATING SUDGET FOR THE YEAR 2041. WHEREAS,subsequent to due nofice and public hearing thereon,the City Council of the City of Pasco has approved an operating budget for the)*w 2011;NOW,THEREFORE, THE CITY COUNC14 OF THE CITY OF PASCO,WASHINGTON DO ORDAIN AS FOLLOWS. Soann One. The following budget containing the totals set forth for eadi fund for the year 2011 is hereby adapted. FUND EXPENDITURE REVENUE GENERAL FUND $ 38,216,018 $ 36,216,016 CITY STREET FUND 1,670A60 1,670,460 ARTERIAL STREET FUND 2,350,100 2,350,100 1.182 CORRIDOR TRAFFIC IMPACT FUND 1,145,644 1,145,840 STREET OVERLAY FUND 2,276,370 2,278,370 COMMUNITY DEVELOPMENT BLOCK GRANT FUND 1,028,670 1,028,670 M.L.KING JR.COMMUNITY CENTER FUND 146,9W 146,950 AMBULANCE SERVICES FUND 2,630,040 2,630,040 CONTINGENCY FUND 172,240 172,240 CITY VIFW CEMETERY FUND 243,800 243.640 ATHLETIC PROGRAM FUND 298,270 288,270 SENIOR CENTER OPERATING FUND 297,570 297,570 MULTI-MCIDAL FACILITY FUND 89,030 89,030 BI-CENTENIAL FUND 6.430 6,430 RIVERSHORE TRAIL& MARINA MAINTENANCE FUND 21,610 21,610 SPECIAL LODGING ASSESSMENT FUND m'110 286,110 LITTER ABATEMENT FUND 27,330 27,330 REVOLVING ABATEMENT FUND 390,620 390,820 TRAC DEVELOPMENT&OPERATING FUND 335,650 336,650 PARK DEVELOPMENT FUND 2,376,750 2,376,750 CAPITAL IMPROVEMENTS FUND 4,521,310 4,521,310 INDUSTRIAL DEVELOPMENT&INFRASTRUCTURE FUND 1,032,4U0 1,032,400 STADIUM I CONVENTION CENTER FUND 264,060 2$4,060 19%GENERAL OBLIGATION BOND FIRE/LISRARY FUND 255'' 258,823 2002 GENERAL OBLIGATION REFUNDING BOND FUND 958,61^ 958.611 WATER/SEWER UTILITY FUND 26,044,046 26,044,046 EQUIPMENT RENTAL OPERATIONS FUND-GOVERNMENT TYKE 1.055,194 1.055,194 EQUIPMENT RENTAL OPERATIONS FUND-PROPRIETARY TYPE 512,177 512,177 EQUIPMENT RENTAL.REPLACEMENT FUND-GOVERNMENT TYPE 3,748,220 3,748.220 EQUIPMENT RENTAL.REPLACEMENT FUND-PROPRIETARY TYPE 1,588,824 1,588..824 MEDICAL/DENTAL INSURANCE FUND 5,071,042 6.071,042 CENTRAL STORES FUND 34,534 34,530 CEMEETERY TRUST FUNGI 393,160 393,160 CEMETERY PRE-NEED TRUST FUND 103,980 103,980 BOULEVARD PERPETUAL MAINTENANCE FUND 1,721,284 1,721,294 OLD FIREMEN'S PENSION TRUST FUND 3,097,092 3,067,692 LANDFILL.REMEDIATION FUND 401,760 401,780 LOCAL IMPROVEMENT DISTRICT GUARANTY FUND 97$,874 978,874 GRAND TOTAL ALL FUNDS S 103,777,98 $$ 655 Section Two. This Ordinance shag be in full force and effect on January 1,2011. PASSED by the City Council of the City of Pasco this 13th day of December,2010, Al 5T �. Matt 11 ns. ayor , r* Approvad as to Form: Latim S.Kerr,Crty Affomay AttachmentA 1 CITY OF PASCO 2011 SUMMARIZED REVENUES ALL OPERATING FUNDS INTER- CHARGES LICENSES GOVERN. FOR TAXES &PERMITS REVENUE SERVICES GENERAL FUND: GENERAL $ 22,800,000 $ 1,052,650 $ 1,632,200 $ 3,007,750 SPECIAL REVENUE FUNDS: CITY STREET 200,000 278,000 770,000 0 ARTERIAL STREET 0 0 350,000 0 1-182 CORRIDOR TRAFFIC IMPACT 0 0 0 0 STREET OVERLAY 791,000 0 0 0 COMMUN, DEVELOPMENT BLOCK GRANT 0 0 600,000 0 M.L. KING JR. COMMUNITY CENTER 0 0 0 2,700 AMBULANCE SERVICES 0 0 1,200 1,758,000 CONTINGENCY 0 0 0 0 CITY VIEW CEMETERY 0 0 0 189,000 ATHLETIC PROGRAMS 0 0 0 172,980 SENIOR CENTER OPERATING 0 0 37,400 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 7,500 REVOLVING ABATEMENT 0 0 0 -16,000 TRAC DEVELOPMENT&OPERERATION 220,000 0 0 0 PARK DEVELOPMENT 0 C 0 144,200 CAPITAL IMPROVEMENTS 800,000 C 0 C INDUSTRIAL DEVEL& INFRASTRUCTURE 0 C 161,800 0 STADIUM!CONVENTION CENTER 235,000 0 0 C DEBT SERVICE FUNDS: 1999 G.O.BOND FIRE/LIBRARY 154,000 0 0 0 2002 G.O.REFUNDING BOND 380,000 0 0 0 ENTERPRISE FUNDS: WATER!SEWER UTILITY 0 0 0 18,279,650 INTERNAL SERVICE FUNDS: EQUIPMENT RENTAL OPER -GOV 0 0 0 12,000 EQUIPMENT RENTAL OPER.-PROP 0 0 0 2,C00 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 8,000 TRUST&AGENCY FUNDS: CITY VIEW CEMETERY TRUST 0 0 0 11,000 CITY VIEW CEMETERY PRE-NEED TRUST 0 0 0 8,500 BOULEVARD PERPETUAL MAINTENANCE 0 0 0 0 OLD FIREMEN'S PENSION TRUST 0 0 42,000 0 LANDFILL REMEDIATION C 0 0 0 LOCAL IMPROVMT DISTRICT GUARANTY 0 0 0 0 TOTAL ESTIMATED REVENUES $ 25,770,000 $ 1,330,550 $ 3,594,600 $ 23,587,280 City of Pasco 2 2011 Budget FINES OTHER BEGINNING TOTAL AND MISC. FINANCING INTERFUND FUND AVAILABLE FORFEIT. REVENUE SOURCES TRANSFERS BALANCE RESOURCES $ 971,600 $ 634,200 $ 0 $ 100,000 $ 6,017,616 $ 36,216,018 0 2,400 0 0 420,060 1,670,460 0 100 0 0 2,000,000 2,350,100 0 260,000 0 0 885,640 1,145,640 0 5,000 0 0 1,482,370 2,278,370 0 167,000 0 0 261,670 1,028,670 0 26,100 0 110,000 8,150 146,950 0 13,100 0 420,000 437,740 2,630,040 0 1,000 0 0 171,240 172,240 0 2,700 0 30,150 21,950 243,800 0 17,800 0 0 107,490 298,270 0 44,100 0 195,000 21,070 297,570 0 57,200 0 0 31,830 89,030 0 150 0 0 6,280 6,430 0 14,050 0 0 7,560 21,610 0 300 0 0 74,810 265,110 0 7,600 0 0 12,230 27,330 40,000 23,800 0 0 342,820 390,620 0 300 0 45,000 71,350 336,550 0 40,000 0 0 2,192,550 2,376,750 0 5,000 0 0 3,716,310 4,521,310 0 1,000 0 0 869,600 1,032,400 0 15,340 0 0 13,720 264,060 0 500 0 0 104,323 258,823 0 1,000 0 0 577,611 958,611 0 1,026,000 284,000 0 6,454,396 26,044,046 0 800,100 0 0 243,094 1,055,194 0 289,550 0 0 220,627 512,177 0 562,000 1,000 0 3,185,220 3,748,220 0 310,550 0 0 1,278,274 1,588,824 0 3,569,960 0 0 1,501,082 5,071,042 0 0 0 0 26.530 34,530 0 100 0 0 382,060 393,150 0 50 0 0 95,430 103,960 0 101,000 0 0 1,620,294 1,721,294 0 30,000 0 0 3,025,692 3,097,692 0 1,000 0 0 400,760 401,760 0 1,500 0 0 977,374 978.874 $ 1.011.600 $ 8,031,550 $ 285,000 $ 900,150 $ 39,266,825 $ 103,777,655 City of Pasco 3 2011 Budget CITY OF PASCO 2011 SUMMARIZED EXPENDITURES ALL OPERATING FUNDS OTHER SALARIES PERSONNEL SERVICES &WAGES BENEFITS SUPPLIES &CHARGES GENERAL FUND: CITY COUNCIL $ 85,200 $ 9,440 $ 1,000 $ 22,400 MUNICIPAL COURT 750,730 237,780 32,750 245,890 CITY MANAGER 625,580 177,020 24,000 88,810 POLICE DEPARTMENT 5,847,798 1,746,460 133,040 2,094,650 FIRE 2,987,440 641,810 83,966 190,500 ADMINISTRATIVE&COMM. SERVICES 2,660,730 798,025 191,830 1,713,055 COMMUNITY DEVELOPMENT 739,700 249,580 19,300 63.250 ENGINEERING 763,620 253,820 21,700 95.340 NON-DEPARTMENTAL 50,000 368,690 18,000 93.3,130 LIBRARY 0 0 1,200 45,700 TOTAL GENERAL FUND 14,530,798 4,482,625 526,808 5,492,725 SPECIAL REVENUE FUNDS: CITY STREET 391,680 112,910 86,000 494,060 ARTERIAL STREET 0 0 0 0 1-182 CORRIDOR TRAFFIC IMPACT 0 0 0 0 STREET OVERLAY 0 0 0 0 COMMON. DEVELOPMENT BLOCK GRANT 104,470 36,800 1,000 15,320 M.L. KING JR. COMMUNITY CENTER 59,880 20,270 3,800 54,050 AMBULANCE SERVICES 1,504,504 318,630 68,200 85,142 CONTINGENCY 0 0 0 0 CITY VIEW CEMETERY 82,900 26,300 49,000 29,640 ATHLETIC PROGRAMS 33,050 7,015 3,350 108,855 SENIOR CENTER OPERATING 126,405 38,820 7,300 90,010 MULTI-MODAL FACILITY 1,500 525 2,400 40,640 BI-CENTENiAL 0 0 0 0 RIVERSHORE TRAIL&MARINA MAINT 5,000 1,160 1,750 8,300 SPECIAL LODGING ASSESSMENT 0 0 0 190,000 LITTER ABATEMENT 0 0 0 15,400 REVOLVING ABATEMENT 0 0 0 21,800 TRAC DEVELOPMENT&OPERATING 0 0 0 0 PARK DEVELOPMENT 0 0 0 0 CAPITAL IMPROVEMENTS 0 0 0 0 INDUSTRIAL REVEL& INFRASTRUCTURE 0 0 0 0 STADIUM/CONVENTION CENTER 1,000 200 200 118,700 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 2,860,970 978,615 933,950 2,610,311 INTERNAL SERVICE FUNDS: EQUIPMENT RENTAL OPER.-GOV 248,460 84,030 467,500 68,000 EQUIPMENT RENTAL OPER.-PROP 0 0 203,300 26,500 EQUIP RENTAL REPLACEMENT-GOV 0 0 0 0 EQUIP RENTAL REPLACEMENT-PROP 0 0 0 0 MEDICAL/DENTAL INSURANCE 0 3,000,000 0 385,000 CENTRAL STORES 0 0 10,000 0 TRUST&AGENCY FUNDS: CITY VIEWCEMETERY TRUST 0 0 0 0 CITY VIEW CEMETERY PRE-NEED TRUST 0 0 0 0 BOULEVARD PERPETUAL MAINTENANCE 0 0 0 0 OLD FIREMEN'S PENSION TRUST 110,000 97,830 0 7,000 LANDFILL REMEDIATION 0 0 0 0 LOCAL IMPROVMT DISTRICT GUARANTY 0 0 0 0 TOTAL ALL FUNDS $ 20,060,617 S 9.205730 $ 2,364,558 $ 9,661,473 City of Pasco 4 2011 Budget INTERGOVT INTERFUND ENDING SERVICES CAPITAL DEBT PMT FOR INTERFUND FUND S TAXES OUTLAY SERVICE SERVICES TRANSFERS BALANCE TOTAL $ 0 $ 0 $ 0 $ 0 $ 0 S 0 $ 118,040 0 0 0 8,000 0 0 1,275,150 0 0 0 0 0 0 915,410 976,300 25,420 0 460,700 0 0 11,284,368 17,650 0 0 272,030 0 0 4,193,418 5,000 0 0 227,060 0 0 5,595,700 4,000 0 0 25,570 0 0 1,101;400 0 0 0 38,800 0 0 1,193,280 103,400 427,600 893,660 880 7502000 5,8451012 9,390,372 1,100,000 0 0 1,980 0 0 1,148,880 2,206,350 453,020 893,660 1,035,020 750,000 5,845,012 36,216,018 0 30,000 0 113,840 0 441,950 1,670,460 0 0 0 0 210,000 2,140,100 2,350,100 0 0 0 0 150,000 995,640 1,145,640 0 910,000 0 0 0 1,368,370 2,278,370 50 61,000 0 13,800 80,000 716,230 1,028,670 0 0 0 8,930 0 20 146,950 64,600 0 0 169,785 0 419,179 2,630,040 0 0 0 0 0 172,240 172,240 980 0 14,620 12,870 0 27,490 243,800 0 0 0 17,825 0 128,175 298,270 0 0 0 9,830 0 25,205 297,570 0 0 0 5,080 0 38,885 89,030 0 0 0 0 D 6,430 6,430 0 0 0 3,605 0 1,795 21,610 0 0 0 0 D 75,110 265,110 0 0 0 1,380 0 10,550 27,330 0 0 0 16,560 0 352,260 390,620 150,000 0 102,690 0 0 83,960 336,650 0 0 0 0 265,000 2,111,750 2,376,750 0 80,000 0 0 1,322,000 3,119,310 4,521,310 0 0 0 0 0 1,032,400 1,032,400 1,000 0 124,688 3,500 0 14,772 264,060 0 0 149,400 0 0 109,423 258,823 0 0 377,350 0 0 581,261 958,611 2.163,140 3,848,000 5,284,271 1,140,281 0 6.224,508 26,044,045 0 0 0 17,940 0 169,264 1,055,194 0 0 0 11,040 0 271,337 512,177 0 103,500 0 0 0 3,644,720 3,748,220 0 423,000 0 0 0 1,165,824 1,588,824 0 0 0 34,500 0 1,651,542 5,071,042 0 0 0 0 0 24,530 34,530 0 0 0 0 100 391060 393,160 0 0 0 0 50 103,930 103,980 0 0 0 0 70,000 1,651,294 1,721,294 0 0 0 16,560 0 2,866,302 3,097,692 0 0 0 0 0 401,760 401,760 0 0 0 0 0 978,874 978,874 $ 4.586,120 $ 5,908,520 $ 6,946,679 $ 2,632,346 $ 2.847,150 $ 39,364,462 $103,777,655 Cty of Pasco 5 2011 Budget CITY OF PASCO REVENUE SUMMARY GENERAL FUND SOURCE OF REVENUE 2007 2008 2009 2010 2011 ACTUAL ACTUAL ACTUAL BUDGET BUDGET TAXES; GENERAL PROPERTY $ 5,215,110 $ 5,511,426 $ 5,743,422 $ . 5,850,000 $ 6,OOC,000 RETAIL SALES TAX 8,645,939 8,843,067 8,000,262 7,700,000 8,225,000 UTILITY Natural Gas 752,172 705,181 848,424 760,000 760,000 Solid Waste 412,707 424,951 433,609 430,000 430,000 Cable TV 254,208 313,877 325,323 320,000 320,000 Telephone 1,520,547 2,222,836 11890,063 11900,000 1,700,000 Electricity 2,828,274 2,834,766 2,984,285 3,000,000 3,000,000 Water 496,738 525,222 569,931 535,000 600,000 Sewer 655,000 639,204 723,454 670,000 750,000 OTHER TAXES Gambling 689,652 659,947 609,650 70C,000 700.000 Leasehold 173,71E 173,874 236,795 200,000 200,000 Admissionsl0ther 78,357 115,398 136,287 115,000 115,000 $21,722,420 $22,969,749 $22,500,505 $22,180,000 522,800,000 LICENSES AND PERMITS: BUSINESS LICENSES 296,882 298,036 305,769 295,600 304,450 RENTAL LICFNSFS 46,161 47,343 52,109 47,600 56,900 BUILDING PERMITS 1,280,310 939,706 1,148,607 600,000 604,000 ANIMAL LICENSES 56,029 73,720 72,500 71,000 84,300 OTHER 29,618 6,191 7,932 6,000 71000 1,709.000 1,364,996 1,586,917 1,020,200 1,052,650 INTERGOVERNMENTAL: GRANTS 140,054 803,183 261,615 219,717 176,000 STATE SHARED REVENUES PUD Privilege Tax 150,324 166,231 196,387 170,000 170,000 Nuclear Generating Tax 277,017 282,844 283,495 290,000 290,000 Criminal Justice 47,134 51,200 55,509 54,000 57,000 DUI-Cities 11,305 9,116 17,329 10,000 11,000 Liquor Excise Tax 223,171 246.008 260,149 250,000 270,000 Liquor Board Profits 348,280 339,355 359,867 425,000 435,000 City-County Assistance 105,553 69,606 74,975 112,000 45,000 SS%T Mitigation 0 74,297 124,874 1D0,000 100,000 IN LIEU PAYMENTS 0 0 0 100 0 INTERLOCAL REVENUES 51,271 11,61" 146,350 51,000 51,000 INTERGOVERNMENTAL SERVICE REVENUES 197,647 27,699 68,059 28,200 27,200 1,551,756 2,081,150 1,848,609 1,710,017 1,632,200 City of Pasco 6 2011 Budget CITY OF PASCO REVENUE SUMMARY GENERALFUND SOURCE OF REVENUE 2007 2008 2009 2010 2011 ACTUAL ACTUAL. ACTUAL BUDGET BJDGET CHARGES FOR SERVICE: GENERAL GOVERNMENT 126,379 48,679 39,372 49,800 45,450 SECURITY OF PERSONS 8 PROPERTY 1,039,997 1,131,052 1,099,181 1,124,900 1,058,700 PHYSICAL ENVIRONMENT 13,445 27,605 27,526 29,000 27,600 ECONOMIC ENVIRONMENT 299,101 192,812 262,369 163,100 188,500 CULTURE AND RECREATION 113,982 131,331 140,594 119,200 174,500 INTERFUNDIINTER DEPARTMENTAL CHARGES 1,318,540 1,195,190 1,273,600 1,321,220 1,513,000 2,911,444 2,726,669 2,842,638 2,807,220 3,007,750 FINES&FORFEITURES COURT FINES 961,084 938,916 968,828 882,000 928,200 COURT COST RECOUPED 12,594 10,324 11,427 11,600 4,300 PROBATION FEES 28,318 28,894 30,348 30,000 35,000 CONFISCATED MONEY 14,144 2,335 1,481 4,100 4,100 1,016,140 980,459 1,012,084 927,700 971,600 MISCELLANEOUS REVENUE: INTEREST EARNI NGS 427,842 370,525 249,769 249,000 140,000 RENTS 474,069 420,333 490,936 425,900 438,800 CONTRIBUTIONS 11,914 20,057 7,213 11,100 6,000 OTHER MISCELLANEOUS 142,837 89,668 83,789 47,700 49,400 1,056,662 900,583 831,707 733,700 634,200 TOTAL GENERAL FUND REVENUE 29,967,422 31,023,616 30,622,460 29,378,837 30,098,400 OTHER FINANCING SOURCES: LOAN PAYMENTS REC'D 3,200 0 0 11000 0 OPERATING TRANSFERS 91,125 82,561 119,676 90,000 100,000 PROCEEDS OF L.T. DEBT 0 0 194,051 0 0 SALE OF ASSETS 157,018 7,077 0 2,000 0 INSURANCE RECOVERIES -2,813 0 5,238 11000 0 248,530 89,638 318,965 94,000 100,000 TOTAL GENERAL FUND REVENUE OTHER FINANCING SOURCES 30,215,952 $1,113,254 3Q,941,425 27472.837 30,198,400 BEGINNING FUND BALANCE 6,514,295 8,387,559 10,962,088 6,000,000 6,017,618 TOTAL GENERAL FUND RESOURCES $$ 36,730,247 S 39,500,813 S 41,903,513 -r-75-,47-273-7- Su 36,216,018 City of Pasco 7 2011 Budget CITY OF PASCO EXPENDITURE SUMMARY ALL OPERATING FUNDS 2007 2008 2009 2010 2011 ACTUAL ACTUAL ACTUAL BUDGET BUDGET GENERAL FUND $ 36,730,247 $ 39,500,813 $ 41,923,513 $ 35,476,422 5 36,216,016 CITY STREET 1,765,217 1,769,447 1,340,500 1,340,500 1,670,460 ARTERIAL STREET 1,710,113 3,340,446 6,320,100 6,320,100 2,350,100 1-182 CORRIDOR TRAFFIC IMPACT FUND 628,467 829,836 426,000 426,000 1,145,640 STREET OVERLAY 2,237,595 2,146,328 1,416,000 1,416,000 2,276,370 COMMUNITY DEVELOPMENT BLOCK GRANT 752,364 740,422 695,094 913,175 1,028,670 M.L. KING JR. COMMUNITY CENTER 139,638 146,420 154,156 147,100 146,950 AMBULANCE SERVICES 1,992,265 2.140,875 2,289,794 2,131,400 2,630,040 CONTINGENCY 158,612 164,612 169,235 169,000 '.72,240 CITY VIEW CEMETERY 176,856 223,917 215,463 264,200 243,800 ATHLETIC PROGRAMS 134,766 153,752 160,755 207,325 298,270 SENIOR CENTER OPERATING 271,655 283,358 306,609 279,900 297,570 MULTI-MODAL FACILITY 58,661 51,709 69,503 57,200 89,030 BI-CENTENIAL 5,749 5,967 6.135 6,150 6,430 RIVERSHORE TRAIL& MARINA MAIM 31,020 28,220 22,580 25,250 21,610 SPECIAL LODGING ASSESSMENT 194,248 186,205 218,627 191,300 265,110 LITTER ABATEMENT 28,862 23,409 22,773 20,600 27,330 REVOLVING ABATEMENT 337,823 296,202 459,131 382,100 390,620 TRAC DEVELOPMENT&OPERATIONS 445,200 399,864 545,171 270,300 336,650 PARK DEVELOPMENT 1,734,776 1,896,561 2,035,635 2,084,200 2,376,750 CAPITAL IMPROVEMENTS 3,896,981 4,542.538 4,200,354 3,080,000 4,521,310 INDUSTRIAL DEVELOPMENT&INFRASTRUCTURE 574,987 818,603 739,057 855,000 1,032,400 STADIUM/CONVENTION CENTER 1,541,731 400,445 456,995 259,740 264.060 1999 G.O. BOND FIREILIBRARY 271,152 270,757 263,180 258,500 258,823 2002 G.O.REFUNDING 611,599 623,132 630,547 608,000 958,611 WATER/SEWER UTILITY 33,196,164 30,917,961 36,654,976 29,326,955 26,044.046 EQUIP RENTAL OPERATIONS-GOV 882,942 946,621 1.086,163 882,450 1,055,194 EQUIP RENTAL OPERATIONS-PROP 256,416 295,456 391,385 433,450 512,177 EQUIP RENTAL REPLACEMENT-GOV 2,574,743 3,108,607 3,428,520 3,613,950 3,748,220 EQUIP RENTAL REPLACEMENT-PROP 1,203,983 1,401,709 1,662,892 1,660,550 1,588,B24 MEDICAL/DENTAL INSURANCE 2,711,598 3,507,255 3,967,154 4,720,000 5,071,042 CENTRAL STORES 68,110 54,178 35,959 46,500 34,530 CITY VIEW CEMETERY TRUST 356,328 370,626 380,585 390,000 393,160 CITY VIEW CEMETERY PRE-NEED TRUST 66,177 78,853 92,347 96,000 103,980 BOULEVARD PERPETUAL MAINTENANCE 1,282,720 1,403,586 1,524,659 1,567,000 1,721,294 OLD FIREMEN'S PENSION TRUST 3,430,453 3,438,014 3,397,178 3,490,000 3,097,692 LANDFILL REMEDIATION 117,969 132,765 42,759 388,000 401,760 LOCAL IMPROVEMENT DISTRICT GUARANTY 1,657,868 1,720,572 1,765,274 786,000 978,874 TOTAL ALL FUNDS S104,236,055 $108,370,351 S119,716,758 $104,600,317 5103,777,655 City of Pasco 8 2011 Budget CITY OF PASCO GENERAL FUND EXPENDITURE SUMMARY BY DEPARTMENT 2007 2008 2009 2010 2011 DEPARTMENT ACTUAL ACTUAL ACTUAL BUDGET BUDGET CITY COUNCIL $ 95,639 $ 107,538 S 113,272 $ 116,525 $ 118,040 MUNICIPAL COURT 1,019,348 1,127,595 1.271,359 1,240,853 1,275,150 CITY MANAGER 574,078 757,08C 846,086 889,415 915,410 POLICE DEPARTMENT 9,973,257 10,342,166 1",124,302 10,763,443 11,284,368 FIRE DEPARTMENT 3,747,013 4,130,388 4,184,084 4,175,634 4,193,418 ADMINISTRATIVE&COMMUNITY SERVICES 4,727,689 5,097,715 5,359,877 5,316,423 5,595,700 COMMUNITY DEVELOPMENT 1,335,290 1,149,336 1,134,375 1,035,931 1,101,400 ENGINEERING 993,183 1,258,599 1,247,373 1,136,332 1,193,280 NON-DEPARTMENTAL 4,659,863 6,295,587 6,936,981 4,197,900 3,545,360 LIBRARY 1,102,912 1,132,112 1,247,709 1,300,875 1,148,880 TOTAL OPERATIONS 28,338,272, 31,398,316 33,465,418 30,174,331 30,371,006 UNRESERVED ENDING FUND BALANCE 8,391,975 8,102,497 8.458,095 5,302,091 5,845,012 TOTAL EXPENDITURES $ 36,730,247 $ 39,500,813 $ 41,923,513 $ 35,476,422 $ 36,216,018 GENERAL FUND EXPENDITURE SUMMARY BY CATEGORY 2007 2008 2009 2010 2011 CATEGORY ACTUAL ACTUAL ACTUAL BUDGET BUDGET SALARIES AND WAGES $ 12,756,455 $ 13,072,768 $ 14,106,981 $ 14,268,111 $ 14,530,798 PERSONNEL BENEFITS 3,575,268 4,100,815 4,415,228 4,416,136 4,482425 SUPPLIES 346,919 423,098 454,011 437,075 529,808 OTHER SERVICESICHARGES 5,794,909 6,143,364 5,837,673 5,505,700 5,492,725 INTERGOV'rL SERVICES&TAXES 1,907,663 2,520,615 3,366,920 2,296,700 2,206,350 CAPITAL OUTLAY 1,050,210 1,117,296 1,328,805 551,035 453,020 DEBT SERVICE 912,304 907,859 885,388 886,800 893,660 INTERFUND PMT FOR SERVICES 974,544 1,022,539 1,099.615 1,042,773 1,035,020 INTERFUND TRANSFERS 1,020,000 2,089.962 1,950,796 770,000 750,000 TOTAL OPERATIONS 28,338,272 31,398,315 33,445,418 30,174,331 30,371,OC6 UNRES ENDING FUND BALANCE 8,391,975 8,102,497 8,458,095 5,302.091 52845,012 TOTAL EXPENDITURES $ 36,73C,247 $ 392500,813 5 41,903,513 $ 35,476.422 $ 36,216,018 City of Pasco,Washington 9 2011 Budge: CITY OF PASCO ORGANIZATIONAL CHART CITIzsNs CITY COUNCIL CRY MANAGER DEPUTY CITY COMMUNICATIONS MANAGER HUMAN RESOURCES COMMUNITY 8 ADMINSTRATIVE& POLICE FIRE ECONOMIC MUNICIPAL PUBLIC WORKS COMMUNITY CHIEF CHIEF DEVELOPMENT COURT DIRECTOR SERVICES DIRECTOR JU DOE DIRECTOR Inveattlli Urban Municipal Finance SeMces Fire Supprossion Development Court Engineenng Parks& Street Recreation FkW Operations ProtTatlon Melnlenance Services Patrol Fire Prevention Planning Services Water/Sewer Inforinnii Rouse Facility SeMcas Support InapectlonlCodo Community Stormwater Sentoes AmWance Eaferoamant 6eMxs ItngaWn Utildy SenAces Suparvieicn City Ckerk Equipment Renlsl Fagktles City of Pasco,Washington 10 2011 Budget INDIVIDUAL GENERAL FUND DEPARTMENTS City of Pasco,Washington 11 2011 Budget L� City Council 77771 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 PASCG CITY COUNCIL CITY COUNTY/REGIONAL R LEOFF DISABILITY BOARD EMEFANKLIN CCJNTY RGENCY MANAGEMENT CIVIL SERVICE COMMISSION HOUSING AUTHORITY PARKS&RECREATION ACVISORY SENIOR CITIZENS COUNCIL ADVISORY COMUIiTTEE PLANNING COMMISSION B-F REGIONAL COUNCIL FIREMEN'S PENSION BOARD B-F-TRANSIT AUTHORITY CODE ENFORCEMENT BOARD 8-17-HEALTH DISTRICT PUBLIC FACILITIES DISTRICT CITY MANAGER The City Council is responsible for: Developing municipal policy and providing direction to the City Manager. Overseeing municipal finances,approving contracts,acquisition and/or conveyance of land and other property, adoption and amendment of the City's Comprehensive Land Use Plan, and excercising municipal legislative authority. Ongoing efforts to diversify and expand Pasco's economy