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2014 Budget
s • • 7 • I 2014 Annual Operations Budget Ordinance No. 4129 2014 Capital Improvement Budget Ordinance No. 4130 Adopted at the December 16, 2013 City Council Meeting ORDINANCE NO.4129 AN ORDINANCE ADOPTING THE CITY OF PASCO OPERATING BUDGET FOR THE YEAR 2014. WHEREAS,subsequent to due notice and public hearing thereon,the City Council of the City of Pasco has approved an operating budget for the year 2014;NOW,THEREFORE, THE CITY COUNCIL OF THE CITY OF PASCO,WASHINGTON DO ORDAIN AS FOLLOWS: Section One. The following budget containing the totals set forth for each fund for the year 2014 is hereby adopted. FUND EXPENDITURE REVENUE GENERAL FUND $ 44,487,687 $ 44,487,687 CITY STREET FUND 2,688,151 2,688,151 ARTERIAL STREET FUND 646,606 646,606 1-182 CORRIDOR TRAFFIC IMPACT FUND 1,183,787 1,183,787 STREET OVERLAY FUND 3,713,352 3,713,352 COMMUNITY DEVELOPMENT GRANT FUND 1,438,668 1,438,668 M.L.KING JR.COMMUNITY CENTER FUND 193,051 193,051 AMBULANCE SERVICES FUND 4,139,338 4,139,338 CITY VIEW CEMETERY FUND 325,225 325,225 BOULEVARD PERPETUAL MAINTENANCE FUND 2,055,556 2,055,556 ATHLETIC PROGRAM FUND 268,419 268,419 GOLF COURSE 1,696,935 1,696,935 SENIOR CENTER OPERATING FUND 332,459 332,459 MULTI-MODAL FACILITY FUND 162,948 162,948 SCHOOL IMPACT FEES 1,502,448 1,502,448 RIVERSHORE TRAIL& MARINA MAINTENANCE FUND 28,839 28,839 SPECIAL LODGING ASSESSMENT FUND 209,494 209,494 LITTER ABATEMENT FUND 16,309 16,309 REVOLVING ABATEMENT FUND 345,799 345,799 TRAC DEVELOPMENT&OPERATING FUND 370,228 370,228 PARK DEVELOPMENT FUND 1,977,203 1,977,203 CAPITAL IMPROVEMENTS FUND 3,741,935 3,741,935 ECONOMIC&INDUSTRIAL DEVELOPMENT FUND 2,154,297 2,154,297 STADIUM/CONVENTION CENTER FUND 401,229 401,229 LID DEBT SERVICE FUND 4,425,603 4,425,603 G.O.BOND DEBT SERVICE FUND 475,363 475,363 GENERAL CAPITAL PROJECTS 9,234,070 9,234,070 WATER/SEWER UTILITY FUND 35,732,009 35,732,009 EQUIPMENT RENTAL OPERATIONS FUND-GOVERNMENT TYPE 1,067,716 1,067,716 EQUIPMENT RENTAL OPERATIONS FUND-PROPRIETARY TYPE 542,883 542,883 EQUIPMENT RENTAL REPLACEMENT FUND-GOVERNMENT TYPE 5,734,327 5,734,327 EQUIPMENT RENTAL REPLACEMENT FUND-PROPRIETARY TYPE 2,707,832 2,707,832 MEDICAL/DENTAL INSURANCE FUND 6,395,858 6,395,858 CENTRAL STORES FUND 12,846 12,846 CITY VIEW CEMETERY ENDOWMENT 451,525 451,525 OLD FIRE MEDICAL(OPEB) 1,443,855 1,443,855 OLD FIREMEN'S PENSION TRUST FUND 1,440,443 1,440,443 GRAND TOTAL ALL FUNDS $ 143,744,293 $ 143,744,293 Section Two. This Ordinance shall be in full force and effect on January 1,2014. PASSED by the City Council of the City of Pasco this 16th day of December,2013. ATT ST: 4, Matt Watkins, Mayor L62= 10 ( Deb .Clark,City Clerk Approved as to Form: Leland B.Kerr,City Attorney 1 ORDINANCE NO.4130 AN ORDINANCE ADOPTING THE CITY OF PASCO CAPITAL PROJECTS BUDGET FOR THE YEAR 2014 WHEREAS,subsequent to due notice and public hearing thereon,the City Council for the City of Pasco has approved the following capital Project Budget for the year 2014;NOW,THEREFORE, THE CITY COUNCIL OF THE CITY OF PASCO DOES ORDAIN AS FOLLOWS: Section One: That the capital projects are hereby authorized as detailed.The following schedule summarizes newly authorized projects as well as continuing projects and constitutes the Capital Projects Budget.The Budget is adopted at the cumulative project level. CIP Budget Increase New CIP Budget Status Proiect Title 2013 (Decrease) Proiect 2014 General Projects(2013 Continued) Continuing Fire Alerting Systems 100,000 105,820 205,820 Continuing Muni Courthouse 3,105,292 628,916 3,734,208 Continuing Financial System-HR&Payroll 170,120 27,642 197,762 Continuing Financial System-Financials 197,940 35,274 233,214 Continuing Financial System-Utility&Proj Acctg 223,030 51,994 275,024 Total General Projects(2013) 3,796,382 849,646 4,646,028 Park&Facilities(2013 Continued) Continuing Replace Kurtzman Pool 250,000 - 250,000 Continuing Animal Shelter Facility 203,000 - 203,000 Continuing 30 Acre Park NW Quad 360,000 240,000 600,000 2013 Supp New Three Rivers Park - 210,000 210,000 Total Park&Facilities(2013) 813,000 450,000 1,263,000 Park&Facilities(New 2014) 2014 New Memorial Shelter&ADA Path 100,000 100,000 Total Park&Facilities(2014) 100,000 100,000 Street Construction(2013 Continued) Roads Continuing 4th Ave Corridor-North Segment 748,850 78,500 - 827,350 Continuing Road 68 Improvements(Phase ll) 666,963 1,033,037 1,700,000 Continuing Powerline Road 915,907 275,000 1,190,907 Continuing Argent Road(Road 44 to 20th Ave) 2,500,000 (100,000) 2,400,000 Continuing Oregon Ave(SR397)-Phase 1 230,400 1,352,000 1,582,400 Continuing Oregon Ave(SR397)-Phase 2 194,560 (2,000) 192,560 Continuing Oregon Ave(SR397)-Entrance(Ph 2 Intersection) 87,040 (38,650) 48,390 Continuing LID#149 Kurtzman-STREETS 758,799 (41,678) 717,121 2013 Supp New Lewis Street Demolish-Phase 1 - 578,035 578,035 2013 Supp New Dual RT SB Road 68 - 630,000 630,000 Continuing 2011 STP Grant Overlays 1,116,152 125,000 1,241,152 Continuing 4th Ave Block Wall 30,000 1,558 31,558 Continuing Rd 100 Widening Ph I-Sidewalk Extension 18,000 (100) 17,900 Si nals Continuing Interconnect Road 68 Signals 200,000 50,000 250,000 2013 Supp New Traffic Signal Controller Upgrade - 1,601,274 1,601,274 2013 Supp New Bus Pre-Exemption @ CBC/Argent - 45,563 45,563 Ramos&Under/Over Passes Continuing Lewis St Overpass 5,770,943 181,000 5,951,943 Continuing Lewis St One Way Couplets 215,600 - 215,600 Total Street Construction(2013) 13,453,214 5,768,539 - 19,221,753 Street Construction(New 2014) Roads 2014 New 2014 Alley Hard Surfacing(Chip Sealing) - - 80,000 80,000 2014 New Road 76 Widening 210,000 210,000 Ramps&Under/Over Passes 2014 New I-182 Off and On Ramp 350,000 350,000 2014 New Off Ramp at Road 44 100,000 100,000 Total Street Construction(2014) 740,000 740,000 Economic&Industrial Development Construction(New 2014) 2014 New Farm Share-Valve/Meter/SCADA 2014 Replace 107,760 107,760 Total E&I Development Construction(2014) - 107,760 107,760 Water Construction(2013 Continued) Plants.Meters.&Pump Stations Continuing Columbia Water Supply Project 571,273 103,494 - 674,767 Continuing 2011 Filtrat Plant Improv(Storage Bldg) 105,300 155,200 - 260,500 City of Pasco,Washington 84 2014 Budget CIP Budget Increase New CIP Budget Status Proiect Title 2013 Decrease Project 2014 Continuing East Side Booster Station Upgrade(BS 2.1) 210,000 290,000 500,000 Continuing 2013 Meter Replace&Cross Connect 150,000 - 150,000 2013 Supp New Butterfield WTP-Travelling Screens - 615,000 615,000 Distribution-Extensions 2013 Supp New Waterline Ext-Broadmoor Tank - 140,000 140,000 Total Water Construction(2013) 1,036,573 1,303,694 2,340,267 Water Construction(New 2014) Plants.Meters &Pump Stations 2014 New Butterfield WTP 24 In.Valve Replace - - 260,000 260,000 2014 New Butterfield WTP-South Basin Drain By-Pass 70,000 70,000 Distribution-Extensions 2014 New W arnett Pipeline 10,000 10,000 2014 New WTR Line Ext-County Rd 100/Dent Rd 372,500 372,500 Total Water Construction(2014) 712,500 712,500 Sewer Construction(2013 Continued) Plant and Lift Stations Continuing Commercial&Kahlotus Swr Ext-South 1,727,609 (1,615,337) - 112,272 Continuing 2013 W WTP Imp-Screw Press 1,685,000 (1,185,000) 500,000 2013 Supp New W WTP-Primary Clarifier No.3 - 2,340,000 2,340,000 Total Sewer Construction(2013) 3,412,609 (460,337) 2,952,272 Sewer Construction(New 2014) Collections-Extensions 2014 New 2014 Annual Sewer Line Extensions - 200,000 200,000 2014 New 30"Main(NW Area) 399,597 399,597 Collections-Replacements 2014 New 2014 Annual Sewer Line Re-lining Program 400,000 400,000 2014 New West Pasco Trunk Sewer Repair 445,000 445,000 Total Sewer Construction(2014) - 1,444,597 1,444,597 PWRF Construction(2013 Continued) Continuing PWRF Plant-Phase 1-Screening 2,532,781 (311,211) - 2,221,570 Continuing PWRF Plant-Phase 2-Sed Basin 940,000 143,530 1,083,530 Continuing Phase 3-BOD Anaerobic Pond 1,350,000 750,000 2,100,000 2013 Supp New Phase 3-BOD-Screw Press - 255,000 255,000 2013 Supp New Phase 3-BOD Winter Storage Pond(30 MG) 487,000 487,000 2013 Supp New Phase 5-EQ Basin Rebuild 500,000 500,000 2013 Supp New Phase 6-Valve/Meter/SCADA 2014 Replace 100,817 100,817 Total PWRF Construction(2013) 4,822,781 1,925,136 6,747,917 Stormwater Construction(2013 Continued) Continuing LID#149 Kurtzman-STORM 45,000 - 45,000 Continuing LID Riverview Estate Stormwater 115,000 115,000 Total Stormwater Construction(2013) 160,000 - 160,000 Irrigation Construction(2013 Continued) Continuing USBR Irrig Connection 2,499,843 15,869 2,515,712 Continuing Well House -Linda Loviisa 60,000 (100) 59,900 2013 Supp New 2013 Well House -First Place - 60,000 60,000 Total Irrigation Construction(2013) 2,559,843 75,769 2,635,612 TOTAL CIP BUDGET 30,054,402 9,912,447 3,104,857 43,071,706 TOTAL 2013 CONTINUING 30,054,402 9,912,447 - 39,966,849 TOTAL 2014 NEW - - 3,104,857 3,104,857 TOTAL CIP BUDGET 30,054,402 9,912,447 3,104,857 43,071,706 Section Two: This Ordinance shall be in full force and effect on January 1,2014 PASSED ZE he ity ouncil of the City of asco is 1 day of December,2013. ATTEST �A�k/' L.CL K,CITY E MATT WATKINS,MAYOR APPROVED AS TO FORM: LELAND B.KERR,CITY ATTORNEY City of Pasco,Washington 85 2014 Budget CITY OF PASCO,WASHINGTON 2014 ANNUAL BUDGET TABLE OF CONTENTS Page A GUIDE TO THE CITY OF PASCO BUDGET BUDGET MESSAGE CITY MANAGER'S BUDGET MESSAGE............................................................................... i-xii LIST OF CITY OFFICIALS ................................................................................................ xiii SUMMARIES SECTION: 2012 OPERATING BUDGET ORDINANCE ............................................................................. I 2012 SUMMARIZED REVENUES-ALL OPERATING FUNDS ................................................... 2 2012 SUMMARIZED EXPENDITURES-ALL OPERATING FUNDS ............................................ 4 COMPARATIVE REVENUE SUMMARY-GENERAL FUND..................................................... 6 COMPARATIVE EXPENDITURE SUMMARY-ALL OPERATING FUNDS ................................... 8 COMPARATIVE EXPENDITURE SUMMARY-GENERAL FUND .............................................. 9 CITY WIDE ORGANIZATION CHART................................................................................. 10 GENERAL FUND DEPARTMENT SUMMARIES: CITYCOUNCIL .................................................................................................................................. 12 MUNICIPALCOURT ......................................................................................................................... 14 CITYMANAGER ................................................................................................................................. 16 POLICEDEPARTMENT ........................................................................................................................ 18 FIREDEPARTMENT .............................................................................................................................. 20 ADMINISTRATIVE&COMMUNITY SERVICES ................................................................................ 22 COMMUNITYDEVELOPMENT ............................................................................................................ 24 ENGINEERING ..................................................................................................................................... 26 NON-DEPARTMENTAL/LIBRARY .................................................................................................. 28 SPECIAL REVENUE FUNDS: CITYSTREET ........................................................................................................................................ 30 ARTERIALSTREET ................................................................................................................................. 32 I-182 CORRIDOR TRAFFIC IMPACT .............................................................................. 33 STREETOVERLAY .................................................................................................................................. 34 COMMUNITY DEVELOPMENT BLOCK GRANT ............................................................... 36 MARTIN LUTHER KING COMMUNITY CENTER................................................................................. 38 AMBULANCESERVICE ........................................................................................................................ 40 CITYVIEW CEMETERY ............................................................................................................... 42 BOULEVARD PERPETUAL MAINTENANCE ................................................................ 44 ATHLETIC PROGRAMS .................................................................................................................... 45 GOLFCOURSE.......................................................................................................... 46 SENIORCITIZEN CENTER ...................................................................................................................... 48 MULTI-MODAL FACILITY .......................................................................................... 50 SCHOOLIMPACT FEE ...................................................................................................................... 51 RIVERSHORE TRAIL&MARINA MAINTENANCE ............................................................ 52 SPECIAL LODGING ASSESSMENT ................................................................................ 53 LITTERABATEMENT ................................................................................................. 54 REVOLVING ABATEMENT .................................................................................................................. 55 T.R.A.C.DEVELOPMENT&OPERATING ....................................................................... 56 PARK DEVELOPMENT .......................................................................................................................... 57 CAPITAL IMPROVEMENT .......................................................................................... 58 INDUSTRIAL DEVELOPMENT&INFRASTRUCTURE ..................................................................... 59 STADIUM/CONVENTION CENTER ............................................................................. 60 DEBT SERVICE FUNDS: LID GUARANTEE ...................................................................................................... 62 GENERAL OBLIGATION BONDS .................................................................................... 63 CONSTRUCTION FUNDS: GENERAL,PARK,STREET PROJECTS............................................................................ 68 ENTERPRISE FUND: WATER/SEWER UTILITY ..................................................................................................................... 67 INTERNAL SERVICE FUNDS: EQUIPMENT RENTAL OPERATING-GOVERNMENT&BUSINESS TYPE....................................... 71 EQUIPMENT RENTAL REPLACEMENT- GOVERNMENT&BUSINESS TYPE .............................. 74 MEDICAL-DENTAL INSURANCE/CENTRAL STORES ...................................................................... 76 PERMANENT FUND CITY VIEW CEMETERY TRUST............................................................................................ 79 TRUSTFUNDS OLD FIRE PENSION-MEDICAL FUND............................................................................ 81 OLD FIRE PENSION-PENSION FUND............................................................................ 82 CAPITAL PROJECTS SECTION: 2013 CAPITAL PROJECTS BUDGET ORDINANCE ....................................................................... 84 INDIVIDUAL PROJECT S14EETS ..................................................................................... 87 GENERAL INFORMATION SECTION: COMPARATIVE SUMMARY OF AD VALOREM TAXES ........................................................... 103 RATIO OF GENERAL BONDED DEBT TO ASSESSED VALUE..................................................... 104 LEGAL DEBT LIMITATION ........................................................................................................ 105 SUMMARY OF DEBT(except L.I.D.'s) ....................................................................................................... 106 GLOSSARY OF TERMS .................................................................................................... 108 A GUIDE TO THE CITY OF PASCO BUDGET The intent of this guide is to explain basic concepts of how the City of Pasco government is financed, how the City accounts for its finances in order to meet its stewardship obligation over the public's money, and how the budget process works. The City of Pasco's mission is to provide for the basic safety, health and welfare of its citizens by providing a variety of social,health,environmental,public safety, and other services to the public. The wide variety of services makes it a challenge for the City to keep its citizens informed and involved in the business of government. Hopefully, this Guide will make it easier to understand how some of the City's financial activities work. WHAT IS A BUDGET? The annual budget of the City of Pasco is a formal statement of the financial policy and plan of the City for the calendar year. The Budget document presents in detail the financial plan of the City, including its various sources of revenues and the allocation of these resources to the various programs. WHAT ARE REVENUES? Monies received through taxes, licenses and permits, intergovernmental sources, charges for services, fines and forfeitures,and other miscellaneous sources are called revenues. WHAT ARE EXPENDITURES? Expenditures occur when the City buys goods and/or services and pays its employees. Expenditures can be categorized into three types: operating expenditures, capital expenditures, and debt service expenditures. Operating expenditures are the day to day spending on salaries, supplies, utility services, and contracts. Capital expenditures are generally for acquisition of major assets such as land and buildings or for the construction of streets or other improvements. Debt service expenditures repay borrowed money and related interest. WHAT IS A FUND? The City is financially organized into separate fiscal and accounting entities known as Funds. Each Fund is a separate division for accounting and budgetary purposes. The Fund accounting process allows the City to budget and account for revenues that are restricted by law or policy to a specific use or purpose in accordance with nationally recognized rules of governmental accounting and budgeting. The City of Pasco budgets for approximately 38 separate Funds. Each Fund can be viewed as a separate checking account to be used for a specific purpose. All Funds of the City fall into one of the following major categories. Following is a brief description of these categories. General Fund: The General Fund finances most services that the City provides. This includes law enforcement, fire protection, municipal courts, parks and recreation, community development and administrative activities. The General Fund is, essentially, a "catch-all" fund for accounting for City operations that are not required to be accounted for in a separate fund. The General Fund receives all of the property taxes,except those that are voter approved for the repayment of debt. Special Revenue Funds: The City uses Special Revenue funds to account for revenues that must be used by law for specific purposes. An example is the City Street Fund and Arterial Street Funds that account for gasoline taxes received that can only be used for maintenance and improvements to roads and streets. Debt Service Funds: The Debt Service funds are used to account for the accumulation of resources for the repayment of monies borrowed through voter approved general obligation bond sales and the related interest. Construction Funds: The Construction fund is used to account for the accumulation of resources to fund construction projects related to general government. Utility related construction in included in the Enterprise Funds. Enterprise Funds: The Enterprise Funds are established to account for operations that are financed and operated in a manner similar to private business with the intent that the cost of the goods or services provided will be recovered primarily through user charges. The Water/Sewer Utility Fund is the City's only fund in this category. Internal Service Funds: Internal Service Funds are used by the City to account for the financing of goods and/or services provided by one department or fund to another department or fund of the City on a cost reimbursement basis. For example, the City uses the Equipment Rental Funds to purchase and maintain vehicles used by the various departments and funds. Each department or fund pays rent to the ER Fund to use that equipment. Trust and Agency Funds: These fiduciary-type funds are used to account for assets held by the City on behalf of outside parties, including other governments, or other funds within the City. For example, the Cemetery Trust Fund holds a portion of the proceeds from the sale of grave sites in order to provide ongoing grounds maintenance and care of the facility. WHY USE FUNDS? Reason 1: Fund accounting is required by the State of Washington. State law governs how local governments will account for revenues and expenditures. All local governments are audited annually by the State Auditor's Office to ensure that they have followed all the accounting rules. Reason 2: When a local government receives funding from the State or the Federal government in the form of a grant,the entity must account for those dollars in the manner prescribed by law. Reason 3: When a local government goes to the financial markets to borrow money, they must provide financial statements that show their financial condition. Financial institutions and investors will loan money to the local entities only if they can demonstrate the ability to repay the debt. Reason 4: Pasco, like all local government entities nationwide, use fund accounting because this system is the standard prescribed by national organizations that govern accounting rules and regulations. The principles used to account for businesses, called Generally Accepted Accounting Principles (GAAP), are established by the Financial Accounting Standards Board (FASB). Similarly, the principles used to account for governmental finances are established by the Governmental Accounting Standards Board(GASB). ORGANIZATION OF THE BUDGET DOCUMENT The document is structured to provide the reader with increasing levels of detail at whatever depth desired. Major sections of the budget are as follows: The City Manager's budget message provides an executive overview of key policies, programs, and significant financial changes in the budget for the ensuing year. The next section is a series of summary schedules of the City budget. These schedules summarize revenues and expenditures by fund and by major category. Some of the funds or departments may contain informational narrative and an organizational chart that includes a table of departmental personnel. The Capital Improvements Projects section lists capital improvements projects budgeted for the year. The General Information section includes assessed value and property taxes levied for the current and previous years, some ratios of bonded debt, debt limitations of the City and the current outstanding bonded debt. And finally the Glossary section to give the reader a better understanding of various terms and phrases. SUMMARY OF THE BUDGET PROCESS The City of Pasco's budgetary process follows the provisions of the Revised Code of Washington (RCW),Chapter 35.33. During the spring and summer month's departments begin preparation of their budget request for the coming year. Throughout this process meetings are held with appropriate staff and with the City Manager to review the budget requests. After compiling the data, the Preliminary Budget document is prepared. This document is made available for public review in the City Clerk's office and at the Public Library after November 1. The proposed budget includes the annual operating expenditures and estimated revenues, as well as the current period appropriation of the City's six year Capital Improvements Projects (CIP). The CIP matches available revenue sources with various street and parks projects, as well as water and sewer system improvements and other capital improvements. It is formally updated on an annual basis, although it is recognized that the program is continually updated and modified on an ongoing basis. The CIP is a flexible, dynamic tool that encourages long-term decision-making and assures the continuity of Council goals and objectives. The CIP is reviewed by the City Council and usually adopted in October. The capital projects for the upcoming year are included in the annual budget and formally adopted in December. The budget 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. 