HomeMy WebLinkAbout2015 Budget - Preliminary CITY OF PASCO A1hM6qqqW ,1w 2015 Annual Operations Capital Improvement Preliminary Budget CITY OF PASCO,WASHINGTON 2015 ANNUAL BUDGET TABLE OF CONTENTS Page A GUIDE TO THE CITY OF PASCO BUDGET BUDGET MESSAGE CITY MANAGER'S BUDGET MESSAGE .......................................................... i-ix LIST OF CITY OFFICIALS ............................................................................ x SUMMARIES SECTION, 2015 OPERATING BUDGET ORDINANCE ....................................................... 1 2015 SUMMARIZED REVENUES-ALL OPERATING FUNDS .............................. 2 2015 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 COMMUNITY DEVELOPMENT .......................................................................... 24 ENGINEERING ................................................................................................... 26 NON-DEPARTMENTAL/LIBRARY .................................................................... 28 SPECIAL REVENUE FUNDS: CITYSTREET ...................................................................................................... 30 ARTERIAL STREET ................................................................................................ 32 1-182 CORRIDOR TRAFFIC IMPACT .................................................... 33 STREETOVERLAY ................................................................................................ 34 COMMUNITY DEVELOPMENT BLOCK GRANT ..................................... 36 MARTIN LUTHER KING COMMUNITY CENTER................................................ 38 AMBULANCESERVICE ...................................................................................... 40 CITY VIEW CEMETERY ................................................................................... 42 BOULEVARD PERPETUAL MAINTENANCE .......................................... 44 ATHLETIC PROGRAMS .................................................................................. 45 GOLFCOURSE................................................................................. 46 SENIOR CITIZEN CENTER ..................................................................................... 48 MULTI-MODAL FACILITY ................................................................ 50 SCHOOLIMPACT FEE ...................................................................................... 51 RIVERSHORE TRAIL&MARINA MAINTENANCE.................................. 52 SPECIAL LODGING ASSESSMENT ...................................................... 53 LITTER ABATEMENT ....................................................................... 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: LIDGUARANTEE ............................................................................. 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 TYPI 74 MEDICAL-DENTAL INSURANCE/CENTRAL STORES .................................... 76 PERMANENTFUND CITY VIEW CEMETERY TRUST ................................................................ 79 TRUST FUNDS OLD FIRE PENSION-MEDICAL FUND................................................... 81 OLD FIRE PENSION-PENSION FUND.................................................... 82 CAPITAL PROJECTS SECTION: 2013 CAPITAL PROJECTS BUDGET ORDINANCE ............................................... 84 INDIVIDUAL PROJECT SHEETS ................................................................ 87 GENERAL INFORMATION SECTION: COMPARATIVE SUMMARY OF AD VALOREM TAXES ..................................... 111 RATIO OF GENERAL BONDED DEBT TO ASSESSED VALUE................................ 112 LEGAL DEBT LIMITATION ................................................................................ 113 SUMMARY OF DEBT(except L.I.D.'s) ............................................................................. 114 GLOSSARY OF TERMS A GUIDE TO THE CITY OF PASCO BUDGET The intent of this guide is to explain basic concepts of how the City of Pasco government is financed, how the City accounts for its finances in order to meet its stewardship obligation over the public's money, and how the budget process works. The City of Pasco's mission is to provide for the basic safety, health and welfare of its citizens by providing a variety of social, health, environmental, public safety, and other services to the public. The wide variety of services makes it a challenge for the City to keep its citizens informed and involved in the business of government. Hopefully, this Guide will make it easier to understand how some of the City's financial activities work. 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. A Guide to the Budget Page 2 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. A Guide to the Budget Page 3 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. A Guide to the Budget Page 4 ' CITY MANAGER (509) 545-3404 /Fax (509) 545-3403 1. • 1 P. O. Box 293, 525 N. P Avenue, Pasco, WA 99301 Honorable Mayor and Council: On behalf of the entire management team, I am pleased to submit to you the preliminary budget for fiscal year 2015. As required by state law, the budget presented herein is balanced between revenues and expenses. This budget was developed in support of the adopted City Council Goals, current and projected service and infrastructure needs and is reflective of current and projected economic conditions impacting the City. INTRODUCTION As proposed, the preliminary 2015 budget presents a plan for allocating public resources toward a variety of programs the City has long provided to its citizenry which serve to promote the physical security of our community, enhance the quality of life of our residents, support our businesses, and promote public investment in our community in the form of capital improvements and strategic planning. There are a number of significant items outside of ongoing programs which are incorporated within the budget as presented and described below: Police Community Services Facility: As previously approved by the City Council and consistent with one of Council's 2014-2016 Goals, construction on a new police station is planned to commence in early 2015. The preliminary budget includes $8 million dollars in debt proceeds into the General Fund to pay for construction and finnishing of the facility along with associated architectural and construction management services. The debt created through completion of this project will be serviced through proceeds generated by the criminal justice sales tax approved by the voters in 2011 and fulfills what was represented to the electorate prior to the election. The reader will note increased revenues and expenditures in the General Fund in the form of bond proceeds and construction related activities respectively. Fire Safety Inspection Program: Approved by the City Council this past August, the Fire Safety Inspection Program is scheduled for implementation in early 2015. This program is part of the City's effort to maintain or enhance its rating with the Washington Survey and Rating Bureau (the primary basis for the establishment of residential and commercial property insurance rates). The program will focus on annual inspections for high hazard liability occupancies and biennial inspections for moderate hazard occupancies. The City will implement the inspection program with in-house inspection personnel, but will necessarily require backfilling of the construction inspection workload with contract building inspection services, as needed. The Building Inspection Division of the Community and Economic Development Department budget anticipates some $65,000 in 2015 General Fund expenditures for this purpose. Approximately $37,000 of this outlay is expected to be offset by inspection fee revenue. Those businesses requiring annual inspections will be billed for inspection services through the annual business license