as well as continued provision of cost- effective municipal services. City of Pasco,Washington 12 2011 Budget CITY COUNCIL EXPENDITURES 2007 2008 2009 2010 2011 FUNCTION ACTUAL ACTUAL ACTUAL BUDGET BUDGET SALARIES AND WAGES $ 72,293 $ 77,673 $ 81,003 $ 78,000 $ 85,200 PERSONNEL BENEFITS 8,014 9,284 9,726 8,700 9A40 SUPPLIES 261 1,21C 737 1,100 1,000 OTHER SERVICES/CHARGES 15,071 19,371 21,806 28,725 22,400 INTERGOVT'L SERVICES&TAXES 0 C 0 0 0 CAPITAL OUTLAY 0 0 0 0 0 DEBT SERVICE 0 0 0 0 0 INTERFUND PMT FOR SERVICES 0 0 0 0 0 INTER FUND TRANSFERS 0 0 0 0 0 TOTAL EXPENDITURES 5 95,639 $ 107,538 $ 113,272 $ 116,525 $ 118,040 PERSONNEL SUMMARY MONTH LYi NUMBER OF EMPLOYEES HOURLY RANGE POSITION 2007 2008 2009 2010 2011 MIN - MAX MAYOR 1.00 1.00 1.0 0 1.00 1.00 11300 COUNCILMEMBER 6.00 6.00 6.00 6.00 6:00 1 1,000 TOTAL 7.00 7.00 7.00 7.00 7.00 City of Pasco,Washington 13 2011 Budget Municipal Court CITY MANAGER +; JUDGE L COURT ADMINISTRATOR COURT SERVICES LEAD COURT CLERK PROBAT:-0N OFFICER SPECIALIST DEPUTY COURT CLERKS PROBATION CLERK ADMIN ASST II DEPT ASST I Mission Statement: Pasco Municipal Court recognizes the importance of treating individuals appearing before the court in a fair and impartial manner so that everyone,to the extent possible, feels that he or she has truly had their day in court whether the matler to be heard is civil or criminal in nature. Pasco Municipal is a Court of limited jurisdiction created by statute. It has jurisdiction to hear: Certain Criminal Misdemeanors Traffic Infractions Non-Traffic Infractions Parking tickets City of Pasco,Washington 14 2011 Budge` MUNICIPAL COURT EXPENDITURES 2007 2008 2009 2010 2019 FUNCTION ACTUAL ACTUAL ACTUAL BUDGET BUDGET SALARIES AND WAGES $ 588,723 $ 632,341 $ 711,901 $ 707,250 S 75D,730 PERSONNEL BENEFITS 170.304 204,394 225,924 236,425 237,780 SUPPLIES 19,703 25,638 24,202 25,500 32,750 OTHER SERVICESICHARUES 221,544 243,495 291,189 246,250 245,890 1 NTERGOV rL SERVICES&TAXES 0 0 0 0 0 CAPITAL OUTLAY 7,D74 4,307 2,543 4,100 0 DEBT SERVICE 0 0 0 0 0 INT=RFUND PIVIT FOR SERVICES 12,000 17,520 15,600 21,228 8,000 INT=RFUND TRANSFERS 0 0 0 0 0 TOTAL EXPENDITURES $ 1,019,348 $ 1,127,695 $ 1,271,359 $ 1,24D,853 $ 1,275,150 PERSONNEL SUMMARY MONTHLY/ NUMBER OF EMPLOYEES HOURLY RANGE POSITION 2007 2008 2009 2010 2011 MIN - MAX JUDGE 0,75 0.75 0.75 0.75 0.75 8.091 COURT ADMINISTRATOR 1.DD 1.00 1.00 1.00 1.00 61195 COURT PROBATION SERV SPEC, 1.0C 1.00 1.00 1.00 1.00 21.28-28.02 COURT SERVICES SPEC. 1.CC 2.00 2.00 2.00 2.00 20.05-26.40 ADMINSTRATIVE ASST. 11 0.00 0.00 0.00 1.00 1.00 18.16-23.91 LEAD COURT CLERK 1.0C 1.00 1.00 1.00 1.00 18.16-23.91 DEPUTY COURT CLERK 5.50 5.50 5.50 4.50 4.75 16.13-21.23 PROBATION SERVICES CLERK 2.50 2.50 2.50 2.50 2.25 16.13-21,23 DEPARTMENT ASST. 1 0.00 0.00 0.00 1.00 1 1.00 10.43-13.74 TOTAL 12.75 13.75 13.75 14.75 14.75 City of Pasco,Washington 15 2011 Budget City Manager CITY MANAGER L EXECUTIVE ASSISTANT HUMAN DEPUTY CITY COMMUNICATIONS RESOURCES MANAGER SPECIALIST MANAGER PERSONNEL ANALYST PAYROLL CLERK ADMIN ASST 1 COMMUNITY! PUBLIC ADMINISTRATIVE CHIEF OF FIRE EGONOMEC 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 Communities and Human Resources functions via the Deputy City Manager. City of Pasco,Washington 16 2011 Budget CITY MANAGER EXPENDITURES 2007 2008 2009 2010 2011 FUNCTION ACTUAL ACTUAL ACTUAL BUDGET BUDGET SALARIES AND WAGES $ 449,085 S 491,1 C3 $ 573,380 $ 615,675 $ 625,580 PERSONNEL BENEFITS 115,948 138,458 164,666 163,850 177,020 SUPPLIES 6,334 9,239 5,304 10,450 24,000 OTHER SERVICESICHARGES 102,711 118,280 102,736 99,240 88,810 INTERGOVT'L SERVICES&TAXES 0 0 0 0 0 CAPITAL OUTLAY 0 0 0 200 D DEBT SERVICE 0 0 0 0 D INTERFUND PMT FOR SERVICES 0 0 0 0 D INTERFUND TRANSFERS 0 0 0 0 C TOTAL EXPENDITURES $ 674,078 $ 757,080 S 846,086 S 889,415 $ 915,41C PERSONNEL SUMMARY MONTHLYI NUMBER OF EMPLOYEES HOURLY RANGE POSITION 2007 2008 2009 2010 2011 MIN - MAX CITY MANAGER 1.00 1.00 1.00 1.00 1.00 12,270 DEPUTY CITY MANAGER 0.0C 0.00 1.00 1.00 1.00 9,898 HUMAN RESOURCES MANAGER 1.CC 1.00 1.00 1.00 1.00 7.506 COPAW.U NI CATIONS SPEC. 1.00 1.00 1.00 1.00 1.00 27.53-36.24 HR ANALYST/ASSISTANT 1.00 1.00 1.00 1.00 1.00 23.97-31.55 EXECUTIVE ADMIN ASSISTANT 1.00 1 1.00 1.00 1.00 1.00 20.86-27.47 PAYROLL SPECIALIST 1.00 1.00 1.00 1.00 1.00 20,05-26.40 ADMINISTRATIVE ASSISTANT I 0.50 1.00 1.00 1.00 1.00 15.50-20.41 TOTAL 6.50 7.00 1 8.00 8.00 8.00 C;ly or Pasco,Washington 17 2011 Budget Police CITY MANAGER CHIEF OF POLICE ADMIN ASST II SUPPORT SERVICES FIELD OPERATIONS INVESTIGATIVE CAPTAIN CAPTAIN SERVICES CAPTAIN LEAD POLICE SERVICES SERGEANTS ADMIN ASST I SPECIALIST POLICE CORPORALS METRO DRUG SERVES SARGEANTS TASK FORCE SPECIALIST j CRIME POLICE PREVENTION O-FICERS SPECIALIST CORPDRALS CRIINAE ANALYST DOMESTIC VIOLENCE DET°_CAVES SERVICES RESOURCE COORDINATOR OFFICERS AND G,R,EA.T. EVIDENCE PROGRAM TECHNICIAN The Pasco Police Department provides the law enforcement fuction for the City. The Department is responsible for the protction of life and property of citizens through its enforcement of criminal law and traffic ordinances. The Field Operations Division provides first response to citizen complaints,traffic enforcement, maintenance of public order, and accident reporting. The Investigative Services Division handles investigations of more serious criminal offenses. The Support Services Division provides record-keeping services, handles training requirements, and performs the purchasing and budgeting fuctions at the department level. Mission Statement: The Pasco Police Department is dedicated to enhancing the quality of life in our community. It works in partnership with the community to provide a safe environment and reduce the fear of crime while affording dignity and respect to every individual, This mission will be accomplished through a philosophy and practice of Community Oriented Policing. City of Pasco,Washington 18 2011 Budget POLICE EXPENDITURES 2007 2008 2009 2090 2011 FUNCTION ACTUAL ACTUAL ACTUAL BUDGET BUDGET SALARI E S AN D WAG ES $ 5,379,028 $ 5.231,941 $ 5,566,707 $ 5,298,525 $ 5,847,798 PERSONNEL BENEFITS 1,432,294 1,599,796 1,704,683 1,683,030 1,746,460 SUPPLIES 82,947 118,830 129,308 99,700 133,040 OTHER SERVICES/CHARGES 2,107,669 2,320,119 2,355,883 2,159,950 2,0942850 INTERGOVT'L SERVICES 8 TAXES 507,089 827,226 729,520 931,300 976,300 CAPITAL OUTLAY 12,524 6;105 130,351 124,936 25,420 DEBT SERVICE 0 C 0 0 0 INTERFUND PMT FOR SERVICES 451,706 438,149 507,840 466,002 460,700 1 NTERFUND TRANSFERS 0 0 0 0 0 TOTAL EXPENDITURES $ 9,973,257 $ 10,342,166 $ 11.124,302 $ 10,763,443 $ 11,284,368 PERSONNEL SUMMARY MONTH LYi NUMBER OF EMPLOYEES HOURLY RANGE POSITION 2007 2008 2009 2010 2011 MIN - MAX POLICE CHIEF 1.00 1.00 1.00 i.00 1.00 9,174 CAPTAIN 3.00 3.00 3100 3.00 3.00 7,863 SERGEANT 6.00 6.00 5.00 5.00 5.00 37.55-43.88 CORPORAL 4.00 4.00 4.00 4.00 4.CO 35.92 -40.23 POLICE OFFICER` 44.00 46.00 50.00 48.00 48.00 26.87 36.57 POLICE OFFICER-DETECTIVE 4.00 4.00 4.00 4.00 4.00 33.63-36.57 POLICE OFFICER-METRO DETECT 2.00 2.00 2.00 2.00 2.00 33.63-36.57 !CRIME SPECIALIST-ANALYST 1.00 1.00 1.00 1.00 1.00 20.16-28.58 CRIME SPECIALIST-PREVENTION 1.00 1.00 1,00 1.00 0.00 CRIME SPECIALIST-DOMESTIC VIOL+ 1.00 1.00 1.00 1.00 1 1.00 20.16-26.58 CRIME SPECIALIST-EVIDENCE 1.00 1.00 1.00 1.00 1 1.00 20.16-26.58 ADMINISTRATIVE ASSISTANT II 1.00 1.00 1.00 1.00 1.00 18.16-23.91 LEAD POLICE SERVS.SPEC. 1.00 1.00 1.00 1.00 1.00 16.99-22.33 POLICE SVCS.SPEC. 4.0C 4.00 4.00 4.00 4.00 16.03-21.07 ADM INISTRATIVE ASSISTANT i 1.00 1.00 1.00 1.00 1.00 15.50-2041 LEGAL SECRETARY I-METRO 1.00 1.00 1.00 1.00 1.00 18.13-21.23 LEGAL SECRETARY 11-METRO 1.00 1.00 1.00 1.00 1.00 18.16-23.91 TOTAL 77.00 79.00 82.00 80.00 79.00 City of Pasco.Washington 19 2011 Budget Fire r CITY MANAGER FIRE CHIEF TRAINING& DEPT ASST SAFETY SPECIALIST SHIFT CAPTAINS LIEUTENANTS l MRONGH-ERSf FIREFIGHTERS PARAMEDICS The Fire Departments mission is to make best use of department resources to provide the Pasco community with effective mitigation of fire, rescue, hazardous materials and medical emergencies with compassion, integrity and respect for its citizens. The department is charged with the responsibilities of providing fire suppression, hazardous materials response,aircraft rescue and firefighting, emergency medical services, fire prevention,training services and coordination of disaster planning and response. The Fire Department proudly protects approximately 50,000 people living in an area of about 33 square miles. Firefighters and paramedics man three stations located within City limits. The Ambulance Service Fund,created in 2000,accounts for the billing and collection of revenues received for emergency medical (ambulance) services. These revenues and the cooresponding expenditures are budgeted in a separate fund. City of Pasco,Washington 20 2011 Budget FIRE EXPENDITURES 2007 2008 2009 2010 2011 FUNCTION ACTUAL ACTUAL ACTUAL BUDGET BUDGET SALARIES AND WAGES $ 2,769,000 $ 3,024.094 $ 3,092,800 S 2,936,350 $ 2,987,440 PERSONNEL BENEFITS 535,916 601,856 625,112 661.631 641,810 SUPPLIES 19,451 31,570 242786 51,100 83,988 OTHER SERVICES/CHARGES 166,794 195,792 200,625 223,320 190,500 INTERGOVT'L SERVICES&TAXES 27,040 32,709 13,766 16,900 17,650 CAPITAL OUTLAY 314 22 0 500 0 DEBT SERVICE 0 0 0 0 0 INTERFUND PMT FOR SERVICES 226,498 244,345 226,995 286,833 2722030 INTERFUND TRANSFERS 0 0 0 0 0 TOTAL EXPENDITURES $ 3.747,013 $ 4.130.388 $ 4,184,084 $ 4,176.534 $ 4.193,418 PERSONNEL SUMMARY MONTHLY! NUMBER OF EMPLOYEES HOURLY RANGE POSITION 2007 2008 2009 2010 2011 MIN - MAX FIRE CHIEF 1.00 1.00 1.00 1.00 0,50 81696 ASST SIRE CHIEF 0.50 0.50 0.50 0,00 0.00 TRAINING CAPTAIN 0.00 0.00 0.00 1.00 1.00 32.06-33.66 ICAPTAIN 3.00 3.00 3.00 3.00 3.00 32,06-33.66 LIEUTENANT 9.00 9.00 9.00 9.00 8.00 29.81 -31.60 IFIREFIGHTER 21.00 1 21.00 1 21.00 21.00 20.00 21.47-27.81 DEPARTMENT ASSISTANT II 0.25 0.25 0.38 0.50 0.50 16.13-21.23 1 TOTAL 34.75 34.75 34.88 35.50 33.00 City of Pasco,Washington 21 2011 Budge: Administrative and Community Services CITY MANAGER ADMINISTRATIVE AND COMMUNrTY SERVICES DIRECTOR LEGAL DIVISiON- ADN!IN ASST II PARALEGAIJ ADM IN ASST II CITY CLERK INFORMATION RECREATION FINANCE SERVICES SERVICES FACILITIES/ MANAGER MANAGER MANAGER GROUNDS S UPER I NTEN DANT ACCOUNTING pEPUTY NETWORK RECREATON CHIEF SUPERVISOR CITY CLERK ADMINISTRATOR SPECIALISTS GROUNSMAN SENIOR DEPARTMENT ACCOUNTANT CUSTOMER INFORMATION ASSISTANT 11 GROUNflSMENI SERVICES FACILCTY MA1NT. MANAGER TECHNICIANS STAFF TEMPORARY ACCOUNTANTS UTILITY EMPLOYERS GROUNDSMAN II BILLING ACCOUNTING CLERKS PARK PATROL CLERKS (DEPT ASST II) TEMPORARY EMPLOYEES AP/AR CLERKS CUSTOMER (DEPT.ASST II) SERVICE REPRESENT. (DEPT ASST II) MAIL CLERK (DEPT ASST I) The Administrative and Community Services Department provides the diverse intemal services necessary to operate or support other City departments efficiently. These divisions include Finance. Information Systems, Facilities Maintenance, Records Management, Purchasing, Risk Management, and Legal Services. In addition, this department delivers certain 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. City of Pasco,Washington 22 2011 Budget ADMINISTRATIVE&COMMUNITY SERVICES EXPENDITURES 2007 2008 2009 2010 2011 FUNCTION ACTUAL ACTUAL ACTUAL BUDGET BUDGET SALARIES AND WAGES $ 2,335,506 $ 2,404,860 S 2,605,042 $ 2,595,200 $ 2,660,730 PERSONNEL BENEFITS 648,582 763,471 798,731 772,750 798,025 SUPPLIES 164,805 178,948 191,048 183,625 191,830 OTHER SERVICESICHARGES 1,308,398 1,500,584 1,488,072 1,552,450 1,7"3,055 INTERGOVTL SERVICES&TAXES 981 979 1,006 0 5,000 CAPITAL OUTLAY 54,016 5,213 61398 3,200 0 DEBT SERVICE 0 D 0 0 0 INTERFUND PMT FOR SERVICES 215,400 243,660 269,580 209,198 227,090 INTERFUND TRANSFERS 0 0 0 0 0 TOTAL EXPENDITURES 5 4,727,689 $ 5,097,715 S 5,359,677 $ 5,316,423 S 5,595,700 PERSONNEL SUMMARY MONTHLY/ NUMBER OF EMPLOYEES HOURLY RANGE POS'TION 2007 2008 2009 2010 2011 MIN - MAX AlAMIN&COMM SVCS DIR. 1.00 1.00 1.00 1.00 1.00 9,174 FINANCIAL SERVICES MANAGER 1.00 1.00 1.00 1.00 1.00 8,100 INFORMATION SVCS MGR 1.00 1.00 1.00 1.00 1.00 7,863 RECREATION SERVICES MGR 1.00 1.00 1.D0 1.00 1.00 6,552 FACILITIES MGR 1.00 1.00 1.00 1.00 1.00 6,195 CUSTOMER SERVICE BILL MGR 1.00 1.00 1.D0 1.00 1.00 5,465 ACCOUNTING SUPERVISOR 1.00 1.00 1.00 1.00 1.00 27.53-36.24 CHIEF GROUNDSMAN 1.00 1.00 1.00 1.00 1.00 29.13-31.93 ADMIN.SPEC./CITY CLERK 1.00 1.00 1.00 1.00 1.00 24.94-32.83 SENIOR ACCOUNTANT 1.00 1.00 1.00 1.00 1.00 24.94-32.83 NETWORK ADMINISTRATOR 1.00 1.D0 1.00 1.00 1.00 24.94-32.83 GROUNDSMAN I 7.50 8.50 7.50 7.50 7.50 22.80-25.30 FACILI-IES MAINTENANCE I 1.00 1.00 1.00 1.00 1.00 22.80-25.30 STAFF ACCOUNTANT 2.00 2.00 2.00 2.00 2.00 21.28-28.02 LEAD RECREATION SPECIALIST 1.00 1.00 1.00 1.00 1.00 21.28-28.02 PC SPECIALIST 0.00 0.00 1.00 1.00 1.00 20.05-26.40 LEGAL SECRETARYIPARALEGAL 1.00 1.00 1.01) 1.00 1.00 20.D5-26.40 RECREATION SPECIALIST 1.00 1.00 1.00 1.00 1.00 20.05-26.40 GROUNDSMAN II 1.00 1.00 1.00 1.00 1.00 19.77-22.28 ACCOUNTING CLERK 0.75 0.75 0.75 1 0.75 0.75 18.18-23.91 DE?UTY CITY CLERK 1.00 1.00 1.00 1.00 0.00 18.16-23.91 ADMINISTRATIVE ASSISTANT II 1.00 1.00 1.00 1.00 1.00 18.16-23.91 DATABASE SPECIALIST 2.00 2.00 1.06 1.00 1.00 26.05-26.401 IN=ORM SVC TECHNICIAN-'GIS 0.75 0.75 0.75 0.75 0.75 18.16-23.91 DEPARTMENT ASSISTANT II 9.00 9.00 9.00 9.00 9.00 16.13-21.23 ADMINISTRATIVE ASSISTANT 0.50 0.50 0.00 1 0.00 0.00 PARK PATROL 0,25 0.25 0.25 0.25 0.25 i 0.60-12.50 DEPARTMENT ASSISTANT 1 0.375 0.375 1.375 1.375 1.000 15.50-20.41 TOTAL 41.125 42.125 41.525 41.625 1 40.250 City of Pasco,Washington 23 2011 Budge; Community Development CITY MANAGER F COMMUNITY& ECONOMIC DEVELOPMENT DIRECTOR ADMIN ASST II BLOCK GRANT INSPECTION COORDINATOR CITY PLANNER SERVI:ES MANAGER CODE ASSOCIATE ENFORCEMENT CITY PLANNER COD= OFFICER ENFORCEMENT INSPECTORS OFFICERS PLANNER PERMIT TECHNICIANS The Community Development Department develops and administers: (1) economic development programs intended to expand the tax base and create new jobs, (2)growth management and community standards programs designated to protect, maintain and enhance the health, safety and general welfare of residents and businesses, and (3) Federally funded CDBG and HOME programs which predominately benefit low and moderate income residents of the City. The Urban Development Division is responsible for administration of the Community Development Block Grant and HOME Programs. The Planning Division oversees the City's zoning, subdivision and sign regulations along with land use studies, annexations and environmental studies. The Inspection Services Division conducts inspections to ensure that new commercial and residential construction and additions meet minimum standards of the building code and related ordinances. This division is also responsible for codes and ordinances which regulate the maintenance of buildings and properties. City of Pasco,Washington 24 2011 Budget COMMUNITY DEVELOPMENT EXPENDITURES 2007 2008 2009 2010 2011 FUNCTION ACTUAL ACTUAL ACTUAL BUDGET BUDGET SALARIES AND WAGES S 511,971 $ 484,963 $ 723,603 $ 693,486 $ 739.700 PERSONNEL BENEFITS 154,414 165,426 248,555 226,975 249.580 SUPPLIES 13,461 19,401 18,934 19,804 19.30C OTHER SERVICESICHARGES 624,318 450.263 106,616 . 71,450 63,25C IN7ERGOVT'L SERVICES&TAXES 3,460 4,347 6,000 4,004 4,OCC CAPITAL OUTLAY 906 156 87 0 0 DEBT SERVICE 0 0 0 0 0 INTERFUND PMT FOR SERVICES 25,760 24,780 31,480 20,220 25,570 1 NTERFUND TRANSFERS 0 0 0 0 0 TOTAL EXPENDITURES $ 1,335,290 $ 1,149,336 S 1,134,375 $ 1,035,931 $ 1,1131,400 PERSONNEL SUMMARY MONTHLY/ NUMBER OF EMPLOYEES HOURLY RANGE POSITION 2007 2008 2009 2010 2011 MIN - MAX COMMUNITY DEV.DIRECTOR 1.0 1.0 1.0 1.0 1.0 8,696 INSPECTION SERVICES MGR. 1.0 1.0 1.0 1.0 1.0 6.552 CITY PLANNER 1.0 1.0 1.0 1.0 1.0 28.64-37.71 ASSOCIATE PLANNER 1.0 1.0 1.0 1.0 1.0 23.97-31.55 PLANS EXAMINER D.0 0.0 1.0 1.0 1.0 23.97-31.55 BJILDING INSPECTOR 1.0 1.0 2.0 2.0 2.0 22.14 29.15 PLANNER 1 1.0 1.0 1.0 "0 1.0 20.05-26.40 CODS ENFORCEMENT OFF. 3.0 3.0 3.0 2.0 2.0 19.71 -25.95 ADMINISTRATIVE ASSISTANT II 0.67 0.67 0.67 0.67 0.67 18.16-23.91 PERMIT TECHNICIAN 2.00 2.00 2.00 2.00 2.00 16.92-22.27 DEPARTMENT ASSISTANT 1 0.50 0.50 0.50 0.00 0.00 TOTAL 12.17 12.17 14.17 12.67 1 12.67 City of Pasco,Washington 25 2011 Budget Public Works - Engineering CITY MANAGER PUBLIC WORKS DIRECTOR ADM IN ASST I ADMIN ASST II ------------------------ ------------I------------------------- ' WATERISEWER CITY i STREETS I EQUIPMENT ENGfNEER RENTAL -------------' ENGINEERING ASSOCIATE CONSTRUCTION UTILITY TECHNICIAN I ENGINEERS MANAGER ENGINEER i i MAPPING! CONSTRUCTION !INSTRUMENTATION; CADDTECH. INSPECTORS i TECHNICIAN i The Public Works Department acts as the community stewards for the planning, design, construction, inspection,operation and maintenance of the City's infrastructure. This includes all roadways, sidewalks, street signals, street lighting, storm drainage, water production facitilites,water and sewerage conveyance systems and sewage treatment systems. This takes the dedicated commitment of professional engineers and support staff acting under the oversight and management of the Public Works Director. The Engineering Division is responsible for the planning, designing, surveying,field inspection,and contract administration for most construction projects within the City. The Division also performs mapping and drafting services, assists in the formation and administration of local improvement projects, and monitors traffic patfems and related problems. The primary principle followed in the performance of this mission is to"Hold paramount the safety, health and welfare of the public." City of Pasco,Washington 26 2011 Budget ENGINEERING EXPENDITURES 2007 2008 2009 2040 2011 FUNCTION ACTUAL ACTUAL ACTUAL BUDGET BUDGET SALARIES AND WAGES $ 650.849 $ 725,793 S 752,545 $ 743,625 S 783,620 PERSONNEL BENEFITS 176,282 246,364 242,857 232,775 253,820 SUPPLIES 21,594 21,741 14,848 26,000 21,700 OTHER SERVICES/CHARGES 102,278 219,501 184,532 99,240 95,340 INTERGOVT'L SERVICES&TAXES 0 0 0 0 0 CAPITAL OUTLAY 0 0 4,471 4,500 0 DEBT SERVICE 0 0 0 0 0 INTERFUND PMT FOR SERVICES 42,180 45,300 48,120 30,192 38,800 INTERFUNDTRANSFERS 0 0 0 0 0 TOTAL EXPENDITURES $ 993,183 $ 1,258,699 $ 1,247,373 $ 1,136,332 S 1,193,280 PERSONNEL SUMMARY MONTHLY/ NUMBER OF EMPLOYEES HOURLY RANGE (POSITION 2007 2008 2009 2010 2011 MIN - MAX PUBLIC WORKS DIRECTOR 0.2 0,2 0.2 C.2 0.2 9,769 CITY ENGINEER 1.0 1.0 1.0 1.0 1.0 81100 CONSTRUCTION MANAGER ".0 1.0 1.0 1.0 1.0 31,62-41.63 SENIOR ENGINEER 1.0 1.0 0.0 C.0 0.0 ASSOCIATE ENGINEER II 2.0 2.0 2.0 2.0 2.0 27.53-36.24 ASSOCIATE ENGINEER I 1.0 2.0 2.0 2.0 2.0 25.94-34.15 CONSTRUCTION INSPECTOR 3.0 2.0 3.0 3.0 3.0 22A4-2 15 MAPPING/CADD TECH 1.0 1.0 1.0 1 17-7 1.0 21,28-28.02 ENGINEERING TECHNICIAN II 1.0 1.0 0.0 0.0 0.0 ENGINEERING TECHNICIAN( 1.0 1.0 1A :.0 1.0 18.16-23.91 ADMINISTRATIVE ASSISTANT II 1.0 1.0 1.0 1.0 1.0 18.16-23.91 ADMINISTRATIVE ASSISTANT I 1.0 1 1.0 1.0 1.0 1.0 15.50-20.41 TOTAL 14.2 14.2 13.2 13.2 13.2 City of Pasco, Washington 27 2011 Budget NON - DEPARTMENTAL Non-Deparirnental Expenditures are General Fund expenditures not associated with a specific department. These expenditures include salary adjustments not known at the time the budget was prepared, capital expenditures, debt service and transfers to other Funds. NON-DEPARTMENTAL EXPENDITURES 2007 2008 2009 2010 2011 FUNCTION ACTUAL ACTUAL ACTUAL BUDGET BUDGET SALARIES AND WAGES $ 0 $ 0 $ 0 $ 600,000 $ 50,000 PERSONNEL BENEFITS 333,520 371,770 394,874 430,000 368,690 SUPPLIES 17,435 15,571 43,383 18,500 18,000 OTHER SERVICESICHARGES 1,083,577 1,032,328 1,047,599 977,375 933,130 INTERGOVT'L SERVICES&TAXES 327,651 769,729 1,409,995 94,500 103,400 CAPITAL OUTLAY 