1 • �� CITY MANAGER (509) 545-3404 /Fax (509) 545-3403 P. O. Box 293, 525 N. 3rd Avenue, Pasco, WA 99301 Honorable Mayor and Council: On behalf of the entire management team, I am pleased to submit to you the preliminary budget for fiscal year 2014. As required by state law, the budget presented herein is balanced between revenues and expenses. INTRODUCTION The 2014 budget, like most of those before it, is structured to sustain the service programs long provided by the city to its citizenry. There are, however, three major program changes reflected in the budget for next year, two of which present expanded or improved services while the third accepts a new local utility responsibility imposed by the state's Department of Ecology. SIDEWALKS: in response to several injury claims over the past few years, the engineering office performed an inventory of sidewalk conditions throughout the city and concluded that contracting for all repairs would approach $2 million. A more cost-effective strategy is to employ two street workers to carry out the repairs "in house," at an annual cost approximating $250,000 (for labor and materials). It is expected that most (if not all) sidewalk repairs can be accomplished within four years, representing a combined cost only half the contracting option. Accomplishing the necessary work while avoiding a tax increase is reflected in the recommendation to use an annual allocation of$100,000 from each of the Capital Improvement Fund and LID Guarantee Fund, combined with the $50,000 previously allocated in the Street Fund. Regardless of funding strategy, the condition of sidewalks must be addressed with a reliable and effective repair program. FIRE HYDRANTS: the 2014 Water Fund includes a renewed focus on fire hydrants, as recent legislation clarifies the authority of water funds to install and care for hydrants (hydrants were previously supported by the general fund, but only at a minimal level). Several areas of the city (including the new "annexation area 2") do not have enough hydrants to meet firefighting standards and the 3,000 hydrants already existing throughout the city should be exercised and repaired on a more frequent basis than the city has afforded in the past. To accomplish both objectives, the 2014 Water Fund will establish a three-person team to install new hydrants as well as exercise and repair all existing ones on a regular program. The cost of this improved effort will approximate $300,000 annually and will contribute to an increase in the city's water rate. INDUSTRIAL PRE-TREATMENT: the number of industrial dischargers on the city's sewer system now requires the city to assume responsibility of the "pre-treatment"permit requirements of the state Department of Ecology (regulates those waste streams too strong to discharge directly to the city system, thus required to operate some sort of"pre-treatment" function). In order to do so, the sewer fund includes new expenses for personnel (2 FTE) to establish the engineering/discharge standards to be used for the permit system and to inspect/work with the industrial dischargers to ensure satisfactory compliance with state discharge rules. The estimated annual cost is $200,000 and permit revenue should approximate at least half of that amount, though the first year (2014) will require an additional expense of about $150,000 to establish the base conditions of each discharger, including evaluation of individual waste streams. The net annual cost will require a modest increase in the sewer rate. GENERAL FUND Overall, operating revenue to the general fund is expected to grow by $1.5 million next year, compared to the 2013 budget. Only$100,000 of that growth is expected in retail sales tax, as the 2014 budgeted figure restores the 94% factor used prior to the 2009 recession. Even with that restraint, sales tax is the largest single-source of general fund revenue; but it is also the most volatile, as evidenced in 2009 when Pasco experienced a loss of nearly$1 million in annual sales tax receipts. Most of the growth in 2014 revenue is attributed to other local taxes. Property tax is estimated to increase by $445,000, about half due to new investments in the community and the other half reflects the annexation of "Area 2" in late 2012 (the city does not receive property tax from annexed areas in the first year). Utility taxes are expected to be flat next year compared to 2013, as declines in natural gas and telephone receipts will offset increases in electricity and water. State Shared Revenues 1,600,000 - --___- State shared revenues will 1,500,000 -- - -- o __ _____.__..______. decline once again, as the 1,400,000 —__ ___.-.._.______. state has again extended its 1,300,000 withholding of a share of 1,200,000 - - - _. liquor profits and taxes. 1,100,000 - �- - The 2014 figure is 1,000,000 - -- _ $300,000 less than actual 900,000 _ receipts in 2012 (before aoo,000 _- the liquor privatization ,700,000 - _ initiative). 600,000 -- - - ---- 2030 2011 2012 2013 2014 11 The single largest growth in general fund revenue in 2014 is"charges for services," Growth in General Fund Recurring as the various administrative services Revenue provided to utility funds have been $89,00 00,000 itemized and charged accordingly. Of aas,000 ■sales Tax the eight staff positions in the customer ■Property Tax service division, 6.75 are now being 'It billed to the respective utilities, $834,000 c service Charges representing new revenue of$275,000 to ■Fines the general fund. In addition; all of the engineering services provided historically by the general fund are now charged to the benefitting utilities, generating another $280,000 of new general fund revenue. In total, over $800,000 new general fund revenue from service charges will be experienced in 2014,representing not only an appropriate assignment of cost to the utilities, but a reliable source of general fund revenue (as long as the general fund positions provide services to the benefitting funds). Non-recurring revenue is largely the same except for the expected repayment for interfund loans made by the general fiend in 2013 to other funds for repayment in 2014. These total $3.8 million next year, swelling total general fund revenue to $38 million. Most ($3.3 million) of the loans are for construction projects which will receive long-term financing sometime in 2014, thus allowing repayment to the general fund. Absent the $3.8 million in 2013 short-term loans, the general fund beginning balance for 2014 is down to $5.8 million (16% of recurring operating revenues). Total general fund expense in 2014 will grow by $1.9 million over the 2013 level. Nearly one- third of the increase is attributable to baseline wage and benefit increases for police ($187,000) and fire ($462,000) contracts negotiated in late Growth in General Fund Recurring 2012 and early 2013, neither of which were Operating Expense (excludes Debt Service and Operating Transfers) reflected in the 2013 budget. Another major a Sal/Ben ■ Equip Rental L Med/Dent element of the increase reflects the rapid rise in medical claims for the self-insured employee health benefits fiord; the annual premium for medical benefits increased by 27% during 2013, resulting in an increased annual expense of $686,000 $819,000 nearly $600,000 for eligible general fiord employees. Another $160,000 is consumed largely by increased equipment rental cost to $166,000 reflect higher replacement values. 111 The 2014 general fund expense budget includes provision for a second Chief Groundsman in the facilities division of Administrative & Community Services. Since the last addition of a groundsman (in 2007), the city has added 162 acres of improved spaces (parks and corridors), nearly 12,000 sprinklers and nearly four miles of landscaped sidewalks (which require trimming weekly during the growing season). By adding a chief groundsman (essentially a working foreman), the division will gain more manpower as well as share the city-wide field supervision responsibilities between the two Chief Groundsman positions. Another civil engineer is added to the engineering division. Though budgeted as part of the engineering function, this new expense will be largely billed to the sewer fund, as the position will primarily support the new industrial pre-treatment permit program required by the state Department of Ecology. Lastly, the 2014 general fund expense budget provides for a GIS administrator position to oversee implementation and operation of an integrated electronic mapping database system. Such an effort will eliminate the duplicative mapping work performed by various departments and provide a single mapping system for city data—utilities, streets, parks, facilities, permit records, etc. As a general fund service, it will be partially billed to the utilities and other benefitting funds. The general fund will loan a little more than $3 million for construction projects next year, Oregon Avenue and Argent Road projects consuming the bulk of the temporary financing. Most (if not all) will be repaid by the end of the year, restoring those funds to the general fund ending balance. The 2014 use of the ending balance which will not be repaid totals nearly$1.7 million, half of that being transferred to other operating funds to subsidize various service commitments ($100,000 each to TRAC and MLK Center; $210,000 to the Senior Center; and $420,000 to the ambulance service). The other $825,000 will be used for non-recurring expenses next year, including $246,000 to assist vehicle purchases for the replacement fund which do not have adequate replacement dollars available ($100,000 for fire truck; $33,000 for road grader; $60,000 for a dump truck; etc.). Another $576,000 will be used to accomplish or assist several projects, including overlay of the City Hall parking lot ($31,000), installation of electronic alerting systems in the three fire stations ($145,00) to reduce response times, help pay for the new municipal court room($250,000) and the new four-year sidewalk repair program. The ending balance of $5.4 million, while smaller than previous years, represents 14% of recurring expenditures, slightly below the desired threshold of 15% (which represents nearly two months of recurring expenses). As such, it is adequate to provide the necessary cushion of working capital required to avoid short-term borrowing and should be maintained to the greatest extent practicable. iv GENERAL FUND RESOURCES - 2013 BUDGET $34,281,212 (Excludes Fund Balance) ■SALES TAX-26.69% ■UTILITY TAX-23.29% *OTHER TAXES-2.70% BLICENSES&PERMITS-3.23% ■INTERGOV.REVENUE-4.27% ■CHARGES FOR SERVICES-13.23% ■FINES&FORFEITURES-2.31% ®MISC.REVENUE-1.83% MOTHER FINAN.SOURCES-3.78% GENERAL FUND RESOURCES -2014 BUDGET $38,584,863 (Excludes Fund Balance) ■SALES TAX-23.97% ■UTILITY TAX-20.70% *OTHER TAXES-2.46% O LICENSES&PERMITS-2.92% ■INTERGOV.REVENUE-3.88% !CHARGES FOR SERVICES- 13.97% ■FINES&FORFEITURES-2.29% BMISC.REVENUE-1.51% - •OTHER FINAN.SOURCES- 10.570% V GENERAL FUND EXPENDITURES, BY DEPARTMENT 2013 BUDGET $37,152,724 (Excludes Fund Balance) ■CITY COUNCIL-0.33% ■MUNICIPAL COURT-3.71% O CITY MANAGER-2.59% ®POLICE-32.56% ■FIRE-11.93% ■ADMIN&COMM.SVCS.-16.21% ■COMM.DEVELOPMENT-3.59% ©ENGINEERING-4.13% ■NON-DEPARTMENTAL-21.87% ■LIBRARY-3.09% GENERAL FUND EXPENDITURES, BY DEPARTMENT 2014 BUDGET $39,045,481 (Excludes Fund Balance) ■CITY COUNCIL-0.29% ■MUNICIPAL COURT-3.79% O CITY MANAGER-2.65% OPOLICE-31.60% ■FIRE- 13.18% RADMIN&COMM.SVCS.-16.95% ■COMM.DEVELOPMENT-3.69% 0 ENGINEERING-4.54% ■NON-DEPARTMENTAL-20.36% ■LIBRARY-2.94% V1 GENERAL FUND EXPENDITURES, BY CATEGORY- 2013 BUDGET $37,152,724 (Excludes Fund Balance) •SALARIES&WAGES-44.11% K�v _ ■PERSONNEL BENEFITS-6.34% •SUPPLIES- 1.74% •OTHR SVCS&CHGS - 11.77% •CAPITAL OUTLAY-9.28% •INTERGOVERNMENTAL-1.07% •DEBT SERVICE-1.95% c INTERFUND SERVICES- 11.46% INTERFUND TRANSFERS- 12.28% GENERAL FUND EXPENDITURES, BY CATEGORY-2014 BUDGET $39,045,481 (Excludes Fund Balance) ■SALARIES&WAGES-42.94% ■PERSONNEL BENEFITS-6.83% `.Y ■SUPPLIES-1.31% ■OTHR SVCS&CHGS -11.37% •CAPITAL OUTLAY-8.28% 5,INTERGOVERNMENTAL-2.31% L DEBT SERVICE-9.20% L INTERFUND SERVICES-13.43% 1. INTERFUND TRANSFERS-4.34% Vii STREETS The city's street fund will realize modest growth in revenue next year, as its share of state gas tax (distributed on population) is expected to grow by $45,000 while the street fund share of local utility taxes and cable franchise fee is expected to be virtually static. A one-time federal project grant will increase revenue by $380,000 next year, but is not to be considered as recurring revenue. Other one-time revenues include transfers (contributions) from other funds for specific projects, including $150,000 from the general fund and $100,000 from the Capital Improvement Fund for the new sidewalk program, $100,000 ADA retrofit grant from the state, and $185,000 from the general fund for repair of the paved trail along Burden Blvd between Roads 60 and 68. With a beginning balance of $445,000, the 2014 revenue budget does not assume the usual operating contribution from the general fund; the result is that the street fund ending balance will decline to a more normal but sufficient level of$189,000 by the end of 2014. Total expenses of the street fund will grow by $430,000 next year, mostly due to the proposed four-year sidewalk repair program ($250,000) and the ADA retrofit projects ($100,000 state grant). The net increase in personnel (1.5 FTE) is the result of adding two employees for the sidewalk program and moving half an existing position back to the street sweeping function in the stormwater fund. The arterial street fund provides funds for projects that improve capacity or safety of arterials throughout the city. In 2014 the fund provides partial funding for the replacement of traffic signal controllers throughout the city as well as completion of the study required by Washington State Department of Transportation for acceptance of dual right-turn lanes on Road 68 westbound onto I-182,the most critical improvement for relief of congestion in that corridor. AMBULANCE SERVICES The total cost of ambulance service will grow next year by 5370,000, reaching $3.63 million. The increase largely is driven by wage and benefit increases for paramedics ($130,000) and higher overtime costs ($56,000) due to extended time loss from injuries. Fully accounting for the billing service cost in the general fund will contribute to increased administrative service charges ($103,000) next year and $88,000 will be needed to assist in replacing an ambulance and obtaining an administrative vehicle for the EMS officer. viii Ambulance Subsidy from General Fund To balance the cost profile next year and reduce (but $1,300,000 not eliminate) the annual $1,100,000 — - general fund subsidy, the $900,000 schedule of fees and $700,000 - $500,000 _ charges must be $300,000 &R IZ3 ga increased. Raising the $100,000 monthly ambulance utility 2008 2009 2010 2011 2012 2013 2014 charge to $7.75/month (from $6.25) is estimated to generate $420,000 more annually; increasing the transport fee and mileage charges will generate another $170,000 but will be somewhat offset by increased write-offs as well as reduced non-resident transport fees. The net effect is expected to reduce the subsidy back to the $420,000 annual general fund expense realized when the ambulance utility was first established in 2007. Without the proposed increases, the general fund subsidy will need to increase commensurately; such an action would require commensurate reduction in other General Fund expenses or an increased property tax rate. ECONOMIC DEVELOPMENT Recurring revenue to this new fund, largely composed of farm rentals, will increase by$515,000 next year to fully reflect the income stream represented by the 14 farm circles transferred from the PWRF utility in 2012. The other (smaller) stream of recurring revenue is the proceeds from the convention center agreement with Kennewick, whereby the city receives payment equal to that amount received by the Kennewick PFD from the Pasco PFD exceeding $150,000; that excess amount in 2014 is expected to reach $210,000. Together with the higher-than-expected beginning balance, the total available resources for economic development efforts will approach $2.1 million next year. The 2014 expense budget anticipates spending approximately $1.2 million with about $200,000 allocated for recurring farm operations/maintenance expenses. Another$110,000 is allocated for improvements to the system of valves that permit the 14 circles to operate efficiently, thus facilitating market-value rents. Another $245,000 is set aside for debt service and $200,000 is allocated as a contribution to the PWRF upgrades, as they will improve the quality of water applied to the farm unit (thereby improving long-term viability of the farm as a revenue source), and will facilitate future expansion of the system if another processor desires to commit to use of the PWRF. And, $60,000 is set aside as a contribution to the Downtown Pasco Development Authority, to ensure the organization has sufficient operating revenue to sustain the effort to revitalize the downtown business district. The annual cash flow margin also presents the opportunity to consider an active partnership with the Port of Pasco to jointly sponsor a staff position tasked to target commercial and industrial investments in Pasco. The substantial ending balance presents the opportunity to prudently assist significant private investment by providing ix public improvements as incentive for locating in Pasco and may also be useful in acquiring assets that may further leverage or accommodate commercial/industrial investment in the city and,thus, expand the tax base for the entire community(a primary goal of the City Council). UTILITIES Though annual revenue will decline by$7 million next year(vs. 2013), when adjusting to delete bond proceeds it will increase by $870,000. The increased operating revenue is dependent on increased rates for water, sewer and stormwater services, the first increase in four years. Previous revenue growth has been largely generated by customer growth because of the strong rate of new housing units added to the city over the past decade; as the rate of new construction has slowed to a more typical level, so has utility revenue growth. The additional revenue is necessary to offset increased expenses for the fire hydrant program in the water utility, the industrial sewer pre-treatment permit program required by Department of Ecology, and increases in administration/engineering service charges. Though declining from $15 million in 2013, capital outlay will remain a healthy $9.2 million in 2014 as the process water facility completes its upgrade, the sewer plant gets a third clarifier, and the water system realizes a variety of smaller but important upgrades. Debt service increases by $400,000 next year, largely due to the 2013 revenue bonds issued to pay for the sewer clarifier ($2.3 million) and for the process water facility upgrade (which will be fully paid by the food processors dependent on the disposal system). The ending balance is expected to grow by $1.8 million versus the 2013 budget, as it needs to be large enough to absorb unexpected major expenses while also providing a debt service reserve required for bond holders. EQUIPMENT RENTAL Equipment rental operations accounts for the maintenance and operation of all the vehicles owned by the city ("business type activities," such as utilities and other "enterprise" functions, are accounted for separately from"governmental' activities). As fuel prices have been relatively stable and are expected to continue, maintenance expenses are relatively static for 2014 compared to 2013. Equipment rental replacement accounts for replacement of vehicles (again, by "government' or "business" activities) and fluctuate from year to year, depending upon scheduled replacement needs. Such expenses are expected to increase about $1.3 million next year, as more replacements are due and some are big-ticket items (fire truck, road grader, etc.). Usually, the replacement purchases are fully funded using the reserves set aside during the life of the vehicle scheduled for replacement; however, due to unexpected increases in replacement value for some specialty equipment (such as fire trucks, road graders, dump trucks, etc.), it is necessary that the general fund contribute $246,000 to the replacement of "governmental' vehicles next year (future replacement values are adjusted to minimize the likelihood of a general fund subsidy for the next replacement cycle). x MEDICAL BENEFITS The city has self-insured its employee health benefits program since the late Medical/Dental Claims 1980s, to keep costs down while providing (in millions) benefits comparable to other similar public $1.0 employers. Overall, history has proven $4.5 that action to be beneficial, as the annual cost per employee has been less than $a.o comparable employers (a necessary difference, given the lower revenue base in $s.s Pasco). However, the past three years $3.0 claims experience has hit the fund hard, as claims have jumped from $3.1 million in $z.s 2010 to an expected $4.6 million in 2014, 2010 zoii zoiz zois zoia a 50% increase in four years! Interfund assessments (the equivalent of"premiums") were increased 27%during 2013 alone, in an effort to restore the reserve account(equal to four months of claims expense)required by state rules for any self-insured program. As a result, the medical benefits fund is expected to start 2014 with less than $700,000 (two months claims' expense), but end with $1.2 million (nearly the four-month target). As the revenue necessary