process,those inspected biannually will be billed accordingly. Northwest Area Utilities: In furtherance of Council goal for efficient and orderly development of this area, the preliminary budget includes construction funding for the estimated $5 million cost of a major sewer trunk line into and through the area north of I-82 and west of Broadmoor Rd. (Project construction is expected to take place over two years). Consistent with prior policy direction of the City Council, the project will be funded out of utility fund reserves and repaid through subsequent latecomer and connection fees. The addition of sanitary sewer to this area serves to help ready a significant and highly visible area of our City for economic development. The revenues and expenditures associated with this project are reflected in the utility capital budget. Industrial Pre-Treatment: This program was first introduced in the budget document last year, including the addition of two new FTEs to ready the program for implementation. The City's delegated responsibilities from Ecology begin in 2015 at approximately mid-year. Once the necessary regulations, standards and agreements have been put in place, and the transfer of regulatory responsibility from the state to the City is complete, the program will be fully operational. As reflected in the utility operating budget, annual pre-treatment operating expenses of$310,000 are expected to be partially offset by approximately $100,000 in program revenues in 2015 (with anticipated revenues of$220,000 in subsequent years) and the remaining expense borne by all ratepayers. Fire Alerting System Enhancement: A noteworthy capital expense in 2015, as provided in the CIP is the planned expense of $200,000 for fire alerting systems for each of the three fire stations. The system will provide for quicker response times by Fire and EMS responders through the elimination of a step in the dispatch-to-station alerting process. This is another part of the City's response to the upcoming fire insurance rating and the expenditure assumes implementation of the MATRICS single point answering and dispatch system. GENERAL FUND Operating revenue for the City's general fund is expected to grow by some $1.8 million for 2015 compared to the current year's budget. The three major sources of general fund revenues are the City's share of property tax, local sales tax and utility tax. Without an increase in the property tax rate, property tax is expected to increase by nearly $315,000 to $7.16 million. This increase is primarily due to new construction which is slowed relative to recent years, particularly with respect to housing starts. The preliminary budget proposes that Council approve a general property tax increase of one(1)percent. The combined sources of sales tax, including local sales tax (1.0% levied, .85% received per state law), the voter approved criminal justice (0.1%) sales tax and public safety(0.3%) sales tax are expected to grow by approximately$533,000 to a total of $9.84 million, while utility taxes for the general fund are anticipated to increase by an estimated $562,000. As in the case of 2014, state shared revenues are expected to decline, with an estimated reduction of $105,000 in 2015 receipts to some $1.3 million. As recently discussed with Council, modifications to the City's investment strategy and portfolio are expected to increase general fund interest revenue by more than 50%, from $60,000 to $95,000; other funds, with reserves to invest,will see similar increases. ii With the exception of revenue anticipated from the sale of bonds for the construction of the new Police Community Services facility ($8 million), non-recurring revenue is not expected to be consistent with 2014. Total general fund expenses are planned to grow by $6.4 million over levels budgeted for 2014 and include the one-time capital expenditure to construct the Police Community Services Facility. Personnel changes anticipated in the 2015 general fund budget are as follows: Due to continued growth in the area and number of publicly-maintained properties, the Facilities Division is in need of an additional Groundsman. The Finance Division is in need of upgrading a position from Accounting Lead to Accounting Manager. This upgrade is recommended in order to attract more experienced and skilled accounting professionals for the division which has struggled with staff turnover in this area. Both of these changes are reflected in the Administrative and Community Services Departmental budget. In the Fire Department, a total of four new Firefighter positions is proposed. One of the positions is necessary in order to allow Battalion Chiefs to respond to incidents in a command vehicle (as opposed to an engine) and to act as incident commanders rather than engine captains. This change will address a deficiency identified in our recent preliminary review with the Washington Survey and Rating Bureau. Three additional Firefighters will be needed to staff the ARFF vehicle at the Airport Station to meet FAA and new Labor and Industries regulations. As this requirement is driven by the City's agreement with the Port of Pasco, the City expects to recover the extra costs through a revised inter-local agreement with the Port. The expected annual cost for the four positions is$401,000. The budget also includes funding for the upgrade of a Police Patrol position to an Administrative Police Captain. This change restores a command position unfilled since 2013 and will provide the department increased operational capacity in the areas of training, maintenance and communication of departmental policies and procedures and accelerate accreditation efforts. The general fund budget also anticipates one time spending for the future settlement of open collective bargaining agreements for public safety bargaining units. While the agreements are still in the negotiation phase, it is necessary to plan for the likely financial impact of wage and benefit adjustments. The Court and Public Defense budgets reflect slight increases to reflect, or partially reflect, the fiscal impact of recent Washington State Supreme Court rules and a federal court decision relating to indigent defense (the "Wilbur" case). The full extent of the fiscal impact of the rules and the decision are under evaluation. City Legal and the Municipal Court are engaged in a state- wide effort with other municipalities to better understand and plan for implementation of new standards. This is an item staff anticipates will need to be revisited within the first half of 2015. The projected ending fund balance, at $5.7 million represents 16% of the budgeted recurring general fund expense, an improvement from 2014 (14%) and above the target level of 15%. The fund balance provides the necessary cushion of working capital to allow the City to avoid short term borrowing and unexpected expense during the year as may be authorized by the Council. iii GENERAL FUND RESOURCES 2014 BUDGET $38,584,863 (Excludes Fund Balance) OTHER FINAN. SOURCES 10.57/0 MISC.REVENUE 1.51% PROPERTY TAX 17.74% FINES&FORFEITUR 2.29% CHARGES FOR SERVICES 13.97% SALES TAX 23.97% INTERGOVERNMENTAL 3.88% LICENSES&PERMITS 2.92% OTHER TAXES 2.46% UTILITY TAX 20.70% GENERAL FUND RESOURCES 2015 BUDGET $45,206,001 (Excludes Fund Balance) OTHER FINAN.SOURCES PROPERTY TAX 15.84% 18.74% MISC.REVENUE 0.97% FINES&FORFEITURES 1.78% SALES TAX 21.77% CHARGES FOR SERVICES 13.77% INTERGOVERNMENTAL 3.46% LICENSES&PERMITS 2.89% OTHER TAXES 0.77% UTILITY TAX 20.01% 1V GENERAL FUND EXPENDITURES BY DEPARTMENT -2014 BUDGET $39,045,481 (Excludes Fund Balance) CITY COUNCIL 0.29% LIBRARY 2.94% MUNICIPAL COURT 3.79% CITY MANAGER 2.65% NON-DEPARTMENTAL 20.36% POLICE 31.60% ENGINEERING 4.54% COMM.DEVELOPMENT 3.69% ADMIN&COMM.SVCS. 16.95% FIRE 13.18% GENERAL FUND EXPENDITURES BY DEPARTMENT -2015 BUDGET $46,012,564 (Excludes