975,376 1,101,493 1,184,946 413,600 427,600 DEBT SFRVICE 912,304 907,859 885,388 886,800 893,650 INTERFUND PMT FOR SERVICES 0 6,875 0 7,125 880 INTERFUND TRANSFERS 1,020,000 2,089,962 1,970,796 770,000 750,000 SUB-TOTAL EXPENDITURES 4,669,863 6,295,587 6,936,981 4,197,900 3,545,360 ENDING FUND BALANCE 8,391,975 8102,497 8,458,095 5,302,091 5,845,012 TOTAL EXPENDITURES $ 13,061,838 $ 14,398,084 $ 15,395,076 $ 9,499,991 $ 9,390,372 LIBRARY The City contracts with the Mid-Columbia Library District to deliver library services at the city-owned facility. LIBRARY EXPENDITURES 2007 2008 2009 2010 2011 FUNCTION ACTUAL ACTUAL ACTUAL BUDGET BUDGET SALARIES AND WAGES $ 0 $ 0 $ D $ 0 $ 0 PERSONNEL BENEFITS -6 -4 D 0 0 SUPPLIES 927 950 1,461 1,200 1,200 OTHER SERVICESICHARGES 60,549 43,531 39,615 47,700 45,700 INTERGOVT'L SERVICES&TAXES 1,041,442 1,085,625 1,206.833 1,250,000 1,100,DD0 CAPITAL OUTLAY 0 0 0 0 0 DEBT SERVICE 0 0 0 0 0 INTERFUND PMT FOR SERVICES 0 11910 0 1,975 1,980 INTcRFUND TRANSFERS 0 0 D D 0 TOTAL EXPENDITURES $ 1,102,912 $ 1.132,112 $ 1,247,709 $ 1,300.875 $ 1,148,880 City of Pasco,Washington 28 2011 Budget SPECIAL REVENUE FUNDS Special Revenue Funds are Funds used to account for the proceeds of specific revenue sources that are legally restricted to expenditure for specific purposes, City of Pasco,Washington 29 2011 Budget Public Works - Street CITY MANAGER PUBLIC WORKS DIRECTOR FIELD DIVISION IVNAGER ADMIN ASST I ASST.FIELD DIVISION MGR HEAVY LEAD STREET UTILITY EQUIP h;ENT UvS�RKER MAINTENANCE OPERATORS WORKERS The Street Department is responsible for maintenance of the City's roadway infrastructure and traffic control devises. The departrnent 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 EMPLOVEES HOURLY RANGE POSITION 2007 2008 2009 2010 2011 MIN. -MAX. PUBLIC WORKS DIRECTOR 0.20 0.20 0.20 1 0.20 0.20 9.769 FIELD DIVISION MANAGER 0A5 0.15 0.15 0,15 0.15 7,506 ASST,FIELD DIVISION MGR 0.35 0.35 0.35 0.35 0.35 5,719 LEAD STREET WORKER 1.00 1.00 1.00 1.00 1.00 25.38-27.73 HEAVY EQUIPMENT OPERATOR 3.00 3100 3.00 3.00 3.00 22.80-5,30 UTILITY MAINTENANCE WORKER 1 2.00 1 2,00 2.00 2.00 2,00 1 17.73- 20.22 ADMINISTRATIVE ASSISTANT] 0.20 0.20 0.2C C.2C 0.20 15.50 20.41 6.90 6.90 1 6.90 6.90 6.90 City of Pasco,Washington 30 2011 Budget CITY STREET FUND REVENUES 2007 2008 2009 2010 2011 REVENUE ACTUAL ACTUAL ACTUAL BUDGET BUDGET TAXES $ 184,291 S 204,194 $ 207,082 $ 208,000 $ 200,000 LICENSES AND PERMITS 214,554 250,739 272,869 250,000 278,00C INTERGOVERNMENTAL 785,415 751,857 803,118 760,000 770,000 CHARGES FOR SERVICES 0 0 0 0 0 FINES&FORFEITURES 0 0 0 0 0 MISCELLANEOUS REVENUES 15,113 5,531 15,248 2,400 2,400 OTHER FINANCING SOURCES 0 0 1,409 100 C INTERFUND TRANSFERS 300,000 279.999 215,000 0 0 TOTAL REVENUES 1,499,373 1,492,320 1,514,726 1,220,500 1,250,400 BEGINNING FUND BALANCE 265,844 277,127 276,343 120,000 420.G60 TOTAL RESOURCES $ 1,765,217 $ 1,769,447 S 1,791,069 $ 1,340,500 $ 1,670,460 CITY STREET FUND EXPENDITURES 2007 2008 2009 2010 2011 FUNCTION ACTUAL ACTUAL ACTUAL BUDGET BUDGET SALARIES AND WAGES $ 342,008 $ 365,6G6 S 436,467 $ 390,700 $ 391,680 PERSONNEL BENEFITS 99,714 126,757 146,422 128,125 112,910 SUPPLIES 54,899 78,426 115,200 81,000 86,000 OTHER SERVICES/CHARGES 486,364 504,423 427,311 448,075 494,080 INTERGOVTL SERVICES&TAXES G 0 0 0 0 CAPITAL OUTLAY 304,360 220,414 178,684 27,000 30,000 DEBT SERVICE 0 0 0 0 0 INTERFUND PMT FOR SERVICES 193,80G 188,88C 207,960 208,704 113,840 INTERFUNDTRANSFERS 0 C 0 0 0 SUS-TOTAL EXPENDITURES 1,481,145 1,484,506 1,512,044 1,283,604 1,228,510 ENDING FUND BALANCE 284,072 284.941 279,025 56,896 441,950 TOTAL $ 1,765217 $ 1,769447 S 1,791,069 $ 1,340,500 $ 1,670,460 City of Pasco,Washington 31 2011 Budget ARTERIAL STREET FUND The Arterial Street Fund is used to account for the development of arterial streets in connection with projects approved by the State Highway Department(main thoroughfares)within the City. ARTERIAL STREET FUND REVENUES 2007 2008 2009 2010 2011 REVENUE ACTUAL ACTUAL ACTUAL BUDGET BUDGET TAXES S 0 $ 0 S 0 $ 0 $ 0 LICENSES AND PERMITS 0 0 C 0 0 INTERGOVERNMENTAL 496,461 1,083,251 427,1547 51080,000 350,000 CHARGES FOR SERVICES 0 0 0 0 0 FINES&FORFEITURES 0 0 0 0 0 MISCELLANEOUS 24,210 -7,916 53,102 100 100 OTHER FINANCING SOURCES 0 0 0 0 0 INTFRFUND TRANSFERS 837,030 2,734,590 178.871 1,240,000 0 TOTAL REVENUES 1,357,701 3,809,925 659.020 6,320,100 350,100 BEGINNING FUND BALANCE 352,412 -469,479 298,226 0 2,OOD,000 TOTAL RESOURCES $ 1,710,113 $ 3,340,446 $ 957,246 $ 6,320,100 $ 2,350,100 ARTERIAL STREET FUND EXPENDITURES 2007 2008 2009 2010 2011 FUNCTION ACTUAL ACTUAL ACTUAL BUDGET BUDGET SALARIES AND WAGES $ 0 $ 0 $ 0 $ 0 $ C PERSONNEL BENEFITS D 0 0 0 O SUPPLIES D 0 0 0 0 OTHER SERVICES/CHARGES 0 0 0 0 0 INTERGOVT'L SERVICES&TAXES 0 0 0 0 0 CAPITAL OUTLAY 2,179,592 2,784,760 2,136,931 61058,800 0 DEBT SERVICE 0 0 0 C 0 INTERFUND PMT FOR SERVICES 0 0 0 0 0 INTERFUND TRANSFERS 0 0 0 0 210.000 SUB-TOTAL EXPENDITURES 2,179,592 2,784,760 2,136,931 6,058,800 211),000 ENDING FUND BALANCE -469,479 555,686 -1,179,685 261,300 2,140,100 TOTAL $ 1,710,113 $ 3.340,446 $ 957,246 $ 6,320,100 $ 2.350,100 City of Pasco,Washington 32 2011 Budget 1 -182 CORRIDOR TRAFFIC IMPACT FUND Traffic Impact fees collected by the City will be deposited into this fund. Traffic impact fees for transportation system improvements shall be expended only in conformance with the capital facilities plan element and adopted subarea plans of the Comprehensive plan. 1-182 CORRIDOR TRAFFIC IMPACT FUND REVENUES 2007 2008 2009 2010 2011 REVENUE ACTUAL ACTUAL ACTUAL BUDGET BUDGET TAXES $ 0 $ 0 $ 0 $ 0 $ 0 LICENSES AND PERMITS 0 0 0 0 0 INTERGOVERNMENTAL 0 0 0 0 0 CHARGES FOR SERVICES 0 0 0 0 0 FINES&FORFEITURES 0 0 0 0 0 MISCELLANEOUS 188,339 238,399 337,310 166,000 260,000 OTHER FINANCING SOURCES 0 0 0 0 0 INTERFUND TRANSFERS 0 0 0 0 0 TOTAL REVENUES 188,339 238,399 337,310 166,000 2602000 BEGINNING FUND BALANCE 440,128 591,437 310,839 260,000 885,840 TOTAL RESOURCES $ 628,467 $ 829,836 S 648,149 $ 426.000 S 1,145.640 1-182 CORRIDOR TRAFFIC IMPACT FUND EXPENDITURES 2007 2008 2009 2010 2011 FUNCTION ACTUAL ACTUAL ACTUAL BUDGET BUDGET SALARIES AND WAGES $ 0 $ 0 $ 0 S 0 $ 0 PERSONNEL BENEFITS 0 0 0 0 0 SJPPLIES 0 0 0 0 0 OTHER SERVICES/CHARGES 0 0 0 0 0 INTERGOVT'L SERVICES&TAXES 0 0 0 0 0 CAPITAL OUTLAY 0 0 0 0 0 DEBT SERVICE 0 0 0 0 0 INTERFUND PMT FOR SERVICES 0 0 0 0 0 INTERFUND TRANSFERS 37,030 431,185 62.313 300,000 150,000 SUB-TOTAL EXPENDITURES 37,030 431,185 62,313 300,000 150,000 ENDING FUND BALANCE 591,437 398,651 585,835 126,000 995,640 TOTAL $ 628,467 $ 829,836 $ 648,149 $ 426,000 $ 1,145,640 City of Pasco,Washington 33 2011 Budget STREET OVERLAY FUND The Street Overlay Fund is used to account for the maintenance of City streets that have been upgraded through Local Improvement District assessments. STREET OVERLAY FUND REVENUES 2007 2008 2009 2010 2011 REVENUE ACTUAL ACTUAL ACTUAL BUDGET BUDGET TAXES $ 738,508 $ 818,467 $ 830,104 $ 791,000 $ 791,000 LICENSES AND PERMITS 0 0 0 0 0 INTERGOVERNMENTAL 0 0 0 0 0 CHARGES FOR SERVICES 0 0 0 0 0 FINES&FORFEITURES 0 0 0 0 0 MISCE_LANEOUS 63,381 65,502 42,701 25,000 51000 OTHER FINANCING SOURCES 0 0 0 0 0 INTERFUND TRANSFERS 0 0 0 0 0 TOTAL REVENUES 801,889 883,969 872,805 816,000 799,000 BEGINNING FUND BALANCE 1,435,706 1,262,359 2.135,464 600,000 1,482,370 TOTAL RESOURCES $ 2.237,595 $ 2,146,328 $ 3,008,269 $ 1.416,000 $ 2.278.370 STREET OVERLAY FUND EXPENDITURES 2007 2008 2009 2010 2011 FUNCTION ACTUAL ACTUAL ACTUAL BUDGET BUDGET SALARIES AND WAGES $ D $ 0 $ 0 $ 0 $ 0 PERSONNEL BENEFITS 0 D 0 0 0 SUPPLIES 0 0 0 0 0 OTHER SERVICESICHARGES 0 0 0 0 0 INTERGOVT'L SERVICES&TAXES 0 0 0 0 0 CAPITAL OUTLAY 525,236 10,000 1,433,823 910,000 910,000 DEBT SERVICE 0 0 0 0 0 INTERFUND PMT FOR SERVICES 0 D 0 0 0 1NTERFUND TRANSFERS 450,D00 400,000 0 0 0 SUBTOTAL EXPENDITURES 975,236 410,ODD 1,433,823 910,OOD 910,000 ENDING FUND BALANCE 1,262-359 1,736,328 1_,574446 506,000 1,368,370 TOTAL $ 2,237,595 $ 2,146.328 $ 3;008,269 $ 1416,000 $ 2.278,370 City of Pasco,Washington 34 2011 Budget "The future belongs to those who prepare for it today." Malcom K City of Pasco,Washington 35 2011 Budget Community Development Block Grant CITY MANAGER COMMUNITY& ECONOMIC DEVELOPMENT DIRECTOR ADM IN ASST II BLOCK GRANT ADM I NI STRATO R CODE ENFORCEMENT OFFICER COMMUNITY DEVELOPMENT BLOCK GRANT PERSONNEL SUMMARY MONTHLY/ NUMBER OF EMPLOYEES HOURLY RANGE POSITION 2007 2008 2009 2010 2011 MIN.-MAX. COMMUNITY DEVEL.DIRECTOR 1.00 1.00 1.00 0.15 0.15 8,696 BLOCK GRANT ADMINISTRATOR 0.00 1.00 1.00 1.00 1.00 22.14-29.15 CODE ENFORCEMENT OFFICER 1 1.00 1.00 1.00 1.00 1.00 19.71 -25.95 !ADMINISTRATIVE ASSISTANT II 0.33 0.33 033 0.15 0.15 18.16-23.91 TOTAL 2.33 3.33 3.33 2.30 2.30 Ciy of Pasco,Washington 36 2011 Budget COMMUNITY DEVELOPMENT BLOCK GRANT FUND The Community Development Block Grant Fund is used to provide for the proper receipting and disbursement of grant monies as set forth by the U.S. Department of Housing and Urban Development (HUD). Emphasis is given to the development of program policy and strategic planning to address the housing and community development needs of the City, and coordination of applications for the various grant and loan programs, including citizen participation in the planning, design and implimentation of community improvement and revitalization activities. BLOCK GRANT FUND REVENUES 2007 2008 2009 2010 2011 REVENUE ACTUAL ACTUAL ACTUAL BUDGET BUDGET TAXES $ 0 $ 0 $ 0 $ 0 $ 0 LICENSES AND PERMITS 0 0 0 0 0 INTERGOVERNMENTAL 605,284 609,697 606,758 866,175 600,000 CHARGES FOR SERVICES 4,718 0 0 0 0 FINES&FORFEITURES 0 0 0 0 0 MISCELLANEOUS 4,402 897 10,800 17,000 167,000 OTHER FINANCING SOURCES 0 0 0 0 0 INTERFUND TRANSFERS 0 0 0 0 0 TOTAL REVENUES 614,404 610,594 617,558 883,175 767,000 BEGINNING FUND BALANCE 137,960 129,828 77,536 30,000 261.670 TOTAL RESOURCES $ 752,364 $ 740.422 $ 695,094 $ 913,175 $ 1,028,670 BLOCK GRANT FUND EXPENDITURES 2007 2008 2009 2010 2011 FUNCTION ACTUAL ACTUAL ACTUAL BUDGET BUDGET SALARIES AND WAGES $ 92,081 $ 95,444 5 104,407 $ 121,700 $ 104,470 PERSONNEL BENEFITS 29,188 33,784 31,962 39,750 36,800 SUPPLIES 639 582 639, 1,000 11000 OTHER SERVICES/CHARGES 13,488 10,230 15,794 11,325 15,320 INTERG0V7L SERVICES 8,TAXES 0 0 253 50 50 CAPITAL OUTLAY 372,090 384,655 444,999 417,000 61,000 DEBT SERVICE 0 0 0 0 0 INTERFUND PMT FOR SERVICES 13.800 12,000 12,000 12,000 13,800 INTERFUND TRANSFERS 101,250 86,000 801012 80,000 80,000 SUB-TOTAL EXPENDITURES 622,536 622,695 690,066 682,825 312,440 ENDING FUND BALANCE 129,828 117,727 5,028 230,350 716.230 TOTAL $ 752,364 S 740,422 $ 695,094 $ 913,175 $ 1.028,670 City of Pasco,Washington 37 2011 Budget Martin Luther King Center Fund CITY MANAGER ADMINISTRATIVE& COMMUNITY SERVICES DIRECTOR RECREATION SPECIALIST M.L. KING CENTER PERSONNEL SUMMARY MONTHLY/ NUMBER OF EMPLOYEES HOURLY RANGE POSITION 2007 2008 2008 2010 2011 MIN.-MAX. RECREATION SPECIALIST 1.00 1.00 1.00 1.00 1.00 20.05-26.40 TOTAL 1,00 3.00 1.00 1.00 1.00 City of Pasco.Washington 38 2011 Budget M. L. KING JR. COMMUNITY CENTER FUND The King Community Center Fund accounts for the revenues and expenditures generated and spent on Marlin Luther King Jr. Community Center activities. KING COMMUNITY CENTER FUND REVENUES 2007 2008 2009 2010 2011 REVENUE ACTUAL ACTUAL ACTUAL BUDGET BUDGET TAXES $ 0 $ 0 $ 0 $ 0 $ C LICENSES AND PERMITS 0 0 0 0 0 INTERGOVERNMENTAL 0 0 0 0 C CHARGES FOR SERVICES 4,181 3,670 3,891 4,000 2,700 FINES&FORFEITURES 0 0 0 0 C MISCELLANEOUS 31,104 28,744 28,760 $0,100 26,100 OTHER FINANCING SOURCES 0 0 0 0 0 €NTERFUND TRANSFERS 95,000 97,701 105,900 110,000 110,000 TOTAL REVENUES 130,285 130,115 ;38,551 144,100 138,800 BEGINNING FUND BALANCE 9,353 16,305 15,605 3,000 8,150 TOTAL RESOURCES $ 139,638 $ 146,420 $ 154,156 $ 147,100 $ 146,950 KING COMMUNITY CENTER FUND EXPENDITURES 2007 2008 2009 2010 2011 FUNC71ON ACTUAL ACTUAL ACTUAL BUDGET BUDGET SALARIES AND WAGES S 48,844 $ 51,175 $ 57,557 S 55,375 $ 59,880 PERSONNEL BENEFITS 15,709 18,128 19,695 16,750 20,270 SUPPLIES 2,183 1,366 1,897 3,800 3.800 OTHER SERVICESICHARGES 50,517 54,161 60,009 57,250 54,050 INTERGOVI'L SERVICES&TAXES 80 57 68 0 0 CAPITAL OUTLAY 0 0 0 0 0 DEBT SERVICE 0 0 0 0 0 INTERFUND PMT FOR SERVICES 61000 6,300 7,200 7,850 8,930 1 NTERFUND TRANSFERS 0 0 C 0 0 SUB-TOTAL EXPENDITURES 123,333 1$1,187 146,426 141,025 146,930 ENDING FUND BALANCE 16,305 15,233 7,730 6.075 20 TOTAL $ 139,638 $ 146,420 $ 154,156 $ 147,100 S 145,950 City of Pasco,Washington 39 2011 Budget Ambulance Service Fund CITY MANAGER FIRE CHIEF DEPT ASST II SHIFT 1 CAPTAINS LIEUTENANTS FIREFIGHTERS! F PARAMEDICS IREFIGHTERS PERSONNEL SUMMARY MONTHLY! NUMBER OF EMPLOYEES HOURLY RANGE POSITION 2007 2008 2009 2010 2011 MIN - MAX FIRE CHIEF 0.00 1 0.00 0.00 0.00 0.50 8,696 ASST FIRE CHIEF 0.50 1 0.50 0.50 0.00 0.00 LT PARAMEDIC EMS OFFICER 0.00 0.00 0.00 1.00 1.00 39.13-41.08 LT PARAMEDIC OFFICER 0.0C 0.00 0.00 1. 1.00 1.00 39.13-41.08 PARAMEDIC 15.00 15.00 15.00 14XQ 14.00 28.43-29.85 FIREFIGHTER O.00 0.00 0.00 0.00 1.00 21.47-27.81 DEPARTMENT ASSISTANTII 0.25 0.25 0.25 C.50 0.50 16.13-21.23 TOTAL 15.75 1575 1575 16.50 18.00 City or Pasoc,Washington 40 2011 Budget AMBULANCE SERVICES FUND The Ambulance Service Fund was created in 2000 to account for revenues and expenditures in connection with the operation of the City's emergency medical service. AMBULANCE SERVICES FUND REVENUES 2007 2008 2009 2010 2011 REVENUE ACTUAL ACTUAL ACTUAL BUDGET BUDGET TAXES $ 0 $ C 5 0 $ D $ 0 LICENSES AND PERMITS 0 0 0 0 0 INTERGOVERNMENTAL 1,439 1,644 1,726 1,200 1,200 CHARGES FOR SERVICES 1,287,102 1,538,269 1,811,945 1,649,CD0 1,758,000 FINES&FORFEITURES 0 0 0 0 0 MISCELLANEOUS 11,947 17,845 7,747 11,200 13,100 OTHER FINANCING SOURCES 0 0 0 0 0 INTERFUND TRANSFERS 420,475 420,000 420,000 420.000 420,000 TOTAL REVENUES 1,720,963 1,977,758 2,241,418 2,081,400 2,192,300 BEGINNING FUND BALANCE 271,302 163,117 48,376 50,000 437,740 70TALRESOURCES $ 1,992,265 $ 2140,875 $ 2,289,794 $ 2,131,400 $ 2,630,040 AMBULANCE SERVICES FUND EXPENDITURES 2007 2008 2009 2010 2011 FUNCT10N ACTUAL ACTUAL ACTUAL BUDGET BUDGET SALARIES AND WAGES $ 1,215,174 $ 1,380,712 $ 1,410,088 $ 1,392,950 $ 1,504,504 PERSONNEL BENEFITS 230,063 275,700 283,007 309,404 318,630 SUPPLIES 44,652 48,140 54.315 62,500 68,200 OTHER SERVICES/CHARGES 48,718 56,057 64,585 74,470 85,142 INTERGOVT'L SERVICES&TAXES 96,267 123,134 49,445 57,425 64,600 CAPITAL OUTLAY 29,130 60,139 9,720 2,500 0 DEBT SERVICE 0 0 0 0 0 INTERFUND PMT FOR SERVICES 169,158 154,650 175,830 184,876 169,785 INTERFUND TRANSFERS 0 0 0 0 0 SUB-TOTAL EXPENDITURES 1,833,162 2,098,532 2.046,993 2,084,125 2,210,861 ENDING FUND BALANCE 159,103 42,343 242,801 47,275 419,179 TOTAL $ 1.992,265 $ 2,140,875 $ 2,289,794 $ 2,131,400 $ 2,630,040 City of Pasco,Washington 41 2011 Budget CONTINGENCY FUND The Contingency Fund is used to account for funds reserved by the City Council to meet emergency or unforeseen circumstances. No expenditures can be made without specific Council approval, CONTINGENCY FUND REVENUES 2007 2008 2009 2010 2011 REVENUE ACTUAL ACTUAL ACTUAL BUDGET BUDGET TAXES $ 0 $ 0 S 0 $ 0 $ 0 LICENSES AND PERMITS 0 0 0 0 0 INTERGOVERNMENTAL 0 0 0 0 0 CHARGES FOR SERVICES 0 0 0 0 0 FINES&FORFEITURES 0 0 0 0 0 MISCELLANEOUS 7,142 6,000 4,624 4,000 11000 OTHER FINANCING SOURCES 0 0 0 0 0 INTERFUND TRANSFERS 0 0 0 0 0 TOTAL REVENUES 7,142 6,000 4,624 4,000 11,000 BEGINNING FUND BALANCE 151,470 158,612 964,611 165,000 171,240 TOTAL RESOURCES $ 158,612 $ 164,812 $ 169,235 S 169,000 $ 172,240 CONTINGENCY FUND EXPENDITURES 2007 2008 2009 2010 2011 FUNCTION ACTUAL ACTUAL ACTUAL BUDGET BUDGET SALARfES AND WAGES $ 0 $ 0 $ 0 $ 0 5 0 PERSONNEL BENEFITS 0 0 0 0 0 SUPPLIES 0 0 0 0 0 OTHER SERVICESICHARGES 0 0 0 0 0 INTERGOVT'L SERVICES&TAXES 0 0 0 0 0 CAPITAL OUTLAY 0 0 0 0 0 DEBT SERVICE 0 0 0 0 0 INTERFL'ND PMT FOR SERVICES 0 0 0 0 0 INTERFUND TRANSFERS 0 0 0 0 0 SUB-TOTAL EXPENDITURES 0 0 0 0 0 RESERVED FUND BALANCE 26,644 26,644 26,644 0 0 ENDING FUND BALANCE 131,968 137,968 142,591 169,000 172,240 TOTAL $ 156,612 $ 164,612 $ 169,235 $ 169,000 $ 172,240 Cty of Pasco,Washington 42 2011 Budget When the eagles are silent, the parrots begin to jabber. Sir Winston Churchill City of Pasco,Washington 43 2011 Budget Cemetery Fund CITY MANAGER ADMINISTRATIVE& COMMUNITY SERVICES DIRECTOR CUSTOMER SERVICE GROUNDSMANI PERSONNEL SUMMARY MONTHLY/ NUMBER OF EMPLOYEES HOURLY RANGE POS;TION 2007 2008 2009 2010 2011 MIN - MAX GROUNDSMAN I 0.50 0.50 0.50 0.50 0.50 1 22.80- 25.301 !CUSTOMER SERVICE REP, 1.00 1.00 1.00 1.00 1.00 15.81-20.82 TOTAL 1.50 1.50 1.50 1.50 1.50 City of Pasco,Washington 44 2011 Budget CITY VIEW CEMETERY FUND The Cemetery, Fund is used to account for revenues and expeditures to run the City-owned City View Cemetery. Revenues are derived from the sales of lots and niches, headstones and burial liners and from on site services during internment. CITY VIEW CEMETERY FUND REVENUES 2007 2008 2009 2010 2011 REVENUE ACTUAL ACTUAL ACTUAL BUDGET BUDGET TAXES $ 0 $ C $ 0 $ 0 $ 0 LICENSES AND PERMITS 0 C 0 0 0 INTERGOVERNMENTAL 0 0 C 0 0 CHARGES FOR SERVICES 222,877 234,502 213,890 229,000 189,000 FINES&FORFEITURES 0 0 0 0 0 MISCELLANEOUS 7,132 8.709 3,177 3,700 2,700 OTHER FINANCING SOURCES 0 0 0 0 0 INTERFUND TRANSFERS 63,353 55,933 21,741 21,500 30,150 TCTAL REVENUES 293,372 299,144 238,808 254,200 221,850 BEGINNING FUND BALANCE -116,516 -75,227 -23,345 1C.000 21,950 TOTAL RESOURCES $ 176,856 $ 223,917 $ 215,463 $ 264,200 5 243.800 CITY VIEW CEMETERY FUND EXPENDITURES 2007 2008 2009 2010 2011 FUNCTION ACTUAL ACTUAL ACTUAL BUDGET BUDGET DEPREC.,AMORT&BAD DEBT $ 0 $ 0 $ 0 $ 0 $ 0 SALARIES AND WAGES 85,484 90,076 109,763 90,675 82,900 PERSCNNEL BENEFITS 25,760 30,422 36,353 27,725 26,300 SUPPLIES 45,564 64,653 51,175 49,000 49,000 OTHER SERVICESICHARGES 44,466 28,507 21,543 32,240 29,640 INTERGOVT'L SERVICES&TAXES 1,382 1,535 1,427 750 980 CAPITAL OUTLAY 1,219 0 0 0 0 DEBT SERVICE 19,168 74,346 0 31,600 14.620 INTERFUND PMT FOR SERVICES 29,040 27,720 27,780 20,448 12,870 INTERFUND TRANSFERS 0 0 0 0 0 SUB-TOTAL EXPENDITURES 252,083 317,259 248,041 252,438 210,310 ENDING FUND BALANCE -75,227 -93,342 -32,578 11,752 27,490 TOTAL $ 176,856 $ 223,917 $ 215,463 $ 264,200 $ 243,800 City of Pasco,Washington 45 2011 Buaget Senior Citizen Center CITY MANAGER ADMINISTRATIVE& COMMUNITY SERVICES MANAGER RECREATION SERVICES MANAGER RECREATION SPECIALIST ADtdIN ASST REGISTERED NURSE PERSONNEL SUMMARY MONTHLY/ NUMBER OF EMPLOYEES HOURLY RANGE POSITION 2007 2008 2009 2010 2011 MIN - MAX RECREATION SPECIALIST 1.00 1.00 1.00 1.00 1 1.00 20.05-26.40 REGISTERED NURSE 0.50 0.50 0.50 0.50 0.50 20.05-26.40 ADMI NSTRATIVE ASSISTANT 1 1.00 1.00 1.00 1.00 1.00 15.50-2 TOTAL 2.50 2.50 2.50 2.50 2.50 City of Pasco.Washington 46 2011 Budget SENIOR CENTER OPERATING FUND The Pasco/Franklin County Senior Citizens Center provides recreational, health, education and social activities for senior citizens of the entire county. The Senior Center Fund is used to account for grants, donations and City contributions to support the activities. This center serves senior citizens throughout Franklin County. SENIOR CENTER FUND REVENUES 2007 2006 2009 2010 2011 REVENUE ACTUAL ACTUAL ACTUAL BUDGET BUDGET TAXES $ 0 $ C 5 0 $ 0 $ 0 LICENSES AND PERMITS 0 C 0 0 0 INTERGOVERNMENTAL 19,509 25,827 29,119 23,000 37,400 CHARGES FOR SERVICES 0 0 0 0 0 FINES&FORFEITURES 0 0 0 0 0 MISCELLANEOUS 60,755 49,698 43,250 45,900 44,100 OTHER FINANCING SOURCES 0 0 0 0 0 I NTERFUND TRANSFERS 188,250 186,701 219,500 195,000 195,1;00 TOTAL REVENUE 268,515 262,226 291,869 264,900 276,500 BEGINNING FUND BALANCE 3,140 21,132 14,740 15,000 21,07C TOTAL RESOURCES $ 271.555 $ 283.358 $ 306,609 $ 279,900 $ 