to accomplish this objective is received from other funds based on the number of eligible employees, the general fund will experience an increased expense of nearly$600,000 annually for employee health benefits alone next year. As such an expenditure growth is simply unsustainable (the I% property tax limit would provide only $65,000 towards the increased annual expense), the benefit program itself requires sufficient change as to shift a larger share of the benefit cost to employees. CAPITAL PROTECTS STREETS: Road 68 will continue to be a major focus of street improvements next year, as Phase II of the Road 68 improvement project is scheduled to occur (channelization and signal timing) and, if Washington State Department of Transportation (WSDOT) finally gives its blessing, the city will install a dual right turn lane for southbound vehicles heading west on I-182 (an improvement initially requested several years ago but rejected by WSDOT). Over $1.6 million is set aside from federal grant funds to upgrade the signal controllers throughout the city, as they are well beyond their useful life and new technology offers a much more effective signalization system. Widening of Argent Road ($2.4 million) between 20 Avenue and Road 44 is dependent on the primary beneficiaries (Port and CBC) committing to financing the majority of the cost and Phase I of the Oregon Avenue corridor project ($1.5 million) is dependent upon receipt of sufficient grant funds. xi UTILITIES: the Process Water Reuse Facility upgrade project ($6.7 million total) should be completed next year (final $2 million). The sewer fund will add a primary clarifier ($2.3 million) at the plant and will initiate repair of the west-side trunk line, as recommended in the new sewer master plan. The main water plant will be improved by replacing the old and worn screens that help clean the water withdrawn from the Columbia River for potable use. OTHER: the most notable "other" capital expense in 2014 is completion of the new municipal court in conjunction with the new jail being constructed by Franklin County at the courthouse site; the $3.5 million court facility will be fully paid in 2014 using the Public Safety Sales Tax approved by voters in 2011 and will have no debt obligation attached to it. The electronic alerting system will finally be installed in the three fire stations to help reduce emergency response times and $300,000 will be spent on a new neighborhood park. SUMMARY The 2014 budget, like most preceding it, is financially sound and provides a strong foundation for the delivery of municipal services. It not only reinforces existing service functions, it also offers solutions to several lingering problems (sidewalk repair, fire hydrant maintenance, GIS benefits, economic development, etc.). By assigning costs accurately to the benefitting funds, cost transparency is improved and service fees distribute the financial responsibility for services to those that benefit directly from the service, thus reducing hidden subsidies (and associated general taxes). The budget reflects a brighter future for Pasco, as it provides also for many important capital investments to continue assimilating recent growth as well as fostering more growth of targeted benefit to the community. To that end, the Economic Development Fund offers a unique opportunity for the city to play a leading role in fostering private investment in the community (rather than waiting for it to happen) — an objective of overriding importance for a community which presently reflects a tax base lower than most of its counterparts. Successful expansion of the community's tax base will be essential for the city to sustain the variety and quality of services it presently delivers to Pasco citizens. r Respe fully submitted, Gary Cru fi 1 City Manager Page xii 11/4/2013 3:33 PM CITY OF PASCO PRINCIPAL OFFICIALS ELECTED OFFICIALS MAYOR: MATT WATKINS—At Large MAYOR PRO-TEM: REBECCA FRANCIK—District 5 COUNCILMEMBERS AL YENNEY—District 1 MICHAEL GARRISON—District 2 ROBERT HOFFMANN—District 3 SAUL MARTINEZ—District 4 TOM LARSEN—At Large APPOINTED OFFICIALS GARY CRUTCHFIELD—City Manager STAN STREBEL—Deputy City Manager AHMAD QAYOUMI—Public Works Director BOB METZGER—Police Chief BOB GEAR—Fire Chief RICK TERWAY—Administrative & Community Services Director RICK WHITE— Community& Economic Development Director xiii ORDINANCE NO. AN ORDINANCE ADOPTING THE CITY OF PASCO OPERATING BUDGET FOR THE YEAR 2014. WHEREAS,subsequent to due notice and public hearing thereon,the City Council of the City of Pasco has approved an operating budget for the year 2014;NOW,THEREFORE, THE CITY COUNCIL OF THE CITY OF PASCO,WASHINGTON DO ORDAIN AS FOLLOWS: Section One. The following budget containing the totals set forth for each fund for the year 2014 is hereby adopted. FUND EXPENDITURE REVENUE GENERAL FUND $ 44,487,687 $ 44,487,687 CITY STREET FUND 2,688,151 2,688,151 ARTERIAL STREET FUND 646,606 646,606 1-182 CORRIDOR TRAFFIC IMPACT FUND 1,183,787 1,183,787 STREET OVERLAY FUND 3,713,352 3,713,352 COMMUNITY DEVELOPMENT GRANT FUND 1,438,668 1,438,668 M.L.KING JR.COMMUNITY CENTER FUND 193,051 193,051 AMBULANCE SERVICES FUND 4,139,338 4,139,338 CITY VIEW CEMETERY FUND 325,225 325,225 BOULEVARD PERPETUAL MAINTENANCE FUND 2,055,556 2,055,556 ATHLETIC PROGRAM FUND 268,419 268,419 GOLF COURSE 1,696,935 1,696,935 SENIOR CENTER OPERATING FUND 332,459 332,459 MULTI-MODAL FACILITY FUND 162,948 162,948 SCHOOL IMPACT FEES 1,502,448 1,502,448 RIVERSHORE TRAIL& MARINA MAINTENANCE FUND 28,839 28,839 SPECIAL LODGING ASSESSMENT FUND 209,494 209,494 LITTER ABATEMENT FUND 16,309 16,309 REVOLVING ABATEMENT FUND 345,799 345,799 TRAC DEVELOPMENT&OPERATING FUND 370,228 370,228 PARK DEVELOPMENT FUND 1,977,203 1,977,203 CAPITAL IMPROVEMENTS FUND 3,741,935 3,741,935 ECONOMIC&INDUSTRIAL DEVELOPMENT FUND 2,154,297 2,154,297 STADIUM/CONVENTION CENTER FUND 401,229 401,229 LID DEBT SERVICE FUND 4,425,603 4,425,603 G.O.BOND DEBT SERVICE FUND 475,363 475,363 GENERAL CAPITAL PROJECTS 9,234,070 9,234,070 WATER/SEWER UTILITY FUND 35,732,009 35,732,009 EQUIPMENT RENTAL OPERATIONS FUND-GOVERNMENT TYPE 1,067,716 1,067,716 EQUIPMENT RENTAL OPERATIONS FUND-PROPRIETARY TYPE 542,883 542,883 EQUIPMENT RENTAL REPLACEMENT FUND-GOVERNMENT TYPE 5,734,327 5,734,327 EQUIPMENT RENTAL REPLACEMENT FUND-PROPRIETARY TYPE 2,707,832 2,707,832 MEDICAL/DENTAL INSURANCE FUND 6,395,858 6,395,858 CENTRAL STORES FUND 12,846 12,846 CITY VIEW CEMETERY ENDOWMENT 451,525 451,525 OLD FIRE MEDICAL(OPEB) 1,443,855 1,443,855 OLD FIREMEN'S PENSION TRUST FUND 1,440,443 1,440,443 GRAND TOTAL ALL FUNDS $ 143,744,293 $ 143,744,293 Section Two. This Ordinance shall be in full force and effect on January 1,2014. PASSED by the City Council of the City of Pasco this 16th day of December,2013. ATTEST: Matt Watkins,Mayor Debra L.Clark,City Clerk Approved as to Form: Leland B.Kerr,City Attorney 1 CITY OF PASCO 2014 SUMMARIZED REVENUES ALL OPERATING FUNDS INTER- CHARGES LICENSES GOVERN. FOR TAXES &PERMITS REVENUE SERVICES GENERALFUND GENERAL $25,031,714 $ 1,124,800 $ 1,496,000 $ 5,391,233 SPECIAL REVENUE FUNDS CITY STREET 207,000 295,000 1,205,000 - ARTERIAL STREET - - 439,825 - 1-182 CORRIDOR TRAFFIC IMPACT - - - - STREET OVERLAY 817,000 - - - COMMUN.DEVELOPMENT GRANTS - - 963,277 - M.L.KING JR.COMMUNITY CENTER - - - 5,800 AMBULANCE SERVICES - - 25,200 3,255,327 CITY VIEW CEMETERY - - - 228,540 BOULEVARD PERPETUAL MAINTENANCE - - - - ATHLETIC PROGRAMS - - - 150,500 GOLF COURSE - - - 1,613,925 SENIOR CENTER OPERATING - - 27,300 - MULTI-MODAL FACILITY - - - - SCHOOLIMPACTFEES - - - - RIVERSHORE TRAIL&MARINA MAINT. - - - - SPECIAL LODGING ASSESSMENT 201,209 - - - LITTERABATEMENT - - - 5,000 REVOLVING ABATEMENT - - - 4,000 TRAC DEVELOPMENT&OPERERATION 220,000 - - - PARK DEVELOPMENT - - - 144,200 CAPITAL IMPROVEMENTS 800,000 - - - INDUSTRIAL DEVEL& INFRASTRUCTURE - - 201,000 STADIUM/CONVENTION CENTER 230,000 - - - DEBT SERVICE FUNDS LID DEBT SERVICE FUND - - -G.O.BOND DEBT SERVICE FUND 138,500 - - - CONSTRUCTION FUNDS GENERAL CAPITAL PROJECTS - - 3,325,110 - ENTERPRISE FUND WATER/SEWER UTILITY - - 341,000 21,188,162 INTERNAL SERVICE FUNDS EQUIPMENT RENTAL OPER.-GOV - - - 951,229 EQUIPMENT RENTAL OPER.-PROP - - - 319,295 EQUIP RENTAL REPLACEMENT-GOV - - - - EQUIP RENTAL REPLACEMENT-PROP - - - - MEDICAL/DENTAL INSURANCE - - - - CENTRALSTORES - - - - PERMANENTFUND CITY VIEW CEMETERY ENDOWMENT - - - 16,127 TRUST FUNDS OLD FIRE MEDICAL(OPEB) - - - - OLD FIREMEN'S PENSION - - 47,624 - TOTAL ESTIMATED REVENUES $27,645,423 $ 1,419,800 $ 8,071,336 $33,273,338 City of Pasco 2 2014 Budget FINES OTHER BEGINNING TOTAL AND NIISC. FINANCING INTERFUND FUND AVAILABLE FORFEITS REVENUE SOURCES TRANSFERS BALANCE RESOURCES $ 882,000 $ 581,160 $ 3,839,956 $ 238,000 $ 5,902,824 $ 44,487,687 - 300 - 535,000 445,851 2,688,151 1,100 - - 205,681 646,606 - 281,020 - - 902,767 1,183,787 - 2,000 - 31,000 2,863,352 3,713,352 - 80,000 240,000 - 155,391 1,438,668 - 28,500 - 120,000 38,751 193,051 - 2,235 - 420,000 436,576 4,139,338 - 180 - 30,000 66,505 325,225 - 144,674 109,713 - 1,801,169 2,055,556 - 1,150 - - 116,769 268,419 - 48,030 - - 34,980 1,696,935 - 57,650 - 240,000 7,509 332,459 - 67,985 - - 94,963 162,948 - 1,500,100 - - 2,348 1,502,448 - 14,400 - - 14,439 28,839 - - - 8,285 209,494 - 7,500 - - 3,809 16,309 30,500 725 - - 310,574 345,799 - 130 - 103,000 47,098 370,228 - 2,000 - - 1,831,003 1,977,203 - 2,000 - - 2,939,935 3,741,935 - 1,001,000 - - 952,297 2,154,297 - 25,800 - - 145,429 401,229 - 175,304 3,013,688 - 1,236,611 4,425,603 - 175 - - 336,688 475,363 - - 5,767,106 141,854 9,234,070 - 321,888 - 200,000 13,680,959 35,732,009 - 250 - - 116,237 1,067,716 - 230 - - 223,358 542,883 - 1,017,813 43,890 334,500 4,338,124 5,734,327 484,680 - - 2,223,152 2,707,832 5,718,398 - - 677,460 6,395,858 - - - - 12,846 12,846 550 - - 434,848 451,525 - 34,400 - - 1,409,455 1,443,855 - 32,575 - - 1,360,244 1,440,443 $ 912,500 $11,635,902 $ 7,247,247 $ 8,018,606 $45,520,141 $143,744,293 City of Pasco 3 2014 Budget CITY OF PASCO 2014 SUMMARIZED EXPENDITURES ALL OPERATING FUNDS OTHER SALARIES PERSONNEL SERVICES &WAGES BENEFITS SUPPLIES &CHARGES GENERALFUND: CITY COUNCIL $ 87,595 $ 10,657 $ 1,000 $ 13,900 MUNICIPAL COURT 759,808 140,133 37,200 296,360 CITY MANAGER 669,661 117,877 34,000 93,495 POLICE DEPARTMENT 6,507,826 1,062,099 109,800 854,250 FIRE 3,457,956 342,100 85,155 222,755 ADMINISTRATIVE&COMM.SERVICES 3,111,337 562,111 169,080 1,761,517 COMMUNITY DEVELOPMENT 861,042 167,901 10,850 131,785 ENGINEERING 1,119,108 201,988 21,000 100,841 NON-DEPARTMENTAL 190,000 60,217 43,000 918,161 LIBRARY 0 1,200 45,200 TOTAL GENERAL FUND 16,764,333 2,665,083 512,285 4,438,264 SPECIAL REVENUE FUNDS: CITY STREET 420,381 91,604 210,762 1,086,904 ARTERIAL STREET 0 - - 10,000 1-182 CORRIDOR TRAFFIC IMPACT 0 - - - STREET OVERLAY 0 - - 1,041,000 COMMON.DEVELOPMENT GRANTS 63,640 22,916 1,696 460,353 M.L.KING JR.COMMUNITY CENTER 61,303 11,800 1,700 51,020 AMBULANCE SERVICES 1,884,972 166,753 93,450 361,093 CITY VIEW CEMETERY 111,500 13,838 48,400 29,332 BOULEVARD PERPETUAL MAINTENANCE 0 - - - ATHLETIC PROGRAMS 23,970 4,579 1,270 92,139 GOLF COURSE 0 - 5,000 1,246,690 SENIOR CENTER OPERATING 133,597 19,660 7,100 89,158 MULTI-MODAL FACILITY 0 - 2,400 37,482 SCHOOL IMPACT FEES 0 - - - RIVERSHORE TRAIL&MARINA MAINT 1,000 177 - 5,500 SPECIAL LODGING ASSESSMENT 0 - - 201,209 LITTER ABATEMENT 0 - - 15,400 REVOLVING ABATEMENT 0 - - 37,747 TRAC DEVELOPMENT&OPERATING 0 - - - PARK DEVELOPMENT 0 - - CAPITAL IMPROVEMENTS 0 - - - INDUSTRIAL DEVEL&INFRASTRUCTURE 0 - 15,000 249,000 STADIUM/CONVENTION CENTER 0 - - 126,003 DEBT SERVICE FUNDS: LID DEBT SERVICE 0 - - - G.O. BOND DEBT SERVICE 0 - - - CONSTRUCTION FUNDS: GENERAL CAPITAL PROJECTS 0 - - - ENTERPRISE FUNDS: WATER/SEWER UTILITY 3,053,231 613,469 1,921,570 3,221,719 INTERNAL SERVICE FUNDS: EQUIPMENT RENTAL OPER.-GOV 200,774 36,704 594,300 68,812 EQUIPMENT RENTAL OPER.-PROP 0 - 355,640 37,500 EQUIP RENTAL REPLACEMENT-GOV 0 - 31,356 - EQUIP RENTAL REPLACEMENT-PROP 0 - - - MEDICAL/DENTAL INSURANCE 0 4,588,000 - 459,600 CENTRALSTORES 0 - 500 - PERMANENT FUNDS: CITY VIEW CEMETERY ENDOWMENT 0 - - - TRUSTFUNDS: OLD FIRE MEDICAL(OPEB) 0 - - - OLD FIREMEN'S PENSION 0 100,000 TOTAL ALL FUNDS $ 22,718,701 $ 8,334,583 $ 3,802,429 $ 13,365,925 City of Pasco 4 2014 Budget INTERGOVT INTERFUND ENDING SERVICES CAPITAL DEBT PMT FOR INTERFUND FUND &TAXES OUTLAY SERVICE SERVICES TRANSFERS BALANCE TOTAL $ - $ - $ - $ - $ - $ - $ 113,152 - 247,559 - - 1,481,060 - 120,534 - - 1,035,567 2,015,669 - - 1,788,370 - - 12,338,014 18,680 11,100 - 1,008,630 - - 5,146,376 1,000 - - 1,013,306 - - 6,618,351 5,000 - - 266,072 - - 1,442,650 - - - 328,263 - - 1,771,200 92,200 890,200 3,593,518 468,565 1,694,870 5,442,206 13,392,937 1,100,000 1,980 1,148,380 3,232,549 901,300 3,593,518 5,243,279 1,694,870 5,442,206 44,487,687 - 23,500 - 665,546 - 189,454 2,688,151 - - - 399,072 237,534 646,606 - 465,424 718,363 1,183,787 - - - 96,529 - 2,575,823 3,713,352 200 211,623 240,000 15,403 344,500 78,337 1,438,668 - - - 28,915 - 38,313 193,051 96,720 16,000 - 928,579 88,200 503,571 4,139,338 980 - - 60,629 - 60,546 325,225 - 70,000 1,985,556 2,055,556 230 - - 5,039 - 141,192 268,419 11,480 - - 413,994 - 19,771 1,696,935 - - - 63,680 - 19,264 332,459 3,711 - - 4,275 - 115,080 162,948 1,500,000 - - - - 2,448 1,502,448 - - - 230 - 21,932 28,839 - - 8,285 209,494 - - 460 - 449 16,309 - - - 2,070 - 305,982 345,799 250,000 - 104,127 - - 16,101 370,228 - - - - 265,000 1,712,203 1,977,203 - - - 1,284,000 2,457,935 3,741,935 - 147,760 245,096 27,742 200,000 1,269,699 2,154,297 1,000 - 127,187 13,337 - 133,702 401,229 - - 134,815 - 3,113,688 1,177,100 4,425,603 - 133,850 - - 341,513 475,363 - 9,196,324 - - - 37,746 9,234,070 2,454,960 9,223,714 5,427,019 3,453,050 93,852 6,269,425 35,732,009 - - - 157,911 - 9,215 1,067,716 - - 30,100 - 119,643 542,883 1,411,965 - - - 4,291,006 5,734,327 669,730 - - - 2,038,102 2,707,832 - - 134,291 - 1,213,967 6,395,858 - - 12,346 12,846 - - 451,525 451,525 - - - 121,374 - 1,322,481 1,443,855 3,219 1,337,224 1,440,443 $ 7,551,830 $21,801,916 $10,005,612 $11,469,652 $ 8,018,606 $36,675,039 $143,744,293 City of Paso0 5 2014 Budget CITY OF PASCO REVENUE SUMMARY GENERAL FUND SOURCE OF REVENUE 2010 2011 2012 2013 2014 ACTUAL ACTUAL ACTUAL BUDGET BUDGET TAXES: GENERAL PROPERTY $ 5,552,162 $ 6,148,471 $ 6,321,402 $ 6,400,000 $ 6,845,170 RETAIL SALES TAX 7,587,544 8,832,885 9,535,853 9,150,000 9,250,000 B&OTAXES Admissions Tax 148,682 141,529 148,476 140,000 140,000 Natural Gas 851,501 617,141 697,719 745,000 682,000 Solid Waste 454,309 467,294 473,127 460,000 460,000 Cable TV 338,005 336,410 344,846 335,000 360,000 Telephone 1,831,192 1,779,876 1,685,506 1,800,000 1,700,000 Electricity 2,961,220 3,048,061 3,078,420 3,000,000 3,111,008 Water 625,560 580,139 599,280 600,000 696,135 Irrigation - 71,638 75,166 75,000 79,725 Sewer 724,499 560,729 571,211 610,000 553,633 Stormwater - 55,494 80,498 78,000 110,299 PWRF - 112,013 139,687 140,000 93,744 EXCISE TAXES Leasehold 167,830 218,420 225,952 225,000 226,000 Gambling 518,293 701,599 869,685 700,000 724,000 Pen& Int on Business Taxes 231 11 - - 21,761,028 23,671,710 24,846,828 24,458,000 25,031,714 LICENSES AND PERMITS: BUSINESS LICENSES 317,701 336,699 337,655 332,400 323,000 RENTAL LICENSES 56,599 58,856 62,033 56,800 56,800 BUILDING PERMITS 1,201,915 1,087,087 1,027,068 600,000 600,000 ANIMAL LICENSES 89,871 100,571 137,128 113,000 140,000 OTHER 8,388 6,342 7,966 6,000 5,000 1,674,474 1,589,555 1,571,850 1,108,200 1,124,800 INTERGOVERNMENTAL: GRANTS 312,027 385,962 233,325 165,000 275,000 STATE SHARED REVENUES PUD Privilege Tax 158,181 222,655 120,955 123,000 125,000 Nuclear Generating Tax 298,446 296,140 304,818 305,000 305,000 Criminal Justice 58,785 63,396 66,485 63,000 63,000 DUI-Cities 10,121 12,816 11,312 10,000 10,000 Liquor Excise Tax 271,892 292,543 152,849 - 50,000 Liquor Board Profits 436,198 416,682 608,478 691,000 436,000 City-County Assistance 77,433 52,630 66,002 16,700 60,000 SST Mitigation 167,672 176,039 172,700 90,000 172,000 INTERLOCAL REVENUES 3,285 - - - INTERGOVERNMENTAL REVENUES 937 60,215 33,783 - - $ 1,794,977 $ 1,979,078 $ 1,770,707 $ 1,463,700 $ 1,496,000 City of Pasco 6 2014 Budget CITY OF PASCO REVENUE SUMMARY GENERALFUND SOURCE OF REVENUE 2010 2011 2012 2013 2014 ACTUAL ACTUAL ACTUAL BUDGET BUDGET CHARGES FOR SERVICE: GENERAL GOVERNMENT $ 324,937 $ 356,746 $ 279,735 $ 306,230 $ 294,223 PUBLIC SAFETY 966,442 843,235 929,344 860,840 833,440 PHYSICAL ENVIRONMENT 24,182 22,316 27,784 23,920 31,398 ECONOMIC ENVIRONMENT 187,167 165,331 266,394 174,000 215,000 CULTURE AND RECREATION 160,757 147,079 156,885 145,600 158,500 INTERFUND CHARGES 1,368,005 2,092,710 2,543,011 3,025,919 3,858,672 3,031,490 3,627,417 4,203,153 4,536,509 5,391,233 FINES&FORFEITURES COURT FINES 844,588 840,898 811,466 753,600 837,500 COURT COST RECOUPED 3,742 3,921 1,735 2,050 2,500 PROBATION FEES 39,324 39,497 33,928 33,000 38,000 CONFISCATED MONEY 8,529 14,699 4,000 4,000 896,183 899,015 847,129 792,650 882,000 MISCELLANEOUS REVENUE: INTEREST EARNINGS 279,730 181,582 154,609 164,500 159,810 RENTS 375,093 449,491 405,211 388,850 391,850 CONTRIBUTIONS 25,856 43,485 43,215 - - OTHER MISCELLANEOUS 96,079 100,183 169,632 73,500 29,500 776,758 774,741 772,667 626,850 581,160 TOTAL GENERAL FUND REVENUE 29,934,910 32,541,516 34,012,334 32,985,909 34,506,907 OTHER FINANCING SOURCES: OPERATING TRANSFERS 459,791 370,712 539,091 138,000 238,000 DEBT PROCEEDS - 4,443,726 643,000 1,157,303 3,839,956 SALE OF ASSETS - 6,698 - - - INSURANCE RECOVERIES 60 (6) 3,609 459,851 4,821,130 1,185,700 1,295,303 4,077,956 TOTAL GENERAL FUND REVENUE& OTHER FINANCING SOURCES 30,394,761 37,362,646 35,198,034 34,281,212 38,584,863 BEGINNING FUND BALANCE 8,050,696 7,618,940 11,085,645 7,573,573 5,902,824 TOTAL GENERAL FUND RESOURCES $38,445,457 $44,981,586 $46,283,679 $41,854,785 $44,487,687 City of Pasco 7 2014 Budget CITY OF PASCO EXPENDITURE SUMMARY ALL OPERATING FUNDS 2010 2011 2012 2013 2014 ACTUAL ACTUAL ACTUAL BUDGET BUDGET 010 GENERAL FUND $38,450,699 $46,515,656 $ 47,182,348 $41,854,785 $ 44,487,687 110 CITY STREET 1,566,387 2,642,576 2,188,857 2,188,857 2,688,151 120 ARTERIAL STREET 3,514,968 1,237,459 1,492,735 1,492,735 646,606 125 1-182 CORRIDOR TRAFFIC IMPACT FUND 1,012,827 1,042,882 1,257,717 1,257,717 1,183,787 130 STREET OVERLAY 2,992,882 3,026,851 3,189,237 3,189,237 3,713,352 14X COMMUNITY DEVELOPMENT GRANTS 1,214,640 1,485,796 1,354,571 1,582,373 1,438,668 145 M.L.KING JR.COMMUNITY CENTER 142,704 142,769 180,609 192,089 193,051 150 AMBULANCE SERVICES 2,677,033 2,769,163 3,527,780 3,587,337 4,139,338 160 CITY VIEW CEMETERY 268,861 286,433 310,610 310,690 325,225 161 BOULEVARD PERPETUAL MAINTENANCE 1,682,291 1,786,447 1,878,714 1,387,622 2,055,556 165 ATHLETIC PROGRAMS 245,766 283,536 308,677 277,934 268,419 166 GOLF COURSE - 1,393,782 1,691,802 1,773,208 1,696,935 170 SENIOR CENTER OPERATING 336,769 367,943 400,269 312,608 332,459 180 MULTI-MODAL FACILITY 133,385 146,116 119,714 135,406 162,948 182 SCHOOL IMPACT FEES - - 831,815 300,200 1,502,448 185 RIVERSHORE TRAIL& MARINA MAINT 23,086 20,266 19,478 22,509 28,839 188 SPECIAL LODGING ASSESSMENT 217,813 210,645 208,744 168,971 209,494 169 LITTER ABATEMENT 24,417 23,064 22,033 21,111 16,309 190 REVOLVING ABATEMENT 406,787 357,488 330,929 310,460 345,799 191 TRAC DEVELOPMENT&OPERATIONS 402,326 541,575 431,122 379,705 370,228 192 PARK DEVELOPMENT 2,230,787 1,995,759 1,741,738 1,899,950 1,977,203 193 CAPITAL IMPROVEMENTS 5,320,085 3,259,839 2,986,875 2,878,123 3,741,935 194 ECONOMIC&INDUSTRIAL DEVELOPMENT 885,164 1,014,623 2,758,551 991,451 2,154,297 195 STADIUM/CONVENTION CENTER 265,649 324,857 963,103 366,223 401,229 24X LID DEBT SERVICE FUND 1,971,611 1,579,434 1,766,743 2,126,977 4,425,603 27X G.O.BOND DEBT SERVICE 869,740 863,425 859,641 855,570 475,363 367 GENERAL CAPITAL PROJECTS 3,882,197 5,619,695 5,709,184 7,914,552 9,234,070 410 WATER/SEWER UTILITY 42,075,956 30,800,255 30,718,308 37,580,556 35,732,009 510 EQUIP RENTAL OPERATIONS-GOV 1,090,130 1,083,468 1,206,249 1,109,794 1,067,716 511 EQUIP RENTAL OPERATIONS-PROP 416,183 513,864 554,652 532,602 542,883 515 EQUIP RENTAL REPLACEMENT-GOV 3,444,990 3,831,070 4,798,485 4,851,911 5,734,327 516 EQUIP RENTAL REPLACEMENT-PROP 1,765,407 2,013,028 1,926,214 2,369,236 2,707,832 520 MEDICAL/DENTAL INSURANCE 5,170,972 5,299,068 5,084,781 5,083,361 6,395,858 530 CENTRAL STORES 27,047 13,845 13,098 13,241 12,846 605 CITY VIEW CEMETERY ENDOWMENT 391,187 400,167 418,181 430,635 451,525 619 OLD FIRE MEDICAL(OPEB) 1,726,888 1,661,878 1,596,798 1,948,285 1,443,855 620 OLD FIREMEN'S PENSION 1,561,934 1,536,599 1,526,727 1,716,909 1,440,443 TOTAL ALL FUNDS $128,409,568 $126,091,321 $ 131,557,089 $133,414,930 $ 143,744,293 City of Pasco 8 2014 Budget CITY OF PASCO GENERAL FUND EXPENDITURE SUMMARY BY DEPARTMENT 2010 2011 2012 2013 2014 DEPARTMENT ACTUAL ACTUAL ACTUAL BUDGET BUDGET CITY COUNCIL $ 118,318 $ 106,006 $ 111,725 $ 121,315 $ 113,152 MUNICIPAL COURT 1,250,682 1,283,560 1,338,299 1,376,639 1,481,060 CITY MANAGER 892,197 929,512 977,086 962,755 1,035,567 POLICE DEPARTMENT 11,226,253 10,866,935 11,709,036 12,096,846 12,338,014 FIRE DEPARTMENT 4,403,640 4,280,872 4,418,651 4,431,366 5,146,376 ADMINISTRATIVE&COMMUNITY SERVICES 5,489,909 5,906,975 6,307,369 6,022,454 6,618,351 COMMUNITY DEVELOPMENT 1,050,249 1,033,221 1,187,218 1,332,076 1,442,650 ENGINEERING 1,082,840 1,320,857 1,365,030 1,535,558 1,771,200 NON-DEPARTMENTAL 4,096,580 8,521,215 9,076,586 8,125,335 7,950,731 LIBRARY 1,221,091 1,180,858 1,148,779 1,148,380 1,148,380 TOTAL OPERATIONS 30,831,759 35,430,011 37,639,779 37,152,724 39,045,481 ENDING FUND BALANCE 7,618,940 11,085,645 9,542,569 4,702,061 5,442,206 TOTAL EXPENDITURES $ 38,450,699 $ 46,515,656 $ 47,182,348 $ 41,854,785 $ 44,487,687 GENERAL FUND EXPENDITURE SUMMARY BY CATEGORY 2010 2011 2012 2013 2014 CATEGORY ACTUAL ACTUAL ACTUAL BUDGET BUDGET SALARIES AND WAGES $ 14,608,036 $ 14,351,792 $ 15,267,767 $ 16,387,285 $ 16,764,333 PERSONNEL BENEFITS 2,134,435 2,106,380 2,325,247 2,356,992 2,665,083 SUPPLIES 531,122 697,977 694,825 645,010 512,285 OTHER SERVICESICHARGES 4,865,568 4,430,380 4,688,383 4,371,322 4,438,264 INTERGOVT'L SERVICES&TAXES 3,367,087 3,292,131 3,138,357 3,448,617 3,232,549 CAPITAL OUTLAY 223,120 156,951 257,192 395,800 901,300 DEBTSERVICE 886,082 5,434,577 3,675,459 725,327 3,593,518 INTERFUND PMT FOR SERVICES 3,400,509 3,514,218 4,028,872 4,258,514 5,243,279 INTERFUND TRANSFERS 815,800 1,445,605 3,563,677 4,563,857 1,694,870 TOTAL OPERATIONS 30,831,759 35,430,011 37,639,779 37,152,724 39,045,481 ENDING FUND BALANCE 7,618,940 11,085,645 9,542,569 4,702,061 5,442,206 TOTAL EXPENDITURES $ 38,450,699 $ 46,515,656 $ 47,182,348 $ 41,854,785 $ 44,487,687 City of Pasco,Washington 9 2014 Budget CITY OF PASCO ORGANIZATIONAL CHART CITIZENS CITY COUNCIL CITY MANAGER DEPUTYCITY MANAGER COMMUNICATIONS HUMAN RESOURCES COMMUNITY& ADMINISTRATIVE MUNICIPAL POLICECHIEF FIRE CHIEF ECONOMIC PUaUC WORKS &COMMUNITY COURTIUDGE DEVELOPMENT DIRECTOR SERVICES DIRECTOR DIRECTOR Munidpal Invastiswve Fire Urban Ennerir Le al Court S.M. Suppression DevelPPont DM iio Probation Fieltl Fire S[ree[ Parks& Services Opentlons Preventbn Plannup Mainterwa Recrea4on Communi SuPpart Ini,mcdon Wateg Sewx Service Ambulance Facilities Services Coda Reuse F.dk,, Superviso Enforcement Stormwater, Sery ices M84 CityClerk Equipment Rental& Intorma[lon Replacemea