Fund Balance) CITY COUNCIL 0.25% LIBRARY 2.51% MUNICIPAL COURT 3.40% CITY MANAGER 2.78% NON-DEPARTMENTAL 27.05% POLICE 27.97% ENGINEERING 3.94% COMM.DEVELOPMENT 3.30% FIRE 12.60% ADMIN&COMM.SVCS. 16.21% V GENERAL FUND EXPENDITURES BY CATEGORY- 2014 BUDGET $39,045,481 (Excludes Fund Balance) INTERFUND TRANSFERS 4.34% DEBT SERVICE 9.20% CAPITAL OUTLAY 2.31% SALARIES&WAGES 42.94% OTHR SVCS&CHGS 23.13% SUPPLIES 1.55% PERSONNEL BENEFITS 16.53% GENERAL FUND EXPENDITURES BY CATEGORY- 2015 BUDGET $46,012,564 (Excludes Fund Balance) NTERFUND TRANSFERS 19.10% DEBT SERVICE 1.25% SALARIES&WAGES 39.86% CAPITAL OUTLAY 1.11% OTHR SVCS&CHGS 21.49% SUPPLIES 2.549% PERSONNEL BENEFITS 15.12% V1 ASSESSED VALUATION It is worthwhile to discuss what has happened in Pasco in terms of assessed valuation and development activity as conditions have changed in recent years. During the high growth years (the mid-part of the 2000 decade) the City experienced significant new construction which added to the City's total assessed valuation (AV) while also generating significant fees for permits and sales taxes on new construction. As growth has slowed over the past five years, the City's revenues in these categories have declined or increased at a much slower rate than had been experienced in prior years. The chart "Growth in Assessed Value as % of Current Assessed Value" portrays an important trend which should be understood. As the Growth In Assessed Value as % of City's overall AV has increased, Current Assessed Value similar year-to-year growth in AV has resulted in increasingly lower M002�% percentage growth in total assessed value. As the graph shows, whereas annual AV growth as a percent of total AV was typically in double digits from 7%° 2005 to 2011, since that time, AV growth has typically slowed to an 3% 4%' annual rate of 5% or less. While this source of revenue has "plateaued", it 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 important to understand that with most of these projects now built out, demands for public services in all areas are significantly increased, most notably in public safety and infrastructure are on an upward trend as recently discussed with Council in the context of the fire insurance rating. In order to continue to meet the demands for essential services, the City will need to examine whether its past history of forgoing the statutorily allowed one (1) percent increase on property tax annually is sustainable in the context of these changed conditions. AMBULANCE SERVICES The total cost of ambulance service will grow by nearly $180,000 reaching over $3.8 million, with fund-generated revenue estimated at only$3.66 million. With an already significant annual subsidy from the general fund of $420,000, this widening in the gap Is between expense and revenue suggests that Council consider an Mail increase in the monthly household off off service fee. Staff is recommending an increase of .75¢/month (10%) to $8.50. The proposed increase, together with increases in the transport fees of 4% and the mileage fee of 9%, will help to limit the need for increased general fund subsidy of this service. vii UTILITIES Consistent with projections earlier this year in development of the Capital Improvement Budget, utility fund operations and projects are expected to reduce the fund balance by approximately $3.6 million through 2015 to $2.86 million. Capital expenditures of$15.3 million (compared to $9.2 million in 2014) account for most of the reductions, with large costs associated with planned one-time expenditures for the new Columbia River raw water intake project and the 30" trunk sewer line west of Road 100. A water consumption rate increase of 3%(approved in 2014) and proposed increases of 8% in sewer rates (from$24.80 to $26.78) and 12% in the stormwater monthly rate (from $4.40 to $4.90) are recommended to maintain fund stability, improve the fund balance to a more robust level and maintain debt service reserves consistent with requirements and bond covenants. The preliminary budget proposes new positions within the water, sewer, stormwater and irrigation divisions. In Irrigation an additional Utility Worker is necessary due to the rapid expansion of the system through development and new connections, in the past five years the system has increased from 1,200 to more than 6,000 customers today. The Water division is in need of a new Utility Worker in the area of water treatment. The West Pasco Water Treatment Plant came online in 2010 with no increase in treatment staff. Our experience over the past two years has proven the need for additional staffing at the water treatment plant. The proposal is to add the Utility Worker now, and once the department is further along with the raw water intake project and filter expansion, to re-evaluate staffing needs at that time. The stormwater system is subject to NPDES requirements, street sweeping is one of the best management practices identified in the permit; growth in lanes miles due development and annexation necessitate more sweeping hours to maintain compliance. The preliminary budget proposes one Heavy Equipment Operator which will be split equally between stormwater and Streets. The City's electrical work has historically been outsourced. Over the past four years, the average cost of outsourcing these services has been about $84,000 annually. In addition, nearly 200 hours of overtime has been paid out due to lack of an in-house resource. A new Electrician position is proposed and would be spread among all utilities, the Street and Facilities budgets with a corresponding reduction in professional services expenditures for outsourcing of this work. Similar to the growth in the various utilities, the Public Works Reuse Facility has seen significant utilization to the benefit of users, sewer ratepayers, farmers and the environment. The facility stands as a testament to the innovation of the City and its leaders. At the treatment plant however, the success of the system translates increased demands on the staff to where the two (2) employees currently assigned are no longer able to safely and efficiently complete the workload, accordingly, an additional maintenance worker is proposed. viii SUMMARY As presented, the preliminary budget proposal meets several City Council Goals by maintaining and in some areas taking modest steps enhance the quality services we are currently providing, ensuring fiscal stability through the efficient use of resources, targeting reductions designed to lessen costs that will not lessen services or adversely impact the City workforce, and incorporating entrepreneurial and business-like practices balanced with modest increases in the form of new taxes. The City provides a wide array of services to the public which require significant revenues in the form of taxes, fees and rates to support. A helpful decision-making filter in considering the value added by the City to its' citizenry, community priorities and the very purpose of this organization is as follows: If the City and its services went away tomorrow, why would the people want us back? Developing a balanced budget is always a challenge; by its very nature it involves difficult choices, assigning values and constantly weighing one thing against another. This proposal attempts to maximize value through the efficient provision of services and minimizing the level of taxes and fees paid by its citizens. Pasco is in the enviable position of being able to continue providing quality municipal programs and services to our residents and businesses —quality that makes Pasco a desirable location in which to live and conduct business. Finally, I want to acknowledge the dedication and service of the City's employees. In spite rapid and sustained growth over a period of more than a decade, where new demands have outpaced resources and staffing levels, the City's workforce has pulled together, worked smarter and more efficiently to where the end user — the public — has seen little to no reduction in service. I also wish to recognize the City Council, whose collective leadership as policy makers worked tirelessly to evaluate the many volumes of information and briefings they were provided to provide the policy direction necessary for this organization to succeed. Finally, a special thanks to the many skilled and dedicated employees who worked to prepare the 2015 preliminary budget, without whose assistance this comprehensive document could not have been developed. Respectfully submitted, Dave Zabell%�' City Manager ix 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 DAVE ZABELL—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 x ORDINANCE NO. AN ORDINANCE ADOPTING THE CITY OF PASCO OPERATING BUDGET FOR THE YEAR 2015. 