297.570 SENIOR CENTER FUND EXPENDITURES 2007 2008 2009 2010 2011 FUNCTION ACTUAL ACTUAL ACTUAL BUDGET BUDGET SALARIES AND WAGES 5 104,497 $ 117,978 $ 128,203 $ 126,000 $ 126,405 PERSONNEL BENEFITS 29,742 34,777 36,981 34,800 38,820 SUPPLIES 15,196 12,235 8,214 10,400 7,300 OTHER SERVICESICHARGES 95,088 96,815 96,966 94,550 90,010 INTERGOVT'L SERVICES&TAXES 0 0 0 0 0 CAPITAL OUTLAY 0 0 0 0 0 DEBT SERVICE 0 C 0 0 0 INTERFUND PMT FOR SERVICES 61000 6.600 7,200 8,750 9.830 INTERFUND TRANSFERS 0 C 0 0 0 SUBTOTAL EXPENDITURES 250,523 268,405 279,564 274,500 272,365 ENDING FUND BALANCE 21,132 14,953 27,045 5,400 25,205 TOTAL $ 271,655 $ 281358 $ 306,609 $ 279,900 5 297,570 City of Pasca,Washington 47 2011 Budget ATHLETIC PROGRAMS FUND The Athletic Programs Fund is used to account for user fees and related expenditures for specific team sports such as adult and youth softball,volleyball and basketball. ATHLETIC PROGRAMS FUND REVENUES 2007 2008 2009 2010 2011 REVENUE ACTUAL ACTUAL ACTUAL. BUDGET BUDGET TAXES $ 0 $ 0 $ 0 $ 0 $ 0 LICENSES AND PERMITS 0 0 0 0 0 INTERGOVERNMENTAL 0 0 0 D 0 CHARGES FOR SERVICES 79,823 91,348 91,349 152,925 172,980 FINES&FORFEITURES 0 0 0 0 0 MISCELLANEOUS 2,851 2,103 1,654 14,400 17,800 OTHER FINANCING SOURCES 0 0 0 0 0 INTERFUND TRANSFERS 0 0 0 0 0 TOTAL REVENUES 82,674 93,451 93,003 167,325 190,780 BEGINNING FUND BALANCE 52,092 60,301 67,752 40,000 107,490 TOTAL RESOURCES $ 134,766 $ 153.752 $ 160,755 S 207,325 S 298,27D ATHLETIC PROGRAMS FUND EXPENDITURES 2007 2006 2009 2010 2011 FUNCTION ACTUAL ACTUAL ACTUAL BUDGET BUDGET SALARIES AND WAGES $ 20,386 $ 22,616 $ 23,866 $ 44,550 $ 33,050 PERSONNEL BENEFITS 2,745 3,281 4,254 6,975 7,015 SUPPLIES 15,502 21,741 15,898 3,350 3,350 OTHER SERVICESICHARGES 27,432 30,395 36,669 103,255 108,855 INTERGOVTL SERVICES 8,TAXES 0 D 0 0 0 CAPITAL OUTLAY 0 0 0 D 0 DEBT SERVICE 0 0 0 0 0 INTERFUND PMT FOR SERVICES 8,400 9,600 10,800 15,800 17,825 INTERFUND TRANSFERS 0 0 0 0 0 SUB-TOTAL EXPENDITURES 74,465 87,633 91,487 173,930 170,095 ENDING FUND BALANCE 60,301 66,119 69,268 33,395 128,175 TOTAL $ 134,766 $ 153,752 S 160,755 $ 207,325 $ 298,270 City of Pasco,Washington 48 2011 Budget MULTI - MODAL FACILITY FUND The Multi-Modal Facility Fund is used to account for the revenues and expenditures at the new train and bus depot located just a few blocks from City Hall. MULTI-MODAL FACILITY FUND REVENUES 2007 2008 2008 2010 2011 REVENUE ACTUAL ACTUAL ACTUAL BUDGET BUDGET TAXES $ 0 $ 0 $ 0 $ 0 $ 0 LICENSES AND PERMITS 0 0 0 0 0 INTERGOVERNMENTAL 0 0 0 0 0 CHARGES FOR SERVICES 0 0 0 0 0 FINES&FORFEITURES 4 0 0 0 0 MISCE-LANEOUS 57,319 59.390 62,807 57,200 57,200 OTHER FINANCING SOURCES 0 0 0 4 0 INTERFUND TRANSFERS 0 0 0 0 0 TOTAL REVENUES 57,319 59,390 62,807 57,200 57,200 BEGINNING FUND BALANCE 1,342 2,319 _ 6,696 10,000 31,830 TOTAL RESOURCES $ 58,661 $ 61,709 $ 69,503 $ 67,200 $ 89.030 MULTI-MODAL FACILITY FUND EXPENDITURES 2007 2008 2009 2010 2011 FUNCTION ACTUAL ACTUAL ACTUAL BUDGET BUDGET SALARIES AND WAGES $ 2,907 $ 1,240 5 52 $ 1,500 $ 1,500 PERSONNEL BENEFITS 911 418 23 525 525 SUPPLIES 3,473 3,979 2,362 2,400 2,400 OTHER SERVICESICHARGES 46,951 44,274 45,100 46,240 40,640 INTERGOVTL SERVICES&TAXES 0 193 3,127 0 0 CAPITAL OUTLAY 0 0 0 0 0 DEBT SERVICE 0 0 0 0 0 INTERFUND PMT FOR SERVICES 2,100 4,310 2,700 4,675 5,080 INTERFUND TRANSFERS 0 0 0 0 0 SUB-TOTAL EXPENDITURES 56,342 54,414 54,364 55,340 50,145 ENDING FUND BALANCE 2,319 7,295 15,139 11,860 38,885 TOTAL $ 58,661 $ 61,709 $ 69,503 $ 67,200 $ 89,030 City of Pasco,Washington 49 2011 Budget BI -CENTENIAL FUND The BI-Centenial Fund is used to account for funds received and invested exclusively for the purpose of funding the celebration of the Bi-Centenial of the City in 2084, BI-CENTENIAL FUND REVENUES 2007 2008 2009 2010 2011 REVENUE ACTUAL ACTUAL ACTUAL BUDGET BUDGET TAXES S 0 $ 0 $ 0 $ 0 $ 0 LICENSES AND PERMITS 0 0 0 0 0 INTERGOVERNMENTAL 0 0 0 0 0 CHARGES FOR SERVICES 0 0 0 0 0 FINES&FORFEITURES 0 0 0 0 0 MISCELLANEOUS 259 218 168 150 150 CTH=R FINANCING SOURCES 0 0 0 0 0 INTERFUND TRANSFERS 0 0 0 0 0 TOTAL REVENUES 259 218 168 150 150 BEGINNING FUND BALANCE 5,490 5,749 _ 5,967 6,000 9,280 TOTAL RESOURCES S 5,749 $ 5,967 $ 6,135 S 61150 S 6,430 BI-CENTENIAL FUND EXPENDITURES 2007 2008 2009 2010 2011 FUNCTION ACTUAL ACTUAL ACTUAL BUDGET BUDGET SALARIES AND WAGES $ 0 $ 0 $ 0 $ 0 $ 0 PERSONNEL BENEFITS 0 0 0 0 0 SUPPLIES 0 0 0 0 0 OTHER SERVICES/CHARGES 0 0 0 0 0 INTERGOVT'L SERVICES&TAXES 0 0 0 0 0 CAPITAL OUTLAY 0 0 0 0 0 DEBT SERVICE 0 0 0 0 0 INTERFUND PMT FOR SERVICES 0 0 0 0 0 INTERFUNDTRANSFERS 0 0 0 0 0 SUB-TOTAL EXPENDITURES 0 0 0 0 0 ENDING FUND BALANCE 5,749 5,967 6,135 6.150 6,430 TOTAL S 5,749 $ 5,967 $ 6,135 $ 6,150 X430 City of Pasco,Washington 50 2011 Budget RIVERSHORE TRAIL & MARINA MAINTENANCE FUND The Rivershore Marina&trail Maintenance Fund is used to account for revenues and expenditures related to the City's boat marina and adjoining trail maintenance. The marina is leased from the Army Corp of Engineers and subleased to a private concern for operational purposes. RIVERSHORE TRAIL & MARINA MAINTENANCE FUND REVENUES 2007 2008 2009 2010 2011 REVENUE ACTUAL ACTUAL ACTUAL BUDGET BUDGET TAXES $ 0 $ 0 $ 0 $ 0 $ 0 LICENSES AND PERMITS 0 0 0 0 0 INTERGOVERNMENTAL 0 0 0 0 0 CHARGES FOR SERVICES 0 0 0 0 0 FINES&FORFEITURES 0 0 0 0 0 MISCELLANEOUS 11,178 16,218 12,086 13,250 14,050 OTHER FINANCING SOURCES 0 0 0 0 0 INTERFUND TRANSFERS 0 0 0 0 0 TOTAL REVENUES 11,178 16,218 12,086 13,250 14,050 BEGINNING FUND BALANCE 19,842 12,002 10,494 12,000 7,560 TOTALRESOURCES $ 31,020 $ 28,220 S 22.580 $ 25,250 $ 21,610 RIVERSHORE TRAIL & MARINA MAINTENANCE FUND EXPENDITURES 2007 2008 2009 2010 2011 FUNCTION ACTUAL ACTUAL ACTUAL BUDGET BUDGET SALARIES AND WAGES $ 6,488 $ 480 $ 0 $ 5,000 $ 5,000 PERSONNEL BENEFITS 1,044 85 0 1,150 1,150 SUPPLIES 0 899 0 1,750 1,750 OTHER SERVICES/CHARGES 8,429 13,773 9,918 8,900 8,300 INTERGOVT'L SERVICES&TAXES 0 0 0 0 0 CAPITAL OUTLAY 0 0 0 0 0 DEBT SERVICE 0 0 0 0 0 INTERFUND PMT FOR SERVICES 3,057 2,489 2,700 3,200 31605 INTERFUND TRANSFERS 0 0 0 0 0 SUB-TOTAL EXPENDITURES 19,018 17,726 12,618 20,000 19,815 ENDING FUND BALANCE 12.002 10.494 9,962 5,250 11795 TOTAL $ 31,020 $ 28,220 $ 22,580 $ 25,250 $ 21,610 City of Pasco,Washington 51 2011 Budget SPECIAL LODGING ASSESSMENT FUND The Special Assessment Lodging Fund was created to account for the special lodging assessment dollars to go to the Tourism Promotion Area (TPA). The TPA will use those dollars for developing, marketing and enhancing tourism, sports and conventions in the area. SPECIAL LODGING ASSESSMENT FUND REVENUES 2007 2008 2009 2010 2011 REVENUE ACTUAL ACTUAL ACTUAL BUDGET BUDGET TAXES $ 192,933 $ 183,361 5 193,949 $ 190,000 $ 190,000 LICENSES AND PERMITS 0 0 0 0 0 INTERGOVERNMENTAL 0 0 0 0 0 CHARGES FOR SERVICES 0 0 0 0 0 FINES&FORFEITURES 0 0 0 0 0 MISCELLANEOUS 581 525 470 300 300 OTHER FINANCING SOURCES 0 0 0 0 0 INTERFUND TRANSFERS 0 0 0 0 0 TOTAL REVENUES 193,514 183,886 194,419 190,300 190,300 BEGINNING FUND BALANCE 734 2,319 24,208 1,000 74,810 TOTAL RESOURCES $ 194,248 $ 186,205 5 218,627 $ 191,300 $ 265,110 SPECIAL LODGING ASSESSMENT FUND REVENUES 2007 2008 2009 2010 2014 FUNCTION ACTUAL ACTUAL ACTUAL BUDGET BUDGET SALARIES AND WAGES $ 0 $ 0 $ 0 $ 0 $ 0 PERSONNELBENEFITS 0 0 0 0 0 SUPPLIES 0 0 0 0 0 OTHER SERVICES/CHARGES 491.929 184,364 191,118 190,000 190,000 INT=RGOVT`L SERVICES&TAXES 0 0 0 0 0 CAPITAL OUTLAY 0 0 0 0 0 DEBT SERVICE 0 0 0 0 0 INTERFUND PMT FOR SERVICES 0 0 0 0 C INTER FUND TRANSFERS 0 0 0 0 C SUB-TOTAL EXPENDITURES 191,929 184.364 191,118 190,000 190,000 ENDING FUND BALANCE 2,319 1.841 27,509 1,300 75.110 TOTAL 5 194,248 $ 186.205 $ 218,627 $ 191,300 $ 265.110 City of Pasco,Washington 52 2011 Budget LITTER ABATEMENT FUND The Litter Abatement Fund is used to account for the revenues and expenditures for various litter cleanup projects within the City, LITTER ABATEMENT FUND REVENUES 2007 2008 2009 2010 2011 REVENUE ACTUAL ACTUAL ACTUAL BUDGET BUDGET TAXES $ 0 $ 0 $ 0 $ 0 $ 0 LICENSES AND PERMITS 0 0 0 0 0 INTERGOVERNMENTAL 0 0 0 0 0 CHARGES FOR SERVICES 3,750 51000 5.000 5,000 7,500 FINES&FORFEITURES 0 0 0 0 0 MISCELLANEOUS 5,845 7,522 7.830 7,600 7.600 OTHER FINANCING SOURCES 0 0 0 0 0 INTERFUND TRANSFERS 15,000 0 0 0 0 TOTAL REVENUES 24,595 12,622 12,830 12,600 15,100 BEGINNING FUND BALANCE 4,267 10,787 9.943 8.000 12.230 TOTAL RESOURCES S 28;862 $ 23,409 $ 22,773 $ 20.600 S 27,330 LITTER ABATEMENT FUND EXPENDITURES 2007 2008 2009 2010 2011 FUNCTION ACTUAL ACTUAL ACTUAL BUDGET BUDGET SA'-ARIES AND WAGES $ 0 $ 0 $ 0 $ 0 $ 0 PERSONNEL BENEFITS 0 0 0 0 0 SUPPLIES 0 0 0 0 0 OTHER SERVICESICHARGES 15,975 12,267 12.065 15,400 15,400 INTERGOVT'L SERVICES&TAXES 0 0 0 0 0 CAPITAL OUTLAY 0 0 0 0 0 DEBT SERVICE 0 0 0 0 0 1NTERFUND PMT FOR SERVICES 2,100 1,200 1,200 1,200 1,380 1NTERFUND TRANSFERS 0 0 0 0 0 SUB-TOTAL EXPENDITURES 18,075 13,467 13,265 16,600 16,780 ENCING FUND BALANCE 10,787 9,942 9,508 4,000 10,550 TOTAL $ 28,862 8 23,409 $ 22,773 $ 20,600 $ 27,330 Clty of Pasco,Washington 53 2011 Budget REVOLVING ABATEMENT FUND The Revolving Abatement Fund is used to account for abatement of nuisances, such as condemned buildings and public eyesores not remedied by owners. REVOLVING ABATEMENT FUND REVENUES 2007 2008 2009 2010 2011 REVENUE ACTUAL ACTUAL ACTUAL BUDGET BUDGET TAXES $ 0 $ 0 $ 0 $ 0 $ 0 LICENSES AND PERMITS 0 0 C 0 0 INTERGOVERNMENTAL 0 0 0 0 0 CHARGES FOR SERVICES -20,305 -91636 109,974 4,100 16,000 FINES&FORFEITURES 38,195 36.271 50,753 40,000 40,000 MISCELLANEOUS 52,587 39,540 25,902 38,000 23,800 OTHER FINANCING SOURCES 0 0 0 0 0 INTER=UND TRANSFERS 0 0 0 0 0 TOTAL REVENUES 70,477 66,175 1186,629 82100 47,800 BEGINNING FUND BALANCE 267,346 230,027 272,502 300,000 342,820 TOTAL RESOURCES $ 337,823 $ 296,202 $ 459,131 $ 382.100 $ 390,620 REVOLVING ABATEMENT FUND EXPENDITURES 2007 2008 2009 2010 2011 FUNCTION ACTUAL ACTUAL ACTUAL BUDGET BUDGET SALARIES AND WAGES $ 0 $ 0 $ 0 $ 0 $ 0 PERSONNEL BENEFITS 0 0 0 0 0 SUPPLIES 0 0 0 0 0 OT'-IER SERVICESICHARGES 54,096 14,652 113,668 21,800 21,800 INTERGOVrL SERVICES&TAXES 0 47 62 0 0 CAPITAL OUTLAY 0 0 0 0 0 DEBT SERVICE 0 0 0 0 0 INTERFUND PMT FOR SERVICES 53,700 9,000 91600 14,400 16,560 INTERFUND TRANSFERS 0 0 0 0 0 SUB-TOTAL EXPENDITURES 107,796 23,699 123,330 36,200 38,360 ENDING FUND BALANCE 230,027 272,503 335,801 345,900 352,260 TOTAL $ 337,823 $ 296,202 $ 459,131 $ 382,100 $ 390,620 City of Pasco,Washington 54 2011 Budget TRAC DEVELOPMENT & OPERATING FUND The TRAC Development&Operating Fund is used to account for the City's participation in the operation of the Trade, Recreation and Agricultural Center(TRAC)and the City's portion of the debt service, TRAC DEVELOPMENT & OPERATING FUND REVENUES 2007 200E 2009 2010 2011 REVENUE ACTUAL ACTUAL ACTUAL BUDGET BUDGET TAXES S 208,296 $ 216,692 $ 219,769 $ 215,000 $ 220,000 LICENSES AND PERMITS 0 0 0 0 0 INTERGOVERNMENTAL 0 0 0 0 0 CHARGES FOR SERVICES 0 0 0 0 0 FINES&FORFEITURES 0 0 D 0 0 MISCELLANEOUS -1,433 1,384 1,059 300 300 OTHER FINANCING SOURCES 0 0 0 0 0 1NTERFUND TRANSFERS 205,000 125,001 196,700 45,000 45,000 TOTAL REVENUE 411,863 343,077 4;7,528 260,300 265,300 BEGINNING FUND BALANCE 33,337 56,787 127,643 10,000 71,350 TOTAL RESOURCES $ 445,200 S 399,864 $ 545,171 $ 270,300 $ 336,650 TRAC DEVELOPMENT & OPERATING FUND EXPENDITURES 2007 2008 2009 2010 2011 FUNCTION ACTUAL ACTUAL ACTUAL BUDGET BUDGET SALARIES AND WAGES $ 0 $ D S 0 $ 0 $ 0 PERSONNEL BENEFITS 0 0 0 0 0 SUPPLIES 0 0 0 0 0 OTHER SERVICES/CHARGES 0 0 0 0 0 INTERGOVT'L SERVICES&TAXES 286,466 152,445 301,665 150,000 150,000 CAPITAL OUTLAY 0 0 0 0 0 DFBT SERVICE 101,947 102,990 101,744 104,500 102,690 INTERFUND PMT FOR SERVICES 0 0 0 0 0 1NTERFUNDTRANSFERS 0 0 0 0 0 SUB-TOTAL EXPENDITURES 388,413 255,435 403,409 254,500 252,690 END!NG FUND BALANCE 56,787 144,429 141,762 15,800 83,960 TOTAL $ 445,200 $ 399,864 $ 545,171 $ 270,300 $ 336,650 City of Pasco,Washington 55 2011 Budget PARK DEVELOPMENT FUND The Park Development Fund accounts for fees charged to new developments to offset future development of parks within the specific areas assessed. PARK DEVELOPMENT FUND REVENUES 2007 2008 2009 2010 2011 REVENUE ACTUAL ACTUAL ACTUAL BUDGET BUDGET TAXES $ 0 $ 0 $ 0 $ 0 S 0 LICENSES AND PERMITS 0 0 0 0 0 INTERGOVERNMENTAL 0 0 0 0 0 CHARGES FOR SERVICES 210,366 152,082 182,553 144,200 144,200 FINES&FORFEITURES 0 0 0 0 0 MISCELLANEOUS 78,739 64,691 52,747 40,000 40,000 OTHER°INANCING SOURCES 0 0 0 0 0 INTERFUND TRANSFERS 0 0 0 0 0 TOTAL REVENUES 289,105 216,773 235,300 184,200 184,200 BEGINNING FUND BALANCE 1,445,671 1,679,788 1,800,335 11900,000 2,192,550 TOTAL RESOURCES $ 1,734,776 $ 1,896,561 $ 2,035,635 $ 2,084,200 $ 2,376,750 PARK DEVELOPMENT FUND EXPENDITURES 2007 2008 2009 2010 2011 FUNCTION ACTUAL ACTUAL ACTUAL BUDGET BUDGET SALARIES AND WAGES $ 0 $ 0 $ 0 $ 0 S 0 PERSONNEL BENEFITS 0 C 0 0 0 SU°PLIES 0 C 0 0 0 OTHER SERVICESICHARGES 0 0 0 0 0 lNTERGOVrL SERVICES&TAXES C 0 0 0 0 CAPITAL OUTLAY 54,988 91,272 93,424 0 0 DEBT SERVICE 0 0 0 0 0 WTERFUND PMT FOR SERVICES 0 0 0 0 0 INTERFUND TRANSFERS 0 4,953 417 340,000 2_65,000 SUB-TOTAL EXPENDITURES 54,988 96,225 93,841 340,000 265,000 ENDING FUND BALANCE 1,679,788 1.800.336 1,941,794 1,744,2130 2,111,750 TOTAL $$ 1,734.776 $ 1,896,561 $ 2,035,635 S 2,084,200 $ 2,376,750 City of P-asco,Washington 56 2011 Budget CAPITAL IMPROVEMENTS FUND The Capital Improvement Fund accounts for real estate escise tax revenue and other sources deemed necessary by the Council, to fund various capital improvements. CAPITAL IMPROVEMENTS FUND REVENUES 2007 2000 2009 2010 2011 REVENUE ACTUAL ACTUAL ACTUAL BUDGET BUDGET TAXES $ 702,371 $ 562,834 $ 522,034 $ 800,000 $ 80C,000 LICENSES AND PERMITS 0 0 0 0 0 INTERGOVERNMENTAL 0 0 0 0 0 CHARGES FOR SERVICES 0 0 0 0 0 FINES&FORFEITURES 0 0 0 0 0 MISCELLANEOUS 158,613 143,517 107,715 80,000 5,000 OTHER FINANCING SOURCES 0 0 0 0 C INTERFUND TRANSFERS 0 0 0 0 0 TOTAL REVENUE 860,984 706,351 529,749 880,000 805,00C BEGINNING FUND BALANCE 3,035,997 3,836,187 3,570,605 2,20C,000 3,716.31C TOTAL RESOURCES $ 3,896,981 $ 4,542,538 $ 4,200,354 $ 3,080.000 $ 4,521,31C CAPITAL IMPROVEMENTS FUND EXPENDITURES 2007 2008 2009 2010 2011 FUNCTION ACTUAL ACTUAL ACTUAL BUDGET BUDGET SALARIES AND WAGES $ 0 $ 0 5 0 $ 0 $ 0 PERSONNEL BENEFITS 0 0 0 0 0 SUPPLIES 0 0 0 0 0 OTHER SERVICESfCHARGES 0 0 0 0 0 I NTERGOVTL SERVICES&TAXES 0 0 0 0 0 CAPITAL OUTLAY 60,794 213,121 2,926 700,000 80,000 DEBT SERVICE 0 0 0 0 0 INTERFUND PMT FOR SERVICES 0 0 0 0 0 INTERFUND TRANSFERS 0 0 1,114 0 1,322,000 SUB-TOTAL EXPENDITURES 60,794 213,121 4,040 700,000 1,402,000 ENDING FUND BALANCE 3,836,187 4,329,417 4,196,314 2.380,000 3,119,310 TOTAL $ 3,896,981 $ 4,542.538 S 4,200,354 S 3,050,000 $ 4.521,310 City of Pasco,Washington 57 2011 Budget INDUSTRIAL DEVELOPMENT & INFRASTRUCTURE FUND The Industrial Infrastructure Fund was created to make public Improvements intended to facilitate private industrial investment, INDUSTRIAL DEVEL. & INFRASTRUCTURE FUND REVENUES 2007 2008 2009 2010 2071 REVENUE ACTUAL ACTUAL " ACTUAL BUDGET BUDGET TAXES $ 0 S 0 $ 0 $ 0 $ 0 LICENSES AND PERMITS 0 0 0 0 0 INTERGOVERNMENTAL 0 219,749 85,793 200,000 161,800 CHARGES FOR SERVICES 0 0 0 0 0 FINES&FORFEITURES 0 0 0 0 0 MISCELLANEOUS 25,921 23,867 17.886 15,000 1,000 OTHER FINANCING SOURCES 0 D 0 G 0 INTERFUND TRANSFERS 0 0 0 0 0 TOTAL REVENUE 25,921 243,616 1 D3,679 215,000 162,800 BEGINNING FUND BALANCE 549,066 574,987 635.378 640,000 869,600 TOTAL RESOURCES $ 574,987 $ 818,603 S 739,057 $ 855,000 $ 1,032,400 INDUSTRIAL DEVEL. & INFRASTRUCTURE FUND EXPENDITURES 2007 2008 2009 2010 2011 FUNCTION ACTUAL ACTUAL ACTUAL BUDGET BUDGET SALARIES AND WAGES $ 0 S 0 $ 0 $ 0 $ 0 PERSONNEL BENEFITS 0 0 0 0 0 SUPPLIES 0 0 0 0 0 OTHER SERViCES1CHARGES 0 40,313 0 0 D INTERGOVT'L SERVICES 8,TAXES 0 0 0 0 0 CAPITAL OUTLAY 0 142,913 29,461 0 0 DEBT SERVICE 0 0 0 G 0 INTERFUND PMT FOR SERVICES 0 0 0 0 0 INTERFUND TRANSFERS 0 0 0 0 D SUB-TOTAL EXPENDITURES 0 183,226 29,451 0 0 END;NG FUND BALANCE 574,987 635,377 709,596 655,000 1,032-400 TOTAL $ 574,987 $ 818,603 $ 739,057 $ 855.000 S 1,032,400 City of Pasco,Washington 58 2011 Budget STADIUM/CONVENTION CENTER FUND The Stadium/Convention Center Fund accounts for hotel/motel tax money that may be spent only on stadium, convention center,or any other qualified tourist promotional activities. STADIUMICONVENTION CENTER FUND REVENUES 2007 2008 2009 2010 2011 REVENUE ACTUAL ACTUAL ACTUAL BUDGET BUDGET TAXES $ 208,311 $ 216,692 $ 219,769 $ 215,000 $ 235,000 LICENSES AND PERMITS 0 0 0 0 0 INTERGOVERNMENTAL 1,259,387 120,593 193,588 0 0 CHARGES FOR SERVICES 0 0 0 0 0 FINES&FORFEITURES 0 0 0 0 0 MISCELLANEOUS 33,889 12,299 16,996 14,740 15,340 OTHER FINANCING SOURCES 0 0 0 0 0 IN-ERFUND TRANSFERS 0 0 0 0 0 TOTAL REVENUES 1,501,587 349,584 430,353 229,740 250,340 BEGINNING FUND BALANCE 40,144 50,861 26,642 30,000 13,720 TOTAL RESOURCES $ 1.541,731 $ 400.445 $ 456,995 $ 259.740 $ 264,060 STADIUMICONVENTION CENTER FUND EXPENDITURES 2007 2008 2009 2010 2011 FUNCTION ACTUAL ACTUAL ACTUAL BUDGET BUDGET SALARIES AND WAGES $ 0 $ 367 $ 0 S 1,000 $ 11000 PERSONNEL BENEFITS 0 71 0 200 200 SUPPLIES -878 867 1,092 200 200 OTHER SERVICESICHARGES 101,533 103,808 108,254 118,700 118,700 INTERGOVT'L SERVICES&TAXES 2,203 1,897 241 1,000 1,000 CAPITAL OUTLAY 1,257,937 0 0 0 0 DEBT SERVICE 127,975 125,125 126,950 128,675 124,688 INTER.-UND PMT FOR SERVICES 2,100 2;447 3,000 3,050 3,500 INTERFUND TRANSFERS 0 139.219 201,589 0 0 SUB-TOTAL EXPENDITURES 1,490,870 373,801 441,126 252,825 249,288 ENDING FUND BALANCE 50,861 26,644 15.869 6,915 14,772 TOTAL S 1.541,731 $ 400,445 $ 456,995 $ 259,740 $ 264,060 City of Pasco,Washington 59 2011 Budget DEBT SERVICE FUNDS Funds established to account for the accumulation of resources for, and the payment of, general long-term debt principal and interest. City of Pasco,Washington 60 2011 Budget 1999 FIRE STAT.ILIBRARY GENERAL OBLIGATION BOND FUND The 1999 Fire Station/Library General Obligation Bond Fund is used to account for special levy property taxes to meet debt service requirements on the voter approved bonds issued for the renovation of the Pasco Public Library and construction of Fire Station No. 1. 1999 FIRE ST.ILIBRARY G. 0. BOND FUND REVENUES 2007 2008 2009 2010 2011 REVENUE ACTUAL ACTUAL ACTUAL BUDGET BUDGET TAXES $ 172,356 $ 164,632 $ 153,521 $ 154,000 $ 154,000 LICENSES AND PERMITS 0 0 0 0 0 INTERGOVERNMENTAL 0 0 0 0 0 CHARGES FOR SERVICES 0 0 0 0 0 FINES&FORFEITURES 0 0 0 0 0 MISCELLANEOUS 6,863 5.477 4,180 4,500 500 OTHER FINANCING SOURCES 0 0 0 0 0 INTERFUND TRANSFERS D 0 0 0 0 TOTAL REVENUES 179,219 170,109 157,701 158,500 154,500 BEGINNING FUND BALANCE 91,933 100.648 105,479 100,000 104,323 TOTAL RESOURCES $ 271,152 $ 270,757 $ 263,180 $ 258,500 $ 258,823 1999 FIRE ST.ILIBRARY G. 0. BOND FUND EXPENDITURES 2007 2008 2009 2010 2011 FUNCTION ACTUAL ACTUAL ACTUAL BUDGET BUDGET SALARIES AND WAGES $ 0 $ 0 S 0 $ 0 $ 0 PERSONNEL BENEFITS 0 0 0 0 0 SUPPLIES 0 0 0 0 0 OTHER SERVICESICHARGES 0 D 0 0 0 INT-=RGOVTL SERVICES&TAXES 0 D 0 0 0 CAPITAL OUTLAY 0 0 0 0 0 DEBT SERVICE 170,504 165,254 160,257 154,600 149,400 INTERFUND PMT FOR SERVICES 0 0 0 0 0 INTERFUND TRANSFERS 0 0 0 0 0 SUB-TOTAL EXPENDITURES 170,504 165,254 160,257 154,600 149,400 ENDING FUND BALANCE 100,648 105,503 102,923 103,900 109,423 TOTAL $ 271,152 S 270,757 5 263,180 $ 258,500 S 258,823 City of Pasco,Washington 61 2011 Budget 2002 U. T. G. O. REFUNDING BOND FUND The 20D2 UTGO Refunding Bond Fund is used to account for special levy property taxes to meet debt service requirements on the bonds issued for the advance refunding of the voter approved 1993 General Obligation Bonds. The refunding bonds, issued at a lower interest rate than the origianal bonds.will save the taxpayer's money through lower property taxes. 