SVStems Finance City of Pasco,Washington 10 2014 Budget INDIVIDUAL GENERAL FUND DEPARTMENTS City of Pasco,Washington 11 2014 Budget City Council The City has a Council-Managerforrn of government The city Council consists of seven members elected for four-year,overlapping terms.The Mayor,elected by the City Council,has equal voting rights with other council members and posses no veto power. The City council appoints the City Manager to act as the chief executive officer of the City. CITIZENS OF PASCO CITY COUNCIL CITY COUNTY/REGIONAL LEOFF DISABILffYBOARD FRANKLIN COUNTY EMERGENCY MANAGEMENT CIVILSERVICECOMMSSION HOUSING AUTHORITY PARKS&RECREATION ADVISORY SENIOR CITIZENS ADVISORY COUNCIL COMMITTEE PLANNING COMMISSION B-F REGIONALCOUNCIL FIREMAN'S PENSION BOARD LI-F TRANSITAUTHORITY CODE ENFORCEMENT BOARD B-F HEALTH DISTRICT PUBLIC FACILrOES 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 2014 Budget CITY COUNCIL EXPENDITURES 2010 2011 2012 2013 2014 FUNCTION ACTUAL ACTUAL ACTUAL BUDGET BUDGET SALARIES AND WAGES $ 82,682 $ 85,197 $ 87,548 $ 87,595 $ 87,595 PERSONNEL BENEFITS 8,863 9,150 9,808 9,820 10,657 SUPPLIES 5,343 699 863 1,000 1,000 OTHER SERVICES/CHARGES 21,430 10,960 13,506 22,900 13,900 INTERGOVT'L SERVICES 8 TAXES - - - - - CAPITAL OUTLAY - - - - - DEBT SERVICE - - - - - INTERFUND PMT FOR SERVICES - - - - - INTERFUNDTRANSFERS TOTAL EXPENDITURES $ 118,318 $ 106,006 $ 111,725 $ 121,315 $ 113,152 PERSONNEL SUMMARY MONTHLY/ NUMBER OF EMPLOYEES HOURLY RANGE POSITION 2010 2011 2012 2013 2014 MIN - MAX MAYOR 1.00 1.00 1.00 1.00 1.00 1,300 COUNCILMEMBER 6.00 6.00 6.00 6.00 6.00 1,000 TOTAL 7.00 7.00 7.00 7.00 7.00 City of Pasco,Washington 13 2014 Budget Municipal Court JUDGE COURT ADMINISTRATOR COURT SERVICES LEAD COURT PROBATION SPECIALIST CLERK ADMIN ASST II OFFICER DEPUTY COURT CLERKS PROBATION PROBATION SERVICES CLERK SPECIALIST 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 matter to be heard is civil or criminal in nature. Pasco Municipal is a Court of limited jurisdiction created by statute. It has jurisdiction to hear: Certain Criminal Misdemeanors Traffic Infractions Non-Traffic Infractions Parking tickets City of Pasco,Washington 14 2014 Budget MUNICIPAL COURT EXPENDITURES 2010 2011 2012 2013 2014 FUNCTION ACTUAL ACTUAL ACTUAL BUDGET BUDGET SALARIES AND WAGES $ 715,365 $ 733,908 $ 732,063 $ 745,030 $ 759,808 PERSONNEL BENEFITS 99,295 129,838 121,323 120,225 140,133 SUPPLIES 22,841 22,781 28,636 25,550 37,200 OTHER SERVICES/CHARGES 268,749 246,953 281,846 289,910 296,360 INTERGOVT'L SERVICES&TAXES - - - - - CAPITAL OUTLAY - - - - - DEBT SERVICE - - - - - INTERFUND PMT FOR SERVICES 144,432 150,080 174,431 195,924 247,559 INTERFUND TRANSFERS TOTAL EXPENDITURES $ 1,250,682 $ 1,283,560 $ 1,338,299 $ 1,376,639 $ 1,481,060 PERSONNEL SUMMARY MONTHLY/ NUMBER OF EMPLOYEES HOURLY RANGE POSITION 2010 2011 2012 2013 2014 MIN - MAX JUDGE 0.75 0.75 0.75 0.75 0.75 8,443 COURT ADMINISTRATOR 1.00 1.00 1.00 1.00 1.00 6,464 COURT PROBATION SERV SPEC. 1.00 1.00 1.00 1.00 1.00 22.19-29.22 COURT SERVICES SPEC. 2.00 2.00 2.00 2.00 2.00 20.91-27.53 ADMINSTRATIVE ASST.II 1.00 1.00 1.00 1.00 1.00 18.94-24.94 LEAD COURT CLERK 1.00 1.00 1.00 1.00 1.00 18.94-24.94 DEPUTY COURT CLERK 4.50 4.75 4.75 4.75 4.75 16.82-22.14 PROBATION SERVICES CLERK 2.50 2.25 2.25 2.25 2.25 16.82-22.14 DEPARTMENT ASST.1 1.00 1.00 1.00 1.00 1.00 10.88-14.32 TOTAL 1435 14.75 14.75 14.75 14.75 City of Pasco,Washington 15 2014 Budget City Manager MUNICIPAL --------------------- CITY MANAGER COURT IUDGE EXECUTIVE MCOMMUNICATIONS ASSISTANT HUMAN RESOURCES MANAGER HUMAN RESOURCES DEPT ASST I PAYROLL ANALYST SPECIALIST COMMUNITY & ApMINiSTRATIVE ECONOMIC PUBLIC WOFKS &COMMUNITY PDUCE CHIEF FIRE 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 Communications and Human Resources functions via the Deputy City Manager. City of Pasco,Washington 16 2014 Budget CITY MANAGER EXPENDITURES 2010 2011 2012 2013 2014 FUNCTION ACTUAL ACTUAL ACTUAL BUDGET BUDGET SALARIES AND WAGES $ 642,386 $ 632,951 $ 650,607 $ 642,975 $ 669,661 PERSONNEL BENEFITS 90,398 86,488 99,444 100,270 117,877 SUPPLIES 5,783 52,213 57,494 33,500 34,000 OTHER SERVICES/CHARGES 75,918 80,925 84,357 93,545 93,495 INTERGOVT'L SERVICES&TAXES - - - - - CAPITAL OUTLAY - - - - - DEBT SERVICE - - - - - INTERFUND PMT FOR SERVICES 77,712 76,935 85,184 92,465 120,534 INTERFUND TRANSFERS TOTAL EXPENDITURES $ 892,197 $ 929,512 $ 977,088 $ 962755 $ 1,035,567 PERSONNEL SUMMARY MONTHLY/ NUMBER OF EMPLOYEES HOURLY RANGE POSITION 2010 2011 2012 2013 2014 MIN - MAX CITY MANAGER 1.00 1.00 1.00 1.00 1.00 12,803 DEPUTY CITY MANAGER 1.00 1.00 1.00 1.00 1.00 10,531 HUMAN RESOURCES MANAGER 1.00 1.00 1.00 1.00 1.00 7,832 COMMUNICATIONS SPEC. 1.00 1.00 1.00 1.00 1.00 28.71 -37.80 HRANALYST/ASSISTANT 1.00 1.00 1.00 1.00 1.00 27.05-35.62 EXECUTIVE ADMIN ASSISTANT 1.00 1.00 1.00 1.00 1.00 21.76-28.65 PAYROLL SPECIALIST 1.00 1.00 1.00 1.00 1.00 22.19-29.22 ADMINISTRATIVE ASSISTANT I 1.00 1.00 1.00 ' 1.00 1.00 16.17-21.28 TOTAL 8.00 8.00 8.00 8.00 8.00 City of Pasco,Washington 17 2014 Budget Police CITY MANAGER POLICECHIEF FIELDOPERATIONS ADMIN ADMIry CAPTAIN ASSISTANT II ASSISTANTI INVESTIGATIVE SUPPORT CAPTAI N SERGEANTS SERGEANT SERGEANT SERGEANT LEAD POLICE RESOURCE STREET SERVICES CRIMES SPECIALIST PODCE ARO DETECTIVES OFFICERS OFFICERS pETECTiVE SERV CES STREET SPECIALISTS SRO CRIME CRIIAES OFFICERS SPECIALIST- EVIDENCE CRIME SPECIAUST- CRIME DOMESTIC SPECIALIST VIOLENfE ANALYSIS METRO DETECTIVE METRO LEGAL SECRETARY 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. 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 2014 Budget POLICE EXPENDITURES 2010 2011 2012 2013 2014 FUNCTION ACTUAL ACTUAL ACTUAL BUDGET BUDGET SALARIES AND WAGES $ 6,024,628 $ 5,664,815 $ 6,315,860 $ 6,387,639 $ 6,507,826 PERSONNEL BENEFITS 960,590 885,489 1,028,241 995,489 1,062,099 SUPPLIES 65,913 105,130 133,076 118,800 109,800 OTHER SERVICES/CHARGES 809,321 814,029 858,934 864,385 854,250 INTERGOVT'L SERVICES&TAXES 2,051,107 2,101,771 1,869,445 2,214,848 2,015,669 CAPITAL OUTLAY 35,973 5,975 6,293 - - DEBT SERVICE - - - - - INTERFUND PMT FOR SERVICES 1,278,721 1,289,726 1,497,187 1,515,685 1,788,370 INTERFUND TRANSFERS TOTAL EXPENDITURES $ 11,226,253 $ 10,866,935 $ 11,709,036 $12,096,846 $12,338,014 PERSONNEL SUMMARY MONTHLY/ NUMBER OF EMPLOYEES HOURLY RANGE POSITION 2010 2011 2012 2013 2014 MIN - MAX POLICE CHIEF 1.00 1.00 1.00 1.00 1.00 9,955 CAPTAIN 3.00 3.00 3.00 2.00 2.00 8,696 SERGEANT 5.00 5.00 5.00 10.00 10.00 41.28-48.25 CORPORAL 4.00 4.00 4.00 POLICE OFFICER 48.00 48.00 48.00 48.00 48.00 29.55-40.21 POLICE OFFICER-DETECTIVE 4.00 4.00 4.00 8.00 8.00 30.14-40.21 POLICE OFFICER-METRO DETECT 2.00 2.00 2.00 2.00 2.00 30.14-40.21 CRIME SPECIALIST-ANALYST 1.00 1.00 1.00 1.00 1.00 20.18-26.60 CRIME SPECIALIST-PREVENTION 1.00 20.18-26.60 CRIME SPECIALIST-DOMESTIC VIOL 1.00 1.00 1.00 1.00 1.00 20.18-26.60 CRIME SPECIALIST-EVIDENCE 1.00 1.00 1.00 1.00 1.00 20.18-26.60 ADMINISTRATIVE ASSISTANT II 1.00 1.00 1.00 1.00 1.00 18.94-24.94 LEAD POLICE SERVS.SPEC. 1.00 1.00 1.00 1.00 1.00 17.01 -22.36 POLICE SVCS.SPEC. 4.00 4.00 4.00 4.00 4.00 16.04-21.09 ADMINISTRATIVE ASSISTANT 1 1.00 1.00 1.00 1.00 1.00 16.17-21.28 LEGAL SECRETARY I-METRO 1.00 1.00 1.00 1.00 1.00 16.82-22.41 LEGAL SECRETARY It-METRO 1.00 1.00 1.00 1.00 1.00 18.94-24.94 TOTAL 80.00 79.00 79.00 83.00 83.00 City of Pasco,Washington 19 2014 Budget Fire CITY MANAGER FIRE CHIEF DEPT ASST II — BATTALION CHIEF LIEUTENANTS CAPTAIN 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 2014 Budget FIRE EXPENDITURES 2010 2011 2012 2013 2014 FUNCTION ACTUAL ACTUAL ACTUAL BUDGET BUDGET SALARIES AND WAGES $ 3,091,904 $ 2,977,219 $ 3,046,092 $ 3,057,180 $ 3,457,956 PERSONNEL BENEFITS 266,663 270,047 276,946 280,595 342,100 SUPPLIES 62,832 161,440 100,854 80,585 85,155 OTHER SERVICES/CHARGES 192,813 177,048 177,124 205,657 222,755 INTERGOV 'L SERVICES&TAXES 15,996 24,281 38,761 18,680 18,680 CAPITAL OUTLAY 104,293 - 50,567 - 11,100 DEBT SERVICE - - - - - INTERFUND PMT FOR SERVICES 669,139 670,837 728,307 788,669 1,008,630 INTERFUND TRANSFERS TOTAL EXPENDITURES $ 4,403,640 $ 4,280,672 $ 4,418,651 $ 4,431,366 $ 5,146,376 PERSONNEL SUMMARY MONTHLY/ NUMBER OF EMPLOYEES HOURLY RANGE POSITION 2010 2011 2012 2013 2014 MIN - MAX FIRE CHIEF 1.00 0.50 0.50 0.50 0.50 9,435 TRAIN/SAFETY BATTALION CHIEF 1.00 1.00 1.00 1.00 1.00 47.76 BATTALION CHIEF 3.00 3.00 3.00 3.00 3.00 36.39 CAPTAIN 8.00 33.48 LIEUTENANT 9.00 8.00 8.00 8.00 3.00 32.02 FIREFIGHTERS&PARAMEDICS 21.00 20.00 20.00 22.00 19.00 23.29-32.02 DEPARTMENT ASSISTANT II 0.50 0.50 0.50 0.50 0.50 16.82-22.14 TOTAL 35.50 33.00 1 33.00 35.00 35.00 City of Pasco,Washington 21 2014 Budget Administrative and Community Services CITY MANAGER E MINISTRATIVE&COMMUNITY SERVICES DIRECTOR DEPUTY CITY LEGAL DIVISION CLERK PARALEGAL/ CONTRACT ASST FINANCIAL INFORMATION ut FACILITIES& SERVICES CITY CLERK SERVICES MANAGER MANAGER GROUNDS MANAGER NETWORK CHIEF ADMINISTRATOR RECREATION SPECIALISTS GROUNDSMAN CUSTOMER DATABASE ACCOUNTING SERVICE ADMINISTRATOR GROUNDSMEN I LEADS SUPERVISOR DEPARTMENT FACILITY MAINT. ASSISTANT H DATA BASE STAFF SPECIALIST ACCOUNTANTS UTILITY BILLING GROUNDSMAN II DEPT ASST II TEMPORARY PC SPECIALIST EMPLOYEES ACCOUNTS PAYABLE/REC ACCOUNTING TEMPORARY DEPT ASST II CLERK GI5 EMPLOYEES ADMINISTRATOR CUSTOMER SERVICE GIS TECHNICIAN REPRESENT. PARK PATROL DEPTASST II The Administrative and Community Services Department provides the diverse internal services necessary to operate or support other City departments efficiently. These divisions include Finance, Information Systems, Facilities Maintenance, Records Management, Purchasing, Risk Management, and Legal Services. In addition,this department delivers certain external services, including adult and youth recreation services, senior citizens services,and utility customer services. The Finance Division is responsible for providing accurate financial information and consistent customer service to the City organizations and citizens. The Accounting section is primarily responsible for the supervision and accountability of City resources through fiscally prudent budgeting, accounting and reporting and inter-office mail services to all City departments. This section is also responsible for the billing for all monies owed to the City except for water/sewer monthly bills and the payment of all bills. The Customer Service section is responsible for the controlling and receipting of all City revenues, monthly billing for the water/sewer utility and providing customer assistance in all areas. The Information Services Division is responsible for the City's computer and telecommunications systems. It develops, implements,and maintains all automated municipal information applications. The Administrative Services Division is responsible for purchasing controls, records management, risk management, legal services and the City Clerk function. The Recreation Services Division is responsible for the operation and implimentation of recreational activities in the community. The Facilities Division is responsible for the maintenance of City facilities and grounds. City of Pasco,Washington 22 2014 Budget ADMINISTRATIVE&COMMUNITY SERVICES EXPENDITURES 2010 2011 2012 2013 2014 FUNCTION ACTUAL ACTUAL ACTUAL BUDGET BUDGET SALARIES AND WAGES $ 2,583,600 $ 2,631,282 $ 2,739,371 $ 2,925,577 $ 3,111,337 PERSONNEL BENEFITS 445,754 454,606 497,095 466,568 562,111 SUPPLIES 128,730 295,691 330,562 185,880 169,080 OTHER SERVICES/CHARGES 1,755,651 1,813,021 1,957,958 1,668,393 1,761,517 INTERGOVT'L SERVICES&TAXES 4,278 2,170 836 4,000 1,000 CAPITAL OUTLAY - 78,351 52,083 - - DEBT SERVICE - - - - - INTERFUND PMT FOR SERVICES 571,896 631,854 729,464 772,036 1,013,306 INTERFUND TRANSFERS TOTAL EXPENDITURES $ 5,489,909 $ 5,906,975 $ 6,307,369 $ 6,022,454 $ 6,618,351 PERSONNEL SUMMARY MONTHLY/ NUMBER OF EMPLOYEES HOURLY RANGE POSITION 2010 2011 2012 2013 2014 MIN - MAX ADMIN&COMM SVCS DIR. 1.00 1.00 1.00 1.00 1.00 9,572 FINANCIAL SERVICES MANAGER 1.00 1.00 1.00 1.00 1.00 8,874 INFORMATION SVCS MGR 1.00 1.00 1.00 1.00 1.00 8,204 RECREATION SERVICES MGR 1.00 1.00 1.00 1.00 1.00 6,836 FACILITIES MGR 1.00 1.00 1.00 1.00 1.00 8,836 CUSTOMER SERVICE SUPERVISOR 1.00 1.00 1.00 1.00 1.00 27.05-35.62 LEAD ACCOUNTANT 1.00 1.00 1.00 2.00 2.00 29.87-39.32 CHIEF GROUNDSMAN 1.00 1.00 1.00 1.00 2.00 30.91 -33.88 CITY CLERK 1.00 1.00 1.00 1.00 1.00 26.00-34.23 SENIOR ACCOUNTANT 1.00 1.00 1.00 NETWORK ADMINISTRATOR 1.00 1.00 1.00 1.00 1.00 28.15-37.06 GIS ADMINISTRATOR 1.00 28.15-37.06 DATABASE ADMINISTRATOR 1.00 28.15-37.06 GROUNDSMAN I 7.50 7.50 7.50 7.50 7.50 24.19-26.84 FACILITIES MAINTENANCE I 1.00 1.00 1.00 1.00 1.00 24.19-26.84 STAFF ACCOUNTANT 2.00 2.00 2.00 2.00 2.00 24.02-31.63 LEAD RECREATION SPECIALIST 1.00 1.00 1.00 1.00 1.00 22.19-29.22 PC SPECIALIST 1.00 1.00 1.00 2.00 2.00 22.19-29.22 PC SOFTWARE SPECIALIST 1.00 22.19-29.22 LEGAL SECRETARY/PARALEGAL 1.00 1.00 1.00 1.00 1.00 20.91 -27.53 RECREATION SPECIALIST 1.00 1.00 1.00 1.00 1.00 20.91 -27.53 GROUNDSMAN II 1.00 1.00 1.00 1.00 1.00 20.97-23.64 ACCOUNTING CLERK 0.75 0.75 0.75 0.75 1.00 18.94-24.94 DEPUTY CITY CLERK 1.00 ADMINISTRATIVE ASSISTANT It 1.00 1.00 1.00 1.00 1.00 18.94-24.94 DATABASE SPECIALIST 1.00 1.00 1.00 2.00 1.00 20.61-27.13 INFORM SVC TECHNICIAN-GIS 0.75 0.75 0.75 0.75 0.75 18.67-24.58 DEPARTMENT ASSISTANT II 9.00 9.00 9.00 9.00 9.00 16.82-21.82 PARK PATROL 0.25 0.25 0.25 0.25 0.25 1 10.50-12.5 DEPARTMENT ASSISTANT 1 1.38 1.00 1.00 1.00 TOTAL 41.63 40.25 40.25 42.25 44.50 City of Pasco,Washington 23 2014 Budget Community Development CITY MANAGER COMMUNITY& ECONOMIC DEVELOPMENT DIRECTOR ADMIN ASST it BLOCK GRANT PIWSPECrORS COORDINATOR CITY PLANNER ASSOCIATE CODE pI.ANS CRY PLANNER ENFORCEMENT EKAMINERI OFFICERS PERMR PIANNE0. 1 TECHNICIANS PERMIT AIDE 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 2014 Budget COMMUNITY DEVELOPMENT EXPENDITURES 2010 2011 2012 2013 2014 FUNCTION ACTUAL ACTUAL ACTUAL BUDGET BUDGET SALARIES AND WAGES $ 712,087 $ 707,621 $ 795,074 $ 876,250 $ 861,042 PERSONNEL BENEFITS 109,520 109,041 132,193 138,500 167,901 SUPPLIES 11,334 5,523 6,389 17,650 10,850 OTHER SERVICES/CHARGES 67,494 57,172 71,195 100,985 131,785 INTERGOVPL SERVICES&TAXES 7,562 5,172 6,794 8,000 5,000 CAPITAL OUTLAY - - - - - DEBT SERVICE - - - - - INTERFUND PMT FOR SERVICES 142,252 148,692 175,573 190,691 266,072 INTERFUND TRANSFERS TOTAL EXPENDITURES $ 1,050,249 $ 1,033,221 $ 1,187,218 $ 1,332,076 $ 1,442,650 PERSONNEL SUMMARY MONTHLY/ NUMBER OF EMPLOYEES HOURLY RANGE POSITION 2010 2011 2012 2013 2014 MIN - MAX COMMUNITY DEV.DIRECTOR 1.00 1.00 1.00 1.00 1.00 9,073 INSPECTION SERVICES MGR. 1.00 1.00 1.00 1.00 1.00 7,209 CITY PLANNER 1.00 1.00 1.00 1.00 1.00 29.87-39.32 ASSOCIATE PLANNER 1.00 1.00 1.00 1.00 1.00 24.99-32.90 PLANS EXAMINER 1.00 1.00 1.00 1.00 1.00 24.99-32.90 BUILDING INSPECTOR 2.00 2.00 2.00 2.00 2.00 23.09-30.40 PLANNER 1 1.00 1.00 1.00 1.00 1.00 20.91 -27.53 CODE ENFORCEMENT OFF. 2.00 2.00 3.00 4.00 4.00 20.10-26.47 ADMINISTRATIVE ASSISTANT II 1.00 1.00 1.00 1.00 1.00 18.94-24.94 PERMIT TECHNICIAN 2.00 2.00 2.00 2.00 1.00 17.26-22.77 PERMIT AIDE 1.00 10.88-14.32 TOTAL 13.00 13.00 14.00 15.00 15.00 City of Pasco,Washington 25 2014 Budget Public Works - Engineering CITY MANAGER PUBUC WORKS DIRECTOR CITY ENGINEER ADMIN ASST 1 DEVELOPMENT SENIOR CONSTRUCUON SENIOR UTILITY ENGINEERING TRANSPORTATION MANAGER ENGINEER TECHNICIAN 1 ENGINEER ASSOCIATE CONSTRUCr1ON ASSOCIATE TRANSPORTATION INSPECTORS UTIUTY ENGINEERS ENGINEER 11 UTILITY SENIOR ENGINEERING ENGINEE0. TECH TECH 11 The Public Works Department acts as the community stewards for the planning, design,construction, inspection,operation and maintenance of the City's infrastructure. This includes all roadways, sidewalks, street signals, street lighting,storm drainage,water production facitilites,water and sewerage conveyance systems and sewage treatment systems. This takes the dedicated commitment of professional engineers and support staff acting under the oversight and management of the Public Works Director. The Engineering Division is responsible for the planning,designing, surveying,field inspection,and contract administration for most construction projects within the City. The Division also performs mapping and drafting services, assists in the formation and administration of local improvement projects, and monitors traffic patterns and related problems. The primary principle followed in the performance of this mission is to"Hold paramount the safety, health and welfare of the public." City of Pasco,Washington 26 2014 Budget ENGINEERING EXPENDITURES 2010 2011 2012 2013 2014 FUNCTION ACTUAL ACTUAL ACTUAL BUDGET BUDGET SALARIES AND WAGES $ 755,384 $ 918,799 $ 901,152 $ 1,042,926 $ 1,119,108 PERSONNEL BENEFITS 108,358 156,735 153,537 159,890 201,988 SUPPLIES 22,922 22,135 13,400 26,000 21,000 OTHER SERVICESICHARGES 40,160 44,136 70,708 74,243 100,841 INTERGOVPL SERVICES&TAXES - - - - - CAPITAL OUTLAY - - 7,153 - - DEBT SERVICE - - - - - INTERFUND PMT FOR SERVICES 156,016 179,052 219,080 232,499 328,263 INTERFUND TRANSFERS TOTAL EXPENDITURES $ 1,082,840 $ 1,320,857 $ 1,365,030 $ 1,535,558 $ 1,771,200 PERSONNEL SUMMARY MONTHLY/ NUMBER OF EMPLOYEES HOURLY RANGE POSITION 2010 2011 2012 2013 2014 MIN - MAX PUBLIC WORKS DIRECTOR 0.20 0.20 0.20 0.20 0.20 9,955 CITY ENGINEER 1.00 1.00 1.00 1.00 1.00 8,874 CONSTRUCTION MANAGER 1.00 1.00 1.00 1.00 1.00 32.98-43.42 SENIOR ENGINEER 1.00 2.00 2.00 32.98-43.42 CIVIL ENGINEER 2.00 2.00 3.00 3.00 4.00 29.87-39.32 ASSOCIATE ENGINEER 2.00 2.00 2.00 2.00 2.00 27.05-35.62 CONSTRUCTION INSPECTOR 3.00 3.00 3.00 3.00 3.00 23.09-30.40 MAPPINGICADD TECH 1.00 1.00 ENGINEERING TECH III 1.00 1.00 1.00 22.19-29.22 ENGINEERING TECHNICIAN II 1.00 1,00 1.00 21.76-28.65 ENGINEERING TECHNICIAN 1 1.00 1.00 1.00 1.00 1.00 18.94-24.94 ADMINISTRATIVE ASSISTANT II 1.00 1.00 1.00 1.00 1.00 18.94-24.94 ADMINISTRATIVE ASSISTANT I 1.00 1.00 1.00 1.00 1.00 16.17-21.28 TOTAL 13.20 13.20 16.20 17.20 18.20 City of Pasco,Washington 27 2014 Budget NON-DEPARTMENTAL Non-Departmental Expenditures are General Fund expenditures not associated with a specific department. These expenditures include salary adjustments not known at the time the budget was prepared,capital expenditures,debt service and transfers to other funds. NON-DEPARTMENTAL EXPENDITURES 2010 2011 2012 2013 2014 FUNCTION ACTUAL ACTUAL ACTUAL BUDGET BUDGET SALARIES AND WAGES $ - $ - $ - $ 622,113 $ 190,000 PERSONNEL BENEFITS 44,994 4,986 6,660 85,635 60,217 SUPPLIES 202,939 29,810 21,189 154,845 43,000 OTHER SERVICES/CHARGES 1,595,470 1,109,813 1,139,013 1,006,104 918,161 INTERGOVT'L SERVICES&TAXES 110,075 58,737 109,846 103,089 92,200 CAPITAL OUTLAY 82,854 72,625 141,096 395,800 890,200 DEBT SERVICE 886,082 5,434,577 3,675,459 725,327 3,593,518 INTERFUND PMT FOR SERVICES 358,366 365,062 419,646 468,565 468,565 INTERFUND TRANSFERS 815,800 1,445,605 3,563,677 4,563,857 1,694,870 SUB-TOTAL EXPENDITURES $ 4,096,580 $ 8,521,215 $ 9,076,586 $ 8,125,335 $ 7,950,731 ENDING FUND BALANCE 7,618,940 11,085,645 9,542,569 4,702,061 5,442,206 TOTAL EXPENDITURES $ 11,715,520 $ 19,606,860 $ 18,619,155 $12,827,396 $13,392,937 LIBRARY The City contracts with the Mid-Columbia Library District to deliver library services at the city-owned facility. LIBRARY EXPENDITURES 2010 2011 2012 2013 2014 FUNCTION ACTUAL ACTUAL ACTUAL BUDGET BUDGET SALARIES AND WAGES $ - $ - $ - $ - $ - PERSONNEL BENEFITS - - - - - SUPPLIES 2,485 2,555 2,362 1,200 1,200 OTHER SERVICES/CHARGES 38,562 76,323 33,742 45,200 45,200 INTERGOVTL SERVICES&TAXES 1,178,069 1,100,000 1,112,675 1,100,000 1,100,000 CAPITAL OUTLAY - - - - - DEBT SERVICE - - - - - INTERFUND PMT FOR SERVICES 1,975 1,980 - 1,980 1,980 INTERFUND TRANSFERS TOTAL EXPENDITURES $ 1,221,081 $ 1,180,858 $ 1,148,779 $ 1,148,380 $ 1,148,380 City of Pasoo,Washington 28 2014 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 2014 Budget Public Works - Streets CITY MANAGER PUBLIC WORKS DIRECTOR FIELD DIVISION MANAGER ADMIN ASST I ASST FIELD DIVISION MANAGER LEAD STREET WORKER HEAVY UTILITY EQUIPMENT MAINTENANCE OPERATORS WORKERS The Street Department is responsible for maintenance of the City's roadway infrastructure and traffic control devises. The department performs miscellaneous street repairs, installation and maintenance of traffic control devises,street striping, ice and snow removal and responds to requests from the public. The activities of the Street Fund are supported primarily by gasoline taxes and General Fund allocations. PERSONNEL SUMMARY MONTHLY/ NUMBER OF EMPLOYEES HOURLY RANGE POSITION 2010 2011 2012 2013 2014 MIN.