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 2015;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 2015 is hereby adopted. FUND EXPENDITURE REVENUE 010 GENERAL FUND $ 51,707,766 $ 51,707,766 110 CITY STREET FUND 2,321,354 2,321,354 120 ARTERIAL STREET FUND 1,157,723 1,157,723 125 1-182 CORRIDOR TRAFFIC IMPACT FUND 1,311,829 1,311,829 130 STREET OVERLAY FUND 3,628,355 3,628,355 14X COMMUNITY DEVELOPMENT GRANT FUND 1,277,619 1,277,619 145 M.L.KING JR.COMMUNITY CENTER FUND 205,535 205,535 150 AMBULANCE SERVICES FUND 4,090,250 4,090,250 160 CITY VIEW CEMETERY FUND 341,604 341,604 161 BOULEVARD PERPETUAL MAINTENANCE FUND 2,191,028 2,191,028 165 ATHLETIC PROGRAM FUND 236,398 236,398 166 GOLF COURSE 1,602,560 1,602,560 170 SENIOR CENTER OPERATING FUND 335,088 335,088 180 MULTI-MODAL FACILITY FUND 189,000 189,000 182 SCHOOL IMPACT FEES 1,501,900 1,501,900 185 RIVERSHORE TRAIL& MARINA MAINTENANCE FUND 40,968 40,968 186 SPECIAL LODGING ASSESSMENT FUND 243,906 243,906 189 LITTER ABATEMENT FUND 18,826 18,826 190 REVOLVING ABATEMENT FUND 394,804 394,804 191 TRAC DEVELOPMENT&OPERATING FUND 427,149 427,149 192 PARK DEVELOPMENT FUND 2,157,325 2,157,325 193 CAPITAL IMPROVEMENTS FUND 4,483,515 4,483,515 194 ECONOMIC&INDUSTRIAL DEVELOPMENT FUND 2,484,902 2,484,902 195 STADIUM/CONVENTION CENTER FUND 375,402 375,402 24X LID DEBT SERVICE FUND 1,224,351 1,224,351 27X G.O.BOND DEBT SERVICE FUND 494,294 494,294 367 GENERAL CAPITAL PROJECTS 16,451,908 16,451,908 410 WATER/SEWER UTILITY FUND 39,031,028 39,031,028 510 EQUIPMENT RENTAL OPERATIONS FUND-GOVERNMENT TYPE 1,203,561 1,203,561 511 EQUIPMENT RENTAL OPERATIONS FUND-PROPRIETARY TYPE 470,448 470,448 515 EQUIPMENT RENTAL REPLACEMENT FUND-GOVERNMENT TYPE 6,303,870 6,303,870 516 EQUIPMENT RENTAL REPLACEMENT FUND-PROPRIETARY TYPE 2,813,972 2,813,972 520 MEDICAL/DENTAL INSURANCE FUND 6,447,401 6,447,401 530 CENTRAL STORES FUND 12,329 12,329 605 CITY VIEW CEMETERY ENDOWMENT 469,224 469,224 610 OLD FIREMEN'S PENSION TRUST FUND 1,560,924 1,560,924 619 OLD FIRE MEDICAL(OPEB) 1,091,599 1,091,599 GRAND TOTAL ALL FUNDS 160,299,715 $ 160,299,715 Section Two. This Ordinance shall be in full force and effect on January 1,2015. PASSED by the City Council of the City of Pasco this 15th day of December,2014. ATTEST: Matt Watkins,Mayor Debra L.Clark,City Clerk Approved as to Form: Leland B.Kerr,City Attorney 1 CITY OF PASCO 2015 SUMMARIZED REVENUES ALL OPERATING FUNDS INTER- CHARGES LICENSES GOVERN. FOR TAXES &PERMITS REVENUE SERVICES GENERALFUND GENERAL $26,395,272 $ 1,304,500 $ 1,566,170 $ 6,224,521 SPECIAL REVENUE FUNDS CITY STREET 209,500 318,000 850,000 - ARTERIAL STREET - - 430,000 5,750 1-182 CORRIDOR TRAFFIC IMPACT - - - 180,000 STREET OVERLAY 831,000 - - - COMMUN.DEVELOPMENT GRANTS - - 1,075,072 - M.L.KING JR.COMMUNITY CENTER - - - 3,140 AMBULANCE SERVICES - - 1,200 3,242,600 CITY VIEW CEMETERY - - - 234,000 BOULEVARD PERPETUAL MAINTENANCE - - - 67,400 ATHLETIC PROGRAMS - - - 114,000 GOLF COURSE - - - 1,281,952 SENIOR CENTER OPERATING - - 25,300 - MULTI-MODAL FACILITY - - - - SCHOOL IMPACT FEES - - - 1,500,000 RIVERSHORE TRAIL&MARINA MAINT. - - - - SPECIAL LODGING ASSESSMENT 220,000 - - - LITTER ABATEMENT 5,000 - - - REVOLVING ABATEMENT - - - 5,000 TRAC DEVELOPMENT&OPERERATION 230,000 - - - PARK DEVELOPMENT - - - 170,000 CAPITAL IMPROVEMENTS 900,000 - - - INDUSTRIAL DEVEL& INFRASTRUCTURE - - 201,000 - STADIUM/CONVENTION CENTER 230,000 - - - DEBT SERVICE FUNDS LID DEBT SERVICE FUND - - -G.O.BOND DEBT SERVICE FUND 138,000 - - - CONSTRUCTION FUNDS GENERAL CAPITAL PROJECTS - - 4,880,251 - ENTERPRISE FUND WATER/SEWER UTILITY - - 50,000 20,523,155 INTERNAL SERVICE FUNDS EQUIPMENT RENTAL OPER.-GOV - - - - EQUIPMENT RENTAL OPER.-PROP - - - - EQUIP RENTAL REPLACEMENT-GOV - - - - EQUIP RENTAL REPLACEMENT-PROP - - - - MEDICAL/DENTAL INSURANCE - - - 5,756,995 CENTRALSTORES - - - - PERMANENTFUND CITY VIEW CEMETERY ENDOWMENT - - - 16,885 TRUSTFUND OLD FIREMEN'S PENSION - - 51,700 - OLD FIRE MEDICAL(OPEB) - - - - TOTALESTIMATEDREVENUES $29,158,772 $ 1,622,500 $ 9,130,693 $ 39,325,398 City of Pasco 2 2015 Budget FINES OTHER INTERAGENCY& BEGINNING TOTAL AND MI5(;. FINANCING INTERFUND FUND AVAILABLE FORFEITS REVENUE SOURCES TRANSFERS BALANCE RESOURCES $ 806,650 $ 437,465 $ 8,333,423 $ 138,000 $ 6,501,765 $ 51,707,766 - 63,040 - 392,072 488,742 2,321,354 - 100 - - 721,873 1,157,723 - 1,000 - - 1,130,829 1,311,829 - 3,000 - 534,000 2,260,355 3,628,355 - 133,000 - - 69,547 1,277,619 30,780 - 120,000 51,615 205,535 750 - 420,000 425,700 4,090,250 300 - 30,000 77,304 341,604 31,267 147,537 - 1,944,824 2,191,028 550 - - 121,848 236,398 261,107 - - 59,501 1,602,560 50,750 - 250,000 9,038 335,088 68,850 - - 120,150 189,000 100 - - 1,800 1,501,900 14,450 - - 26,518 40,968 - - - 23,906 243,906 - 7,500 - 5,000 1,326 18,826 30,500 2,300 - - 357,004 394,804 - 200 - - 196,949 427,149 - 1,800 - - 1,985,525 2,157,325 - 26,000 - - 3,557,515 4,483,515 - 1,147,600 - - 1,136,302 2,484,902 - 30,870 - - 114,532 375,402 - 192,270 - - 1,032,081 1,224,351 - 100 - - 356,194 494,294 140,000 10,926,491 505,166 16,451,908 - 202,968 11,810,000 - 6,444,905 39,031,028 - 1,168,336 - - 35,225 1,203,561 - 360,379 - - 110,069 470,448 - 1,105,451 487,457 115,480 4,595,482 6,303,870 - 756,315 - - 2,057,657 2,813,972 - 1,250 - - 689,156 6,447,401 - - - 12,329 12,329 100 - - 452,239 469,224 47,337 - - 1,461,887 1,560,924 - 40,150 - - 1,051,449 1,091,599 $ 837,150 $ 6,187,435 $20,918,417 $ 12,931,043 $ 40,188,307 $ 160,299,715 City of Pasco 3 2015 Budget CITY OF PASCO 2015 SUMMARIZED EXPENDITURES ALL OPERATING FUNDS OTHER SALARIES PERSONNEL SERVICES &WAGES BENEFITS SUPPLIES &CHARGES GENERAL FUND: TOTAL GENERAL FUND 18.121,861 6,956,111 1,170,014 9,886,732 SPECIAL REVENUE FUNDS: CITY STREET 515,776 258,931 400,800 1,072,089 ARTERIAL STREET - - - 13,260 1-182 CORRIDOR TRAFFIC IMPACT - - - - STREET OVERLAY - - - 1,586,000 COMMUN.DEVELOPMENT GRANTS 60,244 25,791 12,300 408,617 M.L.KING JR.COMMUNITY CENTER 64,898 28,329 7,200 64,063 AMBULANCE SERVICES 1,898,466 488,509 167,012 1,221,326 CITY VIEW CEMETERY 100,533 44,101 48,400 102,399 BOULEVARD PERPETUAL MAINTENANCE - - - - ATHLETIC PROGRAMS 23,768 4,224 48,230 60,212 GOLF COURSE - - 5,000 1,520,660 SENIOR CENTER OPERATING 145,827 54,825 9,800 118,687 MULTI-MODAL FACILITY - - 2,400 44,442 SCHOOL IMPACT FEES - - - - RIVERSHORE TRAIL&MARINA MAINT - - - 6,137 SPECIAL LODGING ASSESSMENT - - - 200,310 LITTER ABATEMENT - - - 15,825 REVOLVING ABATEMENT - - - 39,234 TRAC DEVELOPMENT&OPERATING - - - 250,000 PARK DEVELOPMENT - - - - CAPITAL IMPROVEMENTS - - - INDUSTRIAL DEVEL&INFRASTRUCTURE - - 26,000 360,497 STADIUM/CONVENTION CENTER - - - 139,035 DEBT SERVICE FUNDS: LID DEBT SERVICE - - - - G.O.BOND DEBT SERVICE - - - CONSTRUCTION FUNDS: GENERAL CAPITAL PROJECTS - - - - ENTERPRISE FUNDS: WATER/SEWER UTILITY 3,212,306 1,503,878 1,946,110 9,149,349 INTERNAL SERVICE FUNDS: EQUIPMENT RENTAL OPER.-GOV 291,009 131,422 599,250 137,372 EQUIPMENT RENTAL OPER.