2002 U. T. G . 0. REFUNDING BOND FUND REVENUES 2007 2008 2009 2010 2011 REVENUE ACTUAL ACTUAL ACTUAL BUDGET BUDGET TAXES $ 386,948 $ 379,836 $ 379,270 $ 380,000 $ 380,000 LICENSES AND PERMITS 0 0 0 0 0 INTERGOVERNMENTAL 0 0 0 0 0 CHARGES FOR SERVICES 0 0 0 0 0 FINES& FORFEITURES 0 0 0 0 0 MISCELLANEOUS 16,357 13,288 9,737 8000 1,000 OTHER FINANCING SOURCES 0 0 0 0 0 INTERFUND TRANSFERS 0 0 0 0 0 TOTAL REVENUES 403,305 393,124 389,007 388,000 381,000 BEGINNING FUND BALANCE 208,294 230,008 241,540 220.000 577,611 TOTAL RESOURCES $ 611,599 $ 623,132 $ 630,547 $ 508,000 $ 958,611 2002 U. T. G. 0. REFUNDING BOND FUND EXPENDITURES 2007 2008 2009 2010 2011 FUNCTION ACTUAL ACTUAL ACTUAL BUDGET BUDGET SA_ARIES AND WAGES $ 0 $ 0 S 0 $ 0 $ 0 PERSONNEL BENEFITS 0 0 0 0 0 SUPPLIES 0 D 0 0 0 OTHER SERVICESICHARGES 0 0 0 0 0 INTERGOVT'L SERVICES&TAXES 0 0 0 0 0 CAPITAL OUTLAY 0. 0 0 D 0 DEBT SERVICE 381,591 382,064 381,632 350,350 377,350 INTERFUND PMT FOR SERVICES 0 0 0 0 0 INTERFUND TRANSFERS 0 0 0 0 0 SUB-TOTAL EXPENDITURES 381,591 382,004 381,632 380,350 377,350 ENDING FUND BALANCE 230,008 241,128 248,915 227,650 581,261 TOTAL $ 611.599 $ 623,132 $ 630,547 $ 608,000 $ 958,611 City cf Pasco,Washington 62 2011 Budget ENTERPRISE FUNDS Enterprise funds are established to account for operations financed in a manner similar to a private business enterprise where the costs of providing goods and services to the public are financed through user charges. City of Pasco,Washington 63 2011 Budget n 47 0 T _ w Public Works - Utilities 8 w ? CITY MANAGER 0 PUBLIC WORKS DIRECTOR SENIOR ENGINEER INSTRUMENTATION ENVIRCNMENiAL TECH REGULATIONS SPECIALIST FIELD DIVISION DEPARTMENT PLANT DIVISION ADMIN ASSt t MANAGER ASSISTANT II MANAGER ADMIN ASST I FOREMAN ASST.FIELD ASSOCIATE .D)V 61ON MGR ENGINEER II IM STORMWATER WATER WASTEWATER WATER SEWER CROSS LABORATORY DISTRIBUTION COLLECTION CONNECTION TREATMENT TREATMENT HEAVY HEP.VY CROSS CHIEF PLANT CHIEF PLANT LEAD PLANT �+B EQUIPMENT EOUIPr,1ENT COLLECTIONS CONNECTION OPERATOR OPERATOR OPERATOR TECHNICIAN OPERATORf OPERATOR LEAD WORKER SPECIALIST MECHANIC PLANT PLANT IWN?P HEAVY HEAVY OPERATORS CPERATCRS OPERATOR HEAVY EQUIPMENT EQUIPMENT EQUIPMENT IRRIGATION OPERATOR OPERATOR OPERATOR PLANT UTILITY UTILITY UTILITY WORKER MAINTENANCE HEAVY MAINTENANCE MAINTENANCE UTILITY EQUIPMENT WORKER WORKER WORKER OPERATOR HEAVY EQUIPMENT HVy UTILITY LA60RER OPERATOR EQUIPMENT MAINTENANCE dPERATOR WORKER v v LD C CL w PERSONNEL SUMMARY MONTHLY/ NUMBER OF EMPLOYEES HOURLY RANGE POSITION 2007 2008 2009 2010 2011 MIN - MAX PUBLIC WORKS DIRECTOR 0.60 0.60 0.60 0.60 00 1 9.672 DIVISION MANAGERS 1.55 1.70 1.70 FIELD DIVISION MGR 0.70 0.70 7,506 PLANTS DIVISION MGR 1.00 1.00 6.909 ASST, DIVISION MGR. 0.30 0.30 0.30 0.30 0.30 5,719 SENIOR ENGINEER-UTILITY 1.00 1.00 1.00 1.00 1.00 29.80-39.23 FOREMAN 1.00 1.00 1,00 1 1.00 1.00 r 29.13-31.93 CHIEF OPERATOR-PLANTS 2.00 2.00 2.00 2.00 2.00 29.13-31-931 INSTRUMENTATION TECH 1.00 1.00 1.00 1.00 1.00 27.53-36.24 ASSOCIATE ENGINEER II 0.00 0.00 1.00 1.00 1.00 27.53-36.24 LEAD PWRF OPERATOR 1.00 1.00 1.00 1.00 1.00 25.35-27.73 COLLECTION LEAD WORKER 1.00 1.00 1.00 1.00 1,00 25.38-27.73 LAB TECHNICIAN 1,00 1,00 1.00 1.00 1.00 24.05-26.49 WATER PANT OPERATOR 3.00 3.00 3.00 3,00 3.00 24,05-26.49 WW PLANT OPERATOR 9.00 6.00 6.00 6.00 6.00 23.72-26.26 H.E,OPER./MECHANIC 1.00 1.00 1.00 1.00 t.00 23.72-26.26 CROSS CONNECT SPECIALIST 2.00 2.00 2.00 2.00 2,00 23.72-26.26 HEAVY EQUIP,OPERATOR 12.00 14.00 15.00 14,00 14.00 22,80-25.30, SAFETY/ENV SPECIALIST 1.00 1.00 1.00 1.00 1.00 22.14-29.15 ENGINEER TECH II 0.00 0.00 0.00 0.00 1.00 20.86-27.47 UTILITY MAINT.WORKER 3.00 4.00 4.00 1 4.00 4.00 17,73-20.22 DEPARTMENT ASSISTANT II 0.00 o.50 0.50 1.50 0.50 16.13-21.23 ADMINISTRATIVE ASSISTANT 1 1.50 1.50 1.50 1.50 1.50 15.50-20.41 PLANT UTILITY WORKER 0.00 2.00 2.00 2.00 2.00 13.49-16.10 DEPARTMENT ASSISTANT 11 0.50 0.00 0.00 0.00 0.00 LABORER 2.00 1.00 1.00 1.00 1 1.00 9,25-11.98 TOTAL 42.45 46.60 48.60 48.60 1 48.60 The Water/Sewer Utility Fund is used to account for all revenues generated by water sales, sewer collection, and related services, and expenditures at the water and sewer plant, at the Process Water Reuse Facility,for Stormwater management, and for residential Irrigation. The Water Division's responsibility is to provide clean, clear, potable water to utility customers,to maintain a high quality and deliver the product economically and plentifully to the consumers. The Wastewater or Sewer Division is charged with treating industrial and domestic wastes. Sewer maintenance insures that the system is leak and seepage proof, unblocked by sand, grease, or roots, and graded to move wastes efficiently to the treatment plant where the treated water is sent back to the Columbia River cleaner than when it was originally taken out. The Process Water Reuse Facility receives wastewater from several food processing plants which is then pumped to large holding ponds and or sprayed onto growing crops as a means of usage and disposal. During the non-growing season, the water is held in the storage ponds. The Stormwater management system was established, pursuant to state law,for the management of surface and stormwater runoff created on City streets and delivered to City-owned storwater facilities. The Irrigation utility operates from April through October to provide untreated water for irrigation to those living in housing developments in the northwestern portion of the city where sandier soil conditions exsist. The utility provides a more cost effective alternative for watering residential properties. City of Pasco,Washington 65 2011 Budget WATERISEWER UTILITY FUND REVENUES 2007 2008 2009 2010 2011 REVENUE ACTUAL ACTUAL ACTUAL BUDGET BUDGET TAXES $ 0 $ 0 $ 0 $ 0 $ 0 LICENSES AND PERMITS 0 0 0 0 0 INTERGOVERNMENTAL 1,172 15,771 140,642 0 0 CHARGES FOR SERVICES 15,768,934 15,772,360 16,872,887 16,811,000 18.279,650 FINES&FORFEITURES 0 0 0 0 0 MISCELLANEOUS 1,334,941 1,285,782 1,438,013 1,142,000 1,026,000 OTHER FINANCING SOURCES 1,792,436 837,780 10,322,458 5,654,000 284,000 INTERFUND TRANSFERS 0 0 0 0 0 TOTAL REVENUES 18,897,483 17,911,693 28,774.000 23,607,000 19,589,650 BEGINNING FUND BALANCE 14,298,681 13 Q06268 8,080.976 5,719,955 6,454,39E TOTAL RESOURCES $ 33,196,164 $ 30,917.961 $ 35,854,976 $ 29,326.955 $ 26,044.04E WATERISEWER UTILITY FUND EXPENDITURES 2007 2008 2009 2010 2011 FUNCTION ACTUAL ACTUAL ACTUAL BUDGET BUDGET DEPRECIATION,AMORT,&BAD DEBT $ 12B $ 0 S 0 S 9.500 S 9,500 SALARIES AND WAGES 2,015,325 2,209,147 2,658,826 2,768,400 2,851,470 PERSONNEL BENEFITS 682,212 841,052 929,637 906,650 978,615 SUPPLIES 361,440 673,459 478,953 855,100 933,950 OTHER SERVICESICHARGES 2,020,856 1,803,285 2,130,509 2,434,260 2,610,311 INTERGOVTL SERVICES&TAXES 1,875,276 1,932,285 2,143,776 1,937,500 2,163,140 CAPITAL OUTLAY 6,209,146 7,871,410 9,636,746 5,427,500 3,848,000 DEBT SERVICE 4,134,447 4,849,902 4,472,863 5,553,225 5,284,271 INTERFUND PMT FOR SERVICES 1,245,240 1,268,520 1,388,100 1,344,581 1,140,281 INTERFUNDTRANSFERS 1,724,261 1,387,925 1,127,996 0 0 SUB-TOTAL EXPENDITURES 20,268,331 22,836,985 24,967,406 21,236,716 19,819,538 RESERVED END.FUND BAL. 1,719,955 1,719,955 0 0 0 UNRESERVED ENDING FUND BALANCE 11,207,878 6,361,021 1 .,887,570 8,090,239 6,224,508 TOTAL $ 33,196 164 $ 30,917,961 S 36,854,976 $ 29,326.955 $ 26,044,046 City of Pasco,Washington 66 2011 Budget INTERNAL SERVICE FUNDS Internal Service Funds are used to account for operations that provide goods or services to other departments or funds of the City, or to other governmental units, on a cost reimbursement basis. City of Pasco,Washington 67 2011 Budget !I Equipment Rental CITY MANAGER PUBLIC WORKS DIRECTOR FIELD DIVISION MANAGER ADMIN ASST I ASST. DIVISION DEPARPoIENT MANAGER ASSISTANT 1! CHIEF MECHANIC MECHANICS PERSONNEL SUMMARY MONTHLY/ NUMBER OF EMPLOYEES HOURLY RANGE !POSITION 2007 2008 2009 2010 2011 MIN - MAX FIELD DIVISION MANAGER 0.15 0.15 0.15 0.15 1 0.15 7.506 ASST. DIVISION MGR. 0.35 0.35 0.35 0.35 0.35 5,719 CHIEF MECHANIC 1.00 1.00 1.90 1.00 1.00 26.72-29.25 MECHANIC 2.00 2.00 2.00 2.00 2.00 24.05-26.49 DEPARTMENT ASSISTANT If 0.00 0.00 0.51D 0.50 0.50 16.13-21.23 ADN',I NISTRATIVE ASSISTANT I 0.31) 0.30 0.30 0.30 0.30 15.50-2C.41 !DEPARTMENT A55I5TANTI 0.50 1 0.50 1 0.00 1 0.00 0.00 TOTAL 4.313 1 4.30 1 4.30 1 4.30 4.31) equipment Rental is responsible for the maintenance, repairs and inspections of all City owned vehicles and rolling equipment. The fleet ranges from Police and Fire vehicles and automobiles, Utility vehicles and heavy construction equipment, and Parks vehicles and maintenance equipment. The Equipment Rental Operating Fund Is used to account for the operation and maintenance of these vehicles and equipment. They are"rented" to City departments orfunds and the rental rates are set to recover the actual cost of annual operational and maintenance expenses. These funds are required to be separated into two types-Vehicles used in governmental type activities and vehicles used in business type activies. The Water and Sewer utility is considered a business type activity. City of Pasco,Washington 68 2011 Budget EQUIPMENT RENTAL OPERATING FUND REVENUES GOVERNMENTAL TYPE ACTIVITIES 2007 2008 2009 2010 2011 REVENUE ACTUAL ACTUAL ACTUAL BUDGET BUDGET TAXES $ 0 $ 0 $ 0 $ 0 $ 0 LICENSES AND PERMITS 0 0 0 0 0 INTERGOVERNMENTAL 0 0 0 0 0 CHARGES FOR SERVICES 11,042 5,414 11,953 12,000 12,000 FINES&FORFEITURES 0 0 0 0 0 MISCELLANEOUS 789,384 758,842 935,955 730,450 $00,100 OTHER FINANCING SOURCES 0 0 0 0 0 INTERFLINDTRANSFERS 88,869 51,700 80,982 0 0 TOTAL REVENUES 889,295 815,956 1,028,890 742,450 812,100 BEGINNING FUND BALANCE -6,353 130,855 57.273 140,000 243,094 TOTAL RESCURCES $ 882,942 S 946,821 $ 1,086,163 $ 882,450 $ 1,055,194 EQUIPMENT RENTAL OPERATING FUND EXPENDITURES GOVERNMENTAL TYPE ACTIVITIES 2007 2008 2009 2010 2011 FUNCTION ACTUAL ACTUAL ACTUAL BUDGET BUDGET SALARIES AND WAGES $ 223,574 $ 237,976 $ 0 $ 245,800 $ 248,460 PERSONNEL BENEFITS 67,476 79,245 0 79,425 84,030 SUPPLIES 395,118 509,637 0 466,500 467,500 OTHER SERVICES/CHARGES 44,187 40,122 0 57,500 68,000 INTERGOVT'L SERVICES&TAXES 0 0 0 0 0 CAPITAL OUTLAY 9,982 5,167 0 2,500 0 DEBT SERVICE 0 0 0 0 0 INTERFUND PMT FOR SERVICES 11,640 17,400 0 15,600 17,940 INTERFUND TRANSFERS 0 0 0 0 0 SUB-TOTAL EXPENDITURES 752,077 889,548 0 867,325 885,930 ENDING FUND BALANCE 130,865 57,273 1.086,163 15,125 169,264 TOTAL $ 882,942 S 946,821 $ 1.086,163 $ 882,450 $ 1,055194 City of Pasco,Washington 69 2011 Budget EQUIPMENT RENTAL OPERATING FUND REVENUES BUSINESS TYPE ACTIVITIES 2007 2008 2009 2010 2011 REVENUE ACTUAL ACTUAL ACTUAL BUDGET BUDGET TAXES $ 0 $ 0 $ 0 $ 0 $ 0 LICENSES AND PERMITS 0 0 0 0 0 INTERGOVERNMENTAL 0 0 0 0 0 CHARGES FOR SERVICES 14,950 6,424 2,614 2,000 2,000 FINES&FORFEITURES 0 0 0 0 0 MISCELLANEOUS 322,760 299,887 388,987 291,450 289,550 OTHER FI NANCING SOURCES 0 0 0 0 0 INTERFUND TRANSFERS 0 0 0 0 0 TOTAL REVENUES 337,710 306,311 391,601 293,450 291,550 BEGINNING FUND BALANCE -81,294 -10,855 -216 140,000 220,627 TOTALRESOURCES $ 256,416 $ 295,456 $ 391,385 $ 433,450 $ 552;177 EQUIPMENT RENTAL OPERATING FUND EXPENDITURES BUSINESS TYPE ACTIVITIES 2007 2008 2009 2010 2011 FUNCTION ACTUAL ACTUAL ACTUAL BUDGET BUDGET SALARIES AND WAGES $ 0 $ 0 $ 0 $ 0 $ 0 PERSONNEL BENEFITS 0 0 0 0 0 SUPPLIES 153,055 217,920 0 192.600 203,300 OTHER SERVICESICHARGES 15,147 16,452 0 21,500 26,500 INTERGOVrL SERVICES&TAXES 0 0 0 0 0 CAPITAL OUTLAY 0 0 0 0 0 DEBT SERVICE 0 0 0 0 0 INTERFUND PMT FOR SERVICES 10,200 9,600 0 9,600 11,040 INTERFUND TRANSFERS 88,869 51,700 0 0 0 SUB-TOTAL EXPENDITURES 267,271 295,672 0 223.700 240,640 ENDING FUND BALANCE -10,855 -216 391,385 209,750 271,337 TOTAL S 256,416 $ 295,456 $ 391,385 S 433,450 $ 512,177 City of Pasco,Washington 70 2011 Budget EQUIPMENT RENTAL REPLACEMENT FUNDS The Equipment Rental Replacement Fund is used to account for the accumulation of resources for future replacement of vehicles and equipment purchased in this fund. The vehicles and various pieces of equipment are"rented"to City department or funds and charges are set merely to replace the asset after a predetermined useful life. EQUIPMENT RENTAL REPLACEMENT FUND REVENUES -GOVERNMENTAL TYPE ACTIVITIES 2007 2008 2009 2010 2011 REVENUE ACTUAL ACTUAL ACTUAL BUDGET BUDGET TAXES $ 0 $ 0 $ 0 $ 0 $ 0 LICENSES AND PERMITS 0 0 0 0 0 INTERGOVERNMENTAL 0 0 0 0 0 CHARGES FOR SERVICES 0 0 0 0 0 FINES&FORFEITURES 0 0 0 0 0 MISCELLANEOUS 645,378 665,043 581,463 592,950 562,000 OTHER FINANCING SOURCES 10;000 70,000 0 21,000 1,000 INTERFUND TRANSFERS 0 0 0 0 0 TOTAL REVENUES 855,378 735,043 581,463 613,950 563,000 BEGINNING FUND BALANCE 1,919 365 2,373,584 2,847,057 310001000 3,185,220 TOTAL RESOURCES $ 2,574,743 $ 3T 108 6, 07 $ 3,428,520 $ 3,613,950 $ 3,748,220 EQUIPMENT RENTAL REPLACEMENT FUND EXPENDITURES GOVERNMENTAL TYPE ACTIVITIES 2007 2008 21309 2010 2011 FUNCTION ACTUAL ACTUAL ACTUAL BUDGET BUDGET SALARIES AND WAGES 0 0 0 0 0 PERSONNEL BENEFITS 0 0 0 0 0 SUPPLIES 0 0 0 0 0 OTHER SERVICES/CHARGES 0 0 0 0 0 1NTERGOVT'L SERVICES&TAXES 0 0 0 0 0 CAPITAL OUTLAY 201,179 261,550 0 300.000 103,500 DEBT SERVICE 0 0 0 0 0 INTERFUND PMT FOR SERVICES 0 0 0 0 0 1 NTERFUN D TRANSFERS 0 0 0 0 0 SUB-TOTAL EXPENDITURES 201.179 261,550 0 300,000 103,50D ENDING FUND BALANCE 2,373,564 2,847,057 3.428,520 3.313,950 3,644.720 TOTAL $ 2,574,743 $ 3,108,607 $ 3,428,520 $ 3,613,950 $ 3,748.22D City of Pasco,Washington 71 2011 Budget EQUIPMENT RENTAL REPLACEMENT FUND REVENUES BUSINESS TYPE ACTIVITIES 2007 2008 2009 2010 2011 REVENUE ACTUAL ACTUAL ACTUAL BUDGET BUDGET TAXES $ 0 5 0 3 0 $ 0 $ 0 LICENSES AND PERMITS 0 0 0 0 0 INTERGOVERNMENTAL 0 0 0 0 0 CHARGES FOR SERVICES 0 0 0 0 0 FINES&FORFEITURES 0 0 0 0 0 MISCELLANEOUS 211,901 277,157 277,809 310,550 310,550 OTHER FINANCING SOURCES 0 0 0 0 0 INTERFUND TRANSFERS 0 0 0 0 0 TOTAL REVENUES 211,901 277,157 277,809 310,550 310,550 BEGINNING FUND BALANCE 992,082 1,124,552 1,385,083 1,350,000 1,278,274 TOTALRESOURCES $ 1,203,983 $ 1,401,709 $ 1,662,892 $ 1,660.550 $ 1,588,824 EQUIPMENT RENTAL REPLACEMENT FUND EXPENDITURES BUSINESS TYPE ACTIVITIES 2007 2008 2009 2010 2011 FUNCTION ACTUAL ACTUAL ACTUAL BUDGET BUDGET SALARIES AND WAGES 0 0 0 0 , 0 PERSONNEL BENEFITS 0 0 0 0 0 SUPPLIES 0 0 0 0 0 OTHER SERVICESICHARGES 0 0 0 0 0 INTERGOVT'L SERVICES 8,TAXES 0 D 0 D 0 CAPITAL OUTLAY 79.431 16,627 0 250,000 423,ODO DEBT SERVICE 0 0 0 0 0 INTERFUND PMT FOR SERVICES 0 0 0 0 0 INTERFUND TRANSFERS 0 0 0 0 0 SUB-TOTAL EXPENDITURES 79,431 16,627 0 250,000 423,000 ENDING FUND BALANCE 1,124,552 1,385,082 1,662,892 1,410,550 1,165,824 TOTAL $ 1,203,983 $ 1,401,709 S 1,662,892 $ 1,660,550 $ 1.588,824 City of Pasco,Washington 72 2011 Budget MEDICALlDENTAL 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 casts. MEDICALIDENTAL INSURANCE FUND REVENUES 2007 2008 2009 2010 2011 REVENUE ACTUAL ACTUAL ACTUAL BUDGET BUDGET TAXES $ 0 $ 0 $ 0 S 0 $ 0 LICENSES AND PERMITS 0 0 0 0 0 INTERGOVERNMENTAL 0 0 0 0 0 CHARGES FOR SERVICES 0 0 0 0 0 FINES&FORFEITURES 0 0 0 0 0 MISCELLANEOUS 2,794,741 3,309,665 3532,716 3,370,000 31569,960 OTHER FINANCING SOURCES 0 0 0 0 0 INTERFUND TRANSFERS 0 0 0 0 0 TOTAL REVENUES 2,794,741 3,309,665 3,532,716 3,370,000 3,569,960 BEGINNING FUND BALANCE -83,143 197,590 434,436 1,350.000 11501,082 TOTAL RESOURCES $ 2,711,598 $ 3,507,255 $ 3,967,154 $ 4,720,000 $ 5,071.042 MEDICALIDENTAL INSURANCE FUND EXPENDITURES 2007 2008 2009 2010 2011 FUNCTION ACTUAL ACTUAL ACTUAL BUDGET BUDGET SALARIES AND WAGES $ 0 $ 0 S 0 $ 0 $ 0 PERSONNEL BENEFITS 2,117,864 2,280,524 2,483,187 2,650,000 3,000,000 SUPPLIES 0 0 0 0 0 OTHER SERVICESICHARGES 379,044 348,003 403,472 397,000 385,000 INTERGOVT'L SERVICES&TAXES 0 0 0 0 0 CAPITAL OUTLAY 0 0 0 0 0 DEBT SERVICE 0 0 0 0 0 INTERFUND PMT FOR SERVICES 17,100 18,000 24,000 30,000 34,500 INTERFUND TRANSFERS 0 0 0 0 0 SUB-TOTAL EXPENDITURES 2,514,008 2,646,527 2,910,659 3,077,000 3,419,500 UNRESERVED FUND BALANCE 52,590 645,728 506,495 1,093,000 1,101,542 RESERVED-INCURRED BUT NOT REPORTED 145,000 215.000 550,000 550,000 550,000 TOTAL $ 2,711,598 $ 3,507,255 $ 3,967,154 S 4,720,000 $ 5,071,042 City of Pasco,Washington 73 2011 Budget CENTRAL STORES FUND The Central Stores Fund is used to account for the financing of bulk office supplies purchases utilized by various department of the City. Charges are set to replace inventory used. CENTRAL STORES FUND REVENUES 2007 2008 2009 2010 2011 REVENUE ACTUAL ACTUAL ACTUAL BUDGET BUDGET TAXES $ 0 $ C $ 0 $ 0 $ 0 LICENSES AND PERMITS 0 0 0 0 0 INTERGOVERNMENTAL 0 0 0 0 0 CHARGES FOR SERVICES 28,757 20,382 15,547 30,000 8,000 FINES&FORFEITURES 0 0 0 0 0 MISCELLANEOUS -43 516 285 500 0 OTHER FINANCING SOURCES 0 0 0 0 0 INTERFUND TRANSFERS 20,000 0 0 5,000 0 TOTAL REVENUES 48,714 20,898 15,832 35,500 8,000 BEGINNING FUND BALANCE 9,39$ 33,280 20,127 11,000 _ 26,530 TOTAL RESOURCES $ 58_110 5 54,178 $ 35,959 $ 46,500 $ 34,530 CENTRAL STORES FUND EXPENDITURES 2007 2008 2009 2010 2011 FUNCTION ACTUAL ACTUAL ACTUAL BUDGET BUDGET SALARIES AND WAGES $ 0 $ 0 $ 0 $ 0 $ 0 PERSONNEL BENEFITS 0 0 0 0 0 SUPPLIES 34,830 24,051 0 40,00C 10.000 OTHER SERVICESICHARGES 0 0 0 0 0 INTERGOVT'L SERVICES&TAXES 0 0 0 0 D CAPITAL OUTLAY 0 0 0 0 C DEBT SERVICE 0 0 0 0 0 iNTERFUND PMT FOR SERVICES 0 0 0 C C 1NTERFUND TRANSFERS 0 0 0 0 C SUB-TOTAL EXPENDITURES 34,830 24,051 0 40.000 10,000 UNRESERVED FUND BALANCE 23,280 20,127 25,959 -3,500 14,53C RESERVED FOR INVENTORY 10,000 10,000 10,000 10,000 101000 TOTAL S 68,110 S 54,178 S 35,959 $ 46,500 S 34,530 City of Pasco,Washington 74 2011 Budget TRUST AND AGENCY FUNDS Trust Funds are used to account for assets held by a government in a trustee capacity for individuals, private organizations, or other governments, and/or other funds. City of PascD,Washington 75 2011 Budget CITY VIEW CEMETERY TRUST FUND The Cemetery Trust Fund is used to account for principal trust amounts received and related interest income. The interest portion of the trust can be transferred to the Cemetery Fund for perpetual care of gravesites, CITY VIEW CEMETERY TRUST FUND REVENUES 2007 2008 2009 2010 2011 REVENUE ACTUAL ACTUAL ACTUAL BUDGET BUDGET TAXES $ 0 $ 0 $ 0 $ 0 $ 0 LICENSES AND PERMITS 0 0 0 0 0 INTERGOVERNMENTAL 0 0 0 0 0 CHARGES FOR SERVICES 20,447 16,890 13,685 15,000 11,000 FINES&FORFEITURES 0 0 0 0 0 MISCELLANEOUS 15,842 13,250 9,524 10,000 100 OTHER FINANCING SOURCES 0 0 0 0 0 INTERFUND TRANSFERS 0 0 0 0 0 TOTAL REVENUES 36,269 30,140 23,209 25,000 11,100 BEGINNING FUND BALANCE 320,039 340,486 357,376 .365,000 382,060 TOTAL RESOURCES $ 356,328 $ 370,626 $ 380,585 S 390,000 $ 393,160 CITY VIEW CEMETERY TRUST FUND EXPENDITURES 2007 2008 2009 2010 2011 FUNCTION ACTUAL ACTUAL ACTUAL BUDGET BUDGET SALARIES AND WAGES $ 0 $ 0 $ 0 $ 0 5 0 PERSONNEL BENEFITS 0 0 0 0 0 SUPPLIES 0 0 0 0 0 OTHER SERVICES/CHARGES 0 0 0 0 0 INTERGOVTL SERVICES&TAXES 0 0 0 0 0 CAPITAL OUTLAY 0 .0 0 0 0 DE97 SERVICE 0 0 0 0 0 INTERFUND PMT FOR SERVICES 0 0 0 0 0 INTERFUND TRANSFERS 15,842 13,250 9,524 10,000 100 SUB-TOTAL EXPENDITURES 15,842 13,250 9,524 10,000 100 ENDING FUND BALANCE 340,486 357,376 371,061 380,000 393,060 TOTAL $ 356,328 $ 370.626 $ 380,585 $ 390,000 $ 393.160 City of Pasco,Washington 76 2011 Budget CITY VIEW CEMETERY PRE-NEED TRUST FUND The Cemetery Pre-Need Trust Fund is used to account for the pre-sale of burial items. Both interest and principal amounts can be transferred to the Cemetery Fund when grave liners and markers are actually obtained and used. CITY VIEW CEMETERY PRE-NEED TRUST FUND REVENUES 2007 2008 2009 2010 2011 REVENUE ACTUAL ACTUAL ACTUAL BUDGET BUDGET TAXES $ 0 $ 0 $ 0 $ 0 5 0 LICENSES AND PERMITS 0 0 0 0 0 INTERGOVERNMENTAL 0 0 0 0 C CHARGES FOR SERVICES 13,584 