-MAX. PUBLIC WORKS DIRECTOR 0.20 1 0.20 0.20 0.20 1 0.20 9,955 OPERATIONS MANAGER 0.15 0.15 0.15 0.15 0.15 8,2D4 ASST.OPERATIONS MANAGER 0.35 0.35 0.35 0.35 0.34 6,206 LEAD STREET WORKER 1.00 1.00 1.00 1.00 1.00 26.93-29.42 HEAVY EQUIPMENT OPERATOR 3.00 3.00 3.00 2.50 2.50 24.19-26.84 UTILITY MAINTENANCE WORKER 1 2.00 2.00 1.00 1.00 2.00 18.81-21.45 ADMINISTRATIVE ASSISTANT 1 0.20 0.20 0.20 020 0.20 16.17-21.28 LABORER 1 1.00 1.00 1.00 9.82-12.71 TOTAL 6.90 6.90 6.90 6.40 7.39 City of Pasco,Washington 30 2014 Budget CITY STREET FUND REVENUES 2010 2011 2012 2013 2014 REVENUE ACTUAL ACTUAL ACTUAL BUDGET BUDGET TAXES $ 203,101 $ 206,439 $ 204,316 $ 206,900 $ 207,000 LICENSES AND PERMITS 291,852 284,218 289,571 282,000 295,000 INTERGOVERNMENTAL 790,323 1,435,712 878,816 870,000 1,205,000 CHARGES FOR SERVICES FINES&FORFEITURES - - - - - MISCELLANEOUS REVENUES 2,009 (20,553) 5,743 300 300 OTHER FINANCING SOURCES - - 2,008 - - INTERFUNDTRANSFERS 567,448 475,000 510,000 535,000 TOTAL REVENUES 1,287,285 2,473,264 1,855,454 1,669,200 2,242,300 BEGINNING FUND BALANCE 279,102 169,312 248,231 319,657 445,851 TOTAL RESOURCES $ 1,566,387 $ 2,642,576 $ 2,103,685 $ 2,188,857 $ 2,688,151 CITY STREET FUND EXPENDITURES 2010 2011 2012 2013 2014 FUNCTION ACTUAL ACTUAL ACTUAL BUDGET BUDGET SALARIES AND WAGES $ 351,493 $ 374,367 $ 371,383 $ 369,686 $ 420,381 PERSONNEL BENEFITS 53,699 61,049 73,150 73,739 91,604 SUPPLIES 85,640 252,281 127,772 123,970 210,762 OTHER SERVICES/CHARGES 476,921 1,165,485 416,288 742,154 1,086,914 INTERGOV 'L SERVICES&TAXES - - - - - CAPITAL OUTLAY - - 34,141 8,500 23,500 DEBT SERVICE - - - - - INTERFUND PMT FOR SERVICES 277,912 541,163 605,610 743,259 665,546 INTERFUND TRANSFERS 151,410 SUB-TOTAL EXPENDITURES 1,397,075 2,394,345 1,628,344 2,061,308 2,498,697 ENDING FUND BALANCE 169,312 248,231 475,341 127,549 189,454 TOTAL $ 1,566,387 $ 2,642,576 $ 2,103,685 $ 2,188,857 $ 2,688,151 City of Pasco,Washington 31 2014 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 2010 2011 2012 2013 2014 REVENUE ACTUAL ACTUAL ACTUAL BUDGET BUDGET TAXES $ - $ - $ - $ - $ _ LICENSES AND PERMITS - - - - INTERGOVERNMENTAL 2,639,620 1,195,557 419,172 476,450 439,825 CHARGES FOR SERVICES - - - - - FINES&FORFEITURES - - - - - MISCELLANEOUS (4,969) 40,119 7,638 1,100 1,100 OTHER FINANCING SOURCES - - - - - INTERFUND TRANSFERS 940,000 150,000 TOTAL REVENUES 3,574,651 1,235,676 576,810 477,550 440,925 BEGINNING FUND BALANCE (59,683) 1,783 834,694 1,015,185 205,681 TOTAL RESOURCES $ 3,514,968 $ 1,237,459 $ 1,411,504 $ 1,492,735 $ 646,606 ARTERIAL STREET FUND EXPENDITURES 2010 2011 2012 2013 2014 FUNCTION ACTUAL ACTUAL ACTUAL BUDGET BUDGET SALARIES AND WAGES $ - $ - $ - $ - $ - PERSONNEL BENEFITS - - - - - SUPPLIES - - - - _ OTHER SERVICES/CHARGES - 15,317 22,958 269,000 10,000 INTERGOVT'L SERVICES&TAXES - - - - - CAPITAL OUTLAY 3,485,185 - - - DEBT SERVICE - - - - _ INTERFUND PMT FOR SERVICES - - 1,221 1,592 - INTERFUNDTRANSFERS 28,000 387,448 248,887 54,100 399,072 SUB-TOTAL EXPENDITURES 3,513,185 402,765 273,066 324,692 409,072 ENDING FUND BALANCE 1,783 834,694 1,138,438 1,168,043 237,534 TOTAL $7 3,514,968 $ 1,237,459 $ 1,411,504 $ 1,492,735 $ 646,606 City of Pasco,Washington 32 2014 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 2010 2011 2012 2013 2014 REVENUE ACTUAL ACTUAL ACTUAL BUDGET BUDGET TAXES $ - $ - $ - $ - $ _ LICENSES AND PERMITS - - - - _ INTERGOVERNMENTAL - - _ _ _ CHARGES FOR SERVICES - - - - FINES 8 FORFEITURES - - _ _ _ MISCELLANEOUS 426,991 330,055 293,297 281,020 281,020 OTHER FINANCING SOURCES - _ _ _ _ INTERFUND TRANSFERS 105,087 TOTAL REVENUES 426,991 330,055 398,384 281,020 281,020 BEGINNING FUND BALANCE 585,836 712,827 757,900 976,697 902,767 TOTAL RESOURCES $ 1,012,827 $ 1,042,882 $ 1,156,284 $ 1,257,717 $ 1,183,787 1-182 CORRIDOR TRAFFIC IMPACT FUND EXPENDITURES 2010 2011 2012 2013 2014 FUNCTION ACTUAL ACTUAL ACTUAL BUDGET BUDGET SALARIES AND WAGES $ - $ - $ _ $ _ $ _ PERSONNEL BENEFITS SUPPLIES OTHER SERVICES/CHARGES - INTERGOVT'L SERVICES 8 TAXES CAPITAL OUTLAY DEBT SERVICE INTERFUND PMT FOR SERVICES - - - _ _ INTERFUND TRANSFERS 300,000 284,982 105,907 10,000 465,424 SUB-TOTAL EXPENDITURES 300,000 284,982 105,907 10,000 465,424 ENDING FUND BALANCE 712,827 757,900 1,050,377 1,247,717 718,363 TOTAL $7 1,012,827 $ 1,042,882 $ 1,156,284 $ 1,257,717 $ 1,183,787 City of Pasco,Washington 33 2014 Budget STREET OVERLAY FUND The Street Overlay Fund is used to account for the reconditioning of City streets. STREET OVERLAY FUND REVENUES 2010 2011 2012 2013 2014 REVENUE ACTUAL ACTUAL ACTUAL BUDGET BUDGET TAXES $ 813,962 $ 841,090 $ 819,045 $ 811,000 $ 817,000 LICENSES AND PERMITS - - - - - INTERGOVERNMENTAL 563,763 - - - - CHARGES FOR SERVICES - - - - - FINES&FORFEITURES - - - - - MISCELLANEOUS 40,711 1,905 4,273 2,000 2,000 OTHER FINANCING SOURCES - - - - - INTERFUND TRANSFERS 31,000 TOTAL REVENUES 1,418,436 842,995 823,318 813,000 850,000 BEGINNING FUND BALANCE 1,574,446 2,183,856 3,010,264 2,376,237 2,863,352 TOTAL RESOURCES $ 2,992,882 $ 3,026,851 $ 3,833,582 $ 3,189,237 $ 3,713,352 STREET OVERLAY FUND EXPENDITURES 2010 2011 2012 2013 2014 FUNCTION ACTUAL ACTUAL ACTUAL BUDGET BUDGET SALARIES AND WAGES S - $ - $ - $ - $ - PERSONNEL BENEFITS - - - - - SUPPLIES - - - - - OTHER SERVICES/CHARGES 769,092 163 1,208,491 200,000 1,041,000 INTERGOV PL SERVICES&TAXES - - - - - CAPITAL OUTLAY - - - - - DEBT SERVICE - - - - - INTERFUND PMT FOR SERVICES 39,934 16,424 63,016 32,161 96,529 INTERFUND TRANSFERS 18,646 1,041,334 SUB-TOTAL EXPENDITURES 809,026 16,587 1,290,153 1,273,495 1,137,529 ENDING FUND BALANCE 2,183,856 3,010,264 2,543,429 1,915,742 2,575,823 TOTAL $ 2,992,882 $ 3,026,851 $ 3,833,582 $ 3,189,237 $ 3,713,352 City of Pasco,Washington 34 2014 Budget "The future belongs to those who prepare for it today." Malcom X City of Pasco,Washington 35 2014 Budget Community Development Block Grant CITY MANAGER COMMUNITY& ECONOMIC DEVELOPMENT DIRECTOR ADMIN ASST ii BLOCK GRANT COORDINATOR COMMUNITY DEVELOPMENT BLOCK GRANT PERSONNEL SUMMARY MONTHLY/ NUMBER OF EMPLOYEES HOURLY RANGE POSITION 2010 2011 2012 2013 2014 MIN.-MAX. BLOCK GRANT ADMINISTRATOR 1.00 1.00 1.00 1.00 1.00 23.09-30.40 CODE ENFORCEMENT OFFICER 1 1.00 1.00 TOTAL 2.00 2.00 1.00 1 1.00 1.00 COMMUNITY DEVELOPMENT GRANT FUNDS The Community Development Block Grant Fund is used to provide for the proper receipting and disbursement of grant monies as set forth by the U.S. Department of Housing and Urban Development (HUD). Emphasis is given to the development of program policy and strategic planning to address the housing and community development needs of the City,and coordination of applications for the various grant and loan programs, including citizen participation in the planning, design and implimentation of community improvement and revitalization activities. City of Pasco,Washington 36 2014 Budget COMMUNITY DEVELOPMENT GRANT FUND REVENUES 2010 2011 2012 2013 2014 REVENUE ACTUAL ACTUAL ACTUAL BUDGET BUDGET TAXES $ - $ - $ - $ - $ LICENSES AND PERMITS - - - - - INTERGOVERNMENTAL 1,150,966 1,581,511 873,244 1,097,374 963,277 CHARGES FOR SERVICES - 400 25 - - FINES&FORFEITURES - - - - - MISCELLANEOUS 53,906 (36,628) 74,930 80,000 80,000 OTHER FINANCING SOURCES 4,728 290,000 236,000 - 240,000 INTERFUND TRANSFERS 42,615 TOTAL REVENUES 1,209,600 1,877,898 1,184,199 1,177,374 1,283,277 BEGINNING FUND BALANCE 5,040 (392,102) 170,372 404,999 155,391 TOTAL RESOURCES $ 1,214,640 $ 1,485,796 $ 1,354,571 $ 1,582,373 $ 1,438,668 COMMUNITY DEVELOPMENT GRANT FUND EXPENDITURES 2010 2011 2012 2013 2014 FUNCTION ACTUAL ACTUAL ACTUAL BUDGET BUDGET SALARIES AND WAGES $ 126,342 $ 78,385 $ 75,232 $ 61,751 $ 63,640 PERSONNEL BENEFITS 18,031 10,661 11,214 21,468 22,916 SUPPLIES 974 1,261 809 1,696 1,696 OTHER SERVICES/CHARGES 788,447 230,285 212,013 448,810 460,353 INTERGOVPL SERVICES&TAXES 4 - 513 200 200 CAPITAL OUTLAY - 641,847 26,579 211,623 211,623 DEBT SERVICE - - 290,000 290,000 240,000 INTERFUND PMT FOR SERVICES 33,972 12,985 13,065 11,725 15,403 INTERFUND TRANSFERS 638,972 340,000 569,558 484,949 344,500 SUB-TOTAL EXPENDITURES 1,606,742 1,315,424 1,198,983 1,532,222 1,360,331 ENDING FUND BALANCE (392,102) 170,372 155,588 50,151 78,337 TOTAL $ 1,214,640 $ 1,485,796 $ 1,354,571 $ 1,582,373 $ 1,438,668 N City of Pasco,Washington 37 2014 Budget Martin Luther King Center Fund CITY MANAGER ADMINISTRAIVE& COMMMUNITY SERVICES DIRECTOR RECREATION SERVICES MANAGER RECREATION SPECIALIST M.L. KING CENTER PERSONNEL SUMMARY MONTHLY/ NUMBER OF EMPLOYEES HOURLY RANGE POSITION 2010 2011 2012 2013 2014 MIN.-MAX. RECREATION SPECIALIST 1.00 1.00 1.00 1.00 1.00 20.91 -27.53 TOTAL 1.00 1.00 1.00 1.00 1.00 M. L. KING JR. COMMUNITY CENTER FUND The King Community Center Fund accounts for the revenues and expenditures generated and spent on Martin Luther King Jr. Community Center activities. City of Pasco,Washington 38 2014 Budget KING COMMUNITY CENTER FUND REVENUES 2010 2011 2012 2013 2014 REVENUE ACTUAL ACTUAL ACTUAL BUDGET BUDGET TAXES $ - $ - $ - $ - $ _ LICENSES AND PERMITS - - - - INTERGOVERNMENTAL - CHARGES FOR SERVICES 3,821 2,559 5,032 4,000 5,800 FINES&FORFEITURES - - - - - MISCELLANEOUS 31,154 29,702 30,487 26,500 28,500 OTHER FINANCING SOURCES - - 40 - - INTERFUND TRANSFERS 100,000 100,000 133,000 120,000 120,000 TOTAL REVENUES 134,975 132,261 168,559 150,500 154,300 BEGINNING FUND BALANCE 7,729 10,508 12,050 41,589 38,751 TOTAL RESOURCES $ 142,704 $ 142,769 $ 180,609 $ 192,089 $ 193,051 KING COMMUNITY CENTER FUND EXPENDITURES 2010 2011 2012 2013 2014 FUNCTION ACTUAL ACTUAL ACTUAL BUDGET BUDGET SALARIES AND WAGES $ 55,000 $ 55,648 $ 57,994 $ 60,495 $ 61,303 PERSONNEL BENEFITS 8,548 9,012 10,200 10,105 11,800 SUPPLIES 3,177 2,174 906 16,700 1,700 OTHER SERVICES/CHARGES 48,008 45,024 53,913 50,966 51,020 INTERGOVT'L SERVICES&TAXES 24 36 8 - - CAPITAL OUTLAY - - - DEBT SERVICE - - - _ _ INTERFUND PMT FOR SERVICES 17,439 18,825 22,779 24,465 28,915 INTERFUND TRANSFERS SUB-TOTAL EXPENDITURES 132,196 130,719 145,800 162,731 154,738 ENDING FUND BALANCE 10,508 12,050 34,809 29,358 38,313 TOTAL $ 142,704 $ 142,769 $ 180,609 $ 192,089 $ 193,051 City of Pasco,Washington 39 2014 Budget Ambulance Service Fund FIRE CHIEF DEPT ASST 11 BATFALION CHIEF LIEUTENANTS CAPTAIN F10.EFIGNTERS/ PARAMEDICS PERSONNEL SUMMARY MONTHLY/ NUMBER OF EMPLOYEES HOURLY RANGE POSITION 2010 2011 2012 2013 2014 MIN - MAX FIRE CHIEF 0.50 0.50 1 0.50 1 0.50 9,435 CAPTAIN PARAMEDIC EMS OFFICER 1.00 1.00 1.00 1.00 1.00 44 CAPTAIN PARAMEDIC OFFICER 1.00 D 1.00 1.00 1.00 1.00 34 PARAMEDIC .06.00 16.00 16.00 16.00 25.62-32.02 EPARTME 140 1 NT ASSISTANT It 0.50 0.50 0.50 0.50 0.50 16.82-22.14 TOTAL 16.50 19.00 19.00 19.00 19.00 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. City of Pasco,Washington 40 2014 Budget AMBULANCE SERVICES FUND REVENUES 2010 2011 2012 2013 2014 REVENUE ACTUAL ACTUAL ACTUAL BUDGET BUDGET TAXES $ - $ - $ - $ - $ - LICENSES AND PERMITS - - - - - INTERGOVERNMENTAL 30,497 1,738 1,534 91,200 25,200 CHARGES FOR SERVICES 1,977,972 2,025,281 2,504,041 2,774,000 3,255,327 FINES&FORFEITURES - - - - - MISCELLANEOUS 5,763 3,250 1,712 1,000 2,235 OTHER FINANCING SOURCES - - 48,000 - - INTERFUNDTRANSFERS 420,000 420,000 890,000 420,000 420,000 TOTAL REVENUES 2,434,232 2,450,269 3,445,287 3,286,200 3,702,762 BEGINNING FUND BALANCE 242,801 318,894 82,493 301,137 436,576 TOTAL RESOURCES $ 2,677,033 $ 2,769,163 $ 3,527,780 $ 3,587,337 $ 4,139,338 AMBULANCE SERVICES FUND EXPENDITURES 2010 2011 2012 2013 2014 FUNCTION ACTUAL ACTUAL ACTUAL BUDGET BUDGET SALARIES AND WAGES $ 1,361,977 $ 1,629,611 $ 1,765,019 $ 1,751,715 $ 1,884,972 PERSONNEL BENEFITS 119,688 146,476 152,905 153,314 166,753 SUPPLIES 72,381 61,603 71,718 94,630 93,450 OTHER SERVICES/CHARGES 351,438 200,568 413,955 349,065 361,093 INTERGOVT'L SERVICES&TAXES 58,166 81,125 93,565 96,720 96,720 CAPITAL OUTLAY 41,503 7,535 - 17,400 16,000 DEBT SERVICE - - - - - INTERFUND PMT FOR SERVICES 352,986 559,752 726,918 754,143 928,579 INTERFUND TRANSFERS 132,680 46,840 88,200 SUB-TOTAL EXPENDITURES 2558,139 2,686,670 3,356,760 3,263,827 3,635,767 ENDING FUND BALANCE 318,894 82,493 171,020 323,510 503,571 TOTAL $ 2,677,033 $ 2,769,163 $ 3,527,780 $ 3,587,337 $ 4,139,338 City of Pasco,Washington 41 2014 Budget Cemetery Fund CITY MANAGER ADMINISTRAIVE& COMMMUNITY SERVICES DIRECTOR FACILITIES MANAGER CUSTOMER SERVICE REPRESENTATIVE GROUNDSMAN 1 PERSONNEL SUMMARY MONTHLY/ NUMBER OF EMPLOYEES HOURLY RANGE POSITION 2010 2010 2012 2013 2014 MIN - MAX GROUNDSMANI 0.50 0.50 0.50 0.50 0.50 24.19-26.84 CUSTOMER SERVICE REP. 1.00 1.00 1.00 1.00 1.00 16.49-21.71 TOTAL 1 1.50 1.50 1.50 1.50 1.50 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 of Pasco,Washington 42 2014 Budget CITY VIEW CEMETERY FUND REVENUES 2010 2011 2012 2013 2014 REVENUE ACTUAL ACTUAL ACTUAL BUDGET BUDGET TAXES $ - $ - $ - $ - $ - LICENSESANDPERMITS - - - - - INTERGOVERNMENTAL - - - - - CHARGES FOR SERVICES 178,996 213,396 219,001 189,540 228,540 FINES&FORFEITURES - - - - - MISCELLANEOUS 4,339 824 219 180 180 OTHER FINANCING SOURCES 10,270 - - - INTERFUNDTRANSFERS 17,703 30,100 30,000 30,000 30,000 TOTAL REVENUES 211,308 244,320 249,220 219,720 256,720 BEGINNING FUND BALANCE 57,553 42,113 61,390 90,970 66,505 TOTAL RESOURCES $ 268,861 $ 286,433 $ 310,610 $ 310,690 $ 325,225 CITY VIEW CEMETERY FUND EXPENDITURES 2010 2011 2012 2013 2014 FUNCTION ACTUAL ACTUAL ACTUAL BUDGET BUDGET SALARIES AND WAGES $ 81,753 $ 104,385 $ 115,091 $ 89,740 $ 111,500 PERSONNEL BENEFITS 12,049 16,233 20,385 12,020 13,838 SUPPLIES 49,354 42,835 32,846 49,000 48,400 OTHER SERVICES/CHARGES 25,523 23,081 22,250 39,295 29,332 INTERGOVT'L SERVICES&TAXES 1,128 1,478 590 980 980 CAPITAL OUTLAY - - - - - DEBT SERVICE 21,532 - - - - INTERFUND PMT FOR SERVICES 35,409 37,031 50,625 52,736 60,629 INTERFUND TRANSFERS SUB-TOTAL EXPENDITURES 226,748 225,043 241,787 243,771 264,679 ENDING FUND BALANCE 42,113 61,390 68,823 66,919 60,546 TOTAL $ 268,861 $ 286,433 $ 310,610 $ 310,690 $ 325,225 City of Pasco,Washington 43 2014 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 2010 2011 2012 2013 2014 - REVENUE ACTUAL ACTUAL ACTUAL BUDGET BUDGET TAXES $ - $ - $ - $ - $ - LICENSES AND PERMITS - - - - - INTERGOVERNMENTAL - - - - - CHARGES FOR SERVICES - - - - - FINES&FORFEITURES - - - - - MISCELLANEOUS 194,997 164,156 162,267 147,870 144,674 OTHER FINANCING SOURCES - - - 106,518 109,713 INTERFUND TRANSFERS TOTALREVENUES 194,997 164,156 162,267 254,388 254,387 BEGINNING FUND BALANCE 1,487,294 1,622,291 1,716,447 1,133,234 1,801,169 TOTAL RESOURCES $ 1,682,291 $ 1,786,447 $ 1,878,714 $ 1,387,622 $ 2,055,556 BOULEVARD PERPETUAL MAINTENANCE FUND EXPENDITURES 2010 2011 2012 2013 2014 FUNCTION ACTUAL ACTUAL ACTUAL BUDGET BUDGET SALARIES AND WAGES $ - $ - $ - $ - $ - PERSONNEL BENEFITS - - - - - SUPPLIES - - - - - OTHER SERVICES/CHARGES - - 38,460 - - INTERGOVT'L SERVICES&TAXES - - - - - CAPITAL OUTLAY - - - - - DEBT SERVICE - - - - - INTERFUND PMT FOR SERVICES - - - - - INTERFUND TRANSFERS 60,000 70,000 70,000 70,000 70,000 SUB-TOTAL EXPENDITURES 60,000 70,000 108,460 70,000 70,000 ENDING FUND BALANCE 1,622,291 1,716,447 1,770,254 1,317,622 1,985,556 TOTAL $ 1,682,291 $ 1,786,447 $ 1,878,714 $ 1,387,622 $ 2,055,556 City of Pasco,Washington 44 2014 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 2010 2011 2012 2013 2014 REVENUE ACTUAL ACTUAL ACTUAL BUDGET BUDGET TAXES $ - $ - $ _ $ _ $ _ LICENSES AND PERMITS INTERGOVERNMENTAL CHARGES FOR SERVICES 155,313 150,364 149,008 158,000 150,500 FINES&FORFEITURES - - - - _ MISCELLANEOUS 22,865 17,142 2,001 1,150 1,150 OTHER FINANCING SOURCES - - - - _ INTERFUND TRANSFERS 18,500 TOTAL REVENUES 178,178 1671506 169,509 159,150 151,650 BEGINNING FUND BALANCE 67,586 116,030 139,168 118,784 116,769 TOTAL RESOURCES $ 245,766 $ 283,536 $ 308,677 $ 277,934 $ 268,419 ATHLETIC PROGRAMS FUND EXPENDITURES 2010 2011 2012 2013 2014 FUNCTION ACTUAL ACTUAL ACTUAL BUDGET BUDGET SALARIES AND WAGES $ 19,407 $ 20,068 $ 24,878 $ 27,586 $ 23,970 PERSONNEL BENEFITS 3,434 3,560 4,859 4,670 4,579 SUPPLIES 1,436 2,164 18,499 16,872 1,270 OTHER SERVICES/CHARGES 92,546 102,870 113,228 110,876 92,139 INTERGOVPL SERVICES&TAXES 313 451 686 198 230 CAPITAL OUTLAY - - _ _ _ DEBTSERVICE - _ _ _ _ INTERFUND PMT FOR SERVICES 12,600 15,255 3,500 5,390 5,039 INTERFUND TRANSFERS SUB-TOTAL EXPENDITURES 129,736 144,368 165,650 165,592 127,227 ENDING FUND BALANCE 116,030 139,168 143,027 112,342 141,192 TOTAL $ 245,766 $ 283,536 $ 308,677 $ 277,934 $ 268,419 City of Pasco,Washington 45 2014 Budget GOLF COURSE F U N D The Golf Course Fund is used to account for user fees and related expenditures for usage of the Sun Willows Golf Course. GOLFCOURSE FUND REVENUES 2010 2011 2012 2013 2014 REVENUE ACTUAL ACTUAL ACTUAL BUDGET BUDGET TAXES $ - $ - $ - $ - $ - LICENSES AND PERMITS - - - - - INTERGOVERNMENTAL - - - - - CHARGES FOR SERVICES - 1,356,057 1,500,357 1,631,145 1,613,925 FINES&FORFEITURES - - - - - MISCELLANEOUS - 29,725 50,199 30,030 48,030 OTHER FINANCING SOURCES - 8,000 200,000 - - INTERFUNDTRANSFERS TOTAL REVENUES - 1,393,782 1,750,556 1,661,175 1,661,955 BEGINNING FUND BALANCE (58,754) 112,033 34,980 TOTALRESOURCES $ $ 1,393,782 $ 1,691,802 $ 1,773,208 $ 1,696,935 GOLF COURSE FUND EXPENDITURES 2010 2011 2012 2013 2014 FUNCTION ACTUAL ACTUAL ACTUAL BUDGET BUDGET SALARIES AND WAGES $ - $ - $ - $ - $ - PERSONNEL BENEFITS - - - - - SUPPLIES - 9,159 226 5,000 5,000 OTHER SERVICES/CHARGES - 1,064,800 1,248,856 1,246,690 1,246,690 INTERGOVTL SERVICES&TAXES - 10,841 14,830 11,480 11,480 CAPITAL OUTLAY - - - - - DEBT SERVICE - - - - - INTERFUND PMT FOR SERVICES - 367,736 385,100 394,790 413,994 INTERFUND TRANSFERS SUB-TOTAL EXPENDITURES - 1,452,536 1,649,012 1,657,960 1,677,164 ENDING FUND BALANCE (58,754) 42,790 115,248 19,771 TOTAL $ $ 1,393,782 $ 1,691,802 $ 1,773,208 $ 1,696,935 City of Pasco,Washington 46 2014 Budget When the eagles are silent, the parrots begin to jabber. Sir Winston Churchill City of Pasco,Washington 47 2014 Budget Senior Citizen Center CITY MANAGER ADMINISTRATIVE& COMMUNITY SERVICES DIRECTOR R RECREATION SPECIAUST ADMIN PSST i REGISTERED NURSE PERSONNEL SUMMARY MONTHLY/ NUMBER OF EMPLOYEES HOURLY RANGE POSITION 2010 2011 2012 2013 2014 MIN - MAX RECREATION SPECIALIST 1.00 1.00 1.00 1.00 1.00 20.91-27.53 REGISTERED NURSE 0.50 0.50 0.50 0.50 0.50 20.91-27.53 ADMINSTRATIVE ASSISTANT 1 1.00 1.00 1.00 1.00 1.00 16.17-21.28 TOTAL 2.50 2.50 2.50 2.50 2.50 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. City of Pasco,Washington 48 2014 Budget SENIOR CENTER FUND REVENUES 2010 2011 2012 2013 2014 REVENUE ACTUAL ACTUAL ACTUAL BUDGET BUDGET TAXES $ - $ - $ - $ - $ LICENSES AND PERMITS - - - - INTERGOVERNMENTAL 24,672 27,357 24,867 27,300 27,300 CHARGES FOR SERVICES - - - - - FINES&FORFEITURES - - - _ _ MISCELLANEOUS 60,787 60,723 60,006 59,150 57,650 OTHER FINANCING SOURCES 10,660 2,742 - - - INTERFUND TRANSFERS 215,000 230,000 224,500 180,000 240,000 TOTAL REVENUE 311,119 320,822 309,373 266,450 324,950 BEGINNING FUND BALANCE 25,650 47,121 90,896 46,158 7,509 TOTAL RESOURCES $ 336,769 $ 367,943 $ 400,269 $ 312,608 $ 332,459 SENIOR CENTER FUND EXPENDITURES 2010 2011 2012 2013 2014 FUNCTION ACTUAL ACTUAL ACTUAL BUDGET BUDGET SALARIES AND WAGES $ 127,245 $ 127,879 $ 132,745 $ 131,440 $ 133,597 PERSONNEL BENEFITS 17,622 22,037 19,867 16,915 19,660 SUPPLIES 6,339 7,236 25,020 7,100 7,100 OTHER SERVICES/CHARGES 110,284 90,063 128,787 86,358 89,158 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 28,158 29,832 50,230 54,155 63,680 INTERFUND TRANSFERS 0 0 0 0 0 SUB-TOTAL EXPENDITURES 289,648 277,047 356,649 295,968 313,195 ENDING FUND BALANCE 47,121 90,896 43,620 16,640 19,264 TOTAL $ 336,769 $ 367,943 $ 400,269 $ 312,608 $ 332,459 City of Pasco,Washington 49 2014 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 2010 2011 2012 2o13 2014 REVENUE ACTUAL ACTUAL ACTUAL BUDGET BUDGET TAXES $ - $ - $ - $ - $ LICENSES AND PERMITS - - - - - INTERGOVERNMENTAL - - - - - CHARGES FOR SERVICES - - - - - FINES&FORFEITURES - - - - - MISCELLANEOUS 72,445 68,183 70,200 66,602 67,985 OTHER FINANCING SOURCES - - - - - INTERFUND TRANSFERS 45,800 TOTAL REVENUES 118,245 68,183 70,200 66,602 67,985 BEGINNING FUND BALANCE 15,140 77,933 49,514 68,804 94,963 TOTAL RESOURCES $ 133,385 $ 146,116 $ 119,714 $ 135,406 $ 162,948 MULTI-MODAL FACILITY FUND EXPENDITURES 2010 2011 2012 2013 2014 FUNCTION ACTUAL ACTUAL ACTUAL BUDGET BUDGET SALARIES AND WAGES $ - $ - $ - $ - $ - PERSONNEL BENEFITS - - - - - SUPPLIES 2,367 2,375 1,982 2,400 2,400 OTHER SERVICES/CHARGES 45,369 85,818 42,596 37,482 37,482 INTERGOVT'L SERVICES&TAXES 3,041 3,329 - 3,387 3,711 CAPITAL OUTLAY DEBT SERVICE INTERFUND PMT FOR SERVICES 4,675 5,080 3,575 4,125 4,275 INTERFUND TRANSFERS SUB-TOTAL EXPENDITURES 55,452 96,602 48,153 47,394 47,868 ENDING FUND BALANCE 77,933 49,514 71,561 88,012 115,080 TOTAL $ 133,385 $ 146,116 $ 119,714 $ 135,406 $ 162,948 City of Pasco,Washington 50 2014 Budget SCHOOL IMPACT FEES The School Impact Fee Fund is used to account for funds received from the school impact fee.A small administrative fee is retained with the rest of the fee being passed through to the School District for their use to mitigate the cost of new growth. SCHOOL IMPACT FUND REVENUES 2010 2011 2012 2013 2014 REVENUE ACTUAL ACTUAL ACTUAL BUDGET BUDGET TAXES $ - $ - $ - $ - $ - LICENSES AND PERMITS - - - - - INTERGOVERNMENTAL - - - - - CHARGES FOR SERVICES - - - - - FINES&FORFEITURES - - - - - MISCELLANEOUS - - 831,815 300,100 1,500,100 OTHER FINANCING SOURCES - - - - - INTERFUNDTRANSFERS TOTAL REVENUES - - 831,815 300,100 1,500,100 BEGINNING FUND BALANCE 100 2,348 TOTAL RESOURCES $ $ $ 831,815 $ 300,200 $ 1,502,448 SCHOOL IMPACT FUND EXPENDITURES 2010 2011 2012 2013 2014 FUNCTION ACTUAL ACTUAL ACTUAL BUDGET BUDGET SALARIES AND WAGES $ - $ - $ - $ - $ - PERSONNEL BENEFITS - - - - - SUPPLIES - - - - - OTHER SERVICES/CHARGES - - - - - INTERGOVTL SERVICES&TAXES - - 829,567 300,000 1,500,000 CAPITAL OUTLAY - - - - - DEBT SERVICE - - - - - INTERFUND PMT FOR SERVICES - - - - - INTERFUNDTRANSFERS SUB-TOTAL EXPENDITURES - - 829,567 300,000 1,500,000 ENDING FUND BALANCE 2,248 200 2,448 TOTAL $ $ $ 831,815 $ 300,200 $ 1,502,448 City of Pasco,Washington 51 2014 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 2010 2011 2012 2013 2014 REVENUE ACTUAL ACTUAL ACTUAL BUDGET BUDGET TAXES S - $ - $ - $ - $ - LICENSES AND PERMITS - - - - - INTERGOVERNMENTAL - - - - - CHARGES FOR SERVICES - - - - - FINES&FORFEITURES - - - - - MISCELLANEOUS 13,123 12,004 11,446 12,300 14,400 OTHER FINANCING SOURCES - - - - - INTERFUNDTRANSFERS TOTAL REVENUES 13,123 12,004 11,446 12,300 14,400 BEGINNING FUND BALANCE 9,963 8,262 8,032 10,209 14,439 TOTAL RESOURCES $ 23,086 $ 20,266 $ 19,478 $ 22,509 $ 28,839 RIVERSHORE TRAIL & MARINA MAINTENANCE FUND EXPENDITURES 2010 2011 2012 2013 2014 FUNCTION ACTUAL ACTUAL ACTUAL BUDGET BUDGET SALARIES AND WAGES $ 1,085 $ 19 $ 40 $ 1,000 $ 1,000 PERSONNEL BENEFITS 177 3 7 177 177 SUPPLIES - - - - - OTHER SERVICES/CHARGES 10,623 9,107 8,729 5,500 5,500 INTERGOVT'L SERVICES&TAXES - - - - - CAPITAL OUTLAY - - - - - DEBT SERVICE - - - - - INTERFUND PMT FOR SERVICES 2,939 3,105 415 430 230 INTERFUND TRANSFERS SUB-TOTAL EXPENDITURES 14,824 12,234 9,191 7,107 6,907 ENDING FUND BALANCE 8,262 8,032 10,287 15,402 21,932 TOTAL $ 23,086 $ 20,266 $ 19,478 $ 22,509 $ 28,839 City of Pasco,Washington 62 2014 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 2010 2011 2012 2013 2014 REVENUE ACTUAL ACTUAL ACTUAL BUDGET BUDGET TAXES $ 189,954 $ 189,221 $ 194,453 $ 160,000 $ 201,209 LICENSES AND PERMITS - - - - - INTERGOVERNMENTAL - - - - - CHARGES FOR SERVICES - - - - FINES&FORFEITURES - - - - MISCELLANEOUS 350 14 20 - - OTHER FINANCING SOURCES - - - - - INTERFUNDTRANSFERS TOTAL REVENUES 190,304 189,235 194,473 160,000 201,209 BEGINNING FUND BALANCE 27,509 21,410 14,271 8,971 8,285 TOTAL RESOURCES $ 217,813 $ 210,645 $ 208,744 $ 168,971 $ 209,494 SPECIAL LODGING ASSESSMENT FUND EXPENDITURES 2010 2011 2012 2013 2014 FUNCTION ACTUAL ACTUAL ACTUAL BUDGET BUDGET SALARIES AND WAGES $ - $ - $ - $ - $ - PERSONNEL BENEFITS - - - - SUPPLIES - - - - - OTHER SERVICES/CHARGES 196,403 196,374 200,458 165,595 201,209 INTERGOVPL SERVICES&TAXES - - - - - CAPITAL OUTLAY - - - - - DEBT SERVICE - - - - - INTERFUND PMT FOR SERVICES - - - - - INTERFUNDTRANSFERS SUB-TOTAL EXPENDITURES 196,403 196,374 200,458 165,595 201,209 ENDING FUND BALANCE 21,410 14,271 8,286 3,376 8,285 TOTAL $ 217,813 $ 210,645 $ 208,744 $ 168,971 $ 209,494 City of Pasco,Washington 53 2014 Budget LITTER ABATEMENT FUND The Litter Abatement Fund is used to account for the revenues and expenditures for various litter clean up projects within the City. LITTER ABATEMENT FUND REVENUES 2010 2011 2012 2013 2014 REVENUE ACTUAL ACTUAL ACTUAL BUDGET BUDGET TAXES $ - $ - $ - $ - $ - LICENSES AND PERMITS - - - - - INTERGOVERNMENTAL - - - - - CHARGES FOR SERVICES 6,250 5,000 5,000 5,000 5,000 FINES&FORFEITURES - - - - - MISCELLANEOUS 8,661 7,507 8,552 7,500 7,500 OTHER FINANCING SOURCES - - - - - INTERFUNDTRANSFERS TOTAL REVENUES 14,911 12,507 13,552 12,500 12,500 BEGINNING FUND BALANCE 9,506 10,557 8,481 8,611 3,809 TOTAL RESOURCES $ 24,417 $ 23,064 $ 22,033 $ 21,111 $ 16,309 LITTER ABATEMENT FUND EXPENDITURES 2010 2011 2012 2013 2014 FUNCTION ACTUAL ACTUAL ACTUAL BUDGET BUDGET SALARIES AND WAGES $ - $ - $ - $ - $ - PERSONNEL BENEFITS - - - - - SUPPLIES - - - - - OTHER SERVICES/CHARGES 12,660 13,203 15,000 15,400 15,400 INTERGOVTL SERVICES&TAXES - - - - - CAPITAL OUTLAY - - - - - DEBT SERVICE - - - - - INTERFUND PMT FOR SERVICES 1,200 1,380 400 430 460 INTERFUND TRANSFERS SUB-TOTAL EXPENDITURES 13,660 14,583 15,400 15,830 15,860 ENDING FUND BALANCE 10,557 8,481 6,633 5,281 449 TOTAL $ 24,417 $ 23,064 $ 22,033 $ 21,111 $ 16,309 City of Pasco,Washington 54 2014 Budget REVOLVING ABATEMENT FUND The Revolving Abatement Fund is used to account for abatement of nuisances,such as condemned buildings and public eye sores not remedied by owners. REVOLVING ABATEMENT FUND REVENUES 2010 2011 2012 2013 2014 REVENUE ACTUAL ACTUAL ACTUAL BUDGET BUDGET TAXES $ - $ - $ - S - $ - LICENSES AND PERMITS - - - - - INTERGOVERNMENTAL - - - - - CHARGES FOR SERVICES 5,451 16,897 3,868 4,000 4,000 FINES&FORFEITURES 60,253 52,882 41,896 30,500 30,500 MISCELLANEOUS 5,281 1,866 6,513 725 725 OTHER FINANCING SOURCES - - - - - INTERFUNDTRANSFERS