-PROP 55,903 25,699 251,600 36,496 EQUIP RENTAL REPLACEMENT-GOV - - 97,292 - EQUIP RENTAL REPLACEMENT-PROP - - - - MEDICAL/DENTAL INSURANCE - - - 5,430,129 CENTRALSTORES - - 500 - PERMANENTFUNDS: CITY VIEW CEMETERY ENDOWMENT - - - - TRUSTFUNDS: OLD FIREMEN'S PENSION 100,980 - - 3,398 OLD FIRE MEDICAL(OPEB) - 96,534 - 2,974 TOTAL ALL FUNDS $ 24,591,571 $ 9,618,354 $ 4,791,908 $31,869,243 City of Pasco 4 2015 Budget INTERAGENCY& ENDING INTERFUND CAPITAL DEBT FUND TRANSFERS OUTLAY SERVICE BALANCE TOTAL 8,790,266 512,550 575,030 5,695,202 51,707,766 - 6,000 - 67,758 2,321,354 578,605 - - 565,858 1,157,723 250,000 - - 1,061,829 1,311,829 424,000 - - 1,618,355 3,628,355 460,172 - - 310,495 1,277,619 - - 41,045 205,535 40,000 - 274,937 4,090,250 - - - 46,171 341,604 70,000 - - 2,121,028 2,191,028 - - - 99,964 236,398 - - - 76,900 1,602,560 - - - 5,949 335,088 - - - 142,158 189,000 1,500,000 - - 1,900 1,501,900 - - - 34,831 40,968 - - - 43,596 243,906 - - 3,001 18,826 355,570 394,804 - - - 177,149 427,149 490,000 - - 1,667,325 2,157,325 1,643,000 - - 2,840,515 4,483,515 125,000 257,760 730,553 985,092 2,484,902 - - 127,188 109,179 375,402 100,000 - 184,524 939,827 1,224,351 - - 128,100 366,194 494,294 13,675,091 - 2,776,817 16,451,908 15,383,389 4,975,967 2,860,029 39,031,028 8,100 - 36,408 1,203,561 - - 100,750 470,448 737,084 - 5,469,494 6,303,870 312,617 - 2,501,355 2,813,972 - 1,017,272 6,447,401 - - 11,829 12,329 - - 469,224 469,224 - - 1,456,546 1,560,924 - - 992,091 1,091,599 $ 14,431,043 $30,932,591 $ 6,721,362 $37,343,643 $160,299,715 City of Pasco 5 2015 Budget CITY OF PASCO REVENUE SUMMARY GENERALFUND SOURCE OF REVENUE 2011 2012 2013 2014 2015 ACTUAL ACTUAL ACTUAL BUDGET BUDGET TAXES: GENERAL PROPERTY $ 6,148,471 $ 6,321,402 $ 6,603,373 $ 6,845,170 $ 7,159,507 RETAIL SALES TAX 8,736,360 9,609,985 10,797,407 9,307,000 9,840,765 B&OTAXES Natural Gas 713,666 623,587 532,336 625,000 680,000 Solid Waste 467,294 473,128 493,395 460,000 500,000 Cable TV 336,410 344,846 383,497 360,000 408,000 Telephone 1,779,876 1,685,506 1,563,635 1,700,000 1,495,000 Electricity 3,048,061 3,078,420 3,405,021 3,111,008 3,608,000 Water 580,139 599,280 608,270 696,135 663,000 Irrigation 71,638 75,166 78,209 79,725 97,000 Sewer 560,729 571,211 588,007 553,633 624,000 Stormwater 55,494 80,498 85,363 110,299 109,000 PWRF 112,013 139,688 109,096 93,744 165,000 Gambling 701,610 869,685 736,755 724,000 696,000 EXCISE TAXES Leasehold 218,419 225,952 203,602 226,000 205,000 Admissions Tax 141,529 148,476 157,173 140,000 145,000 23,671,709 24,846,830 26,345,139 25,031,714 26,395,272 LICENSES AND PERMITS: BUSINESS LICENSES 334,159 331,885 329,916 318,200 316,200 RENTAL LICENSES 58,856 62,033 59,556 56,800 60,800 BUILDING PERMITS 1,087,087 1,027,068 915,423 600,000 750,000 ANIMAL LICENSES 100,571 137,128 177,496 140,000 168,000 OTHER 8,882 13,736 15,609 9,800 9,500 1,589,555 1,571,850 1,498,000 1,124,800 1,304,500 INTERGOVERNMENTAL: GRANTS 385,962 233,324 233,095 275,000 240,170 STATE SHARED REVENUES PUD Privilege Tax 518,795 425,774 554,567 430,000 555,000 City-County Assistance 52,630 66,002 93,177 60,000 65,000 SST Mitigation 176,039 172,701 172,664 172,000 140,000 Criminal Justice 63,396 66,486 74,574 63,000 72,500 DUI-Cities 12,816 11,312 11,796 10,000 11,500 Liquor Excise Tax 292,543 152,849 86,435 50,000 47,000 Liquor Board Profits 416,682 608,478 573,141 436,000 435,000 1,918,863 1,736,926 1,799,449 1,496,000 1,566,170 City of Pasco 6 2015 Budget CITY OF PASCO REVENUE SUMMARY GENERALFUND SOURCE OF REVENUE 2011 2012 2013 2014 2015 ACTUAL ACTUAL ACTUAL BUDGET BUDGET CHARGES FOR SERVICE: GENERAL GOVERNMENT $ 1,505,394 $ 2,042,016 $ 2,272,035 $ 2,681,385 $ 2,877,669 PUBLIC SAFETY 778,057 858,841 802,313 811,838 979,443 PHYSICAL ENVIRONMENT 1,196,720 1,144,034 1,502,593 1,737,010 2,216,695 CULTURE AND RECREATION 147,248 158,266 160,747 161,000 150,714 3,627,419 4,203,157 4,737,688 5,391,233 6,224,521 FINES&FORFEITURES COURT 66,736 55,318 74,854 60,500 60,650 TRAFFIC 723,107 700,788 731,061 730,000 661,000 NONTRAFFIC 94,473 91,025 89,392 87,500 81,000 CONFISCATED MONEY 14,699 - 5,070 4,000 4,000 899,015 847,131 900,377 882,000 806,650 MISCELLANEOUS REVENUE: INTEREST EARNINGS 181,880 154,609 146,679 159,810 143,910 RENTS 449,492 405,639 434,710 391,850 275,555 CONTRIBUTIONS 57,609 76,573 - 2,500 OTHER MISCELLANEOUS 152,966 173,241 43,182 29,500 15,500 841,947 810,062 624,571 581,160 437,465 TOTAL GENERAL FUND REVENUE 32,548,508 34,015,956 35,905,224 34,506,907 36,734,578 OTHER FINANCING SOURCES: DEBT PROCEEDS 4,443,726 643,000 511,596 3,839,956 8,333,423 TRANSFERS 370,712 539,091 138,000 238,000 138,000 4,814,438 1,182,091 649,596 4,077,956 8,471,423 TOTAL GENERAL FUND REVENUE& OTHER FINANCING SOURCE: 37,362,946 35,198,047 36,554,820 38,584,863 45,206,001 BEGINNING FUND BALANCE 7,618,940 11,085,645 7,573,573 5,902,824 6,501,765 TOTAL GENERAL FUND RESOUR 44,981,886 46,283,692 44,128,393 44,487,687 51,707,766 City of Pasco 7 2015 Budget CITY OF PASCO EXPENDITURE SUMMARY ALL OPERATING FUNDS 2011 2012 2013 2014 2015 ACTUAL ACTUAL ACTUAL BUDGET BUDGET GENERAL FUND $46,516,511 $47,583,808 $45,999,867 $44,487,687 $51,707,766 CITY STREET 2,642,576 2,103,683 2,688,151 2,688,151 2,321,354 ARTERIAL STREET 1,237,460 1,411,505 646,606 646,606 1,157,723 1-182 CORRIDOR TRAFFIC IMPACT FUND 1,042,883 1,156,285 1,183,787 1,183,787 1,311,829 STREET OVERLAY 3,026,851 3,833,582 3,713,352 3,713,352 3,628,355 COMMUNITY DEVELOPMENT GRANTS 1,592,938 1,160,881 1,072,641 1,438,668 1,277,619 M.L.KING JR.COMMUNITY CENTER 142,770 180,609 193,782 193,051 205,535 AMBULANCE SERVICES 2,769,161 3,527,777 4,167,956 4,139,338 4,090,250 CITY VIEW CEMETERY 286,431 310,609 345,394 325,225 341,604 BOULEVARD PERPETUAL MAINTENANCE 1,786,448 1,878,716 1,987,009 2,055,556 2,191,028 ATHLETIC PROGRAMS 313,549 321,437 274,166 268,419 236,398 GOLF COURSE - 1,876,799 1,754,335 1,696,935 1,602,560 SENIOR CENTER OPERATING 369,303 401,417 329,499 332,459 335,088 MULTI-MODAL FACILITY 146,117 119,714 145,746 162,948 189,000 SCHOOL IMPACT FEES - 831,815 1,568,697 1,502,448 1,501,900 RIVERSHORE TRAIL& MARINA MAINT 20,264 19,477 49,950 28,839 40,968 SPECIAL LODGING ASSESSMENT 210,645 208,744 196,689 209,494 243,906 LITTER ABATEMENT 23,065 22,033 19,140 16,309 18,826 REVOLVING ABATEMENT 357,488 330,929 391,620 345,799 394,804 TRAC DEVELOPMENT&OPERATIONS 541,575 431,122 422,799 370,228 427,149 PARK DEVELOPMENT 1,995,759 1,741,738 1,901,814 1,977,203 2,157,325 CAPITAL IMPROVEMENTS 3,259,838 2,986,874 3,285,772 3,741,935 4,483,515 ECONOMIC&INDUSTRIAL DEVELOPMENT 1,014,623 2,758,551 2,107,916 2,154,297 2,484,902 STADIUM/CONVENTION CENTER 324,856 963,103 411,838 401,229 375,402 LID DEBT SERVICE FUND 1,610,276 1,796,983 1,460,228 4,425,603 1,224,351 G.O.BOND DEBT SERVICE 863,425 859,642 852,201 475,363 494,294 GENERAL CAPITAL PROJECTS 5,619,695 5,709,184 7,301,825 9,234,070 16,451,908 WATER/SEWER UTILITY 30,800,252 30,810,943 37,600,393 35,732,009 39,031,028 EQUIP RENTAL OPERATIONS-GOV 1,083,468 1,206,250 1,127,457 1,067,716 1,203,561 EQUIP RENTAL OPERATIONS-PROP 469,496 510,285 495,409 542,883 470,448 EQUIP RENTAL REPLACEMENT-GOV 3,824,952 4,792,367 5,135,693 5,734,327 6,303,870 EQUIP RENTAL REPLACEMENT-PROP 1,992,149 1,905,335 2,511,223 2,707,832 2,813,972 MEDICAL/DENTAL INSURANCE 4,749,068 4,534,780 5,024,346 6,327,267 6,447,401 CENTRAL STORES 13,845 13,097 12,845 12,821 12,329 CITY VIEW CEMETERY ENDOWMENT 400,167 418,181 435,254 451,525 469,224 OLD FIREMEN'S PENSION 1,780,063 1,904,150 2,306,961 1,489,654 1,560,924 OLD FIRE MEDICAL(OPEB) 2,095,258 2,184,748 2,633,383 1,394,644 1,091,599 TOTAL ALL FUNDS $124,923,225 $132,807,153 $141,755,744 $143,675,677 $160,299,715 City of Pasco 8 2015 Budget CITY OF PASCO GENERAL FUND EXPENDITURE SUMMARY BY DEPARTMENT 2011 2012 2013 2014 2015 DEPARTMENT ACTUAL ACTUAL ACTUAL BUDGET BUDGET CITY COUNCIL $ 106,006 $ 111,725 $ 108,093 $ 113,152 $ 113,543 MUNICIPAL COURT 