12,525 13,950 14,500 8,500 FINES&FORFEITURES 0 0 0 0 C MISCELLANEOUS 2,522 2,683 2,217 1,500 50 OTHER FINANCING SOURCES 0 0 0 0 0 INTERFUND TRANSFERS 0 0 0 0 C TOTAL REVENUES 16,105 15,208 16,167 16,000 8,550 BEGINNING FUND BALANCE 50,071 63,655 76,180 80,000 95,430 TOTAL RESOURCES $ 66,177 $ 78,863 S 92,347 $ 96,000 $ 103,98D CITY VIEW CEMETERY PRE-NEED TRUST FUND EXPENDITURES 2007 2008 2009 2010 2011 FUNCTION ACTUAL ACTUAL ACTUAL BUDGET BUDGET SALARIES AND WAGES $ 0 $ 0 5 0 $ 0 $ 0 PERSONNEL BENEFITS 0 0 0 0 0 SUPPLIES 0 0 0 0 0 OTHER SERVICES/CHARGES 0 0 0 0 0 INTERGOVT'L SERVICES&TAXES 0 D 0 0 0 CAPITAL OUTLAY 0 0 0 0 0 DEBT SERVICE 0 0 0 0 0 INTERFUND PMT FOR SERVICES 0 0 0 0 0 INTERFUND TRANSFERS 2,522 2,683 2,217 1,200 50 SUB-TOTAL EXPENDITURES 2,522 2,683 2,217 1,200 50 ENDING FUND BALANCE _ 63,655 76,180 90.130 94.800 TOTAL $ 66,177 S 78,863 $ 92,347 S 96,000 $ 103,980 City of Pasco,Washington 77 2011 Budget BOULEVARD PERPETUAL MAINTENANCE FUND The Boulevard Perpetual Maintenance Fund was created to account for all monies collected pursuant to subdivision agreements for the purpose of providing perpetual maintenance of developer installed landscaping and fencing along designated boulevards. BOULEVARD PERPETUAL MAINTENANCE FUND REVENUES 2007 2008 2009 2010 2011 REVENUE ACTUAL ACTUAL ACTUAL BUDGET BUDGET TAXES $ 0 $ 0 $ 0 $ 0 $ 0 LICENSES AND PERMITS 0 0 0 0 0 INTERGOVERNMENTAL 0 0 0 0 0 CHARGES FOR SERVICES 0 0 0 0 0 71NES&FORFEITURES 0 0 0 0 0 MISCELLANEOUS 163,165 177,091 175,264 137,000 101,000 OTHER FINANCING SOURCES 0 0 0 0 0 INTERFUND TRANSFERS 0 0 D 0 0 TOTAL REVENUES 163,165 177,091 175,264 137,000 101,000 BEGINNING FUND BALANCE 1,119,555 1,226.595 1,349,395 1,430,000 1.620,294 TOTALRESOURCES $ 1,282,720 $ 1,403,686 $ 1,524,659 $$ 1,567,000 $ 1,721,294 BOULEVARD PERPETUAL MAINTENANCE FUND EXPENDITURES 2007 2008 2009 2010 2011 FUNCTION ACTUAL ACTUAL ACTUAL BUDGET BUDGET SALARIES AND WAGES $ 0 $ 0 $ 0 $ 0 $ 0 PERSONNEL BENEFITS 0 0 0 0 0 SUPPLIES 0 0 0 0 0 OTHER SERVICES/CHARGES 0 4,430 0 0 0 INTERGOVTL SERVICES&TAXES 0 0 0 0 0 CAPITAL OUTLAY 0 0 0 0 0 DEBT SERVICE 0 0 0 0 0 INTERFUND PMT FOR SERVICES 0 0 0 0 0 INTERFUND TRANSFERS 56,125 49,861 37,364 60.000 70,000 SUB-TOTAL EXPENDITURES 56,125 54,291 37,364 60,000 70,000 ENDING FUND BALANCE 1,226,595 1,349,395 1,487,295 1,507,000 1,651,294 TOTAL $ 1,282,720 $ 1.403,686 S 1,524,659 $ 1,567,000 $ 1,721,294 City of Pasco:Washington 78 2011 Budget OLD FIREMEN ' S PENSION TRUST FUND The Fire Pension Fund is used to account for the sources and uses of funds to meet the pension benefit rights of those firemen covered under the Plan prior to the creation of the Law Enforcement Officers and Fire Fighters (LEOFF) pension system by the State Department of Retirement Systems in 1970. OLD FIREMEN'S PENSION TRUST FUND REVENUES 2007 2008 2009 2010 2011 REVENUE ACTUAL ACTUAL ACTUAL BUDGET BUDGET TAXES $ 0 $ 0 $ 0 $ 0 $ 0 LICENSES AND PERMITS 0 0 D 0 0 INTERGOVERNMENTAL 40,123 41,723 39,785 40,000 42,000 CHARGES FOR SERVICES 0 0 0 0 0 FINES&FORFEITURES 0 0 0 0 0 MISCELLANEOUS 289,995 147,473 121,107 150,000 30.000 OT-1ER FINANCING SOURCES 0 0 0 0 0 INTERFUND TRANSFERS 0 0 0 0 0 TOTAL REVENUES 330,118 189,196 160,892 190,000 72,000 BEGINNING FUND BALANCE 3,100,335 _ 3,248,818 3,236.286 31300,000 3,025.692 TOTAL RESOURCES $ 3,430,453 $ 3,438,014 $ 3,397,178 $ 3,490,000 5 3,097,692 OLD FIREMEN'S PENSION TRUST FUND EXPENDITURES 2007 2008 2009 2010 2011 FUNCTION ACTUAL ACTUAL ACTUAL BUDGET BUDGET SALARIES AND WAGES $ 88,581 $ 106,264 $ 92,145 $ 110,000 $ 110,000 PERSONNEL BENEFITS 81,954 83,463 92.352 97.500 97,830 SUPPLIES 0 0 0 0 0 OTHER SERVICES/CHARGES 0 0 0 7,()D0 7,000 INTERGOVT'L SERVICES&TAXES 0 0 0 0 0 CAPITAL OUTLAY 0 0 0 D 0 DEBT SERVICE 0 0 0 D 0 INTERFUND PLIT FOR SERVICES 11,100 12,000 13,200 14,400 16,560 INTERFUND TRANSFERS 0 0 0 0 0 SUB-TOTAL EXPENDITURES 181,635 201,727 197,697 228,900 231,390 ENDING FUND BALANCE 3,248,818 3,236.287 3,199,481 3,261,100 2,866,302 TOTAL $ 3,430,453 $ 3,438,014 $ 3,397,178 $ 3,490,D00 $ 3,097,692 City of Pasco,Washington 79 2011 Budget LANDFILL REMEDIATION FUND The Landfill Remediation Fund was created to account for any future post-closure costs. LANDFILL REMEDIATION REVENUES 2007 2008 2009 2010 2011 REVENUE ACTUAL ACTUAL ACTUAL BUDGET BUDGET TAXES $ 0 $ 0 $ 0 S 0 $ 0 LICENSES AND PERMITS 0 0 0 0 0 INTERGOVERNMENTAL 0 0 0 0 0 CHARGES FOR SERVICES 0 0 0 0 0 FINES&FORFEITURES 0 0 0 0 C MISCELLANEOUS 5,312 14,796 9,994 12,000 9,000 OTHER FINANCING SOURCES 0 0 0 0 0 IN'TERFUND TRANSFERS 0 0 0 0 0 TOTAL REVENUES 5,312 14,796 9,994 12,000 2.000 BEGINNING FUND BALANCE 112,657 117,969 32,765 376,000 400,760 TOTAL RESOURCES $ 117,969 $ 132,765 $ 42759 5 388,DDO $ 401.75C LANDFILL REMEDIATION EXPENDITURES 2007 2008 2009 2010 2011 FUNCTION ACTUAL ACTUAL ACTUAL BUDGET BUDGET SALARIES AND WAGES $ 0 $ 0 $ 0 $ 0 $ 0 PERSONNEL BENEFITS 0 0 0 C 0 SUPPLIES ' 0 0 0 0 0 OTHER SERVICESICHARGES 0 C 0 0 0 INTERGOVT'L SERVICES&TAXES 0 C 0 0 0 CAPITAL OUTLAY 0 0 0 0 0 DEBT SERVICE 0 3 0 0 0 INTERFUND PMT FOR SERVICES 0 3 0 0 0 1NTEIRFUND TRANSFERS 0 0 0 0 0 SUB-TOTAL EXPENDITURES 0 0 0 0 0 RESERVED ENDING FUND BALANCE 100,000 100,000 0 1 DD,000 0 ENDING FUND BALANCE 17,969 32,765 42,759 288,000 401,760 TOTAL $ 117,969 $ 132,765 5 42,759 $ 388,000 $ 401,750 City of Pasco,Washington 80 2011 Budget LOCAL IMPROVEMENT DISTRICT GUARANTY FUND The Local Improvement District Guaranty Fund is used to account for the guaranteeing of payment of bonds and coupons of any City local improvement district created after the creation of the Guaranty f=und. L. I. D. GUARANTY FUND REVENUES 2007 2008 2009 2010 2011 REVENUE ACTUAL ACTUAL ACTUAL BUDGET BUDGET TAXES S 0 $ 0 S 0 $ 0 $ 0 LICENSES AND PERMITS 0 0 0 0 0 INTERGOVERNMENTAL 0 0 0 0 0 CHARGES FOR SERVICES 0 0 0 0 0 FINES 8 FORFEITURES 0 0 0 0 0 MISCELLANEOUS 72,219 62,717 44,715 50,500 1,500 OTHER FINANCING SOURCES 0 0 0 0 0 INTERFUND TRANSFERS 0 0 0 0 0 TOTAL REVENUES 72,219 62,717 44,715 50,500 1,500 BEGINNING FUND BALANCE 1,585,649 1,657,855 1,720,559 735,500 977,374 TOTAL RESOURCES S 1,657.868 $ 1,720,572 $ 1,765,274 S 786,000 S 978,874 L. I. D. GUARANTY FUND EXPENDITURES 2007 2008 2009- 2010 2011 FUNCTION ACTUAL ACTUAL ACTUAL BUDGET BUDGET SALARIES AND WAGES $ 0 $ 0 $ 0 S 0 S 0 PERSONNEL BENEFITS 0 0 0 0 0 SUPPLIES 0 0 0 0 0 OTHER SERVICES/CHARGES 0 0 0 0 0 INTERGOVT'L SERVICES S TAXES 13 13 13 0 0 CAPITAL OUTLAY 0 0 0 5,000 0 DEBT SERVICE 0 0 0 0 0 INTERFUND PMT FOR SERVICES 0 0 0 0 0 INTERFUND TRANSFERS 0 0 809.888 0 0 SUB-TOTAL EXPENDITURES 13 13 809,901 5,000 0 ENDING FUND BALANCE 1.657,855 1,720,559 955,373 781,000 978,874 70-AL $ 1,657,868 $ 1,720,572 S 1,755,274 S 786,000 $ 978,874 City of Pasco,Washington 81 2011 Budget CAPITAL EQUIPMENT PURCHASES GENERALFUND 2011 DEPARTMENT CAPITAL EQUIPMENT AMOUNT POLICE GRANT FUNDED EQUIPMENT 25,420 NON-DEPARTMENTAL CITY MANAGER 20,000 POLICE EQUIPMENT 22,000 FIRE EQUIPMENT 16;000 ADMIN &COMMUNITY SVCS EQUIPMENT 160;000 COMMUNITY DEVELOPMENT 0 ENGINEERING 0 VEHICLES 0 COMPUTERS &SOFTWARE 200,000 ANIMAL CONTROL 9,600 427,600 TOTAL GENERAL FUND $ 453,020 STREETFUND OTHER MACHINERY& EQUIPMENT $ 0 AMBULANCE SERVICE FUND OTHER MACHINERY & EQUIPMENT $ 0 WATERISEWER FUND WATER ADMINISTRATION 0 WATER OPERATIONS EQUIPMENT 0 WATER FILTER PLANT 90,373 SEWER ADMINISTRATION 0 SEWER COLLECTION EQUIPMENT 0 SEWER TREATMENT PLANT EQUIPMENT 26,000 PROCESS WATER REUSE FACILITY EQUIPMENT 0 STORMDRAIN EQUIPMENT 0 IRRIGATION EQUIPMENT 0 118,373 EQUIPMENT RENTAL OPERATIONS & MAINTENANCE FUND SHOP EQUIPMENT $ 0 EQUIPMENT REPLACEMENT FUND VEHICLE REPLACEMENTS - GOV TYPE 103,500 VEHICLE REPLACEMENTS- BUS TYPE 423,000 TOTAL ALL FUNDS $ 1,097,893 City of Pasco 82 2011 Budget OROIMANCE NO. 3982 AN ORDINANCE ADOPTING THE CITY OF PASCO CAPITAL PROJECTS BUDGET FOR THE YEAR 2011 WHEREAS,subsequent to pW notim and pubic hearing twoon.the City Council of the City o1 Pasco has approved the fokowing Capital Projects Budget for the year 2011:NOW.THEREFORE, THE CITY COUNCIL OF THE CITY OF PASCO DOES ORDAIN AS FOLLOWS: Section One. That capltgl pr*cIs are hereby authorized e6 detailed below. The f0krMng echddule summarizes (1)newty dulhortzed projed3,(2)previousty authorized projects whW have hens authartzation intreased, and(3)pmv"y au&a ed pro)ects wtdch have had author¢ation deomased. INCREASE TOTAL PREVIOUS (DECREASE) NEW PROJECT CAI, IECT& AUTHORITY AUTHORITY PROJECT AUTO HORITY CITY HALL ROOF REPAIR $0 $0 207,000 $297.000 NEIGHI#ORHOOD PARK(LINDA LOVIISA) 0 0 2$5.000 265,000 IRRIGATION SYSTEM IMPROVEMENTS 0132 COORD 0 0 50.000 5D,00D PWRF IRRIGATION UPGRADE 0 0 150.000 150.000 2091 MISC SEWER IMPROVEMENTS 0 0 50,000 50,000 2011 MISC SEWER LINE EXTENSIONS 0 0 500,000 500,000 2011 MISC SEWER LINE REPLACEMENTS 0 0 5W.D00 500,000 2011 MISC STORMWATER IMPROVEMENTS 0 0 55,D00 55,000 2011 DRYWELL RETROFITS 0 0 50.1300 50,000 4TH AVE ENHANCEMENTS•SOUTH 0 0 850,600 $50,000 ALLEY HARDSURFACING 0 0 SO,= 60.000 2011 OVERLAY&CRACK SEAL 0 0 91 D,D00 910,000 2011 MISC STREET IMPROVEMENTS 0 0 511)DD 501000 2017 MISC WATER LINE IMPROVEMENTS 0 0 150,OD6 150,000 2011 WASTER DISTRIS LINE EXTENSIONS 0 0 130,1100 150,000 2011 WATER FILTRATION PLANT IMPROVE 0 0 100.600 1001000 2011 METER REPLACEWOSS CONNECTION 0 0 1$01000 1501000 ROAD 68 iMPROVEMENTS 3001000 30D,DDD 600.000 "A"ST AN])$R 12 INTERCHANGE 301000 10,OOD 40,000 LENS STREET OVERPASS 4.1DO,D00 5751000 4,705,000 WASTE WATER TREATMENT PLANT EXPANSION _ 330.000 1,550,000 1.880,000 TOTAL $ 4.560.000 S 7 5 4.357.000 5 11,742,0U0 Section Two. This Ordinance shaft be in iWl fore and 0e1 on January 1,2011. PASSED by V*illy Cowd of the City of Pam this latb day of December,2010, ATTEST: C MATT NS.MAYOR APPROVED AS TO FORM: i F_LAND B KERR,OF ATTORNEY $3 CITY OF PASCO 2011 CAPITAL PROJECTS BUDGET INCREASE ESTIMATED CURRENT (DECR) INITIAL TOTAL AUTHORITY DEPARTMENT PROJECT TITLE AUTHORITY AUTHORITY AUTHORITY PROJECT COST NEW FACILITIP_$ CITY HALL ROOF REPAIR 297,000 297,000 NEW RECREATION NEIGHBORHOOD PARK(LINDA LOVIISA) 265,000 265,000 NEW IRRIGATION IRRIGATION SYSTEM IMPROVEMENTS 1.182 COORD 50,000 50,000 NEW PWRF PWRF IRRIGATION UPGRADE 150,000 150.000 NEW SEWER 2011 MISC SEWER IMPROVEMENTS 50,000 50.000 NEW SEWER 2011 MISC SEWER LINE EXTENSIONS 500,000 500,000 NENf SEWER 2011 MISC SEWER LINE REPLACEMENTS 500,000 500,000 NEW -STORM 2011 MISC STORMWATER IMPROVEMENTS 55,000 55,000 NEW STORM 2011 DRYWELL RETROFITS 50,000 50,000 I NEW STREETS 4TH AVE ENHANCEMENTS-SOUTH 850,000 850,000 i NEW STREETS ALLEY HARDSURFACING 80,000 80,000 NEW STREETS 2011 OVERLAY&CRACK SEAL 910,000 910,000 NEW STREETS 2011 MISC STREET IMPROVEMENTS 50,000 50,000 NEW WATER 2011 MISC WATER LINE IMPROVEMENTS 150,000 150.000 NEW WATER 2011 WASTER DISTRIB LINE EXTENSIONS 150,000 150,000 NEW WATER 2011 WATER FILTRATION PLANT IMPROVE 100,000 100,000 NEW WATER 2011 METER REPLACEICROSS CONNECTION 150,000 150,000 CONTINUING CITY MANAGER POLICE STATION I MUNICIPAL COURT BUILDING 700.000 700,000 CONTINUING RECREATION CHIAWANA PARK UPGRADES 210,000 210,000 CONTINUING RECREATION LUCAS PARK RENOVATION 60,000 60,000 CONTINUING RECREATION ROAD 54(ERWEN PROPERTY)IMPROVEMENTS 30,000 30,000 CONTINUING RECREATION SOCCER FACILITY 200,000 200,000 CON71NUING COMM DEVEL 20TH AVENUE GATEWAY` 130,000 130,000 CONTINUING STREETS 4TH AVE CORRIDOR-NORTH SEGMENT 300,000 300,000 CONTINUING STREETS 2010 ANNUAL OVERLAY&CRACK SEAL 910,000 910,000 CONTINUING STREETS HARRIS ROAD REALIGNMENT 250,000 260.000 CONTINUING STREETS 2010 MISC TRAFFIC SIGNAL IMPROVEMENTS 100,000 100,000 CONTINUING STREETS ROAD 66 IMPROVEMENT$ 300,000 300,000 600,000 CONTINUING STREETS "A"STAND SR 12 INTERCHANGE 30,000 10,000 40,000 CONTINUING STREETS COLUMBIA RIVER BRIDGE STUDY 25,000 25,000 CONTINUING STREETS 1.182 AND ROAD 45 OFF RAMP 100,000 100,000 CONTINUING STREETS LEWIS STREET OVERPASS 4,190,000 676,000 4,765,000 CONTINUING STREETS ROAD 100 AND 1.182 RAMPS 2,000,000 2,000,000 CONTINUING STREETS ROAD 100 AND SANDIFUR SIGNALS 350,000 350,000 I '-he Current Authority for this project includes the 2010 Supplemental Budget Request amounL 84 INCREASE ESTIMATED CURRENT (DECREASE) INITIAL TOTAL AUTHORITY DEPARTMENT PROJECT TITLE AUTHORITY AUTHORITY AUTHORITY PROJECT COST CONTINUING PWRF PROC.WATER REUSE FACILITY IRRIGATION UPGRADE 110,000 110,000 CONTINUING SEWER COMMERCIAL AVE SEWER LINE EXTENSION$PUMP ST. 500,000 500,000 CONTINUING SEWER 2010 SEWER LINE REPLACEMENTS $00,000 500,000 CONTINUING SEWER 2010 WASTE WATER TREATMENT PLANT EXPANSION 330,000 1,850,000 1,980,000 CONTINUING SEWER NEW WASTEWATER TREATMENTALANT 220,000 220,000 CONTINUING STORMWATER 2010 MISC STORMWATER IMPROVEMENTS 60,000 60,000 CONTINUING WATER-IRRIG IRRIGATION SYSTEM IMPROVEMENTS 100,000 100,000 CONTINUING WATER-IRRIG WELLHOUSES 160,00D 150,000 CONTINUING WATER BROADMOOR PUMP STATION IMPROVEMENTS 600,000 600,000 CONTINUING WATER COMMERCIAL AVENUE WATERLINE EXTENSION 250,000 250,000 CONTINUING WATER 2010 MISC WATER IMPROVEMENTS 80.000 80,000 CONTINUING WATER ROAD 100 CORRIDOR NORTH 40,000 40,OOD CONTINUING WATER 2010 WATER DISTRIBUTION LINE EXTENSIONS 300,000 300,000 CONTINUING WATER COMMERCIAL!SR 121 LEWIS STREET WATER LINE 600.000 600,000 CONTINUING WATER WATER FILL STATIONS 200;000 200,000 CONTINUING WATER WEST SIDE WATER TREATMENT PLANT* 12,000,000 12,000,000 CLOSE RECREATION MEMORIAL POOL RENOVATION* 3,825,700 3,825,700 CLOSE RECREATION M L KING CENTER REMODEL 125,000 125,000 CLOSE RECREATION LUCAS PARK RENOVATION 80,000 60,000 CLOSE STREETS CDMMERCIAL AVENUE IMPROVEMENTS 840,000 840,000 CLOSE STREETS COMMERCIAL AVENUE RECONSTRUCTION 200,000 200,000 CLOSE STREETS 2010 MISC STREET IMPROVEMENTS 50,000 50,000 CLOSE SEWER E ROAD 40 SEWER EXTENSION 1,050,000 1,050,000 CLOSE SEWER ROAD 64 AND ARGENT SEWER IMPROVEMENT 660,000 560,000 CLOSE SEWER 2010 MISC SEWER IMPROVEMENTS 70,000 70,000 CLOSE SEWER 2010 SEWER LINE EXTENSIONS 500,000 500,000 CLOSE WATER 2010 WATER FILTRATION PLANT IMPROVEMENTS 200,000 200,000 CLOSE WATER REPLACEMENT OF AC WATERPIPE* 1,400,000 1,400,DD0 CLOSE WATER ROAD 36 PUMP STATION LANDSCAPING 60,000 60,000 CLOSE WATER 2010 WATER METER REPLACEMENTICROSS CONNECT 140,000 140,000 CLOSE STORMWATER 2010 STORMWATER COMPLIANCE 150,000 150,000 36 156,700 1 2,535,000 1 4,357,0001 42.047.700 Tre Current Authority for this project indudes the 2010 Supplemental Budget Request amount. 86 INDIVIDUAL PROJECT SHEETS ss CITY OF PASCO CIP PROJECT FORM CIP Category Administrative Offices Funding Type Capital Improvement Project Name City Hall Roof Repair Project# Location 526 N 3rd Ave Description Roof Repairs Department Admin & Comm Svcs Divislon Facilities Date Initiated Justification Benefits Existing roof requires annual repairs due to leaks; frequency and severity increasing. Replacement will eliminate problem and avoid potential mold issues. Project Status New CIP Project Budget Number 193 History TPrevious Years Funding previous Years Expenses CIP Project Costs ($ in thousands) COST COMPONENT 2011 2012 2013 2014 2015 2016 TOTAL Land & Right-Of-Way Design & Engineer I II Construction 297.0 I l 297.0 Other Total 297,0 297.0 Revenue Sources ($ in thousands) FUNDING SOURCE 2011 2012 2013 2014 2015 2016 TOTAL CIF 297.0 297.0 Total 297.0 297.0 Annual Operating Budget Impact COST / REVENUE 2011 2012 2013 2014 2015 2016 TOTAL Costs Revenue Net Impact 87 CITY OF PASCO CIP PROJECT FORM CIP Category . Culture and Recreation Funding Type Park Dev Fund Project Name Neighborhood Park (Linda Loviisa) Project# Location South of Burden and Road 54 Description New neighborhood park Department Admin & Comm Svcs Division Facilities Date Initiated Justification Benefits The park property has been dedicated to the City. It is estimated that development will occur at a pace necessitating development of the park in 2012 or 2013. Project Status In Prior CIP - Unfunded Budget Number 192-410-59476 History I Previous Years Funding Previous Years Expenses CIP Project Costs ($ in thousands) COST COMPONENT 2011 2012 2013 2014 2015 2016 TOTAL Land & Right-Of-Way Design & Engineer 15.0 I� I 15.0 Construction 250.0[ I L 250.0 Other Total 265.0 265.0 Revenue Sources ($ in thousands) FUNDING SOURCE 2011 2012 2013 2014 2015 2016 TOTAL Park Devel Fund 265.0 265.0 [ 1 Total 265.0 265.0 Annual Operating Budget impact COST/ REVENUE 2011 2012 2013 2014 2015 2016 TOTAL Costs 10.0 10.0 10.0 10.0 10.0 50.0 Revenue Net Impact <10.0> <10.0> <10.0> <10.0�- <50.0> 88 CITY OF PASCO CIP PROJECT FORM CIP Category Irrigation System Funding Type Utility Fund Project Name Irrigation System Improvements Project# Location 1-482 Corridor Description Miscellaneous irrigation system improvements Department Public Works/Engineering I Division Irrigation Date Initiated Justification Benefits Make irrigation system improvements to improve reliability; add transmission pipelines; site improvements; replace well pumps as the system and customer base expands. Project Status In Prior CIP - Unfunded Budget Number 410-795-54490 History I Previous Years Funding $0 Previous Years Expenses $0 CIP Project Costs ($ in thousands) COST COMPONENT 2011 2012 2013 2014 2015 2016 TOTAL Land & Right-Of-Way Design & Engineer Construction I 50.0 50.01 50.0 50.01 50.0 + 50.0 300.0 Other Total 50.0 50.0 50.0 50.0 50.0 50.0 300.0 Revenue Sources ($ in thousands) FUNDING SOURCE 2011 2012 2013 2014 2015 2016 TOTAL Irrigation Utility 50.0 50.0 50.0 50.0 50.0 50.0 300.0 Total 50.0 50.0 50.0 50.0 50.0 50.0 300.0 Annual Operating Budget Impact COST/ REVENUE 2041 2012 2013 2014 2015 2016 TOTAL Costs Revenue Net Impact 89 CITY OF PASCO CIP PROJECT FORM CIP Category Process Reuse Facility Funding Type Utility Fund Project Name PWRF Irrigation Upgrade Project# Location Process Water Reuse Facility Description Irrigation Upgrade Department Public Works/Engineering I Division PWRF Date initiated Justification Benefits Facilities upgrade for lagoon and/ or irrigation systems to the Process Water Reuse Facility; such as center pivot replacement, and equipment not covered under contracts with food processors. Project status in Prior CIP - Unfunded Budget Number 410-775-59435 History I Previous Years Funding $0 Previous Years Expenses $0 CIP Project Costs ($ in thousands) COST COMPONENT 2011 2012 2013 2014 2015 2016 TOTAL Land & Right-Of-Way Design & Engineer Construction 150.0 110.01 80.01 80.01 80.01 80.0 580.0 Other Total 150.0 110.0 80.0 80.0 80.0 80,0 580.0 Revenue Sources ($ in thousands) FUNDING SOURCE 2011 2012 2013 2014 2015 2016 TOTAL PWRF Utility 150.0 110.0 80.0 80,0 8014 80.0 580.0 Total 150.0 110.0 80.0 80.0 8010 80.0 580.0 Annual Operating Budget Impact COST / REVENUE 2011 2012 2013 2014 2015 2016 TOTAL Costs Revenue Net Impact 90 CITY OF PASCO CIP PROJECT FORM CIP Category Sewer Treatment and Collection Funding Type Utility Fund Project Name Miscellaneous Sewer Improvements Project# Location Various Locations Description Miscellaneous Sewer Improvements Department Public Works/Engineering I Division Sewer Date Initiated Justification Benefits Small sewer projects found during routine maintenance. Project Status In Prior CIP - Unfunded Budget Number 410-770-59435 History I previous Years Funding $0 Previous Years Expenses $0 CIP Project Costs ($ in thousands) COST COMPONENT 2011 2012 2013 2414 2015 2016 TOTAL Land & Right-Of-Way Design & Engineer Construction 50.0 50.0 50. 