TOTAL REVENUES 70,985 71,645 52,277 35,225 35,225 BEGINNING FUND BALANCE 335,802 285,843 278,652 275,235 310,574 TOTAL RESOURCES $ 406,787 $ 357,488 $ 330,929 $ 310,460 $ 345,799 REVOLVING ABATEMENT FUND EXPENDITURES 2010 2011 2012 2013 2014 FUNCTION ACTUAL ACTUAL ACTUAL BUDGET BUDGET SALARIES AND WAGES $ - $ - $ - $ - $ - PERSONNEL BENEFITS - - - - - SUPPLIES - 2,282 - - - OTHER SERVICES/CHARGES 106,544 44,759 45,791 51,409 37,747 INTERGOVPL SERVICES&TAXES - 15,235 - - - CAPITAL OUTLAY - - - - - DEBT SERVICE - - - - - INTERFUND PMT FOR SERVICES 14,400 16,560 3,400 2,800 2,070 INTERFUND TRANSFERS SUB-TOTAL EXPENDITURES 120,944 78,836 49,191 54,209 39,817 ENDING FUND BALANCE 285,843 278,652 281,738 256,251 305,982 TOTAL $ 406,787 $ 357,488 $ 330,929 $ 310,460 $ 345,799 City of Pasco,Washington 55 2014 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 2010 2011 2012 2013 2014 REVENUE ACTUAL ACTUAL ACTUAL BUDGET BUDGET TAXES $ 213,900 $ 240,726 $ 239,744 $ 220,000 $ 220,000 LICENSES AND PERMITS - - - - - INTERGOVERNMENTAL - - - - - CHARGES FOR SERVICES - - - - - FINES&FORFEITURES - - - - - MISCELLANEOUS 1,663 (14) 152 130 130 OTHER FINANCING SOURCES - - - - - INTERFUNDTRANSFERS 45,000 235,000 93,000 103,000 103,000 TOTAL REVENUE 260,563 475,712 332,896 323,130 323,130 BEGINNING FUND BALANCE 141,763 65,863 98,226 56,575 47,098 TOTAL RESOURCES $ 402,326 $ 541,575 $ 431,122 $ 379,705 $ 370,228 TRAC DEVELOPMENT & OPERATING FUND EXPENDITURES 2010 2011 2012 2013 2014 FUNCTION ACTUAL ACTUAL ACTUAL BUDGET BUDGET SALARIES AND WAGES $ - $ - $ - $ - $ PERSONNEL BENEFITS - - - - - SUPPLIES - - - - - OTHER SERVICES/CHARGES - - - - - INTERGOVT'L SERVICES&TAXES 231,994 340,660 249,937 249,937 250,000 CAPITAL OUTLAY - - - - - DEBT SERVICE 104,469 102,689 104,782 102,435 104,127 INTERFUND PMT FOR SERVICES - - - - - INTERFUNDTRANSFERS SUB-TOTAL EXPENDITURES 336,463 443,349 354,719 352,372 354,127 ENDING FUND BALANCE 65,863 98,226 76,403 27,333 16,101 TOTAL $ 402,326 $ 541,575 $ 431,122 $ 379,705 $ 370,228 City of Pasco,Washington 56 2014 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 2010 2011 2012 2013 2014 REVENUE ACTUAL ACTUAL ACTUAL BUDGET BUDGET TAXES $ - $ - $ - $ - $ _ LICENSES AND PERMITS - - - - INTERGOVERNMENTAL - - _ _ _ CHARGES FOR SERVICES 250,671 179,985 148,047 144,200 144,200 FINES&FORFEITURES - - - - _ MISCELLANEOUS 38,321 1,092 2,442 2,000 2,000 OTHER FINANCING SOURCES - - - - - INTERFUND TRANSFERS 320,000 TOTAL REVENUES 288,992 501,077 150,489 146,200 146,200 BEGINNING FUND BALANCE 1,941,795 1,494,682 1,591,249 1,753,750 1,831,003 TOTAL RESOURCES $ 2,230,787 $ 1,995,759 $ 1,741,738 $ 1,899,950 $ 1,977,203 PARK DEVELOPMENT FUND EXPENDITURES 2010 2011 2012 2013 2014 FUNCTION ACTUAL ACTUAL ACTUAL BUDGET BUDGET SALARIES AND WAGES $ - $ - $ - $ - $ _ PERSONNEL BENEFITS - - - - - SUPPLIES - - - - _ OTHER SERVICES/CHARGES - - - - - INTERGOVPL SERVICES&TAXES - - - - - CAPITAL OUTLAY 19,105 - - - - DEBT SERVICE - - - - - INTERFUND PMT FOR SERVICES - - - - - INTERFUND TRANSFERS 717,000 404,510 70,000 265,000 SUB-TOTAL EXPENDITURES 736,105 404,510 - 70,000 265,000 ENDING FUND BALANCE 1,494,682 1,591,249 1,741,738 1,829,950 1,712,203 TOTAL $ 2,230,787 $ 1,995,759 $ 1,741,738 $ 1,899,950 $ 1,977,203 City of Pasco,Washington 57 2014 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 2010 2011 2012 2013 2014 REVENUE ACTUAL ACTUAL ACTUAL BUDGET BUDGET TAXES $ 1,052,139 $ 918,161 $ 950,646 $ 800,000 $ 800,000 LICENSES AND PERMITS - - - - - INTERGOVERNMENTAL - - - - - CHARGES FOR SERVICES - - - - - FINES&FORFEITURES - - - - - MISCELLANEOUS 71,631 1,384 3,512 2,000 2,000 OTHER FINANCING SOURCES - - - - - INTERFUND TRANSFERS 200,000 TOTAL REVENUE 1,123,770 1,119,545 954,158 802,000 802,000 BEGINNING FUND BALANCE 4,196,315 2,140,294 2,032,717 2,076,123 2,939,935 TOTAL RESOURCES $ 5,320,085 $ 3,259,839 $ 2,986,875 $ 2,878,123 $ 3,741,935 CAPITAL IMPROVEMENTS FUND EXPENDITURES 2010 2011 2012 2013 2014 FUNCTION ACTUAL ACTUAL ACTUAL BUDGET ACTUAL SALARIES AND WAGES $ - $ - $ - $ - $ - PERSONNEL BENEFITS - - - - - SUPPLIES - - - - - OTHER SERVICESICHARGES - - - - - INTERGOVT'L SERVICES&TAXES - - - - - CAPITAL OUTLAY - - - - - DEBT SERVICE - - - - - INTERFUND PMT FOR SERVICES - - - - - INTERFUNDTRANSFERS 3,179,791 1,227,122 724,081 584,210 1,284,000 SUB-TOTAL EXPENDITURES 3,179,791 1,227,122 724,081 584,210 1,284,000 ENDING FUND BALANCE 2,140,294 2,032,717 2,262,794 2,293,913 2,457,935 TOTAL $ 5,320,085 $ 3,259,839 $ 2,986,875 $ 2,878,123 $ 3,741,935 City of Pasco,Washington 58 2014 Budget ECONOMIC DEVELOPMENT FUND The Economic Development Fund was created to account for public land and infrastructure investments intended to facilitate private investment in the community, ultimately expanding the community tax base. ECONOMIC DEVELOPMENT FUND REVENUES 2010 2011 2012 2013 2014 REVENUE ACTUAL ACTUAL ACTUAL BUDGET BUDGET TAXES $ - $ - $ - $ - $ - LICENSES AND PERMITS - - - - - INTERGOVERNMENTAL 159,520 128,771 179,109 161,000 201,000 CHARGES FOR SERVICES - - - - - FINES&FORFEITURES - - - - - MISCELLANEOUS 16,049 688 874,819 485,900 1,001,000 OTHER FINANCING SOURCES - - 700,000 - - INTERFUND TRANSFERS TOTAL REVENUE 175,569 129,459 1,753,928 646,900 1,202,000 BEGINNING FUND BALANCE 709,595 885,164 1,004,623 344,551 952,297 TOTAL RESOURCES $ 885,164 $ 1,014,623 $ 2,758,551 $ 991,451 $ 2,154,297 ECONOMIC DEVELOPMENT FUND EXPENDITURES 2010 2011 2012 2013 2014 FUNCTION ACTUAL ACTUAL ACTUAL BUDGET BUDGET SALARIES AND WAGES $ - $ - $ - $ - $ - PERSONNEL BENEFITS - - - - - SUPPLIES - - 12,382 12,000 15,000 OTHER SERVICES/CHARGES - 10,000 255,048 216,000 249,000 INTERGOVT'L SERVICES&TAXES - - 62,509 61,000 - CAPITAL OUTLAY - - 1,507,741 40,000 147,760 DEBT SERVICE - - - 245,096 245,096 INTERFUND PMT FOR SERVICES - - - - 27,742 INTERFUND TRANSFERS 200,000 200,000 SUB-TOTAL EXPENDITURES - 10,000 1,837,680 774,096 884,598 ENDING FUND BALANCE 885,164 1,004,623 920,871 217,355 1,269,699 TOTAL $ 885,164 $ 1,014,623 $ 2,758,551 $ 991,451 $ 2,154,297 City of Pasco,Washington 59 2014 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. STADIUM/CONVENTION CENTER FUND REVENUES 2010 2011 2012 2013 2014 REVENUE ACTUAL ACTUAL ACTUAL BUDGET BUDGET TAXES $ 218,313 $ 236,312 $ 239,744 $ 230,000 $ 230,000 LICENSES AND PERMITS - - - - - INTERGOVERNMENTAL - - - - - CHARGES FOR SERVICES - - - - - FINES&FORFEITURES - - - - - MISCELLANEOUS 12,547 15,578 20,512 13,800 25,800 OTHER FINANCING SOURCES 18,920 60,000 629,000 - - INTERFUND TRANSFERS TOTAL REVENUES 249,780 311,890 889,256 243,800 255,800 BEGINNING FUND BALANCE 15,869 12,967 73,847 122,423 145,429 TOTAL RESOURCES $ 265,649 $ 324,857 $ 963,103 $ 366,223 $ 401,229 STADIUM/CONVENTION CENTER FUND EXPENDITURES 2010 2011 2012 2013 2014 FUNCTION ACTUAL ACTUAL ACTUAL BUDGET BUDGET SALARIES AND WAGES $ - $ - $ - $ - $ - PERSONNEL BENEFITS - - - - SUPPLIES - - - - - OTHER SERVICES/CHARGES 121,319 122,307 126,603 126,003 126,003 INTERGOV PL SERVICES&TAXES - 565 279 1,000 1,000 CAPITAL OUTLAY - - - - - DEBT SERVICE 128,363 124,688 469,375 127,188 127,187 INTERFUND PMT FOR SERVICES 3,000 3,450 9,500 7,315 13,337 INTERFUND TRANSFERS 221,180 SUB-TOTAL EXPENDITURES 252,682 251,010 826,937 261,506 267,527 ENDING FUND BALANCE 12,967 73,847 136,166 104,717 133,702 TOTAL $ 265,649 $ 324,857 $ 963,103 $ 366,223 $ 401,229 City of Pasco,Washington 60 2014 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 61 2014 Budget LID GUARANTEE AND DEBT SERVICE FUND The LID Guarantee and Debt Service fund was established to account for the funds received from various Local Improvement Districts and to pay related LID debt service costs.This fund also accounts for amounts set aside to be used for the purpose of guaranteeing payments to bondholders if a propertys owner fail to pay their assessment. LID GUARANTEE AND DEBT SERVICE FUND REVENUES 2010 2011 2012 2013 2014 REVENUE ACTUAL ACTUAL ACTUAL BUDGET BUDGET TAXES $ - $ - $ - $ - $ - LICENSES AND PERMITS - - - - - INTERGOVERNMENTAL - - - - - CHARGES FOR SERVICES - - - - - FINES&FORFEITURES - - - - - MISCELLANEOUS 1,011,737 577,315 192,294 887,511 175,304 OTHER FINANCING SOURCES - - 439,541 123,763 3,013,688 INTERFUND TRANSFERS TOTALREVENUES 1,011,737 577,315 631,835 1,011,274 3,188,992 BEGINNING FUND BALANCE 959,874 1,002,119 1,134,908 1,115,703 1,236,611 TOTALRESOURCES $ 1,971,611 $ 1,579,434 $ 1,766,743 $ 2,126,977 $ 4,425,603 LID GUARANTEE AND DEBT SERVICE FUND EXPENDITURES 2010 2011 2012 2013 2014 FUNCTION ACTUAL ACTUAL ACTUAL BUDGET BUDGET SALARIES AND WAGES $ - $ - $ - $ - $ - PERSONNEL BENEFITS - - - - - SUPPLIES - - - - - OTHER SERVICES/CHARGES - - - - - INTERGOVPL SERVICES&TAXES - - - - CAPITAL OUTLAY - - - - - DEBT SERVICE 103,986 379,621 224,583 787,512 134,815 INTERFUND PMT FOR SERVICES - - - - - INTERFUND TRANSFERS 865,506 64,905 399,939 138,563 3,113,688 SUB-TOTAL EXPENDITURES 969,492 444,526 624,522 926,075 3,248,503 ENDING FUND BALANCE 1,002,119 1,134,908 1,142,221 1,200,902 1,177,100 TOTAL $ 1,971,611 $ 1,579,434 $ 1,766,743 $ 2,126,977 $ 4,425,603 City of Pasco,Washington 62 2014 Budget GENERAL OBLIGATION BOND FUND The General Obligation Bond Fund is used to account for special levy property taxes and debt service requirements for the voter approved bonds issued for the renovation or improvement of various city faciliites. G. O. BOND FUND REVENUES 2010 2011 2012 2013 2014 REVENUE ACTUAL ACTUAL ACTUAL BUDGET BUDGET TAXES $ 507,017 $ 527,865 $ 522,379 $ 518,500 $ 138,500 LICENSES AND PERMITS - - - - _ INTERGOVERNMENTAL - - - _ _ CHARGES FOR SERVICES - - - - - FINES&FORFEITURES - - - - _ MISCELLANEOUS 10,884 374 793 350 175 OTHER FINANCING SOURCES - - - - - INTERFUND TRANSFERS TOTAL REVENUES 517,901 528,239 523,172 518,850 138,675 BEGINNING FUND BALANCE 351,839 335,186 336,469 336,720 336,688 TOTAL RESOURCES $ 869,740 $ 863,425 $ 859,641 $ 855,570 $ 475,363 G. O. BOND FUND EXPENDITURES 2010 2011 2012 2013 2014 FUNCTION ACTUAL ACTUAL ACTUAL BUDGET BUDGET SALARIES AND WAGES $ - $ - $ - $ - $ PERSONNEL BENEFITS - - _ _ _ SUPPLIES - - - - - OTHERSERVICESICHARGES - - - _ _ INTERGOVT'L SERVICES&TAXES - - - - - CAPITAL OUTLAY - - - _ _ DEBT SERVICE 534,554 526,956 523,003 518,800 133,850 INTERFUND PMT FOR SERVICES - - - - _ INTERFUND TRANSFERS SUB-TOTAL EXPENDITURES 534,554 526,956 523,003 518,800 133,850 ENDING FUND BALANCE 335,186 336,469 336,638 336,770 341,513 TOTAL $ 869,740 $ 863,425 $ 859,641 $ 855,570 $ 475,363 City of Pasco,Washington 63 2014 Budget CONSTRUCTION FUNDS Construction funds are established to account for capital improvement construction of specific approved projects to create new City infrastructure. City of Pasco,Washington 64 2014 Budget GENERAL CAPITAL PROJECTS FUND The General Capital Projects Fund is used to account for the construction of specific approved projects to create new City infrastructure. GENERAL CAPITAL PROJECTS FUND 2010 2011 2012 2013 2014 REVENUE ACTUAL ACTUAL ACTUAL BUDGET BUDGET TAXES LICENSES AND PERMITS INTERGOVERNMENTAL 12,510 1,793,399 685,467 2,457,116 3,325,110 CHARGES FOR SERVICES FINES&FORFEITURES MISCELLANEOUS - 322,500 7,196 - - OTHER FINANCING SOURCES - 168,000 - - - INTERFUNDTRANSFERS 3,474,394 2,516,604 3,576,121 5,442,728 5,767,106 TOTAL REVENUES 3,486,904 4,800,503 4,268,784 7,899,844 9,092,216 BEGINNING FUND BALANCE 395,293 819,192 1,440,400 14,708 141,854 TOTAL RESOURCES $ 3,882,197 $ 5,619,695 $ 5,709,184 $ 7,914,552 $ 9,234,070 GENERAL CAPITAL PROJECTS FUND EXPENSES 2010 2011 2012 2013 2014 FUNCTION ACTUAL ACTUAL ACTUAL BUDGET BUDGET SALARIES AND WAGES $ - $ - $ - $ - $ - PERSONNEL BENEFITS - - - - - SUPPLIES - - - - - OTHER SERVICES/CHARGES - - - - INTERGOVT'L SERVICES&TAXES - - 168,000 - - CAPITAL OUTLAY 2,683,214 3,659,295 4,252,772 7,811,097 9,196,324 DEBT SERVICE - - - - - INTERFUND PAYMENT FOR SERVICES - - - - - INTERFUNDTRANSFERS 379,791 520,000 255,087 SUB-TOTAL EXPENDITURES 3,063,005 4,179,295 4,675,859 7,811,097 9,196,324 ENDING FUND BALANCE 819,192 1,440,400 1,033,325 103,455 37,746 TOTAL -T--3,882,197 $ 5,619,695 $ 5,709,184 $ 7,914,552 $ 9,234,070 City of Pasco,Washington 65 2014 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 66 2014 Budget Public Works-Utilities CIIYMIIlNGEfl vupucwoRla gRECEDR cm NGINEER EIEID DIVISION PLAMOIVISION MANAGER MANAGER A450CIATE ENVIRONMENTAL MT.FIDD INSIRUMEM DESIGN pEGUlAT1pN5 OIVINONMGR DEFT ASST II AOMIN A4ST1 TEEX AOMIN 0.S}TI ENGINEER 11 NECIALIST FOREMAN WATER MOM STORMWATER SEWER WATER WA4IERWATER PROC WATER OISTRIBUEION CONNERION COLLECTION TREATMENT TRFATMEM RMW N Lm IRRIGATION MECHANIC XFAw CROSS NMw. WUECNONs CXIEF PIANT CXIEFPUJR IFAO MRF NEgw PIANT EQUIFMFM CONNECTION IEAO WORKER OPERATOR OPERATOR OPERATOR OPFMTOa SFNtl O EQUIPMENT EOVIPMEM OPERATOR OPERATOR CNANIC HMW PIAM PIAN! WMTP MFAw MU1FMENT OFfMTORS OPERATORS OPERATOR URLITY IAROMTORY • s EOVIPMFM OPERATOR MAINTENWCE A 1 OPERATOR .MME WORKER HOW 11 STREETS ; EOUIFMEM UTILIiv FIAN!VTIUTY OPERATOR I TN A MAINSEINNCE WORKER L........1 urnm w 1 MAINTENANCE FIRER WORKFa TECXNICIMI 1 EQUIPMENT 1 ypRKFR XFAw REMAL 1 MRINTENANCE EpU1PMEM �J UTILIry WORKER OPERATOR TABORER NEAw EDUIFMENr avDaroa City of Pasco,Washington 67 2014 Budget PUBLIC WORKS PERSONNEL SUMMARY MONTHLY/ NUMBER OF EMPLOYEES HOURLY RANGE POSITION 2010 2011 2012 2013 2014 MIN - MAX PUBLIC WORKS DIRECTOR 0.60 1 0.60 0.60 0.60 1 0.60 9,955 OPERATIONS MANAGER 0.70 0.70 0.70 0.70 0.70 8,204 PLANTS DIVISION MGR 1.00 1.00 1.00 1.00 1.00 7,209 ASST.OPERATIONS MANAGER 0.30 0.30 0.30 0.30 1.16 6,206 SENIOR ENGINEER-UTILITY 1.00 1.00 LEAD WATER OPERATOR 1.00 1.00 1.00 1.00 1.00 26.93-29.42 CHIEF OPERATOR-PLANTS 2.00 2.00 2.00 2.00 2.00 30.91-33.88 INSTRUMENTATION TECH 1.00 1.00 1.00 1.00 1.00 28.71-37.80 ASSOCIATE ENGINEER II 1.00 1.00 LEAD PWRF OPERATOR 1.00 1 1.00 1.00 1.00 1.00 26.93-29.42 COLLECTION LEAD WORKER 1.00 1.00 1.00 1.00 1.00 26.93-29.42 LAB TECHNICIAN 1.00 1.00 1.00 1.00 1.00 25.51-28.11 WATER PLANT OPERATOR 3.00 3.00 3.00 3.00 3.00 25.51-28.11 WW PLANT OPERATOR 6.00 6.00 6.00 6.00 7.00 25.16-27.86 H.E.OPER./MECHANIC 1.00 1.00 1.00 1.00 1.00 25.16-27.86 CROSS CONNECT SPECIALIST 2.00 2.00 2.00 2.00 2.00 25.16-27.86 HEAVY EQUIP.OPERATOR 14.00 14.00 14.00 14.50 16.50 24.19-26.84 SAFETY/ENV SPECIALIST 1.00 1.00 1.00 1.00 1.00 23.09.30.40 ENGINEER TECH II 1.00 UTILITY MAINT.WORKER 4.00 4.00 5.00 5.00 6.00 18.81-21.45 DEPARTMENT ASSISTANT II 1.50 0.50 0.50 0.50 16.58-21.82 ADMINISTRATIVE ASSISTANT I 1.50 1.50 1.50 1.50 0.85 16.17-21.28 PLANT UTILITY WORKER 2.00 2.00 2.00 2.00 2.00 14.31-17-08 LABORER 1.00 1.00 TOTAL 48.60 48.60 45.60 46.10 49.81 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 68 2014 Budget WATER/SEWER UTILITY FUND REVENUES 2010 2011 2012 2013 2013 REVENUE ACTUAL ACTUAL ACTUAL BUDGET BUDGET TAXES LICENSES AND PERMITS INTERGOVERNMENTAL 488,151 370,419 412,051 1,931,212 341,000 CHARGES FOR SERVICES 18,032,898 18,324,029 19,534,671 18,714,596 21,188,162 FINES&FORFEITURES MISCELLANEOUS 1,506,433 1,273,050 1,946,322 334,775 321,888 OTHER FINANCING SOURCES 10,310,000 64,500 75,000 7,907,077 - INTERFUND TRANSFERS 200,000 200,000 TOTAL REVENUES 30,337,482 20,031,998 21,968,044 29,087,660 22,051,050 BEGINNING FUND BALANCE 11,738,474 10,768,257 8,750,264 8,492,896 13,680,959 TOTAL RESOURCES $ 42,075,956 $ 30,800,255 $ 30,718,308 $37,580,556 $35,732,009 WATER/SEWER UTILITY FUND EXPENDITURES 2010 2011 2012 2013 2014 FUNCTION ACTUAL ACTUAL ACTUAL BUDGET BUDGET SALARIES AND WAGES $ 2,782,658 $ 2,760,483 $ 2,728,027 $ 2,770,393 $ 3,053,231 PERSONNEL BENEFITS 421,890 442,042 481,595 465,990 613,469 SUPPLIES 1,053,347 1,210,205 1,160,357 1,464,900 1,921,570 OTHER SERVICES/CHARGES 2,178,156 2,651,320 2,387,122 2,605,887 3,221,719 INTERGOVT'L SERVICES&TAXES 2,205,509 2,359,090 2,326,615 2,307,687 2,454,960 CAPITAL OUTLAY 11,759,316 3,801,111 3,122,250 15,609,968 9,223,714 DEBT SERVICE 9,097,521 6,368,769 3,784,542 5,022,798 5,427,019 INTERFUND PMT FOR SERVICES 1,809,302 2,242,041 2,704,349 2,794,997 3,453,050 INTERFUND TRANSFERS 214,931 179,565 64,675 93,852 SUB-TOTAL EXPENDITURES 31,307,699 22,049,992 18,874,422 33,107,295 29,462,584 ENDING FUND BALANCE 10,768,257 8,750,263 11,843,886 4,473,261 6,269,425 TOTAL $ 42,075,956 $ 30,800,255 $ 30,718,308 $37,580,556 $35,732,009 City of Pasco,Washington 69 2014 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 70 2014 Budget Equipment Rental CITY MANAGER gDIRECTOR KS NISION R CHIEF MECHANIC MECHANICS PERSONNEL SUMMARY MONTHLY/ NUMBER OF EMPLOYEES HOURLY RANGE POSITION 2010 2010 2011 2012 2012 MIN - MAX OPERATIONS MANAGER 0.15 0.15 0.15 0.15 0.15 8,204 ASST.OPERATIONS MANAGER 0.35 0.35 0.35 0.35 0.50 6,206 CHIEF MECHANIC 1.00 1.00 1.00 1.00 1.00 28.35-31.03 MECHANIC 2.00 2.00 2.00 2.00 2.00 25.51-28.11 DEPARTMENT ASSISTANT II 0.50 0.50 0.50 0.50 TECH 1 0.50 18.94.24.94 ADMINISTRATIVE ASSISTANT I 0.30 0.30 0.30 0.30 0.95 16.17-21.28 TOTAL 4.30 4.30 1 4.30 4.30 5.10 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 71 2014 Budget EQUIPMENT RENTAL OPERATING FUND REVENUES GOVERNMENTAL TYPE ACTIVITIES 2010 2011 2012 2013 2014 REVENUE ACTUAL ACTUAL ACTUAL BUDGET BUDGET TAXES $ - $ - $ - $ - $ - LICENSES AND PERMITS - - - - - INTERGOVERNMENTAL - - - - - CHARGES FOR SERVICES 812,365 815,310 1,019,602 847,351 951,229 FINES&FORFEITURES - - - - - MISCELLANEOUS 5,550 176 381 250 250 OTHER FINANCING SOURCES 2,000 - 3,265 - - INTERFUNDTRANSFERS TOTAL REVENUES 819,915 815,486 1,023,248 847,601 951,479 BEGINNING FUND BALANCE 270,215 267,982 183,001 262,193 116,237 TOTAL RESOURCES $ 1,090,130 $ 1,083,468 $ 1,206,249 $ 1,109,794 $ 1,067,716 EQUIPMENT RENTAL OPERATING FUND EXPENDITURES GOVERNMENTAL TYPE ACTIVITIES 2010 2011 2012 2013 2014 FUNCTION ACTUAL ACTUAL ACTUAL BUDGET BUDGET SALARIES AND WAGES $ 205,569 $ 182,630 $ 191,301 $ 190,998 $ 200,774 PERSONNEL BENEFITS 30,016 26,850 33,067 28,660 36,704 SUPPLIES 476,850 557,781 566,400 631,700 594,300 OTHER SERVICESICHARGES 52,754 69,860 53,018 61,742 68,812 INTERGOVT'L SERVICES&TAXES - - - - - CAPITAL OUTLAY - - - - - DEBT SERVICE - - - - - INTERFUND PMT FOR SERVICES 56,959 63,346 98,970 118,682 157,911 INTERFUND TRANSFERS SUB-TOTAL EXPENDITURES 822,148 900,467 942,756 1,031,782 1,058,501 ENDING FUND BALANCE 267,982 183,001 263,493 78,012 9,215 TOTAL $ 1,090,130 $ 1,083,468 $ 1,206,249 $ 1,109,794 $ 1,067,716 City of Pasco,Washington 72 2014 Budget EQUIPMENT RENTAL OPERATING FUND REVENUES BUSINESS TYPE ACTIVITIES 2010 2011 2012 2013 2014 REVENUE ACTUAL ACTUAL ACTUAL BUDGET BUDGET TAXES $ - $ - $ - $ - $ - LICENSES AND PERMITS - - - - - INTERGOVERNMENTAL - - - - - CHARGES FOR SERVICES 296,454 349,224 419,975 326,202 319,295 FINES&FORFEITURES - - - - - MISCELLANEOUS 3,599 103 306 230 230 OTHER FINANCING SOURCES - 4,039 - - - INTERFUND TRANSFERS TOTAL REVENUES 300,053 353,366 420,281 326,432 319,525 BEGINNING FUND BALANCE 116,130 160,498 134,371 206,170 223,358 TOTAL RESOURCES $ 416,183 $ 513,864 $ 554,652 $ 532,602 $ 542,883 EQUIPMENT RENTAL OPERATING FUND EXPENDITURES BUSINESS TYPE ACTIVITIES 2010 2011 2012 2013 2014 FUNCTION ACTUAL ACTUAL ACTUAL BUDGET BUDGET SALARIES AND WAGES $ - $ - $ - $ - $ - PERSONNEL BENEFITS - - - - - SUPPLIES 223,792 322,738 305,101 353,600 355,640 OTHER SERVICES/CHARGES 22,293 45,715 22,440 37,500 37,500 INTERGOVT'L SERVICES&TAXES - - - - - CAPITAL OUTLAY - - - - - DEBT SERVICE - - - - - INTERFUND PMT FOR SERVICES 9,600 11,040 12,900 27,720 30,100 INTERFUND TRANSFERS SUB-TOTAL EXPENDITURES 255,685 379,493 340,441 418,820 423,240 ENDING FUND BALANCE 160,498 134,371 214,211 113,782 119,643 TOTAL $ 416,183 $ 513,864 $ 554,652 $ 532,602 $ 542,883 City of Pasco,Washington 73 2014 Budget EQUIPMENT RENTAL REPLACEMENT FUNDS The Equipment Rental Replacement Fund is used to account for the accumulation of resources for future replacments 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 2010 2011 2012 2013 2014 REVENUE ACTUAL ACTUAL ACTUAL BUDGET BUDGET TAXES $ - $ - $ - $ - $ LICENSES AND PERMITS - - - - - INTERGOVERNMENTAL - - - - - CHARGES FOR SERVICES - - - - - FINES&FORFEITURES - - - - - MISCELLANEOUS 642,676 841,172 1,000,337 1,006,264 1,017,813 OTHER FINANCING SOURCES 1,575 57,601 33,987 43,890 43,890 INTERFUND TRANSFERS 435,000 170,000 334,500 TOTAL REVENUES 644,251 898,773 1,469,324 1,220,154 1,396,203 BEGINNING FUND BALANCE 2,800,739 2,932,297 3,329,161 3,631,757 4,338,124 TOTAL RESOURCES $ 3,444,990 $ 3,831,070 $ 4,798,485 $ 4,851,911 $ 5,734,327 EQUIPMENT RENTAL REPLACEMENT FUND EXPENDITURES GOVERNMENTAL TYPE ACTIVITIES 2010 2011 2012 2013 2014 FUNCTION ACTUAL ACTUAL ACTUAL BUDGET BUDGET SALARIES AND WAGES $ - $ - $ - $ - $ - PERSONNEL BENEFITS - - - - - SUPPLIES 52,680 84,154 141,151 20,400 31,356 OTHER SERVICESICHARGES - - - - - INTERGOVTL SERVICES&TAXES - - - - - CAPITAL OUTLAY 460,013 414,741 874,242 457,990 1,411,965 DEBT SERVICE - - - - - INTERFUND PMT FOR SERVICES - - - - - INTERFUND TRANSFERS 3,014 SUB-TOTAL EXPENDITURES 512,693 501,909 1,015,393 478,390 1,443,321 ENDING FUND BALANCE 2,932,297 3,329,161 3,783,092 4,373,521 4,291,006 TOTAL $ 3,444,990 $ 3,831,070 $ 4,798,485 $ 4,851,911 $ 5,734,327 City of Pasco,Washington 74 2014 Budget EQUIPMENT RENTAL REPLACEMENT FUND REVENUES BUSINESS TYPE ACTIVITIES 2010 2011 2012 2013 2014 REVENUE ACTUAL ACTUAL ACTUAL BUDGET BUDGET TAXES $ - $ - $ - $ - $ - LICENSESANDPERMITS - - - - - INTERGOVERNMENTAL - - - - - CHARGES FOR SERVICES - - - - - FINES&FORFEITURES - - - - - MISCELLANEOUS 306,945 320,959 487,863 467,050 484,680 OTHER FINANCING SOURCES - 20,879 - - - INTERFUNDTRANSFERS 217,945 TOTAL REVENUES 306,945 559,783 487,863 467,050 484,680 BEGINNING FUND BALANCE 1,458,462 1,453,245 1,438,351 1,902,186 2,223,152 TOTAL RESOURCES $ 1,765,407 $ 2,013,028 $ 1,926,214 $ 2,369,236 $ 2,707,832 EQUIPMENT RENTAL REPLACEMENT FUND EXPENDITURES BUSINESS TYPE ACTIVITIES 2010 2011 2012 2013 2014 FUNCTION ACTUAL ACTUAL ACTUAL BUDGET BUDGET SALARIES AND WAGES $ - $ - $ - $ - $ - PERSONNEL BENEFITS - - - - - SUPPLIES - - - - - OTHER SERVICES/CHARGES - - - - - INTERGOVPL SERVICES&TAXES - - - - - CAPITAL OUTLAY 312,162 574,677 20,072 347,820 669,730 DEBT SERVICE - - - - - INTERFUND PMT FOR SERVICES - - - - - INTERFUNDTRANSFERS SUB-TOTAL EXPENDITURES 312,162 574,677 20,072 347,820 669,730 ENDING FUND BALANCE 1,453,245 1,438,351 1,906,142 2,021,416 2,038,102 TOTAL $ 1,765,407 $ 2,013,028 $ 1,926,214 $ 2,369,236 $ 2,707,832 City of Pasco,Washington 75 2014 Budget MEDICAL/DENTAL INSURANCE FUND The Medical/Dental Insurance Fund is used to account for payments into and charges for medical and dental insurance and related administrative casts. MEDICAL/DENTAL INSURANCE FUND REVENUES 2010 2011 2012 2013 2014 REVENUE ACTUAL ACTUAL ACTUAL BUDGET BUDGET TAXES $ - $ - $ - $ - $ - LICENSES AND PERMITS - - - - INTERGOVERNMENTAL - - - - CHARGES FOR SERVICES - - - - - FINES&FORFEITURES - - - - MISCELLANEOUS 3,564,858 3,646,342 3,954,360 4,474,492 5,718,398 OTHER FINANCING SOURCES - - - - - INTERFUNDTRANSFERS TOTAL REVENUES 3,564,858 3,646,342 3,954,360 4,474,492 5,718,398 BEGINNING FUND BALANCE 1,606,114 1,652,726 1,130,421 608,869 677,460 TOTAL RESOURCES $ 5,170,972 $ 5,299,068 $ 5,084,781 $ 5,083,361 $ 6,395,858 MEDICAL/DENTAL INSURANCE FUND EXPENDITURES 2010 2011 2012 2013 2014 FUNCTION ACTUAL ACTUAL ACTUAL BUDGET BUDGET SALARIES AND WAGES $ - $ - $ - $ - $ - PERSONNEL BENEFITS 3,148,201 3,748,763 3,940,745 4,088,000 4,588,000 SUPPLIES - - - - - OTHER SERVICES/CHARGES 340,045 385,384 400,247 450,600 459,600 INTERGOVPL SERVICES&TAXES - - - - - CAPITAL OUTLAY - - - - DEBT SERVICE - - - - - INTERFUND PMT FOR