1,283,559 1,338,296 1,428,265 1,481,060 1,564,015 CITY MANAGER 929,429 977,088 1,050,327 1,035,567 1,280,054 POLICE DEPARTMENT 10,866,145 11,709,008 12,295,459 12,338,014 12,867,742 FIRE DEPARTMENT 4,280,872 4,418,654 5,660,321 5,146,376 5,797,612 ADMINISTRATIVE&COMMUNITY SERVICES 5,898,742 6,307,380 6,527,058 6,618,351 7,458,396 COMMUNITY DEVELOPMENT 1,033121 1,187,214 1,252,078 1,442,650 1,518,261 ENGINEERING 1,320,857 1,365,029 1,648,750 1,771,200 1,811,064 LIBRARY 1,180,847 1,148,778 1,181,294 1,148,380 1,153,680 NON-DEPARTMENTAL 8,531,288 9,478,067 8,603,004 7,950,731 12,448,197 TOTAL OPERATIONS 35,430,866 38,041,239 39,754,649 39,045,481 46,012,564 ENDING FUND BALANCE 11,085,645 9,542,569 6,245,218 5,442,206 5,695,202 TOTAL EXPENDITURES $ 46,516,511 $ 47,583,808 $ 45,999,867 $ 44,487,687 $ 51,707,766 GENERAL FUND EXPENDITURE SUMMARY BY CATEGORY 2011 2012 2013 2014 2015 CATEGORY ACTUAL ACTUAL ACTUAL BUDGET BUDGET SALARIES AND WAGES $ 14,345,594 $ 15,267,018 $ 16,974,605 $ 16,764,333 $ 18,121,861 PERSONNEL BENEFITS 4,413,947 4,890,066 5,950,355 6,454,770 6,956,111 SUPPLIES 791,649 787,488 755,820 606,958 1,170,014 OTHER SERVICES/CHARGES 8,822,104 9,199,250 9,140,216 9,029,732 9,886,732 CAPITAL OUTLAY 177,390 257,192 309,782 901,300 512,550 DEBT SERVICE 5,434,577 3,675,457 1,015,288 3,593,518 575,030 INTERFUND TRANSFERS 1,445,605 3,964,768 5,608,583 1,694,870 8,790,266 TOTAL OPERATIONS 35,430,866 38,041,239 39,754,649 39,045,481 46,012,564 ENDING FUND BALANCE 11,085,645 9,542,569 6,245,218 5,442,206 5,695,202 TOTAL EXPENDITURES $ 46,516,511 $ 47,583,808 $ 45,999,867 $ 44,487,687 $ 51,707,766 City of Pasco,Washington 9 2015 Budget CITY OF PASCO ORGANIZATIONAL CHART CITIZENS CITY COUNCIL CITY MANAGER DEPUTYCITY COMMUNIGTIONS MANAGER HUMAN RESOURCES COMMUNRY& ADMINISTMTNE MUNICIPAL POLICE CHIEF FIRECHIEF ECONOMIC PURUC WORKS &COMMUNI COURT JUDGE DEVELOPMENT DIRECTOR SERVICES DIpEROR DI OR M�idpm Imntypra e���F�ire��� UrWn LWI S*,i . SupPr dwloPm.,e Dhislon PrPWHm ealR nn Svw ParMK SaMcas Dparatbv geventbn PlanniR Malntarrn RgaaYT Community 'wart AmANann MaWtRRn Water,Sawn Fadl" SPnlu1 Eanips w. Rause Gadky, Suparv4ion Fnlwremen[ StwmMate, SRMRRs IMptbn WAy CR CNGk ERUIMW R .I& Irdwmadan R.,I. wt Sym. A.... City of Pasco,Washington 10 2015 Budget INDIVIDUAL GENERAL FUND DEPARTMENTS City of Pasco,Washington 11 2015 Budget City Council The City has a Council-Manager form 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 CRY COUNCIL CITY COUNTY/REGIONAL LEOFF DISABIUTYBOARD FRANKUN COUNTY EMERGENCY MANAGEMENT CIV ILSERV ICECOMMISSION HOUSING AUfHORRY PARKS&RECREATION ADVISORY SENIOR CMZENS ADVISORY COUNCIL COMMITTEE PLANNING COMMISSION 8-F REGIONALCOUNCIL FIREMAN'S PENSION BOARD B-F 77IANSRAURiORITY CODE ENFORCEMENT BOARD B-F HEALTH DISTRICT PUBLIC FACILITIES DISTRICT CT'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 2015 Budget CITY COUNCIL EXPENDITURES 2011 2012 2013 2014 2015 FUNCTION ACTUAL ACTUAL ACTUAL BUDGET BUDGET SALARIES AND WAGES $ 85,197 $ 87,548 $ 87,594 $ 87,595 $ 87,594 PERSONNEL BENEFITS 9,150 9,807 10,246 10,657 11,049 SUPPLIES 699 863 54 1,000 1,000 OTHER SERVICES/CHARGES 10,960 13,506 10,199 13,900 13,900 CAPITAL OUTLAY TOTAL EXPENDITURES $ 106,006 $ 111,724 $ 108,093 $ 113,152 $ 113,543 PERSONNEL SUMMARY MONTHLY/ NUMBER OF EMPLOYEES HOURLY RANGE POSITION 2011 2012 2013 2014 2015 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 o1 Pasco,Washington 13 2015 Budget Municipal Court JUDGE COURT ADMINISTRATOR COURT SERVICES LEAD COURT PROBATION SPECIALIST CLERK ADMIN ASST 11 OFFICER DEPUTY COURT CLERKS PRORATION PROBATION SERVICES CLERK SPECIALIST DEPT ASST 1 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 2015 Budget MUNICIPAL COURT EXPENDITURES 2011 2012 2013 2014 2015 FUNCTION ACTUAL ACTUAL ACTUAL BUDGET BUDGET SALARIES AND WAGES $ 733,908 $ 732,063 $ 744,196 $ 759,808 $ 797,995 PERSONNEL BENEFITS 272,578 279,927 323,895 371,336 375,766 SUPPLIES 22,746 28,636 33,136 39,800 41,100 OTHER SERVICES/CHARGES 254,326 297,670 327,036 310,116 349,154 CAPITAL OUTLAY TOTAL EXPENDITURES $ 1,283,558 $ 1,338,296 $ 1,428,265 $7 1,481,060 $ 1,564,015 PERSONNEL SUMMARY MONTHLY/ NUMBER OF EMPLOYEES HOURLY RANGE POSITION 2011 2012 2013 2014 2015 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 4.75 4.75 4.75 4.75 4.75 16.82-22.14 PROBATION SERVICES CLERK 2.25 2.25 2.25 2.25 2.25 16.82-22.14 DEPARTMENT ASST.1 1.00 1.001.00 1.00 10.88-14.32 TOTAL 14.75 14.75 14.75 14.75 14.75 City of Pasco,Washington 15 2015 Budget City Manager N1UNiaCPAL CIN MANAGER COURT!UDGE IXECUnvE DEPIJfI'CIN ASSISTANT MANAGER HUMAN COMMUNICATIONS RESOURCES SPECIALIST MANAGER HUMAN PAYROLL RESOURCES DEPT ASST I SPECIALIST ANALYST COMMUNfiY& ADMINISTRATIVE ECONOMIC PUBUL W'O0.K5 &COMMUNITY POULE 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 2015 Budget CITY MANAGER EXPENDITURES 2011 2012 2013 2014 2015 FUNCTION ACTUAL ACTUAL ACTUAL BUDGET BUDGET SALARIES AND WAGES $ 632,951 $ 650,607 $ 706,209 $ 669,661 $ 777,981 PERSONNELBENEFITS 170,046 190,620 225,159 245,209 270,576 SUPPLIES 20,965 27,778 12,453 8,500 58,500 OTHER SERVICES/CHARGES 105,467 108,083 106,506 112,197 172,997 CAPITAL OUTLAY TOTAL EXPENDITURES $ 929,429 $ 977,088 $ 1,050,327 $ 1,035,567 $ 1,280,054 PERSONNEL SUMMARY MONTHLY/ NUMBER OF EMPLOYEES HOURLY RANGE POSITION 2011 2012 2013 2014 2015 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 HR ANALYST/ASSISTANT 1.00 1.00 1.00 1.00 27.05-35.62 SENIOR HR ANLAYST 1.00 SAFETY7fRAINING SPECIALIST 1.00 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 II 1.00 ADMINISTRATIVE ASSISTANT 1 1.00 1.00 1.00 1.00 16.17-21.28 TOTAL 8.00 8.00 8.00 8.00 9.00 City of Pasco,Washington 17 2015 Budget Police CITY MANAGER L ICE CHIEF FIELDOPERATIONS ACMIN ADMIN CAPTAIN ASSISTANT II pSSISTANTI INVESTIGATIVE& SUPPORT CAPTAIN SERGEAMS SERGEANT SERGEANT SERGEANT LEADPOLI RESOURCE STREET SERVICES CRIMES SPECIALIST POLICE ARO DETECTIVES OFFICERS OFFICERS POLICE DETECTIVE SERVICES STREET SPECIALISTS SRO CRIME CRIMES OFFICERS SPECIALIST- EVIDENCE CRIME SPE[WllsT- CRIME DOMESTIC SPECIALIST VM]IENCE ANALYSIS METRO DETErnvEs METRO LEGAL SKRETARY 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 2015 Budget POLICE EXPENDITURES 2011 2012 2013 2014 2015 FUNCTION ACTUAL ACTUAL ACTUAL BUDGET BUDGET SALARIES AND WAGES $ 5,664,817 $ 6,315,104 $ 6,535,154 $ 6,507,826 $ 6,636,413 PERSONNEL BENEFITS 1,622,034 1,846,702 2,132,425 2,275,554 2,366,071 SUPPLIES 171,014 221,070 243,691 180,683 243,000 OTHER SERVICES/CHARGES 3,391,866 3,319,839 3,371,706 3,373,951 3,484,958 CAPITAL OUTLAY 16,415 6,293 12,483 137,300 TOTAL EXPENDITURES T10,866,146 $11,709,008 $12,295,459 $12,338,014 $ 12,867,742 PERSONNEL SUMMARY MONTHLY/ NUMBER OF EMPLOYEES HOURLY RANGE POSITION 2011 2012 2013 2014 2015 MIN - MAX POLICE CHIEF 1.00 1.00 1.00 1.00 1.00 9,955 CAPTAIN 3.00 3.00 2.00 2.00 3.00 8,696 SERGEANT 5.00 5.00 10.00 10.00 10.00 41.28-48.25 CORPORAL 4.00 4.00 POLICE OFFICER 48.00 48.00 48.00 48.00 47.00 29.55-40.21 POLICE OFFICER-DETECTIVE 4.00 4.00 8.00 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 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 I 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 II-METRO 1.00 1.00 1.00 1.00 1.00 18.94-24.94 TOTAL 79.00 79.00 83.00 83.00 83.00 City of Pasco,Washington 19 2015 Budget Fire CITY MANAGER FIRE CHIEF DEPT ASST 11 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 2015 Budget FIRE EXPENDITURES 2011 2012 2013 2014 2015 FUNCTION ACTUAL ACTUAL ACTUAL BUDGET BUDGET SALARIES AND WAGES $ 2,977,219 $ 3,046,092 $ 4,134,937 $ 3,457,956 $ 3,848,663 PERSONNEL BENEFITS 591,682 627,221 876,047 907,183 1,028,452 SUPPLIES 214,717 131,167 106,394 126,050 194,194 OTHER SERVICES/CHARGES 497,254 563,607 542,943 644,087 726,303 CAPITAL OUTLAY 50,568 11,100 TOTAL EXPENDITURES $ 4,280,872 $ 4,418,655 $ 5,660,321 $ 5,146,376 $ 5,797,612 PERSONNEL SUMMARY MONTHLY/ NUMBER