50.01 50.01 50.0 300.0 Other Total 50.0 50.0 50.0 50A 50.0 50.0 300.0 Revenue Sources ($ in thousands) FUNDING SOURCE 2011 2012 2013 2014 2015 2016 TOTAL Sewer Utility 50.0 50.0 50.0 50.0 50.0 50.0 300.0 Total 50.0 50.0 50.0 50.0 50.0 50.0 300.0 Annual Operating Budget Impact COST / REVENUE 2011 2012 2013 2014 2015 2016 TOTAL Costs Revenue Net Impact 91 CITY OF PASCO CIP PROJECT FORM CIP Category Sewer Treatment and Collection Funding Type Utility Fund Project Name Sewer Line Extensions lProject# Engineering Location City Wide Description Extension of sewer pipelines - also will help pay for oversizing of lines in various develeopments. Department Public Works/Engineering I Division Sewer Date initiated Justification Benefits Extend sewer pipelines within the City limits and also help pay for oversizing of lines in various developments. The majority of projects will be west of Road 48. The program anticipates future annexations and need to extend sewers. ULID's will be used where applicable. Project Status In Prior CIP - Unfunded Budget Number 410-770-59435 History I Previous Years Funding $0 Previous Years Expenses $0 CIP Project Costs($ in thousands) COST COMPONENT 2011 2012 2013 2014 2015 2016 TOTAL Land & Right-Of-Way Design & Engineer Construction 500.0 200.0 200.0 200.01 200.0 200.0 11500.0 Other Total 500.0 200.0 200.0 200.0 200.0 200.0 1,500.0 Revenue Sources ($ in thousands) FUNDING SOURCE 2011 2012 2013 2014 2015 2016 TOTAL Sewer Utility 500.0 200.0 200.0 200.0 200.0 200.0 1,500.0 Total 500.0 200.0 200.0 200.0 200.0 200.0 1,500.0 Annual Operating Budget Impact COST / REVENUE 2011 2012 2013 2014 2015 2016 TOTAL Costs Revenue Net Impact 92 CITY OF PASCO CIP PROJECT FORM CIP Category Sewer Treatment and Collection Funding Type Utility Fund Project Name Sewer Line Replacement Project# Engineering Location Various Locations Description Work to be done on an as-need basis.. Department Public Works/Engineering I Division Sewer Date Initiated Justification Benefits Continue work to maintain integrity of collection system. The relining of old sewer pipelines is anticipated to take three to four years in the old section of the city._Approximately 66,000 feet have been rehabilitated with approximately 60,000 feet still needing to be done. Protect Status In Prior CIP - Unfunded Budget Number 410-770-59436 History I Previous Years Funding $0 Previous Years Expenses $0 CIP Project Costs($ in thousands) COST COMPONENT 2011 2012 2013 2014 2015 2016 TOTAL Land & Right-Of-Way Design & Engineer Construction 500.0 500,01 500.0 500.0 0.0 0.0 2,000.0 - Other Total 500.0 500.0 500.0 500.0 0.0 0.0 2,000.0 Revenue Sources ($ in thousands) FUNDING SOURCE 2011 2012 2013 2014 2015 2016 TOTAL Sewer Utility 500.0 500.0 500.0 500.0 0.0 0.0 2,000.0 �_I l �I 1 Total 500.0 500.0 500.0 500.0 0.0 0.0 2,000.0 Annual Operating Budget Impact COST / REVENUE 2011 2012 2013 2014 2015 2016 TOTAL Costs Revenue Net Impact 93 CITY OF PASCO CIP PROJECT FORM GIP Category Sewer Treatment and Collection Funding Type Utility Fund Project Name WWTP Expansion Project# Location Waste Water Treatment Plant Description Improvements and Expansion at the WWTP Department Public Works/Engineering Division Sewer Date Initiated Justification Benefits The WWTP needs improvements and expansion as growth occurs and work force increases. General upgrades are needed at the wastewater treatment plant (drying bed modifications, mechanical). The addition of a third primary clarifier with additional improvements for activated sludge is also needed. This project has been accelerated one year due to available funding from the 2010 Water and Sewer Revenue Bond sold. Project Status in Prior CIP - Unfunded Budget Number 410-770-59435 History I Previous Years Funding Previous Years Expenses CIP Project Costs ($ in thousands) COST COMPONENT 2011 2012 2013 2014 2015 2016 TOTAL Land & Right-Of-Way Design & Engineer 150.01 30.01 30,0 30.0 50.01 50.0 340.0 Construction 1,500.0 300.01 200.1} 200.01 400.0 400.0 3,000.0 Other Total 1,650.0 330.0 230.0 230.0 450.0 450.0 3,340.0 Revenue Sources ($ in thousands) FUNDING SOURCE 2011 2012 2013 2014 2015 2016 TOTAL Sewer Utility 330.0 230.0 230.0 450.0 450.0 1,690.0 Revenue Bond (2010) 1,650.0 1 1 1,650.0 Total 1,650.0 330.0 230.0 230.0 450.0 450.0 3,340.0 Annual Operating Budget Impact COST / REVENUE 2011 2012 2013 2014 2015 2016 TOTAL Costs Revenue Net Impact 94 CITY OF PASCO CIP PROJECT FORM CIP Category Stormwater Collection Funding Type Utility Fund Project Name Miscellaneous Stormwater Improvements Project# Location Variou Locations Description Repair and extend storm water system Department Public Works/Engineering I Division Storm water Date Initiated i Justification Benefits Repair and extension as needed for storm water facilities. 10 areas of relining storm drain pipe approximately 200 ft - $25K - Miscellaneous areas $30K. Project Status Budget Number 410-790-59438 History I Previous Years Funding Previous Years Expenses CIP Project Costs ($ in thousands) COST COMPONENT 2011 2012 2013 2014 2015 2016 TOTAL Land & Right-Of-Way Design & Engineer Construction 55.0[ 55.0 55.0 55,0 55.0 55.0 330.0 Other Total 55.0 55.0 55.0 55.0 55.0 55.0 330.0 Revenue Sources (S in thousands) FUNDING SOURCE 2011 2012 2013 2014 2015 2016 TOTAL Stormwater Utility 55.0 55.0 55.0 55.0 55.0 55.0 330.0 l l f I Total 55.0 5510 55.0 55.0 55.0 55.0 330.0 Annual Operating Budget Impact COST/ REVENUE 2011 2012 2013 2014 2015 2016 TOTAL Costs Revenue Net Impact 95 CITY OF PASCO CIP PROJECT FORM CIP Category Stormwater Collection Funding Type Utility Fund Project Name Stormwater Compliance Project# Location City wide Description Retrofit of Drywells Department Public Works/Engineering I Division Stormwater Date initiated Justification Benefits This project anticipates GPS mapping of the existing system and possible retrofit of drywells in close proximity of groundwater due to new state regulations on storm water discharges. Project status In Prior CIP - Unfunded Budget Number 410-790-59438 History I Previous Years Funding $0 1 Previous Years Expenses $0 CIP Project Costs ($ in thousands) COST COMPONENT 2011 2012 1 2013 2014 2015 2016 TOTAL Land & Right-Of-Way Design & Engineer Construction 1 50.0 50.0 50.0 50.0 50.0 50.01 300.0 Other .Total 50.0 50.0 50.0 50.0 59,0 50.0 300.9 Revenue Sources ($ in thousands) FUNDING SOURCE 2011 2012 2013 2014 2015 2016 TOTAL Stormwater Utility 50.0 50.0 50.0 50.0 50.0 50.0 300,0 Total 50.0 50.0 50.0 50.0 50.0 5010 30010 Annual Operating Budget Impact COST/ REVENUE 2011 2012 2013 2014 2015 2016 TOTAL Costs Revenue Net Impact 96 CITY OF PASCO CIP PROJECT FORM CIP Category Streets, Drainage and Pedestrian Facilities Funding Type Capital Improvement Project Name 4th Avenue Enhancement - South Segment Project# Engineering Location 4th Avenue from Court Street to Sylvester Street Description Pedestrian, bicycle and landscape enchancement Department Public Works/Engineering I Division Engineering Date Initiated Justification Benefits Implement recommended safety and corridor improvement on 4th Avenue between Court Street and Sylvester Street, including: - Reduce to 3- lanes with traffic circle @ intersection of 3rd & 4th. -Add pedestrian safety improvements at intersections and crosswalk. Add designated bike lanes. - Add landscaping. Project Status In Prior CIP - Unfunded Budget Number 367-660-69480 History I Previous Years Funding Previous Years Expenses CIP Project Costs ($ in thousands) COST COMPONENT 2011 2012 2013 2014 2015 2016 TOTAL Land & Right-Of-Way Design & Engineer 50,0I�I I 50.0 Construction 800.0 800.0 Other Total 850.0 850.0 Revenue Sources ($ in thousands) FUNDING SOURCE 2011 2012 2013 2014 2015 2016 TOTAL CIF Funding 450.0 450.0 T.E.Grant 400.0 I I I 400.0 Total 850.0 850.0 Annual Operating Budget Impact COST / REVENUE 2011 2012 2013 2014 2015 2016 TOTAL Costs Revenue Net Impact 97 CITY OF PASCO CIP PROJECT FORM CIP Category Streets, Drainage and Pedestrian Facilities Funding Type Arterial Street Fund Project Name "A" Street and SR 12 Interchange Project# Location "A" Street and SR 12 Description New Interchange at "A" Street and SR 12 Department Public Works/Engineering I Division Streets Date Initiated Justification Benefits New Interchange at SR 12 between "A" Street and Sacajawea Road. WSDOT will be the lead on this project. Project Status Budget Number 120-750-59530 History I Previous Years Funding Previous Years Expenses CIP Project Costs($ in thousands) COST COMPONENT 2011 2012 2013 2014 2015 2016 TOTAL Land & Right-Of-Way Design & Engineer 10.0 10.0 10.0 110 � 10.0 I 50.0 Construction Other Total 10.0 10.0 10.0 10.0 10.0 50.0 Revenue Sources ($ in thousands) FUNDING SOURCE 2011 2012 2013 2014 2015 2016 TOTAL Arterial Street 10.0 10.0 10.0 I 10.0 1 o.0 50.0 Total 10.0 10.0 10.0 10.0 10.0 50.0 Annual Operating Budget Impact COST / REVENUE 2011 2012 2013 2014 2015 2016 TOTAL Costs Revenue Net Impact 98 CITY OF PASCO CIP PROJECT FORM CIP Category Streets, Drainage and Pedestrian Facilities Funding Type Capital Improvement Project Name Alley Chip Sealing Project# Location Various Description Chip Seal Gravel Alleys Department Public Works/Engineering I Division Streets Date Initiated Justification Benefits Chip sealing on alleys that are currently gravel. Project Status New CIP Project Budget Number CIF Funding History I Previous Years Funding Previous Years Expenses CIP Project Costs ($ in thousands) COST COMPONENT 2011 2012 2013 2014 2015 2016 TOTAL Land & Right-Of-Way Design & Engineer Construction 1 80.01 80.01 80.c) 80.01 80.01 480.0 Other Total 80.0 80.0 80.0 80.0 80.0 80.0 480.0 Revenue Sources ($ in thousands) FUNDING SOURCE 2011 2012 2013 1 2014 2015 2016 TOTAL CIF Funding 80.0 80.0 80.0 80.0 80.0 80.0 480.0 F— -I f 1 I Total 80.0 80.0 80.0 80.0 80.0 80.0 480.0 Annual Operating Budget Impact COST / REVENUE 2011 2012 2013 2014 2015 2016 TOTAL Costs Revenue Net Impact 99 CITY OF PASCO CIP PROJECT FORM CIP Category Streets, Drainage and Pedestrian Facilities Funding Type Street Overlay Fund Project Name Annual Overlay and Crack Seal Project Project# Engineering Location Various Streets Description Annual (15 Yr) Street Overlay and Crack Seal Program Department Public Works/Engineering I Division Streets Date Initiated Justification Benefits Maintain good streets within the City. Overlay streets on a 15-year cycle to avoid reconstruction of those streets previously improved to City Standards. Project Status In Prior CIP - Unfunded Budget Number 130-755-59530 History I Previous Years Funding $0 Previous Years Expenses $0 CIP Project Costs ($ in thousands) COST COMPONENT 2011 2012 2013 2014 2015 2016 TOTAL Land & Right-Of-Way Design & Engineer I 10.0{ 10.01 10.0 10.0 I 10.0 10.0 60.0 Construction 900.0! 900,0 1,000.0 1,000.0 1,000.0 1,000.0 5,800.0 Other Total 910.0 910.0 1,010,0 1,010.0 1,010.0 1,010.0 5,860.0 Revenue Sources ($ in thousands) FUNDING SOURCE 2011 2012 2013 2014 2015 F2016 TOTAL Street Overlay Fund 910.0 910.0 1,010.0 1,010.0 1,010.0 I 1,010.0 5,860.0 I I ! 1 I I Total 910.0 910.0 1,010.0 1,010.0 1,010.0 1,010.0 5,860.0 Annual Operating Budget Impact COST 1 REVENUE 2011 2012 2013 2014 2015 2016 TOTAL Costs Revenue Net Impact 100 CITY OF PASCO CIP PROJECT FORM CIP Category Streets, Drainage and Pedestrian Facilities Funding Type Arterial Steet Fund Project Name Miscellaneous Street Improvements Project# Location Various locations in the City Description Miscellaneous street, curb, gutter& etc. improvements Department Public Works/Engineering I Division Streets Date Initiated Justification Benefits Work to be done as needed. Project Status In Prior CIP - Unfunded Budget Number 120-750-59530 History I Previous Years Funding $0 Previous Years Expenses $0 CIP Project Costs ($ in thousands) COST COMPONENT 2011 2012 2013 2014 2015 2016 TOTAL Land & Right-Of-Way Design & Engineer Construction 50,01 50.0 50.0 50.01 50.0 50.0 300.0 W Other Total 50.0 50.0 50,0 50.0 50.0 50.0 300.0 Revenue Sources ($ in thousands) FUNDING SOURCE 2011 2012 2013 2014 2015 2016 TOTAL Arterial Street Fund 50.0 50.0 50.0 50.0 50.0 50.0 300.0 Total 50.0 50.0 50.0 50.0 50,0 50.0 300.0 Annual Operating Budget Impact COST / REVENUE 2011 2012 2013 2014 2015 2016 TOTAL Costs Revenue Net Impact 101 CITY OF PASCO CIP PROJECT FORM CIP category Streets, Drainage and Pedestrian Facilities Funding Type Other Project Name Road 68 Improvements iProject# Engineering Location Burden Blvd Description Add southbound lane from Burden Blvd. to allow a double right onto 1-182 ramp Department Public Works/Engineering I Division Streets Date Initiated Justification Benefits Phase 1 adding a traffic lane will increase the capacity at Road 68 and burden by making westbound to southbound double left turns on Burden more functional. Phase 1 complete. Phase 2 will add another lane to the on-ramp allowing two southbound lanes to go west on 1-182. Project will require WSDOT prior approval. Project Status In Prior CIP - Unfunded Budget Number 120-750-59530 History I Previous Years Funding $0 Previous Years Expenses $0 CIP Project Costs ($ in thousands) COST COMPONENT 2011 2012 2013 2014 2015 2016 TOTAL Land & Right-Of-Way Design & Engineer 30.0 �I I 30.0 Construction 270.0 �— 270.0 Other Total 300.0 300.0 Revenue Sources ($ in thousands) FUNDING SOURCE 2011 2012 2013 2014 2015 2016 TOTAL Traffic Impact fees 150.0 150.0 Arterial Stir. fund 150.0 I 150.0 I Total 300.0 300.0 Annual Operating Budget Impact COST / REVENUE 2011 2012 2013 2014 2015 2016 TOTAL Costs Revenue Net Impact 102 CITY OF PASCO CIP PROJECT FORM CIP Category Streets, Drainage and Pedestrian Facilities Funding Type Other Project Name Lewis Street Overpass JProject# Engineering Location Lewis Street between 2nd Avenue and Oregon Ave Description Construct New Overpass to replace the Lewis Street Underpass Department Public Works/Engineering I Division Streets Date Initiated Justification Benefits Build a new overpass to replace the existing underpass which is deteriorating. State funds ($3M) have been assigned to the project and federal funds ($750K) have been allocated. Land appraisal and acquisition is under way as is design engineering. Cost/Funding figures for 2011 represent estimates of ongoing 2010 work to be completed in 2011. Project status In Prior CIP - Funded Budget Number 120-750-59530 History I Previous Years Funding Previous Years Expenses CIP Project Costs($ in thousands) COST COMPONENT 2011 2012 2013 2014 2015 2016 TOTAL Land & Right-Of-Way 1,125,0 1,125.0 Design & Engineer I 750.0 750.0 Construction 25,000.0 I 25,000,0 Other Total 1,875.0 25,000.0 26,875.0 Revenue Sources ($ in thousands) FUNDING SOURCE 2011 2012 2013 2014 2015 2016 TOTAL Federal 750.0 10,000.0 10,750.0 State 550.0 10,000.0 1 I I 10,550.0 City (LTGO) 5,000.0 � � 5,000.0 City (CIF) 575.0 575.0 Total 1,875.0 25,000.0 26,875.O Annual Operating Budget Impact COST / REVENUE 2011 2012 2013 2014 2015 2016 TOTAL Costs Revenue Net Impact 103 CITY OF PASCO CIP PROJECT FORM CIP Category Water Supply, Treatment, Dist. & Storage Funding Type Utility Fund Project Name Miscellaneous Water Improvements Project# Location Various Locations Description Miscellaneous Water Line Improvements Department Public Works/Engineering I Division Water Date Initiated Justification Benefits "An St - 12" water line repair under RR - projects as prioritized. Relocate water service out of alleys , Sylvester & Road 60 water line replacement. Project Status In Prior C1P - Unfunded Budget Number 410-760-59434 History I Previous Years Funding $0 1 Previous Years Expenses $0 CIP Project Costs ($ in thousands) COST COMPONENT 2011 2012 2013 2014 2015 2016 TOTAL Land & Right-Of-Way Design & Engineer Construction 150.0 150.0 300.0 Other Total 150.0 150.0 300.0 Revenue Sources ($ in thousands) FUNDING SOURCE 2011 2012 2013 2014 2015 2016 TOTAL Water Utility 150.0 150.0 300.0 1 I I Total 150.0 150.0 300.0 Annual Operating Budget Impact COST / REVENUE 2011 2012 2013 1 2014 2015 2016 TOTAL Costs Revenue Net Impact 104 CITY OF PASCO CIP PROJECT FORM CIP Category Water Supply, Treatment, Dist. & Storage Funding Type Utility Fund Project Name Water Distribution Line Extensions Project Location Various Locations Description Extension to the water system Department Public Works/Engineering Division Water Date Initiated Justification Benefits Extensions to complete loops and / or to complete full blocks where new customers require extensions. Also will help pay for oversizing of lines. Project Status In Prior CIP - Unfunded Budget Number 410-760-69434 History I Previous Years Funding $0 Previous Years Expenses $0 CIP Project Costs ($ in thousands) COST COMPONENT 2011 2012 2013 2014 2015 2016 TOTAL Land & Right-Of-Way Design & Engineer 10.0 10.0 10,0 10.0 I 10.0 10.0 60.0 Construction 140.0 140.0 140.0 140.0E 140.0 I 140.0E 840.0 Other Total 150,0 150.0 150.0 150.0 150.0 150.0 900.0 Revenue Sources ($ in thousands) FUNDING SOURCE 2011 2012 2013 2014 2015 2016 TOTAL Water Utility 150.0 150.0 150.0 150.0 150.0 150.0 900.0 Total 150.0 150.0 150.0 150.0 150.0 150.0 900.0 Annual Operating Budget Impact COST / REVENUE 2011 2012 2013 2014 2015 2016 TOTAL Costs Revenue Net Impact 105 CITY OF PASCO CIP PROJECT FORM CIP Category Water Supply, Treatment, Dist. & Storage Funding Type Utility Fund Project Name Water Filtration Plant Improvements (WTP 1) Project# Location Water Treatment Plant Description Upgrade and Rehabilitation projects at the water treatment plant Department Public Works/Engineering I Division Water Date Initiated Justification Benefits Upgrade and rehabilitate projects as needed at the water treatment plant. The 2010 projects include improvements to treatment system, and improving emergency power capabilities. Future projects include modification to chlorination system, instrumentation upgrades and installing a large pipeline for chlorine contact time shown for 2013. Project status In Prior CIP - Unfunded Budget Number 410-760-59434 History I Previous Years Funding $0 Previous Years Expenses $0 CIP Project Costs ($ in thousands) COST COMPONENT 2011 2012 2013 2014 2015 2016 TOTAL Land & Right-Of-Way Design & Engineer I 1 I Construction 100.0 100.0 600.0 100.0 500.0 100.0 1,500.0 Other Total 100.0 100.0 600.0 100.0 500,0 100.0 1,500.0 Revenue Sources ($ in thousands) FUNDING SOURCE 2011 2012 2013 2014 2015 2016 TOTAL Water Utility 100.0 100.0 600.0 100.0 500.0 100.0 1,500.0 � 1�1 Total 100.0 100.0 600.0 100,0 500.0 100.0 1,500.0 Annual Operating Budget Impact COST / REVENUE 2011 2012 2013 2014 2015 2016 TOTAL Costs Revenue Net Impact 106 CITY OF PASCO CIP PROJECT FORM CIP Category Water Supply, Treatment, Dist. & Storage Funding Type Utility Fund Project Name Water Meter Replacement/Cross Connection Project# Location Various Locations Description Replacement of water meters throughout the City Department Public Works/Engineering I Division Water Date Initiated Justification Benefits Continuation of Water Meter Replacement Program and Installation of Residential Backflow Preventers. Project Status In Prior CIP - Unfunded Budget Number 410-760-59434 History I Previous Years Funding $0 1 Previous Years Expenses $0 CIP Project Costs ($ in thousands) COST COMPONENT 2011 2012 2013 2014 2015 2016 TOTAL Land & Right-Of-Way _ Design & Engineer Construction I 150.0 140.0 140.0 140.0140.01 140.0 850.0 Other Total 15D.0 .140.0 140.0 140.0 140.0 140.0 850.0 Revenue Sources ($ in thousands) FUNDING SOURCE 2011 2012 2013 2014 2015 2016 TOTAL Water Utility 150.0 140.0 140.0 I 140.0 140.0 140.0 850.0 i 1 Total 150.0 140.0 140.0 140.0 140.0 140.0 850.0 Annual Operating Budget Impact COST/ REVENUE 2011 2012 2013 2014 2015 2016 TOTAL Costs Revenue Net Impact 107 "The empires of the future are the empires of the mind." Sir Winston Churchill 108 CITY OF PASCO 2011 BUDGET ESTIMATED COMPARATIVE SUMMARY OF AD VALOREM TAXES ($per$1.000 ASSESSED VALUE) 2008 2009 ASSESSED LEVY PER ASSESSED LEVY PER VALUE $1000 A.V. AMOUNT VALUE $1000 A.V. AMOUNT GENERAL LEVY CURRENT EXPENSE $2,483,166,932 $1.8526 $4,600,217 $2,861,340,058 $1.6882 $4,83C,451 2001 L.T.G.O.SOFTBALL 0.2416 599,860 0.2099 60C,67C 2002 L.T.G.O. &REFUNDING 0.1264 313,890 0.1074 307,215 Sub-Total 2.2205 5,513,967 2.0055 5,738,336 SPECIAL LEVY Voted: 1999 L.T.G.O.FIRE 2,198,403,052 0.0419 92,178 2,508,565,372 0.0344 86,199 1999 L.T.G.O.LIBRARY 2,198,403,052 0.0331 72,772 2,508,565,372 0.0271 68,051 2002 G.O. REFUNDING 1,975,240,792 01932 381,700 2,254,589,270 0.1690 381,025 Sub-Total 0.2683 546,650 0.2305 535,275 GRAND TOTAL $2.4888 $6,060,617 $2.2360 $6,273,611 2010 2091 Estimated ASSESSED LEVY PER ASSESSED LEVY PER VALUE $1000 A.V. AMOUNT VALUE $1000 AV. AMOUNT GENERAL LEVY CURRENT EXPENSE $2,916,387,950 $1.6903 $4,929,475 $3,046,505,387 $1.7038 $5,190,738 2001 L.T.G.O.SOFTBALL 0.2060 600,835 0.1970 600,175 2002 L.T.G.O.