SERVICES 30,000 34,500 88,100 111,185 134,291 INTERFUND TRANSFERS SUB-TOTAL EXPENDITURES 3,518,246 4,168,647 4,429,092 4,649,785 5,181,891 ENDING FUND BALANCE 1,652,726 1,130,421 655,689 433,576 1,213,967 TOTAL $ 5,170,972 $ 5,299,068 $ 5,084,781 $ 5,083,361 $ 6,395,858 City of Pasco,Washington 76 2014 Budget CENTRAL STORES FUND The Central Stores Fund is used to account for the financing of bulk office supplies purchases utilized by various departments of the City. Charges are set to replace inventory used. CENTRAL STORES FUND REVENUES 2010 2011 2012 2013 2014 REVENUE ACTUAL ACTUAL ACTUAL BUDGET BUDGET TAXES $ - $ - $ _ $ _ $ _ LICENSES AND PERMITS - _ INTERGOVERNMENTAL - _ CHARGES FOR SERVICES 8,212 788 268 420 - FINES&FORFEITURES - _ _ MISCELLANEOUS 254 10 19 - OTHER FINANCING SOURCES - - _ INTERFUND TRANSFERS TOTAL REVENUES 8,466 798 287 420 - BEGINNING FUND BALANCE 18,581 13,047 12,811 12,821 12,846 TOTAL RESOURCES $ 27,047 $ 13,845 $ 13,098 $ 13,241 $ 12,846 CENTRAL STORES FUND EXPENDITURES 2010 2011 2012 2013 2014 FUNCTION ACTUAL ACTUAL ACTUAL BUDGET BUDGET SALARIES AND WAGES $ - $ - $ - $ _ $ _ PERSONNEL BENEFITS SUPPLIES 14,000 1,034 269 500 500 OTHER SERVICES/CHARGES - - _ _ _ INTERGOVT'L SERVICES&TAXES - - CAPITAL OUTLAY _ _ DEBT SERVICE _ _ INTERFUND PMT FOR SERVICES - _ INTERFUND TRANSFERS SUB-TOTAL EXPENDITURES 14,000 1,034 269 500 500 ENDING FUND BALANCE 13,047 12,811 12,829 12,741 12,346 TOTAL $ 27,047 $ 13,845 $ 13,098 $ 13,241 $ 12,846 City of Pasco,Washington 77 2014 Budget PERMANENT FUNDS Permanent Funds are used to account for restricted resources that are earnings and not principal that are used to support programs that benefit the citizens. City of Pasco,Washington 78 2014 Budget CITY VIEW CEMETERY ENDOWMENT FUND The Cemetery Trust Fund is used to account for principal trust amounts received and related interest income.The interest portion of the trust can be transferred to the Cemetery Fund for perpetual care of gravesites. CITY VIEW CEMETERY ENDOWMENT FUND REVENUES 2010 2011 2012 2013 2014 REVENUE ACTUAL ACTUAL ACTUAL BUDGET BUDGET TAXES $ - $ - $ - $ - $ - LICENSES AND PERMITS - - - - - INTERGOVERNMENTAL - - - - - CHARGES FOR SERVICES 12,423 16,397 17,517 15,000 16,127 FINES&FORFEITURES - - - - - MISCELLANEOUS 7,703 286 597 550 550 OTHER FINANCING SOURCES - - - - - INTERFUNDTRANSFERS TOTAL REVENUES 20,126 16,683 18,114 15,550 16,677 BEGINNING FUND BALANCE 371,061 383,484 400,067 415,085 434,848 TOTAL RESOURCES $ 391,187 $ 400,167 $ 418,181 $ 430,635 $ 451,525 CITY VIEW CEMETERY ENDOWMENT FUND EXPENDITURES 2010 2011 2012 2013 2014 FUNCTION ACTUAL ACTUAL ACTUAL BUDGET BUDGET SALARIES AND WAGES $ - $ - $ - $ - $ - PERSONNEL BENEFITS - - - - - SUPPLIES - - - - - OTHER SERVICES/CHARGES - - - - - INTERGOVTL SERVICES&TAXES - - - - - CAPITAL OUTLAY - - - - - DEBT SERVICE - - - - - INTERFUND PMT FOR SERVICES - - - - - INTERFUNDTRANSFERS 7,703 100 SUB-TOTAL EXPENDITURES 7,703 100 - - - ENDING FUND BALANCE 383,484 400,067 418,181 430,635 451,525 TOTAL $ 391,187 $ 400,167 $ 418,181 $ 430,635 $ 451,525 City of Pasco,Washington 79 2014 Budget TRUST AND AGENCY FUNDS Trust Funds are used to account for assets held by a government in a trustee capacity for individuals, private organizations, or other governments, and/or other funds. City of Pasco,Washington 80 2014 Budget OLD FIRE MEDICAL (OPEB) FUND The Old Fire Medical(OPEB)Fund is used to account for other public employee medical benefits for City o f Pasco retired firefighters that were active prior to or as of March 1, 1970,on which date the Washington Law Enforecement Officer's and Firefighter's System (LEOFF)was established.This fund was separated from Old Fire Pension Fund in 2010 according to GASB rule changes requiring separate OPEB and Pension funds. OLD FIRE MEDICAL (OPEB) FUND REVENUES 2010 2011 2012 2013 2014 REVENUE ACTUAL ACTUAL ACTUAL BUDGET BUDGET TAXES $ - $ - $ - $ - $ - LICENSES AND PERMITS - - - - - INTERGOVERNMENTAL - - - - - CHARGES FOR SERVICES - - - - - FINES&FORFEITURES - - - - - MISCELLANEOUS 54,810 37,520 40,315 34,400 34,400 OTHER FINANCING SOURCES - - - - - INTERFUND TRANSFERS TOTAL REVENUES 54,810 37,520 40,315 34,400 34,400 BEGINNING FUND BALANCE 1,672,078 1,624,358 1,556,483 1,913,885 1,409,455 TOTAL RESOURCES $ 1,726,888 $ 1,661,878 $ 1,596,798 $ 1,948,285 $ 1,443,855 OLD FIRE MEDICAL (OPEB) FUND EXPENSES 2010 2011 2012 2013 2014 FUNCTION ACTUAL ACTUAL ACTUAL BUDGET BUDGET SALARIES AND WAGES $ - $ - $ - $ - $ - PERSONNEL BENEFITS - - - - - SUPPLIES - - - - - OTHER SERVICES/CHARGES - - - - - INTERGOVT'L SERVICES&TAXES - - - - - CAPITAL OUTLAY - - - - - DEBT SERVICE - - - - - INTERFUND PMT FOR SERVICES 102,530 105,395 110,004 120,935 121,374 INTERFUND TRANSFERS SUB-TOTAL EXPENDITURES 102,530 105,395 110,004 120,935 121,374 ENDING FUND BALANCE 1,624,358 1,556,483 1,486,794 1,827,350 1,322,481 TOTAL $ 1,726,888 $ 1,661,878 $ 1,596,798 $ 1,948,285 $ 1,443,855 City of Pasco,Washington 81 2014 Budget OLD FIRE PENSION FUND The Old Fire Pension Fund is used to account for other public employee pension benefits for City of Pasco retired firefighters that were active prior to or as of March 1, 1970,on which date the Washington Law Enforcement Officer's and Firefighter's System(LEOFF)was established.This fund was separated to add Old Fire Medical (OPEB)Fund in 2010 according to GASB rule changes requiring separate OPEB and Pension funds. OLD FIRE PENSION FUND REVENUES 2010 2011 2012 2013 2014 REVENUE ACTUAL ACTUAL ACTUAL BUDGET BUDGET TAXES $ - $ - $ - $ - $ - LICENSES AND PERMITS - - - - - INTERGOVERNMENTAL 41,516 45,132 42,979 43,000 47,624 CHARGES FOR SERVICES FINES&FORFEITURES - - - - - MISCELLANEOUS 54,810 32,276 60,079 32,575 32,575 OTHER FINANCING SOURCES - - - - - INTERFUNDTRANSFERS TOTAL REVENUES 96,326 77,408 103,058 75,575 80,199 BEGINNING FUND BALANCE 1,465,608 1,459,191 1,423,669 1,641,334 1,360,244 TOTAL RESOURCES $ 1,561,934 $ 1,536,599 $ 1,526,727 $ 1,716,909 $ 1,440,443 OLD FIRE PENSION FUND EXPENSES 2010 2011 2012 2013 2014 FUNCTION ACTUAL ACTUAL ACTUAL BUDGET BUDGET SALARIES AND WAGES $ - $ - $ - $ - $ - PERSONNEL BENEFITS 95,543 96,850 92,690 100,000 100,000 SUPPLIES - 7,800 - - - OTHER SERVICES/CHARGES - - - - INTERGOV 'L SERVICES&TAXES - - - - - CAPITAL OUTLAY - - - - - DEBT SERVICE - - - - - INTERFUND PMT FOR SERVICES 7,200 8,280 2,800 3,225 3,219 INTERFUND TRANSFERS SUB-TOTAL EXPENDITURES 102,743 112,930 95,690 103,225 103,219 ENDING FUND BALANCE 1,459,191 1,423,669 1,431,037 1,613,684 1,337,224 TOTAL $ 1,561,934 $ 1,536,599 $ 1,526,727 $ 1,716,909 $ 1,440,443 City of Pasco,Washington 82 2014 Budget CAPITAL PROJECTS City of Pasco 83 2014 Budget ORDINANCE NO. AN ORDINANCE ADOPTING THE CITY OF PASCO CAPITAL PROJECTS BUDGET FOR THE YEAR 2014 WHEREAS,subsequent to due notice and public hearing thereon,the City Council for the City of Pasco has approved the following capital Project Budget for the year 2014;NOW,THEREFORE, THE CITY COUNCIL OF THE CITY OF PASCO DOES ORDAIN AS FOLLOWS: Section One: That the capital projects are hereby authorized as detailed.The following schedule summarizes newly authorized projects as well as continuing projects and constitutes the Capital Projects Budget.The Budget is adopted at the cumulative project level. CIP Budget Increase New CIP Budget Status Project Title 2013 (Decrease) Project 2014 General Prolects(2013 Continued) Continuing Fire Alerting Systems 100,000 105,820 - 205,820 Continuing Muni Courthouse 3,105,292 628,916 - 3,734,208 Continuing Financial System-HR&Payroll 170,120 27,642 - 197,762 Continuing Financial System-Financials 197,940 35,274 - 233,214 Continuing Financial System-Utility&Proj Acctg 223,030 51,994 275,024 Total General Projects(2013) 3,796,382 849,646 4,646,028 Park&Facilities(2013 Contlnuedl Continuing Replace Kurtzman Pool 250,000 - - 250,000 Continuing Animal Sheffer Facility 203,000 - - 203,000 Continuing 30 Acre Park NW Quad 360,000 240,000 - 600,000 2013 Supp New Three Rivers Park 210,000 210,000 Total Park&Facilities(2013) 813,000 450,000 1,263,000 Park&Facilities(New 2014) 2014 New Memorial Shelter&ADA Path 100,000 100,000 Total Park&Facilities(2014) 100,000 100,000 Street Construction 12013 Continued) Roads Continuing 4th Ave Corridor-North Segment 748,850 78,500 - 827,350 Continuing Road 68 Improvements(Phase 11) 666,963 1,033,037 - 1,700,000 Continuing Powedine Road 915,907 275,000 - 1,190,907 Continuing Argent Road(Road 44 to 20th Ave) 2,500,000 (100,000) - 2,400,000 Continuing Oregon Ave(SR397)-Phase 1 230,400 1,352,000 - 1,582,400 Continuing Oregon Ave(SR397)-Phase 2 194,560 (2,000) - 192,560 Continuing Oregon Ave(SR397)-Entrance(Ph 2 Intersection) 87,040 (38,650) - 48,390 Continuing LID#149 Kurtzman-STREETS 758,799 (41,678) - 717,121 2013 Supp New Lewis Street Demolish-Phase 1 - 578,035 - 578,035 2013 Supp New Dual RT SB Road 68 - 630,000 - 630,000 Continuing 2011 STP Grant Overlays 1,116,152 125,000 - 1,241,152 Continuing 4th Ave Block Wall 30,000 1,558 - 31,558 Continuing Rd 100 Widening Ph I-Sidewalk Extension 18,000 (100) - 17,900 S na/s Continuing Interconnect Road 68 Signals 200,000 50,000 - 250,000 2013 Supp New Traffic Signal Controller Upgrade - 1,601,274 - 1,601,274 2013 Supp New Bus Pre-Exemption @ CBC/Argent - 45,563 - 45,563 Ramos&Under/Over Passes Continuing Lewis St Overpass 5,770,943 181,000 - 5,951,943 Continuing Lewis St One Way Couplets 215,600 215,600 Total Street Construction(2013) 13,453,214 5,768,539 19,221,753 Street Construction(New 20141 Roads 2014 New 2014 Alley Hard Surfacing(Chip Sealing) - - 80,000 80,000 2014 New Road 76 Widening - - 210,000 210,000 Ramos&UnderlOver Passes 2014 New 1-182 Off and On Ramp - - 350,000 350,000 2014 New Off Ramp at Road 44 100,000 10D,000 Total Street Construction(2014) 740,000 740,000 Economic&Industrial Development Construction(New 20141 2014 New Farm Share-Valve/Meter/SCADA 2014 Replace 707,760 107,760 Total E&1 Development Construction(2014) 107,780 107,760 Water Construction(2013 Continued) Plants.Meters.&PUMD Stations Continuing Columbia Water Supply Project 571,273 103,494 - 674,767 Continuing 2011 Flftrat Plant Improv(Storage Bldg) 105,300 155,200 - 260,500 Cgy of Peeco.Weshir wn 84 2014 Butlget CIP Budget Increase New CIP Budget Status Prolect Title 2013 (Decrease) Project 2014 Continuing East Side Booster Station Upgrade(BS 2.1) 210,000 290,000 - 500,000 Continuing 2013 Meter Replace&Cross Connect 150,000 - - 150,000 2013 Supp New Butterfield WTP-Travelling Screens - 615,000 - 615,000 Distribution-Exensions 2013 Supp New Waterline Ext-Broadmoor Tank 140,000 140,000 Total Water Construction(2013) 1,036,573 1,303,694 2,340,267 Water Construction(New 20141 Plants,Meters.8 Puma Stations 2014 New Butterfield WTP 24 In.Valve Replace - - 260,000 260,000 2014 New Butterfield WTP-South Basin Drain By-Pass - - 70,000 70,000 Distribution-Extensions 2014 New Wamett Pipeline - - 10,000 10,000 2014 New WTR Line EM-County Rd 100/Dent Rd 372,500 372,500 Total Water Construction(2014) 712,500 712,500 Sewer Construction(2013 Continued) Plant and Lilt Stations Continuing Commercial&Kahlotus Swr EM-South 1,727,609 (1,615,337) - 112,272 Continuing 2013 WWTP Imp-Screw Press 1,685,000 (1,185,000) - 500,000 2013 Supp New W WTP-Primary Clarifier No.3 2,340,000 2,340,000 Total Sewer Construction(2013) 3,412,609 (460,337) 2,952,272 Sewer Construction(New 2014) Collections-Extensions 2014 New 2014 Annual Sewer Line Extensions - - 200,000 200,000 2014 New 30'Main(NW Area) - - 399,597 399,597 Collections-Replacements 2014 New 2014 Annual Sewer Line Re-lining Program - - 400,000 400,000 2014 New West Pasco Trunk Sewer Repair 445,000 445,000 Total Sewer Construction(2014) 1,444 597 1,444,597 PWRF Construction(2013 Continued) Continuing PWRF Plant-Phase i-Screening 2,532,781 (311,211) - 2,221,570 Continuing PWRF Plant-Phase 2-Sad Basin 940,000 143,530 - 1,083,530 Continuing Phase 3-BOO Anaerobic Pond 1,350.000 750,000 - 2,100,000 2013 Supp New Phase 3-BOD-Screw Press - 255,000 - 255,000 2013 Supp New Phase 3-BOD Winter Storage Ports(30 MG) - 487,000 - 487,000 2013 Supp New Phase 5-ED Basin Rebuild - 500,000 - 500,000 2013 Supp New Phase 6-Valve/Meter/SCADA 2014 Replace 100,817 100,817 Total PWRF Construction(2013) 4,822,781 1,925,136 6,747,917 Stormwater Construction(2013 Continued) Continuing LID#149 Kurtzman-STORM 45.000 - - 45,000 Continuing LID Riverview Estate Stonnwater 115,000 115,000 Total Stomrwater Construction(2013) 160,000 160,000 Irduatlon Construction(2013 Continued) Continuing USSR Img Connection 2,499,843 16,869 - 2,515,712 Continuing Well House -Linda Loviisa 60,000 (100) - 59,900 2013 Supp New 2013 Wen House -First Place 60,000 60,000 Total Irrigation Construction(2013) 2,559,843 75,769 2,635,612 TOTAL CIP BUDGET 30,064,402 9,912,447 3104 857 __L3,071,706 TOTAL 2013 CONTINUING 30,054,402 9,912,447 - 39,966,849 TOTAL 2014 NEW 3,104,857 3,104,857 TOTAL CIP BUDGET 30,054,402 9,912 447 3.104,857 43.071,706 Section Two: This Ordinance shall be In full force and effect on January 1,2014 PASSED by the City Council of the City of Pasco this 23rd day of December,2013. ATTEST: DEBRA L.CLARK,CITY CLERK MATT WATKINS,MAYOR APPROVED AS TO FORM: LELAND B.KERR,CITY ATTORNEY City of Pasco.Washington 85 2014 Budget INDIVIDUAL PROJECT SHEETS City of Pasco 86 2014 Budget s 1• Project# Summary Project Description: Remove 2 brick walls from the shelter and build ADA Path Project Manager: Rick T Lead Department: ASCS ESL Actual Design Stan Date: Bid Opening: Award: Accepted by Council: Retainage Released: t '�WYKJUM ANNEIALALLOCA77ON 111113 2013 DIP 2013 Revised Total Project to Estimated Planned Planned Planned Expenditures Current CIP Supplemental CIP Budget 6 Y CIP Data Year End Year Year Year Budget Request Estfmate Plan 12131/12 20f3 2014 2015 1016 Dedgn Eimnal Engineering(Primary) 10,000 10,000 Esbmel Engineering(Swax1ary) Internal BngtrieennWNW Liam 5,000 51000 PropIROWIEawnwib conaM1Ugbn ExkmalE 1pmriig - - In areal Epr-M AbmV Inspect Cmueuu4m CmImN(ADA PA) 65,000 85,000 Cmbacl SeMma#1(show) - - - OguePM(awimelSeraima ONarhfa lanecus - padGonaWcaon 011ur CaWngandw 11 1 1/1/13 2013 CIP 2013Rev1sed Total ProJ¢ctto Scheduled Scheduled Scheduled Scheduled Funding Sources Current CIP Supplemental CIP Budget 6 Y CIP Date Year Year Year Year Budget Request Estfmate L Plan 12 31 12 2013 2014 2015 2016 CDBG TmnNer 100,000 100,000 N"— V7I(3ihYa7r C5-PK-BR-14-01 87 Project#MILIhm.1M.'eum Chip seal gravel alleys.There are a total of 270 alleys in 01e Coy. Project Manager: Jess The Chip Seal program started in 1998.To dale me City I Lead Department PW O&M Est. Actual completed 222 alleys leaving 48 alleys leaving 48 alleys ng. Design Start Date: The City Is complefing 12 alleys per year so the program M,..,e Bid Opening: finished in 4 years. Award: Accepted by Council: Retainage Released: 5717072,�10 111113 2613 CIP 2013 Revised Total Project to EsOmaled Planned Planned •Plannetl Expenditures Current CIP Supplememal CIP Budget 6 Y CIP Dam Year End Year Year Year Budget Request Estimate Plan 12/31/12 2013 2014 2015 1016 Design Edemd Ensnesring(Pdma1) trnemd Ermireaii,"WMgml - Sereep,g Senion hMatiang a Panel, - Pamita other Miscellaneaa comlrudlon Ulunal Engineenrq Internal EWr.Prq Ml Inspect Ca alion Ccinract 60,000 80,DOD Cntlrsd Services#1 OMx Professimet Servims - - Clhm Miscellaneoiw Poelc.'rintlon Inland Enginemiig Comingencies r r 1/1/13 2013 CIP 2013 Revised Total Project to Scheduled Scheduled Scheduled Scheduled Funding Sources Current Ch' Supplemental CIPBudget 6 Y CIP Date Year Year Year Yeo- Budget Request Fstfmote Plan 12131112 2013 2014 2015 Cepild lmpromeent Fmk 6o,coo 80,000 ' C5-ST-3R-14-01 88 ® Project# Sunintary Project Description; Project Manager: Ahmatl Wrigley-Wal-Mart(2015-2016)550 R.Finish M M g StreeVCurb/Guttw,detached sidewalk.Right of way on both Lead Department: PW/Engr Est Actual segments. Design Start Date: Bid opening: Award: Accepted by Council: Retamage Released: t t• ANNUAL ALLOCAMON 111113 2013 COP 2013 Revised Tofa/ Project to Estimated Planned Planned Planned i Expenditures Current CIP Supplemental CIP Budget 6Yr CIP Date Year End Year Year Year Budget Request Estimate Plan 12/31/12 2013 2014 2015 2016 Mepn _ FAemai Bginedrg(Primer,) - - 20,000 20.000 Inlernd EmireeimlRged kkml Surveying Seni. My s,&POdpe Pmniu 01w misoel. Conatnation - Ert W Bgineeirg - Inlanel EW-Prq MMV h," CmeWdim Cmlmi 175.000 115,000 C edsenomet Poet Construction InImal Bgimalm _ Carawnclas 15,000 15.000 1/1/13 2013 CIP 2013 Revised Toal Projects Scheduled Scheduled Scheduled Scheduled Funding Sources Currentcfp Supplemental CIPBudget 6Yr CTP late Year Year Year Year 1` Budget Request Estimate Plan 12131112 2013 1014 1015 2016 Lam Fran 01OGF 210,000 210,000 CSST-3R-14-02 89 4 Project 0 Description: Project Manager: Ahmed Argent and Road 52 add off and on ramps Lead Department: PW/Ea,u Est. Actual Design Start Dale: Bid Opening: Award: Accepted by Council: Retainage Released: t 111113 2013 CIP 2013 Revised Total Project to Estimated Planned Planned Planned Expenditures Current CIP Supplemental CIP Budget 6Yr CIP Date Year End Year Year Year Budget Request Estimate Plan M31/12 2013 2014 2015 2016 Omen _ F al EntireeNg(N.,) - 500,000 350,000 50,000 100,000 hlenvd Egineenn®Trajed Mpml Saves,se Acee AtiveNdnAB POeMge _ _ - Permits Olher M'iscelan. ftpsaowIE als &land Endreen, - Inlemd En9inacr, _ Acquidlians 600.000 200,000 600,000 Qtwr Micc0t o ConvWnlon - Ealemd&skeen, - InlemalEpr-Rq M9my Ire ecl ConMnwlian GxNed 2,200,000 2,200,000 Melend Talus Qua MIecBIIa...6 Pon Con46uNon IMemd Eryjnesirq - - CanlnAen<lee 100.000 100,000 I Irl 1/1/13 2013 CIP 2013Revised Total Pralectto Scheduled Scheduled Scheduled Scheduled Funding Sources Current CIP Supplemental CIPBudget 6Yr CIP Dale Year Year Year Year Budget R uen Fstlmate Plan 12 3] 12 2013 2074 2015 2016 Arlai4 Street Fwd 289,500 47,250 47,250 190,000 Traffic Impact Fees - 200,000 200,000 STP - 3,115,500 M,7501 302,7W 1 2,510,000 rr r I Irl 90 C5-ST-5A-14-01 Project# 1 1 Summary Project Desc,option: To construct a westbound off ramp from 1-182 to Road 44. Project Manager: Ahmed Lead Department: P4v/Engr Est. Actual Design Stan Date: Bid Opening: Award: Accepted by Council: Retainage Released: TOTAL I I I 111113 2013 CIP 2013 Revised Total Project to Estimated Planned Planned Planned Expenditures Current CIP Supplemental CIP Budget 6 Y CIP Date Year End Year Year Year Budget Request Estimate Plan 12/31112 2013 2014 2015 2016 Deign Edam)Eginaeriip(Pn d 250,000 100,OOD 1W,000 Intemd EgimaingNrqud Mgmt Su.m ,Ser0. Ativom,S%depe Permits OMa Miscellaeous Pm,eROW/ESemente U.4 Enginaedrg Intend Er0Ir N Aoydaifionc 100,000 100,050 ComhWlon Enemd Embeaing IMandE - NMAmghspd _ CoWrWim Canted Mdaid TWIM - 0 Miozllamue Port COm0ueon _ _ lnlemd Engimainp - - Coranpmcln 100,050 100,000 ` rt rr l 1/1/13 2013 CIP 2013 Re"'ad Total Prmject to Scheduled Scheduled Scheduled Scheduled Funding Sources Current CIP Supplemenml CIPBUdget 6Yr CIP Date Year Year Year Year Bud et Request Estimate Plan 12 31 12 2013 2014 2015 2016 Ptlerid Slreel Purl 45,500 10,000 15,000 20,OOD Traffic Impact Peae 20,500 5" 5,000 10,000 Shad Owls/ STP 385,000 65,000 130,000 1TQW0 t rr r r rrr tr rr C5-ST-5A-14-02 91 Project# Install approximately 12,3001ireel feet of 121nch ductile im^eater Project Manager: line along Warned Road from Road 48 to Road 84.Exs' er Lead Department: Est. Actual fine(s)along Werned range from 4 inch to 12 inch lines a ne Design Start Date: lines not interconnect to make a complete system.Reconnect Bid Opening: exsting services and appurtenances. Award: Accepted by Council: Retakage Released: a f •VINEW 111113 2013 CIP 2017 Revised Total Project to Esumatetl Planned Planned Planned Ekpentlkuns Current CIP Supplemental CIP Budget 6 Yr CIP Oate Year End Year Year Year Budget Request Estimate Plan 1?/31H2 2017 2014 2015 2076 Oplan EA.4 Ergmmirp(Pnmay) 10,000 Mow Inlemd EryryreairgPejed M9mt Smveprg Sarime Pemdh Other Micellmceuu Comtrudbn blaml Ergimemg - - Inland EgnPrq MOmV Imped Cameadiw C.