OF EMPLOYEES HOURLY RANGE POSITION 2011 2012 2013 2014 2015 MIN - MAX FIRE CHIEF 0.50 0.50 0.50 0.50 0.50 9,435 TRAIWSAFETY 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 8.00 33.48 LIEUTENANT 8.00 8.00 8.00 3.00 3.00 32.02 FIREFIGHTERS&PARAMEDICS 20.00 20.00 22.00 19.00 23.00 23.29-32.02 DEPARTMENT ASSISTANT II 0.50 0.50 0.50 0.50 0.50 16.82-22.14 TOTAL 33.00 33.00 35.00 35.00 39.00 City of Pasco,Washington 21 2015 Budget Administrative and Community Services CIT'MANAGER ADMINISTRATIVE&COMMUNITY SERVICES DIRECTOR LEGAL DIVISION DEPUTY Cm' PARALEGAL/ CORK CDNTRACT ASST FINANCIAL INFORMATION RECREATION FACILITIES& SERVICES UTY CLE0.K SERVICES SERVICES GROUNDS MANAGER MANAGER MANAGER MANAGER NETWORK CHIEF ADMINISTRATOR RECREATION SPECIALISTS GROUNDSMAN CUSTOMER DATABASE ACCOUNTING SERVICE ADMINISTRATOR GROUNDSMEN I TENDS SUPERVISOR DEPARTMENT FACILITY MAINT. ASSISTANT II DATA BASE STAFF SPECIALIST ACCOUNTANT$ Un UTY BILLING GROUNDSMAN II DEPT ASST II TEMPORARY PC SPECIALIST EMPLOYEES ACCOUNTS PAYABLFJRC{ ACCOUNrNG TEMPORARY DEPT ASST)I CLERK GIS EMPLOYEES CUSTOMER SERVICE GIS TECHNICIAN REPRESENT. PARK PATROI DEPT ASST 11 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. ADMINISTRATIVE&COMMUNITY SERVICES EXPENDITURES City of Pasco,Washington 22 2015 Budget 2011 2012 2013 2014 2015 FUNCTION ACTUAL ACTUAL ACTUAL BUDGET BUDGET SALARIES AND WAGES $ 2,625,082 $ 2,739,377 $ 2,889,250 $ 3,111,337 $ 3,251,385 PERSONNEL BENEFITS 834,826 907,678 1,107,900 1,238,832 1,370,747 SUPPLIES 299,131 332,835 298,489 171,180 513,320 OTHER SERVICES/CHARGES 2,061,352 2,275,406 2,130,350 2,097,002 2,322,944 CAPITAL OUTLAY 78,351 52,083 101,069 TOTAL EXPENDITURES $ 5,898,742 $ 6,307,379 $ 6,527,058 $ 6,618,351 $ 7,458,396 PERSONNEL SUMMARY MONTHLY/ NUMBER OF EMPLOYEES HOURLY RANGE POSITION 2011 2012 2013 2014 2015 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 2.00 2.00 2.00 29.87-39.32 CHIEF GROUNDSMAN 1.00 1.00 1.00 2.00 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 NETWORK ADMINISTRATOR 1.00 1.00 1.00 1.00 1.00 28.15-37.06 GIS ADMINISTRATOR 1.00 1.00 28.15-37.06 DATABASE ADMINISTRATOR 1.00 1.00 28.15.37.06 GROUNDSMAN I 7.50 7.50 7.50 7.50 8.50 24.19-26.84 FACILITIES MAINTENANCE 1 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 PCSPECIALIST 1.00 1.00 2.00 2.00 2.00 22.19.29.22 PC SOFTWARE SPECIALIST 1.00 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 1.00 1.00 18.94-24.94 DEPUTY CITY CLERK ADMINISTRATIVE ASSISTANT II 1.00 1.00 1.00 1.00 1.00 18.94-24.94 DATABASE SPECIALIST 1.00 1.00 2.00 1.00 1.00 20.61 -27.13 INFORM SVC TECHNICIAN-GIS 0.75 0.75 0.75 0.75 1.00 18.67-24.58 DEPARTMENT ASSISTANT II9.00 9.00 9.00 10.00 10.00 16.82-21.82 DEPARTMENT ASSISTANT 1 1.00 1.00 1.00 TOTAL 40.00 40.00 42.00 45.25 46.50 City of Pasco,Washington 23 2015 Budget Community Development I ADMIN ASST 11 INSPECTION BLOCK GRANT CITY PLANNER SERVICES COORDINATOR MANAGER ASSOCIATE CODE BUILDING PIANS CITY PLANNER ENFORCEMENT INSPECTORS EKAMINER I OFFICERS PERM? PLANNER 1 7ECRNICIANS 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 2015 Budget COMMUNITY DEVELOPMENT EXPENDITURES 2011 2012 2013 2014 2015 FUNCTION ACTUAL ACTUAL ACTUAL BUDGET BUDGET SALARIES AND WAGES $ 707,621 $ 795,074 $ 813,918 $ 861,042 $ 896,741 PERSONNEL BENEFITS 238,144 285,976 326,684 397,651 399,619 SUPPLIES 7,797 7,763 8,656 14,545 17,750 OTHER SERVICES/CHARGES 79,560 98,402 102,821 169,412 204,151 CAPITAL OUTLAY TOTAL EXPENDITURES $ 1,033,122 $ 1,187,215 $ 1,252,079 $ 1,442,650 $ 1,518,261 PERSONNEL SUMMARY MONTHLY/ NUMBER OF EMPLOYEES HOURLY RANGE POSITION 2011 2012 2013 2014 2015 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 3.00 4.00 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 2.00 17.26-22.77 TOTAL 13.00 14.00 15.00 15.00 15.00 City of Pasco,Washington 25 2015 Budget Public Works - Engineering CITY MANAGER PUBUC WORKS DIRECTOR CITY ENGINEER ADMIN ASST 1 DEVELOPMENT SENIOR CONSTRUCTION SENIOR U`nU Y ENGINEERING TRANSPORTATION MANAGER ENGINEER TECHNICIAN I ENGINEER ASSOCIATE CONSTRUCTION ASSOCIATE TRANSPORTATION INSPECTORS UTILITY ENGINEERS ENGINEER 11 UTILITY SENIOR ENGINEERING ENGINEER TECH TECH 11 The Public Works Department acts as the community stewards for the planning,design,construction, inspection, operation and maintenance of the City's infrastructure. This includes all roadways, sidewalks,street signals,street lighting, storm drainage,water production facitilites,water and sewerage conveyance systems and sewage treatment systems. This takes the dedicated commitment of professional engineers and support staff acting under the oversight and management of the Public Works Director. The Engineering Division is responsible for the planning,designing,surveying,field inspection,and contract administration for most construction projects within the City. The Division also performs mapping and drafting services,assists in the formation and administration of local improvement projects,and monitors traffic patterns and related problems. The primary principle followed in the performance of this mission is to"Hold paramount the safety, health and welfare of the public." City of Pasco,Washington 26 2016 Budget ENGINEERING EXPENDITURES 2011 2012 2013 2014 2015 FUNCTION ACTUAL ACTUAL ACTUAL BUDGET BUDGET SALARIES AND WAGES $ 918,799 $ 901,151 $ 1,063,345 $ 1,119,108 $ 1,130,904 PERSONNEL BENEFITS 298,998 305,952 409,359 463,249 476,213 SUPPLIES 22,144 13,400 8,806 21,000 33,650 OTHER SERVICES/CHARGES 80,916 137,373 167,240 167,843 170,297 CAPITAL OUTLAY 7,153 TOTAL EXPENDITURES $ 1,320,857 $ 1,365,029 $ 1,648,750 $ 1,771,200 $ 1,811,064 PERSONNEL SUMMARY MONTHLY/ NUMBER OF EMPLOYEES HOURLY RANGE POSITION 2011 2012 2013 2014 2015 MIN - MAX PUBLIC WORKS DIRECTOR 0.20 1 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 2.00 32.98-43.42 CIVIL ENGINEER 2.00 3.00 3.00 3.00 3.00 29.87-39.32 ASSOCIATE ENGINEER 2.00 2.00 2.00 2.00 3.00 27.05-35.62 CONSTRUCTION INSPECTOR 3.00 3.00 3.00 3.00 3.00 23.09-30.40 MAPPING/CADD TECH 1.00 ENGINEERING TECH III 1.00 1.00 1.00 ENGINEERING TECHNICIAN If 1 1.00 1.00 1.00 1.00 21.76-28.65 ENGINEERING TECHNICIAN I 1.00 1.00 1.00 1.00 1.00 18.94-24.94 ADMINISTRATIVE ASSISTANT 11 1.00 1.00 1.00 1.00 1.00 18.94-24.94 ADMINISTRATIVE ASSISTANT 1 1.00 1.00 1.00 1.00 1.00 16.17-21.28 TOTAL 13.20 16.20 17.20 17.20 17.20 City of Pasco,Washington 27 2015 Budget LIBRARY The City contracts with the Mid-Columbia Library District to deliver library services at the city-owned facility. LIBRARY EXPENDITURES 2011 2012 2013 2014 2015 FUNCTION ACTUAL ACTUAL ACTUAL BUDGET BUDGET SALARIES AND WAGES PERSONNEL BENEFITS SUPPLIES 2,555 2,362 2,363 1,200 12,500 OTHER SERVICES/CHARGES 1,178,293 1,146,416 1,178,931 1,147,180 1,141,180 CAPITAL OUTLAY $ TOTAL EXPENDITURES 1,180,848 T 1,148,778 $ 1,181,294 $ 1,148,380 $ 1,153,680 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 2011 2012 2013 2014 2015 FUNCTION ACTUAL ACTUAL ACTUAL BUDGET BUDGET SALARIES AND WAGES $ - $ - $ - $ 190,000 $ 694,185 PERSONNEL BENEFITS 376,489 436,184 538,641 545,099 657,618 SUPPLIES 29,882 21,613 41,777 43,000 55,000 OTHER SERVICES/CHARGES 1,162,111 1,238,949 1,202,484 994,044 1,300,848 TRANSFERS 1,445,605 3,964,768 5,608,583 1,694,870 8,790,266 CAPITAL OUTLAY 82,625 141,095 196,230 890,200 375,250 DEBT SERVICE 5,434,577 3,675,457 1,015,288 3,593,518 575,030 SUB-TOTAL EXPENDITURES $ 8,531,289 $ 9,478,066 $ 8,603,003 $ 7,950,731 $ 12,448,197 ENDING FUND BALANCE 11,085,645 9,542,569 6,245,218 5,442,206 5,695,202 TOTAL EXPENDITURES $25,051,511 $22,696,092 $15,863,509 $16,986,455 $ 18,718,429 City of Pasco,Washington 28 2015 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 2015 Budget Public Works - Streets CITY MANAGER PUBLIC WORKS DIRECTOR FIELD DIVISION MANAGER ADMIN ASST I ASSTFIELD DIVISION MANAGER LEAD STREET WORKER HEAVY UTILITY EQUIPMENT MAINTENANCE OPERATORS WORKERS The Street Department is responsible for maintenance of the City's roadway infrastructure and traffic control devises. The department performs miscellaneous street repairs, installation and maintenance of traffic control devises,street striping,ice and snow removal and responds to requests from the public. The activities of the Street Fund are supported primarily by gasoline taxes and General Fund allocations. PERSONNEL SUMMARY MONTHLY/ NUMBER OF EMPLOYEES HOURLY RANGE POSITION 2011 2012 2013 2014 2015 MIN.