&REFUNDING 0.1096 319,690 0.1040 316,903 Sub-Total 2.0059 5,850,000 2.0049 6,107,816 SPECIAL LEVY Voted: 1999 L.T.G.O.FIRE 2,525,567,616 0.0341 86,199 $2,638,948,356 0.0316 83,293 1999 L.T.G.O.LIBRARY 2,525,567,616 0.0269 68,051 $2,638,948,356 0.0249 65,757 2002 G.O.REFUNDING 2,275,591,170 0.1670 380,000 $2,358,469,656 0.1598 377,000 Sub-Total 0.2281 534,250 0.2153 526,050 GRAND TOTAL $2.2340 $6,3134,250 $2.2212 $6,633,866 City of Pasco 109 2011 Budget CITY OF PASCO 2D11 BUDGET ESTIMATED RATIO of GENERAL BONDED DEBT(General Obligation Only) to ASSESSED VALUE and NET BONDED DEBT PER CAPITA as of JANUARY 1,2011 RATIO OF BONDED DEBT FISCAL APRIL 1 ASSESSED BONDED TO.ASSESSED BONDED DEBT YEAR POPULATION VALUATION DEBT VALUE PER CAPITA 2002 34,630 $1,1127,156,465 13,745,000 1.2% 396.91 2003 37,580 $1,304,080,231 16,030,000 1.2% 425.56 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% 25413 2008 52,290 $2,483,166,932 11,850,000 0.5% 226.62 2009 54,490 $2,861,340,058 10,915,000 0.4% 200.31 2010 56,300 $2.961,387,950 9,945,000 0.3% 176.64 2011 " 57,800 * $3,046,505,387 8,940,000 0.3% 154.67 " estimated City of Pasco 110 2011 Budget CITY OF PASCO 2011 BUDGET ESTIMATED DEBT LIMITATION AS OF JANUARY 1, 2011 ESTIMATED ASSESSED VALUATION for 2011 TAXES $3,046,505,387 GENERAL PURPOSES Councilmanic; Capacity(1.50%of Assessed value) 45,697,581 Less: G.O. Bonds Outstanding 6,990,000 T.R.A.C,Obligation 368,275 State L.O,C.A.L_Program 271,573 Port of Pasco 72,845 7,702,694 Available Councilmanic Capacity Excluding Capital Leases 37,994,887 Voter-Approved: 60 percent approval Total Capacity(2.50%of Assessed value) 76,162,635 Less: Councilmanic Outstanding 7,702,694 Issued Voter-Approved 1,950,000 9,652,694 Available Voter-Approved Capacity $86,509,941 UTILITY PURPOSES Voter-Approved: Capacity(2.5%of Assessed Value) 76,162635 Available Utility Capacity 76,162,635 OPEN SPACE AND PARK FACILITIES Voter-Approved: Capacity(2.5%of Assessed Value) 76,162,635 Available Open Space and Park Facilities Capacity 76,162,635 TOTAL AVAILABLE DEBT CAPACITY $218,835,210 City of Pasco 911 2011 Budget CITY OF PASCO 2011 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 $ 8,900,000 3/1/2001 4.25-5.05% 1211;2020 AND CIVIC CTR BONDS REF. 2002 L.T,G.O.&REFUNDING BONDS LEVY LOWERING 3,635,000 10!112002 2.00-4.70% 411!2022 FIRE HYDRANTS CIVIC CTR IMPROVEMENTS VOTER-APPROVED BONDS: 1999 U.T.G.O.LIBRARY LIBRARY/FIRE ST. 1,700,000 1017!1999 4.40-5.60% 1211/2019 2002 U.T.G.O.REFUNDING CIVIC CENTER 3,155,000 11/1/2002 2.50-4.00% 121112013 OTHER GENERAL OBLIGATION DEBT, FRANKLIN COUNTY TRAC 1,200,000 12/1/1994 6.29% 12/112014 STATE L.O.C.A.L.PROGRAM ANIMAL CONTROL 275,500 1111/2001 5.72% 6/1/2016 STATE L.O.C.A.L.PROGRAM COMPUTERS 194,051 611/2009 6.24% 6/1/2013 PORT OF PASCO AIRPORT BLDG 120,000 8/1/2006 4.00% 7/1/2016 UTILITY DEBT WATERISEWER UTILITY REVENUE BONDS: 1996 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 10/112001 4,10-5.80% 9/1/2018 2002 REVENUE BONDS WATERIIRRIGATION 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% 12/5/2D25 2007 REVENUE BONDS ULID 845,000 6/18/2007 4.25-4.75% 9/1/2022 2009 REVENUE BONDS ULID 10,045,000 511,2009 3.00%-4.75% 5/1/2029 2010 A REVENUE BONDS REFUNDING 98 B PLUS 9,070,ODO 12/112019 3.00%-5.00% 121112019 2010 T REVENUE BONDS REFUNDING 98A 1,240,000 12/1/2029 4.62% 12/1/2029 OTHER WATERISEWER UTILITY DEBT: PIW TRUST FUND LOAN RD 100 WATER RES 2,687,300 6/27/1995 1.00% 7/112015 PM TRUST FUND LOAN SEWER PLANT B12,700 612711995 1.00% 7/1/2015 PAN TRUST FUND LOAN SEWER PLANT 1,890,000 5/1/2000 1.00% 7/1/2020 STATE REV FUND LOAN SEWER PLANT PHASE 1&2 25,010,505 1131/2000 3.50% 7/3112019 City of Pasco 112 2011 Budget CITY OF PASCO 2011 BUDGET ESTIMATED SUMMARY OF DEBT(EXCEPT PRINCIPAL PRINCIPAL PRINCIPAL INTEREST OUTSTANDING 2011 DEBT SERVICE REQUIREMENTS OUTSTANDING DUE DATE DUE DATES 12/31/2010 PRINCIPAL INTEREST TOTAL 12/31/2011 1211 6/1,12/1 $ 4,655,000 $ 375,000 $ 225,175 $ 600,175 $ 4,280,000 411 411,1011 2,335,000 225,000 91,903 316,903 2,110,000 TOTAL CCU NCILMANIC BONDS 6.990,000 600,000 317,078 917,078 6,390,000 1211 611,12/1 900,000 100,000 49,050 149,050 800,000 12/1 611,12/1 1,050,000 335,000 42,000 377,000 715,000 TOTAL VOTER APPROVED BONDS 1,950,000 435,000 91,050 526,050 1,515,000 TOTAL G.O. BOND DEBT 8,940,000 1,035,000 408,128 1,443,128 7,905,000 1211 611,1211 368.276 84,828 17,861 102,689 283,448 6/1,1211 611,12/1 143,636 23,572 8.589 32,161 120,064 611,1211 611,12/1 127,937 49,859 4,008 53,867 78,078 72.845 11,882 2,698 14,580 60,963 TOTAL OTHER GENERAL DEBT 712.694 170,141 33,156 203,297 542,553 TOTAL GENERAL OBLIGATION DEBT $ 9,652,694 $ 1,205,141 $ 441,284 $ 1,646,425 $ 8,447,553 6/1 511,1211 110,000 110,000 2,448 112,448 0 911 3/1,911 435,000 45,000 24,580 69,580 390,000 911 3/1,911 300,000 70,000 15,935 85,935 230,000 12/1 6/1,1211 4,030,000 265,000 168,438 433,438 3,765,000 9/1 3/1,9/1 3,565,000 180,000 144,393 324,393 3,385,000 9/1 3/1,9/1 695,000 50,000 31,663 81,663 645,000 511 5/1,11/1 9,680,000 390,000 386,575 776,575 9,290,000 6/1 611,1211 9,070,000 895000 333375 1,228,375 8,175,000 611 6/1,1211 1,240,000 130,000 54,238 184,238 1,110,000 TOTAL REVENUE BONDED DEBT 18,815,000 2,135,000 774,032 1,884,032 17,705,000 711 711 535,873 107,375 5,359 112,744 429,498 7/1 711 215,056 43,011 2,151 45,162 172,045 711 711 1,111,404 111,140 11,114 122,254 1,000,264 1/31,7/31 11317/31 13,198,197 1,259,026 450,929 1,719,955 11,929,171 1131,7/31 1131,7/31 TOTAL OTHER UTILITY DEBT 15,061,530 1,530,552 469,563 2,000,115 13,530,978 TOTAL UTILITY DEBT 33,876,530 3,665,552 1,243,595 3,884,147 31,235,978 TOTAL CITY DEBT $ 43,529,224 $ 4,870,693 $ 1,684,879 S 5,530,572 $ 39,583,531 City of Pasco 113 2011 Budget "Civilization is a movement and not a condition, a voyage and not a harbor." Arnold J. Toynbee 114 GLOSSARY OF TERMS AD VALOREM TAXES - (Property Tax)A tax levied on the assessed value of real property. AGENCY FUND - A fund used to account for assets held by a government as an agent for individuals, private organizations, other governments and/or other funds. APPROPRIATION - A legal authorization granted by a legislative body to make expenditures and to incur obligations for specific purposes. An appropriation is usually limited in amount and as to the time when it may be expended. APPROPRIATION ORDINANCE OR RESOLUTION - An ordinance or resolution by means of which appropriations are given legal effect. It is the method by which the expenditure side of the annual operating budget is enacted into law by the legislative body. ASSESSED VALUATION - A valuation set upon real estate or other property by the County Assessor as a basis for levying property taxes. BASIS OF ACCOUNTING — The timing of recognition, that is, when the effects of transactions or events should be recognized for financial reporting purposes. For example, the effects of transactions or events can be recognized on an accrual basis (that is, when the transactions or events take place), or on a cash basis (that is, when cash is received or paid). Basis of accounting is an essential part of measurement focus because a particular timing of recognition is necessary to accomplish a particular measurement focus. Cash Basis - A basis of accounting under which transactions are recognized only when cash is received or disbursed. Accrual Basis - A basis of accounting under which transactions are recorded in the periods in which those transactions occur, rather than only in the periods in which cash is received or paid by the government. Modified Accrual Basis - A basis of accounting according to which (a) revenues and other financial resources are recognized when they become available and measurable and (b) expenditures are recognized in the accounting period in which the fund liability is incurred, if measurable, except for un-matured interest on general long-term debt and certain similar accrued obligations, which should be recognized when due. Modified Cash Basis — is the cash basis of accounting adjusted for Washington State statute. RCW 35.33.151 and RCW 35A.33.150 requires cities to keep their books open in order to pay December bills by the following January 20. RCW 36.40.200 requires counties to keep their books open until January 30 in order to pay December bills and charge the prior year. 115 BOND - A written promise to pay a specified stun of money, called the face value or principal amount, at a specified date or dates in the future, called the maturity date(s), together with periodic interest at a specified rate. The difference between a note and a bond is that the latter runs for a longer period of time and requires greater legal formality. BUDGET - A plan of financial operation embodying an estimate of proposed expenditures for a given period and the proposed means of financing them. Used without any modifier, the term usually indicates a financial plan for a single fiscal year. The term "budget' is used in two senses in practice. Sometimes it designates the financial plan presented to the appropriating body for adoption and sometimes the plan 'formally approved by that body. It is usually necessary to specify whether the budget under consideration is preliminary and tentative or whether the appropriating body has approved it. BUDGETARY CONTROL - The control or management of a government or enterprise in. accordance with an approved budget for the purpose of keeping expenditures within the limitations of available appropriations and available revenues. BUDGET DOCUMENT - The instrument used by the budget-making authority to present a comprehensive financial program to the appropriating body. In addition to the budget document, an appropriation ordinance is necessary to formally approve the budget. CAPITAL IMPROVEMENTS PROJECT - A plan for capital expenditures to be incurred each year over a fixed period of years to meet capital needs arising from the long-term work program or otherwise. It sets forth each project or other contemplated expenditure in which the government is to have a part and specifies the full resources estimated to be available to finance the projected expenditures. CAPITAL OUTLAYS - Expenditures that result in the acquisition of or addition to fixed assets. DEBT - An obligation resulting from the borrowing of money or from the purchase of goods and services. Debts of governments include bonds, registered warrants, notes, contracts and accounts payable. DEBT SERVICE FUND - A fund established to account for the accumulation of resources for, and the payment of, general long-term debt principal and interest. Formerly called a sinking fund. DEBT LIMIT - The maximum amount of gross or net debt that is legally permitted. DEFICIT - (1) The excess of the liabilities of a fund over its assets. (2) The excess of expenditures over revenues during an accounting period; or, in the case of proprietary funds,the excess of expense over income during an accounting period. 116 EMPLOYEE/PERSONNEL BENEFITS - For budgeting purposes, employee benefits are employer payments for social security, retirement, group health and life insurance, and worker's compensation. These expenses are budgeted at the activity level. ENTERPRISE FUND - Proprietary fund type used to report an activity for which a fee is charged to external users for goods or services. EXPENDITURES - Decreases in net current assets. Expenditures include debt service, capital outlays, and those current operating costs that require the use of current assets. EXPENSES - Decreases in net total assets. Expenses represent the total cost of operations during a period regardless of the timing of related expenditures. FISCAL POLICY - The City Government's policies with respect to revenues, spending, and debt management .as these relate to government services, programs and capital investment. Fiscal policy provides an agreed upon set of principles for'the planning and programming of government budgets and their funding. FISCAL YEAR - A 12-month period to which the annual operating budget applies and at the end of which a government determines its financial position and the results of its operations. The City begins its annual operations on the first day of January and ends on the last day of December. FIXED ASSETS - Assets intended to be held or used for a long term purpose, such as land, buildings, improvements other than buildings, machinery and equipment. In common usage, the term refers only to operating facilities and equipment, not to long-term investments and other non-current assets. The City's capitalization threshold is $5,000. FUND - A fiscal and accounting entity with self-balancing set of accounts recording cash and other financial resources, together with all related liabilities and residual equities or balances, and changes therein, which are segregated !or the purpose of carrying; on specific activities or attaining certain objectives in accordance with special regulations, restrictions, or limitations. FUND BALANCE - The difference between assets and liabilities reported in a governmental fund. GENERALLY ACCEPTED ACCOUNTING PRINCIPALS (GAAP) — Uniform minimum standards and guidelines for financial accounting and reporting. They govern the form and content of the financial statements of an entity. GAAP encompasses the conventions, rules and procedures necessary to define the accepted accounting practice at a particular time. They include not only broad guidelines of general application, but also detailed practices and procedures. GAAP provide a standard by which to measure financial presentations. The 117 primary authoritative body on the application of GAAP to state and local governments is the Governmental Accounting Standards Board. GOVERNMENTAL ACCOUNTING STANDARDS BOARD (GASB) — The authoritative accounting and financial standard-setting body for government entities. GENERAL FUND - Accounts for all revenues and expenditures that are not accounted for in any other fund except those required by statute. It is a fund supported by taxes, fees and other miscellaneous revenues. GENERAL OBLIGATION BONDS - Bonds for the payment of which the full faith and credit of the issuing government are pledged. G.O. Bonds can be voter approved (unlimited-tax general obligation bond-UTGO) where property owners are assessed property taxes for the debt repayment; or non-voted (limited-tax general obligation bonds-LTGO) that are.authorized by the governing authority (City Council) and are paid with existing tax revenues or another source. INTERNAL SERVICE FUNDS — These funds account for operations that provide goods or services to other departments or funds of the City or to other governmental units on a cost- reimbursement basis. INTERGOVERNMENTAL REVENUE - Funds received from federal, state and other local government sources in the form of grants, shared revenues, and payments in lieu of taxes. LEVY - (1) (Verb) To impose taxes, special assessments or service charges for the support of government activities. (2) (Noun) The total amount of taxes, special assessments or service charges imposed by a government. LIABILITY-A debt or other legal financial obligation. LICENSES AND PERMITS - Documents issued in order to regulate various kinds of businesses and other activity within the community. A degree of inspection may accompany the issuing of a license or permit, as in the case of business licenses or building permits. In most instances, a fee is charged in conjunction with the issuance of a license or permit, generally to cover the cost of administration. LID • Local Improvement District or Special Assessments made against certain properties to defray part or all of the cost of a specific improvement or service deemed to primarily benefit those properties. LONG TERM DEBT - Debt with a maturity of more than one year after the date of issuance. LIMITED TAX GENERAL OBLIGATION (LTGO) BONDS - See General Obligation Bonds its OPERATING BUDGET - Plans of current expenditures and the proposed means of financing them. The annual operating budget is the primary means by which most of the financing of acquisition, spending, and service delivery activities of a government are controlled. The use of annual operating budgets is usually required by law. Even where not required by law, however, annual operating budgets are essential to sound financial management and should be adopted by every government. OPERATING TRANSFER - Routine and/or recurring transfers of assets between funds. ORGANIZATIONAL CHART - A graphic portrayal of relationships among positions and officials established by the City. PERSONNEL_- Refers to the number of full-tune or part-time regular authorized positions which may be employed within the operation of the City. REFUNDING BONDS - Bonds issued to retire bonds already outstanding. The refunding bonds may be sold for cash and outstanding bonds redeemed in cash, or the refunding bonds may be exchanged with holders of outstanding bonds. RESERVE - (1) An account used to segregate a portion of fund balance to indicate that it is not available for expenditure; and (2) an account used to segregate a portion of fund equity as legally set aside for a specific future use. REVENUE - Income received by the City in support of a program of services to the community. It includes such items as property taxes, fees, user charges, grants, fines and forfeits, interest income and miscellaneous revenue. The term designates an increase to a fund's assets from other than expense refunds, capital contributions, and residual equity transfers. REVENUE BONDS - Bonds whose principal and interest are secured by and payable exclusively from earnings of an enterprise or proprietary fund. SALARIES AND WAGES - Monetary compensation in the form of an annual or hourly rate of pay for hours worked. SERVICES AND CHARGES - Expenditures for services other than personal services which are required by the City in the administration of its assigned functions or which are legally or morally obligating on it; such as, contracted services, utilities, printing, advertising, insurance and rental of equipment. SPECIAL REVENUE FUNDS - Funds used to account for the proceeds of specific revenue sources that are legally restricted to expenditure for specific purposes. 119 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 team include charges for services rendered only to those paying such charges (e.g., sewer service charges). TAX RATE - The amount of tax stated in terms of a unit of the tax base. The amount of tax levied for each$1,000 of market valuation. TAX-RATE LIMIT - The maximum rate at which a government may levy a tax. The limit may apply to taxes raised for a particular purpose or to taxes imposed for all purposes and may apply to a single government or to a class of governments operating in a particular area. Overall tax rate limits usually restrict levies for all purposes and of all governments, state and local, having jurisdiction in a given area. The tax rate limit for general purposes for the City of Pasco is $3.60. TRUST FUNDS - Funds used to account for assets held by a government in a trustee capacity for individuals, private organizations, or other governments, and/or other funds. 120