*&O - 590,000 590,000 Malwid Teeing Olher Miemll.re Pcwt mwdlon Inland Engi , - Contingencies - - r rr 1/1/13 2013 CIP 2013Revfsed Total Project to Scheduled Scheduled Scheduled Scheduled Funding Sources Current CIP Supplemental CIP Budget 11,CIP Date Year Year Year Year Budget Request Estimate Plan 12131112 2013 2014 2015 - Wda ftdm - 000.000 10000 590,000 71 rr rrr r r C7-WT-2A-14-01 92 Proje t# t Replace two old 24 inch leaking main valves at the Butterfield water Project Manager: plant,Old ones do not function,and in an emergency,Wa Would not Lead Department: Est. Actual be able to shut them down. Design Start Date: Bid Opening: Award: Accepted by Council: Retainage Released: 111113 1013 CIP 2013 Revised Total Project to Estimated Planned Planned Planned Erpentlitures Current CIP Supplemental CIP Budget 6 Yr CIP Date Year End Year Year Year Budget Request Estimate Plan lWlItM 2013 2014 2015 2016 Dngn _ Bda EyneaiiM(Prino-l) - 25.000 25.000 Inlanal 6M22nnplP ad MlPt _ savaNM Sauims 1200.1MOD .Maaliant ItPerm!. Mismllaews Uarn8 Eri mes, Inlenal En,,,Nal MmV tng iad Ccasua .Cangad - 200,000 MMerial TeagM Other MxdI. P a COnaeudlon Inane]EapraaiM Con6ipmalr - 35,000 .r rl 1/1113 2013 CIP 201311avised TOWI Proje4to Scheduled Scheduled Scheduled Scheduled FLnding Sources Current CIP Supplemental CIPBudget 6YrCIP Date Year Year Year Year Budget Re ueet Rspmate %an 12/3] 12 2013 2014 2015 2016 Wales Rates - 260,000 260,000 i l l s r l a 93 C7-WT-2R-14-02 Project 0 Reroute South sedimentation basin drain line Currently,tro Norm Project Manager: basin drains to the sewer line.We wart to disconnect th Lead Department: Est. Actual basin dram from the sewer line and connect it to the bac Design Start Date: ponds drain line. Bid Opening: Award: Accepted by Council: Retainage Released: 111113 2013 Cho 2013 Revised Total Project to Estimated Planned Planned Planned Expenditures Current CIP Supplemental CIP Budget 6 Y CIP Date Year End Year Year Year Budget Request Est/mate Plan 12/31/12 2013 2014 2015 2016 Oxpn Estelnd Eren rg(Piinvy) 10,000 10,000 Inland Engineaingli'mect Mgml S�ng Sera. Mre 6,B POdage Pamib Ogren Mixel.re "ROWIEwamnnb Filemd Erlplexirq Inland 6gneenng Mgidlam Comlrucgoe Exlemd Engineering Mend E,,Prq Mgma Inseecl Cmdlucgan Contract 50,000 50,000 Melaiel Testing Olha Mia laleous Podtonahudbn Memel Cmgimelir0 Codlnpendn 10,000 i 10,000 III I III 1/1/13 2013 CIP 2013Revlscd Total Project Scheduled Scheduled Scheduled SchenUleTd—] Funding5ources Current CIP Supplemental CIP Budget 6 Y CIP Diste Year Year Yaer Year Budget Request EsOmare Plan 12/31/12 2013 2014 2015 2016 Wder Raba 70,000 1 1 70,0001 1 I III III C7-WT-2R-1403 94 r 1 Project# t Franidin Ccur6y's proposing a Project named Road 1001 Dent Project Manager: Road Extensions.The project includes extending a roadway from Land Department: E£6 Actual Broadmoor Blvd I Power Line Rd to the north 2 miles and to the Design Start Date: vest 1 mile.The water line wdension would be to the north 111 mile Bid Opening: and to the west 1 mile.All this water main extension wadd be Award: inside the Urban Growth Boundary. Accepted by Council: Retainage Released: TOTALPROJECTSCOPE If 1 1/1113 2013 CIP 2013Revised Total Pmjece to Estimated Planned Planned Planned Expenditures Current CIP Supplemental CIP Budget 6Yr CIP Date Year End Year Year Year B Request Estimate Plan 12/31/12 2013 2014 2015 2016 0esign EMemd EWInseim(Primary) IMwal Emirreair,Mrgect Mgml seweyim sere. Ativedida6 Po w Pamirs Olhe Mecdleieaa Cora mMbn Etlend Eginem, - Mend ErO,Rq MOnV Inspect core .C sai 331.500 331,500 Mamd red, Otlar Miael. Pal COmbuNOn Inland BOiaeir0 - - contingencies 35,000 35.000 1/1/13 2013 CIP 2013 Revised Total Project to Scheduled Scheduled Scheduled Scheduled Funding SOUlres Current ClP Supplemental UPBudget 6Yr©P Bate Year Year Year Year Budget Request Ecdmate Plan 12 31112 2013 2014 2015 2016 was P 0e 372,500 312,500 RvenaB rr CommAted Cash: - CMT-2A14-02 95 1 Project#Wrf&IVA.Ilzno Summary I 2014-Sewer Line Eat-Comm'&Mariana,-North 3120K Project Manager: Lead Department: Est, Actual Design Start Date: Bid Opening: Award: Accepted by Council: Retainage Released: I ^ I II 111!13 2013 GP 2013 Revised Total Protect to Estimated Planned r Planned Planned Expenditures Current CIP Supplemental CIP Budget 6 CIP Data Year End Year Year Year Budget Request Estimate Plan 12131112 2013 2014 2015 2016 Dnlgn E,lornd On..N(Pnmarl) 10,000 io,mo InMmal 5pintwin Pmjecl Mant Surveying Seniors - Advatidng6Podage _ Pamils Other Mismllalmva Construction - - Uarnal Elgineailg Mend EMr-Raj Mgmg rapW Condmcdm Contract 180,000 190,000 McMal Testing _ 01ha Mis elmeous Post conswction Inlarnal&4mailg Conungeaciss le 1/1/13 2013 CIP 2013 Revised Toml Protect0 Scheduled Scheduled Scheduled Scheduled Funding Sources C rsm tCIP Supplemental ClPBudget 6Yr CIP Date Year Year Year Year Budget R oast Estimate Plan 12/31/12 2013 2014 1015 Saver Fetes - T 200,000 200000 96 C7-SE-2A-14-01 Project# l Project Manager: For sewer to serve Northwest section of the City. Lead Department: Est. Actual Design Start Date: Bid Opening: Award: Accepted by Council: Retainage Released: •• 1111113 2013 CAP 2013 Revised rafal PM120 to ESOmated Planned Planned Pknned Expenditures Curent CAP SupplemeW CIP Budget 6Yr CIP Date Year End Year Year Year Budget Request Estimate Plan 12/31/12 2013 2014 2015 2016 Design __. Mond Pmgileeiry(Nmay) 5,299.597 399,597 4,900.00 Intend Nirreaiigpryxi Mgad _ Suwyirg Services Ad owng B POdage PsudM _ _ Ww Mismllsews _ ComNaOOn Faiemd Eg'veaing - inlerral E Roi MgmU Insp A Coner.!].Cmlrxl _ Malend T.1i, _ Other Ma dmeuc Poet COmhuctlon intemel Egreaiig Coosigmcla i -- r I 1/1/13 2013 CIP 2013ReWSed Total Project to Scheduled Scheduled Scheduled Scheduled Funding 50YfLY3 f7a r tCfP Supplemental CIPBudget 6 Y CIP Date Year Year Year Year 1 Budget Request Estimate Plan 12131112 2013 2014 2015 2016 `. Ssxe Roles 317,000 317,090 Rorenue Bad lzol3) 82,597 52.59] 1 4,962,597 92,597 1 4,900,W0 97 C7-SE-2A-14-02 Project# Most locatioru requiring some level of rehabilitation are lv---4d in Project Manger: Jess&Robert the older sections of town,pnmarily south of 1-182,east '2 Lead Department: PIN 0&M Est. Actual and west of Road 44. Design Stan Date: Bid Opening: Award: Accepted by Council: Retainage Released: TOTAL r t 1/1113 2013 CIP 2013 Revised Total Pm/ect to Estimated Planned Planned Planned Expenditures Current CIP Supplemental CIP Budget 6 Y CIP Date Year End Year Year Year Budget Request Estimate Plan 12131112 1013 2014 2016 2016 Oasmn Eslamal Egimemg(Nean) 10,ODO 10,000 Inlema Enpmce,g gecl M9ml - - 9uvelmyServices Adwniarg&Poslege - - PamIM aw Miscellarmue Carahusaon Edema Endraaiig Inland Epr-Not MgmV heaaet Ca fica Canlracl 380,000 390,000 Malaid Teahg _ Other Mismllaraow Port COmhuo. IMemal Engineering CoMlnpecies r r rr rr 1/1/13 2013 CIP 2013 Revised Total Praiser to Scheduled Scheduled Scheduled Scheduled Funding Sources Current Che Supplemental CIPBudget 6YrGP Data Year Year Year Year Budget Request Estimate Plan 12131112 2013 2014 20]5 Sasa RMes 400,000 400,000 C7-SE-2R-14-01 98 Project# ojea Description: To repair and reline trunk of 30' Project Manager: Lead Department Est. Actual Design Start Date: Bid Opening: Award: Accepted by Council: Relainage Released: 1 111113 2013 CIP 2013 ReWSetl Tats/ Project to Estimated Planned Planned Planned =EXXP—�dlfumsCurrent CIP SuppMmental GP BtMgat 6Yr Clip Date Year End Year Year Yee; Budget Request EsOmate Plan 12131112 2013 2014 2016 2018 Onl1n Edemtl Ereinering(Pelee)) leered ErtinearinyPmjecl Mimi srrepm Advr0aine&Poll Prmila 0ne,Miscdlarwe Ceminc0en Edrnd Ereinerin0 - Idemd Ever-Prq MOmU Inspect Cene(ro.ton Cmt,.t Malarial Teslirg - - Oiar Miscdlrrria _ Poet ComWe4ion None)EndArerire Conlrsenclee 2,315,000 445.000 1.870,000 e e eee 1/1/13 2013 CIP 2013 Revised Total Project to Scheduled Scheduled Scheduled Scheduled FUndiRg Sources C Ment CIP Supplemental ❑PBUdget 6Yr CIP Date Year Year Year Vear f Budget Request Psdmaf¢ Plan 12131112 2013 2014 2015 2016 Seer Raley 445,000 445.000 1,870,000 1,8]0,000 ese to e rte 99 CTSE-2R-14-02 Protect# 4 14 Actuator Valves Rotor*0300-Pak Prged Manager: Ahmed Oaypumi and Reuel Wempel 14 Flow Meters Promag 53W2H,DIN 200 8" Lead Department: Est. Actual SCADA programming Upgrade PLC Design Stan Date: for IFS Irrigalim pump station and Foster Wells pump sta.. Rd Opening: Award: Accepted by Council: Assumes 5 in 2014;5 in 2015 4 in 2016 unless bond Proceeds Retainage Released: 111113 2013 CIP 2013 Revised Tgfal Projected Estlmded Planned Planned Planned Expenditures Current CIP Supplemental CIP Budgel 6Yr CIP Bate Year End Year Year Year Budget Request EsOmete Plan 12411112 2013 2014 2015 2016 f:anabuctlpn Etlemal Ergiraemg Inmmd Ergr-Prol Mgm6lnspol COMma ingp a e Mdemlh Equipment Rental Coreu Commd-Aduam Va 76.035 25.345 25.345 25,345 Comlmdan GMra1-Semndary Connid6eNms#1-Fb Vew. 65,9% 23,555 23,555 18,844 CoMmd Servicea#2-SCADA 4],115 47,115 Messier." Pmled Dilwy C stns an-lyd nIW OmerPmfessiona Sarvima Ogmrmi llaneous Corrtln,mim. 9,458 4,802 1 2,445 2,209 1/1/13 2013 CIP 2013ReWsid Total Pro/ecr to Scheduled Scheduled SMeduled Scheduled Funding Sources CurrentcIp SMPPM rmial CIP Budget 6Yr CIP Date Year Year Year Year Budget Request Eadmate Plan 12131112 2013 2014 2015 2016 Bond pno ds It M MI werfmm mMirOene;w lyduA In 5,589 5,589 5,589 5,589 PIVRF ReIea 192,971 95,228 51,345 38 RUN U10A 0111M uunnonnonona C7-SR-1 R-13-06 100 Project Title: Project# t Project Manager: Mmad Oa 5 Actuator Valves Rotork D300-Pak youmi and Reuel Klempel 14 Flow Meters Prom 53W2H.ON 200 8' Lead Department: st. Actual 14 Control cabinets 6 PLCs Design Start Date: Bid Opening: Award: Accepted by Council: Retainage Released: Assumes 5 in 2074;5 in 2015 am 2016 unless Processors all at on[ F r r vmmw 111113 2013 CIP 2013Renised Total Project to Estimated Planned Planned Planned Ed Gip Wa Erpandlturas Current CIP Supplemental CIP Budget 6Yr CIP Date Year End Year Year Year Baptist Request Estimate Plan 12131112 2013 2014 2015 2016 Canduc0on EHamtl EnpineeMp _ Inuma'Er4r-Prof MBmdlnspect Conead lnspafas Materials _ Fauipmenl R.W _ Canstruc[wn Cmtrad-PcNator Valves - 25,345 25,345 C.OndonCUNed-Control Casoek BR.0 - IWAN - 53,725 53,725 42,980 Cwrtacl Servimv4l-Fbw Meters - 85,955 23.555 23.555 18,845 Cmtrxtservims#2 Melentl Team, _ Pmpd D&ve, _ DamtrYCllal-Irxdw as ��urPmte�ona seniwa _ Gder Misallarucus _ centlngnuhs ],210 5,135 1,185 950 1/1/13 2013 CIP 2013 Renuaid Tmal Projector Scheduled Scheduled Scheduled Scheduled FlednBaoaw Funding Sources CametClP Supplemental GP Budget 6 y CIP Date Year Year Year Year nrsuRa Bud et Request Eadmate plan 12131112 2013 2014 1015 2016 I Farm Renvs - 249 NOT 10],]60 ]8,465 000 101 C9-ED-1 R-14-06 Project True: Project# 5 Actuator Valyes Rotprk 030 I'ak Project Manager: Ahmad paypmni and Reuel Klempel 14 flow Meters Promap 53W2H,DN 200 8' Lead Deparbnert: Est. Ac ual 14 Control cabinets 8 PLCs Design Stan Date: Bid Opening: Award: Accepted by Council: Renunage Released: Assumes 5 in 2014:51n 201541n 2016 unless Processors all at on( it vamw 111IH3 2013 C/P 1013 Revised Total Pro/ectro EsRmafed Planned Penned Plannetl men!Re E, hum CuReni CIP Supplemental CIP B.,gar 6YC CIP Date Year End Year Year Year Bur Retruen EWm W Plan 11/31112 2513 2014 3015 2018 cnmmlrman Edaml E.&.ft atla+alEmrNq MOr0lnpeol - - - Ca tlnyslws Mantas E0 Won!Renal - - - - CaAl onCa0x1-Aouocrvaw 25.315 25,30.5 Cwanuction CardRp-CONM CtlnMMBftC 16'430 53,125 53,125 42,000 Canhacl3nrvi[asAiFgx Me WS - - - epp55 23,555 23,555 18.915 Cmhecl3emrnAl - - MaodulTc4u, Rgttt�Inrery - - - - CoraWCYOnlmidcnbls qMr Rdassircel5aviv'es - - - - gM1x MlxNlaaws porNn0encim 2,210 5,135 1.1'5 DSD 1/1113 2013 CIP 2013 Revised Tort ProJectio Scheduled Scheduled Scheduled Scheduled Euarasem FLndingSoureev Clnrentap SupPlemmml CIPRudgec 6Yh'CIP Date Year Year Year Year nmows ft4ga R vest S ntdle Plan IZ131112 2013 2014 2015 2016 rmn Rents 240,000 101,180 to— 52.115 C9ED-iR-14-08 102 CITY OF PASCO COMPARATIVE SUMMARY OF AD VALOREM TAXES ($per$1000 ASSESSED VALUE) 2011 Tax Year Assessed in 2010 2012 Tax Year Assessed in 2011 ASSESSED LEVY PER ASSESSED LEVY PER VALUE $1000 A.V. AMOUNT VALUE $1000 A.V. AMOUNT GENERALLEVY CURRENT EXPENSE $3,100,250,228 $1.9716 $6,112,375 $3,214,780,310 $1.9684 $6,327,851 SPECIAL LEVY Voted: 1999 L.T.G.O.FIRE $2,691,134,107 0.0309 83,289 $2,772,961,373 0.0290 80,355 1999 L.T.G.O.LIBRARY $2,691,134,107 0.0244 65,758 $2,772,961,373 0.0229 63,445 2002 U.T.G.O.REFUNDING $2,409,343,904 0.1565 377,000 $2,489,075,445 0.1521 378,600 Sub-Total 0.2118 526,047 0.2040 522,400 GRAND TOTAL $2.1834 $6,638,422 $2.1724 $6,850,251 2013 Tax Year Assessed in 2012 Est 2014 Tax Year Asssessed in 2013 ASSESSED LEVY PER ASSESSED LEVY PER VALUE $1000 A.V. AMOUNT VALUE $1000 A.V. AMOUNT GENERALLEVY CURRENT EXPENSE $3,300,169,365 $1.9673 $6,492,514 $3,525,221,286 $1.9560 $6,895,170 SPECIAL LEVY Voted: 1999 L.T.G.O.FIRE $2,847,741,025 0.0272 77,394 $2,892,376,982 0.0257 74,404 1999 L.T.G.O.LIBRARY $2,847,741,025 0.0215 61,106 $2,892,376,982 0.0203 58,746 2002 U.T.G.O.REFUNDING $2,551,722,674 0.1488 379,599 Sub-Total 0.1975 518,099 0.0460 133,150 GRAND TOTAL $2.1648 $7,010,613 $2.0020 $7,028,320 City of Pasco 103 2014 Budget CITY OF PASCO RATIO of GENERAL BONDED DEBT(General Obligation Only) to ASSESSED VALUE and NET BONDED DEBT PER CAPITA as of JANUARY 1,2014 RATIO OF BONDED DEBT FISCAL APRIL 1 ASSESSED BONDED TO ASSESSED BONDED DEBT YEAR POPULATION VALUATION DEBT VALUE PER CAPITA 2004 40,840 $1,437,069,638 15,325,000 1.1% 375.24 2005 44,190 $1,779,825,339 14,500,000 0.8% 328.13 2006 47,610 $1,987,640,071 13,650,000 0.7% 286.70 2007 50,210 $2,314,634,072 12,765,000 0.6% 254.23 2008 52,290 $2,483,166,932 11,850,000 0.5% 226.62 2009 54,490 $2,861,340,058 10,915,000 0.4% 200.31 2010 56,300 $2,934,792,310 9,945,000 0.3% 176.64 2011 59,781 $3,100,250,228 7,670,000 0.3% 166.36 2012 61,000 $3,214,780,310 4,710,000 0.2% 125.74 2013 62,670 $3,300,169,365 3,835,000 0.1% 75.16 2014' 65,000 $3,525,221,286 3,235,000 0.1% 49.77 'Estimated City of Pasco 104 2014 Budget CITY OF PASCO DEBT LIMITATION AS OF JANUARY 1,2014 ESTIMATED ASSESSED VALUATION for 2014 TAXES $3,525,221,286 GENERAL PURPOSES Councilmanic: Capacity(1.50%of Assessed value) 52,878,319 Less: G.O.Bonds Outstanding 3,235,000 T.R.A.C.Obligation 99,311 State L.O.C.A.L.Program 82,868 Port of Pasco 48,597 3,465,776 Available Councilmanic Capacity Excluding Capital Leases 49,412,543 Voter-Approved: 60 percent approval Total Capacity(2.50%of Assessed Value) 88,130,532 Less: Councilmanic Outstanding 3,465,776 Issued Voter-Approved 600,000 4,065,776 Available Voter-Approved Capacity $84,064,756 UTILITY PURPOSES Voter-Approved: Capacity(2.5%of Assessed Value) 88,130,532 Available Utility Capacity 88,130,532 OPEN SPACE AND PARK FACILITIES Voter-Approved: Capacity(2.5%of Assessed Value) 88,130,532 Available Open Space and Park Facilities Capacity 88,130,532 TOTAL AVAILABLE DEBT CAPACITY $260,325,820 City of Pasco 105 2014 Budget CITY OF PASCO Projected As of December 31,2014 SUMMARY OF DEBT(EXCEPT L.I.D:s) ORIGINAL ISSUE INTEREST MATURITY PURPOSE AMOUNT DATED RATE(S) DATE GENERAL OBLIGATION DEBT COUNCILMANIC BONDS: 2011 L.T.G.O.REFUNDING 2001 LTGO REFUNDING 4,110,000 9/15/2011 2.00-4.00% 12/1/2020 VOTER-APPROVED BONDS: 1999 U.T.G.O.LIBRARY LIBRARY/FIRE ST. 1,700,000 10/7/1999 4.40-5.60% 12/1/2019 OTHER GENERAL OBLIGATION DEBT: FRANKLIN COUNTY TRAC 1,200,000 12/1/1994 6.29% 12/1/2014 STATE L.O.C.A.L.PROGRAM ANIMAL CONTROL 275,500 11/1/2001 5.72% 6/1/2016 PORT OF PASCO AIRPORT BLDG 120,000 8/1/2006 4.00% 7/1/2016 UTILITY DEBT WATER/SEWER UTILITY REVENUE BONDS: 2002 REVENUE BONDS WATER/SEWER/IRRIGATION 5,945,000 10/1/2002 2.00-4.70% 121112022 2005 REVENUE BONDS WATER 4,400,000 12/5/2005 3.50-4.25% 12/5/2025 2007 REVENUE BONDS ULID 141 &142 845,000 6/18/2007 4.25-4.75% 9/1/2022 2009 REVENUE BONDS ULID 143&Water Plant 10,045,000 5/1/2009 3.00-4.75% 5/1/2029 2010 A REVENUE BONDS REFUNDING 98 B PLUS 9,070,000 6/3/2010 3.00-5.00% 12/112019 2010 T REVENUE BONDS REFUNDING 98 A 1,240,000 6/3/2010 4.62% 12/1/2029 2013 A REVENUE BONDS SEWER 2,717,300 12/9/2013 2.00-4.13% 12/1/2028 2013 T REVENUE BONDS PWRF 7,260,000 12/9/2013 1.23-4.82% 12/1/2028 OTHER WATER/SEWER UTILITY DEBT: P/W TRUST FUND LOAN RD 100 WATER RES 2,687,300 6/27/1995 1.00% 711/2015 P/W TRUST FUND LOAN SEWER PLANT 812,700 6/27/1995 1.00% 7/1/2015 P/W TRUST FUND LOAN SEWER PLANT 1,890,000 5/1/2000 1.00% 7/1/2020 STATE REV FUND LOAN SEWER PLANT PHASE 1&2 25,010,505 1131/2000 3.50% 7/31/2019 City of Pasco 106 2014 Budget CITY OF PASCO Projected As of December 31,2014 SUMMARY OF DEBT(EXCEPT L.I.D's) PRINCIPAL PRINCIPAL PRINCIPAL INTEREST OUTSTANDING 2014 DEBT SERVICE REQUIREMENTS OUTSTANDING DUE DATE DUE DATES 12/31/2013 PRINCIPAL INTEREST TOTAL 12/31/2014 12/1 6/1,12/1 3,235,000 420,000 116,450 536,450 2,815,000 TOTAL COUNCILMANIC BONDS 3,235,000 420,000 116,450 536,450 2,815,000 12/1 6/1,12/1 600,000 100,000 38,500 138,500 500,000 TOTAL VOTER APPROVED BONDS 600,000 100,000 38,500 138,500 500,000 TOTAL G.O.BOND DEBT 3,835,000 520,000 154,950 674,950 3,315,000 12/1 6/1,1211 99,311 99,311 4,817 104,128 0 6/1,12/1 6/1,12/1 82,868 23,922 4,878 28,800 58,946 MONTHLY MONTHLY 48,597 12,870 1,710 14,580 35,727 TOTAL OTHER GENERAL DEBT 230,776 136,103 11,405 147,508 94,673 TOTAL GENERAL OBLIGATION DEBT $ 4,065,776 $ 656,103 $ 166,355 $ 822,458 $ 3,409,673 12/1 6/1,12/1 1,580,000 420,000 71,690 491,690 1,160,000 9/1 3/1,9/1 3,010,000 200,000 122,192 322,192 2,810,000 911 3/1,9/1 415,000 50,000 10,781 60,781 415,000 5/1 5/1,11/1 8,480,000 420,000 349,075 769,075 8,060,000 6/1 6/1,12/1 6,285,000 985,000 252,900 1,237,900 5,300,000 6/1 6/1,12/1 830,000 150,000 34,851 184,851 680,000 6/1 6/1,12/1 2,665,000 100,000 94,699 194,699 2,565,000 6/1 6/1,12/1 7,260,000 0 245,871 245,871 7,260,000 TOTAL REVENUE BONDED DEBT 30,525,000 2,325,000 1,182,059 3,507,059 28,250,000 711 7/1 214,750 107,375 3,221 110,596 107,375 7/1 7/1 86,023 43,011 1,290 44,301 43,012 7/1 711 777,983 111,140 7,780 118,920 666,843 1/31,7/31 1/31,7/31 9,255,124 1,408,241 311,714 1,719,955 7,846,883 1/31,7/31 1/31,7/31 TOTAL OTHER UTILITY DEBT 10,333,880 1,669,767 324,005 1,993,772 8,664,113 TOTAL UTILITY DEBT 40,858,880 3,994,767 1,506,064 5,500,831 36,914,113 TOTAL CITY DEBT $ 44,924,656 $ 4,650,870 $ 1,672,419 $ 6,323,289 $ 40,323,786 City of Pasco 107 2014 Budget GLOSSARY OF TERMS AD VALOREM TAXES - (Property Tax)A tax levied on the assessed value of real property. AGENCY FUND - A fund used to account for assets held by a government as an agent for individuals, private organizations, other governments and/or other funds. APPROPRIATION - A legal authorization granted by a legislative body to make expenditures and to incur obligations for specific purposes. An appropriation is usually limited in amount and as to the time when it may be expended. APPROPRIATION ORDINANCE OR RESOLUTION - An ordinance or resolution by means of which appropriations are given legal effect. It is the method by which the expenditure side of the annual operating budget is enacted into law by the legislative body. ASSESSED VALUATION - A valuation set upon real estate or other property by the County Assessor as a basis for levying property taxes. BASIS OF ACCOUNTING — The timing of recognition, that is, when the effects of transactions or events should be recognized for financial reporting purposes. For example, the effects of transactions or events can be recognized on an accrual basis (that is, when the transactions or events take place), or on a cash basis (that is, when cash is received or paid). Basis of accounting is an essential part of measurement focus because a particular timing of recognition is necessary to accomplish a particular measurement focus. Cash Basis - A basis of accounting under which transactions are recognized only when cash is received or disbursed. Accrual Basis - A basis of accounting under which transactions are recorded in the periods in which those transactions occur, rather than only in the periods in which cash is received or paid by the government. Modified Accrual Basis - A basis of accounting according to which (a) revenues and other financial resources are recognized when they become available and measurable and (b) expenditures are recognized in the accounting period in which the fund liability is incurred, if measurable, except for un-matured interest on general long-term debt and certain similar accrued obligations, which should be recognized when due. Modified Cash Basis — is the cash basis of accounting adjusted for Washington State statute. RCW 35.33.151 and RCW 35A.33.150 requires cities to keep their books open in order to pay December bills by the following January 20. RCW 36.40.200 requires counties to keep their books open until January 30 in order to pay December bills and charge the prior year. 108 BOND - A written promise to pay a specified sum of money, called the face value or principal amount, at a specified date or dates in the future, called the maturity date(s), together with periodic interest at a specified rate. The difference between a note and a bond is that the latter runs for a longer period of time and requires greater legal formality. BUDGET - A plan of financial operation embodying an estimate of proposed expenditures for a given period and the proposed means of financing them. Used without any modifier, the term usually indicates a financial plan for a single fiscal year. The term "budget' is used in two senses in practice. Sometimes it designates the financial plan presented to the appropriating body for adoption and sometimes the plan formally approved by that body. It is usually necessary to specify whether the budget under consideration is preliminary and tentative or whether the appropriating body has approved it. BUDGETARY CONTROL - The control or management of a government or enterprise in accordance with an approved budget for the purpose of keeping expenditures within the limitations of available appropriations and available revenues. BUDGET DOCUMENT - The instrument used by the budget-making authority to present a comprehensive financial program to the appropriating body. In addition to the budget document, an appropriation ordinance is necessary to formally approve the budget. CAPITAL IMPROVEMENTS PROJECT - A plan for capital expenditures to be incurred each year over a fixed period of years to meet capital needs arising from the long-term work program or otherwise. It sets forth each project or other contemplated expenditure in which the government is to have a part and specifies the full resources estimated to be available to finance the projected expenditures. CAPITAL OUTLAYS - Expenditures that result in the acquisition of or addition to fixed assets. DEBT - An obligation resulting from the borrowing of money or from the purchase of goods and services. Debts of governments include bonds, registered warrants, notes, contracts and accounts payable. DEBT SERVICE FUND - A fund established to account for the accumulation of resources for, and the payment of, general long-term debt principal and interest. Formerly called a sinking fund. DEBT LIMIT -The maximum amount of gross or net debt that is legally permitted. DEFICIT - (1) The excess of the liabilities of a fund over its assets. (2) The excess of expenditures over revenues during an accounting period; or, in the case of proprietary funds, the excess of expense over income during an accounting period. 109 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 for the purpose of carrying on specific activities or attaining certain objectives in accordance with special regulations, restrictions, or limitations. FUND BALANCE - The difference between assets and liabilities reported in a governmental fund. GENERALLY ACCEPTED ACCOUNTING PRINCIPALS (GAAP) — Uniform minimum standards and guidelines for financial accounting and reporting. They govern the form and content of the financial statements of an entity. GAAP encompasses the conventions, rules and procedures necessary to define the accepted accounting practice at a particular time. They include not only broad guidelines of general application, but also detailed practices and procedures. GAAP provide a standard by which to measure financial presentations. The 110 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 ttt 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-time or part-time regular authorized positions which may be employed within the operation of the City. REFUNDING BONDS - Bonds issued to retire bonds already outstanding. The refunding bonds may be sold for cash and outstanding bonds redeemed in cash, or the refunding bonds may be exchanged with holders of outstanding bonds. RESERVE - (1) An account used to segregate a portion of fund balance to indicate that it is not available for expenditure; and (2) an account used to segregate a portion of fund equity as legally set aside for a specific future use. REVENUE - Income received by the City in support of a program of services to the community. It includes such items as property taxes, fees, user charges, grants, fines and forfeits, interest income and miscellaneous revenue. The term designates an increase to a fund's assets from other than expense refunds, capital contributions, and residual equity transfers. REVENUE BONDS - Bonds whose principal and interest are secured by and payable exclusively from earnings of an enterprise or proprietary fixnd. 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. 112 SUPPLIES AND MATERIALS - Articles and commodities which are consumed or materially altered when used; such as, office supplies,motor fuel,building supplies and postage. TAXES - Compulsory charges levied by a government to finance services performed for the common benefit. This term does not include specific charges made against particular persons or property for current or permanent benefits, such as special assessments. Neither does the term include charges for services rendered only to those paying such charges (e.g., sewer service charges). TAX RATE - The amount of tax stated in terms of a unit of the tax base. The amount of tax levied for each$1,000 of market valuation. TAX-RATE LIMIT -The maximum rate at which a government may levy a tax. The limit may apply to taxes raised for a particular purpose or to taxes imposed for all purposes and may apply to a single government or to a class of governments operating in a particular area. Overall tax rate limits usually restrict levies for all purposes and of all governments, state and local, having jurisdiction in a given area. The tax rate limit for general purposes for the City of Pasco is $3.60. TRUST FUNDS - Funds used to account for assets held by a government in a trustee capacity for individuals,private organizations, or other governments, and/or other funds. 113