-MAX. PUBLIC WORKS DIRECTOR 0.20 0.20 0.20 0.20 0.20 9,955 OPERATIONS MANAGER 0.15 0.15 0.15 0.15 0.15 8,204 ASST.OPERATIONS MANAGER 0.35 0.35 0.35 0.34 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 2.50 2.00 3.00 24.19-26.84 UTILITY MAINTENANCE WORKER I 2.00 1.00 1.00 2.00 2.00 18.81-21.45 ADMINISTRATIVE ASSISTANT I 0.20 0.20 0.20 0.20 0.20 16.17-21.28 LABORER 1 1.00 1.00 1.00 1.00 9.82-12.71 TOTAL 1 6.90 1 6.90 1 6.40 6.89 7.89 City of Pasco,Washington 30 2015 Budget CITY STREET FUND REVENUES 2011 2012 2013 2014 2015 REVENUE ACTUAL ACTUAL ACTUAL BUDGET BUDGET TAXES $ 206,439 $ 204,318 $ 208,098 $ 207,000 $ 209,500 LICENSES AND PERMITS 284,218 289,571 309,906 295,000 318,000 INTERGOVERNMENTAL 1,435,712 878,816 931,919 1,205,000 850,000 MISCELLANEOUS REVENUES (20,553) 7,751 6,805 300 63,040 INTERFUND TRANSFERS 567,448 475,000 779,892 535,000 392,072 TOTAL REVENUES 2,473,264 1,855,456 2,236,620 2,242,300 1,832,612 BEGINNING FUND BALANCE 169,312 248,227 475,339 445,851 488,742 TOTAL RESOURCES $ 2,642,576 $ 2,103,683 $ 2,711,959 $ 2,688,151 $ 2,321,354 CITY STREET FUND EXPENDITURES 2011 2012 2013 2014 2015 FUNCTION ACTUAL ACTUAL ACTUAL BUDGET BUDGET SALARIES AND WAGES $ 374,367 $ 371,383 $ 357,808 $ 420,381 $ 515,776 PERSONNEL BENEFITS 131,950 142,638 159,760 212,482 258,931 SUPPLIES 252,518 127,772 103,482 210,762 400,800 OTHER SERVICESICHARGES 1,635,514 952,410 1,293,818 1,631,572 1,072,089 CAPITAL OUTLAY 34,141 23,500 6,000 SUB-TOTAL EXPENDITURES 2,394,349 1,628,344 1,914,868 2,498,697 2,253,596 ENDING FUND BALANCE 248,227 475,339 797,091 189,454 67,758 TOTAL $ 2,642,576 $ 2,103,683 $ 2,711,959 $ 2,688,151 $ 2,321,354 City of Pasco,Washington 31 2015 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 2011 2012 2013 2014 2015 REVENUE ACTUAL ACTUAL ACTUAL BUDGET BUDGET INTERGOVERNMENTAL 1,195,558 419,172 465,338 439,825 430,000 CHARGES FOR SERVICES 36,216 6,255 6,065 - 5,750 MISCELLANEOUS 3,903 1,383 1,454 1,100 100 INTERFUND TRANSFERS 150,000 TOTALREVENUES 1,235,677 576,810 472,857 440,925 435,850 BEGINNING FUND BALANCE 1,783 834,695 1,138,439 205,681 721,873 TOTALRESOURCES -F1,237,460 $ 1,411,505 $ 1,611,296 $ 646,606 $ 1,157,723 ARTERIAL STREET FUND EXPENDITURES 2011 2012 2013 2014 2015 FUNCTION ACTUAL ACTUAL ACTUAL BUDGET BUDGET SUPPLIES $ $ - $ - $ - $ - OTHER SERVICES/CHARGES 15,317 22,958 40,160 10,000 13,260 INTERFUND TRANSFERS 387,448 250,108 158,314 399,072 578,605 SUB-TOTAL EXPENDITURES 402,765 273,066 198,474 409,072 591,865 ENDING FUND BALANCE 834,695 1,138,439 1,412,822 237,534 565,858 TOTAL -T-1,237,460 $ 1,411,505 $ 1,611,296 $ 646,606 $ 1,157,723 City of Pasco,Washington 32 2015 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 2011 2012 2013 2014 2015 REVENUE ACTUAL ACTUAL ACTUAL BUDGET BUDGET CHARGES FOR SERVICES $ 329,462 $ 291,928 $ 183,481 $ 280,000 $ 180,000 MISCELLANEOUS 594 11369 1,492 1,020 1,000 INTERFUND TRANSFERS 105,087 TOTAL REVENUES 330,056 398,384 184,973 281,020 181,000 BEGINNING FUND BALANCE 712,827 757,901 1,050,378 902,767 1,130,829 TOTAL RESOURCES -i-1,042,883 $ 1,156,285 $ 1,235,351 $ 1,183,787 $ 1,311,829 1-182 CORRIDOR TRAFFIC IMPACT FUND EXPENDITURES 2011 2012 2013 2014 2015 FUNCTION ACTUAL ACTUAL ACTUAL BUDGET BUDGET INTERFUND TRANSFERS $ 284,982 $ 105,907 $ 171,693 $ 465,424 $ 250,000 SUB-TOTAL EXPENDITURES 284,982 105,907 171,693 465,424 250,000 ENDING FUND BALANCE 757,901 1,050,378 1,063,658 718,363 1,061,829 TOTAL T-1,042,883 $ 1,156,285 $ 1,235,351 $ 1,183,787 $ 1,311,829 City of Pasco,Washington 33 2015 Budget STREET OVERLAY FUND The Street Overlay Fund is used to account for the reconditioning of City streets. STREET OVERLAY FUND REVENUES 2011 2012 2013 2014 2015 REVENUE ACTUAL ACTUAL ACTUAL BUDGET BUDGET TAXES $ 781,223 $ 758,059 $ 838,676 $ 817,000 $ 831,000 MISCELLANEOUS 61,772 65,259 3,833 2,000 3,000 INTERFUND TRANSFERS 31,000 534,000 TOTAL REVENUES 842,995 823,318 842,509 850,000 1,368,000 BEGINNING FUND BALANCE 2,183,856 3,010,264 2,543,429 2,863,352 2,260,355 TOTAL RESOURCES $ 3,026,851 $ 3,833,582 $ 3,385,938 $ 3,713,352 $ 3,628,355 STREET OVERLAY FUND EXPENDITURES 2011 2012 2013 2014 2015 FUNCTION ACTUAL ACTUAL ACTUAL BUDGET BUDGET SUPPLIES - - - - - OTHER SERVICES/CHARGES 16,587 1,271,507 216,286 1,137,529 1,586,000 INTERFUND TRANSFERS 18,646 242,748 424,000 SUB-TOTAL EXPENDITURES 16,587 1,290,153 459,034 1,137,529 2,010,000 ENDING FUND BALANCE 3,010,264 2,543,429 2,926,904 2,575,823 1,618,355 TOTAL $ 3,026,851 $ 3,833,582 $ 3,385,938 $ 3,713,352 $ 3,628,355 City of Pasw,Washington 34 2015 Budget "The future belongs to those who prepare for it today." Malcom X City of Pasco,Washington 35 2015 Budget Community Development Block Grant CITY MANAGER COMMUNITY& ECONOMIC DEVELOPMENT DIRECTOR ADMIN ASST it BLOCK GRANT COORDINATOR �iiii COMMUNITY DEVELOPMENT BLOCK GRANT PERSONNEL SUMMARY MONTHLY/ NUMBER OF EMPLOYEES HOURLY RANGE POSITION 2011 2012 2013 2014 2015 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 TOTAL 2.00 1 1.00 1.00 1 1.00 1 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 Pasoo,Washington 36 2015 Budget COMMUNITY DEVELOPMENT GRANT FUND REVENUES 2011 2012 2013 2014 2015 REVENUE ACTUAL ACTUAL ACTUAL BUDGET BUDGET INTERGOVERNMENTAL 848,422 757,118 617,504 963,277 1,075,072 CHARGES FOR SERVICES 733,089 116,127 98,647 - - MISCELLANEOUS (36,228) 74,955 101,965 80,000 133,000 OTHER FINANCING SOURCES 42,615 236,000 285,000 240,000 - INTERFUNDTRANSFERS 7,629 TOTAL REVENUES 1,587,898 1,184,200 1,110,745 1,283,277 1,208,072 BEGINNING FUND BALANCE 5,040 (23,319) (38,104) 155,391 69,547 TOTAL RESOURCES T 1,592,938 $ 1,160,881 $ 1,072,641 $ 1,438,668 $ 1,277,619 COMMUNITY DEVELOPMENT GRANT FUND EXPENDITURES 2011 2012 2013 2014 2015 FUNCTION ACTUAL ACTUAL ACTUAL BUDGET BUDGET SALARIES AND WAGES $ 128,029 $ 75,232 $ 90,253 $ 63,640 $ 60,244 PERSONNEL BENEFITS 41,371 24,280 32,791 38,319 25,791 SUPPLIES 111,411 809 2,306 102,196 12,300 OTHER SERVICES/CHARGES 762,364 239,106 277,760 571,676 408,617 INTERFUND TRANSFERS 573,082 569,558 374,736 344,500 460,172 DEBT SERVICE 290,000 236,000 240,000 SUB-TOTAL EXPENDITURES 1,616,257 1,198,985 1,013,846 1,360,331 967,124 ENDING FUND BALANCE (23,319) (38,104) 58,795 78,337 310,495 TOTAL $ 1,592,938 $ 1,160,881 $ 1,072,641 $ 1,438,668 $ 1,277,619 N# City of Pasco,Washington 37 2015 Budget Martin Luther King Center Fund CITY MANAGER ADMINISTRAI V E& COMMMUNITY SERVICES DIRECTOR RECREATION SERVICES MANAGER RECREATION SPECIALIST M.L. KING CENTER PERSONNEL SUMMARY MONTHLY/ NUMBER OF EMPLOYEES HOURLY RANGE POSITION 2011 2012 2013 2014 2015 MIN.-MAX. RECREATION SPECIALIST1.00 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 2015 Budget M. L. KING JR. COMMUNITY CENTER FUND REVENUES 2011 2012 2013 2014 2015 REVENUE ACTUAL ACTUAL ACTUAL BUDGET BUDGET CHARGES FOR SERVICES 2,559 5,032 7,449 5,800 3,140 MISCELLANEOUS 29,703 30,526 31,522 28,500 30,780 INTERFUND TRANSFERS 100,000 133,000 120,000 120,000 120,000 TOTAL REVENUES 132,262 168,558 158,971 154,300 153,920 BEGINNING FUND BALANCE 10,508 12,051 34,811 38,751 51,615 TOTAL RESOURCES $ 142,770 $ 180,609 $ 193,782 $ 193,051 $ 205,535 M.L. KING JR. COMMUNITY CENTER FUND EXPENDITURES 2011 2012 2013 2014 2015 FUNCTION ACTUAL ACTUAL ACTUAL BUDGET BUDGET SALARIES AND WAGES $ 55,649 $ 57,993 $ 64,183 $ 61,303 $ 64,898 PERSONNEL BENEFITS 18,907 20,931 25,325 27,225 28,329 SUPPLIES 2,174 906 1,020 1,700 7,200 OTHER SERVICES/CHARGES 53,989 65,968 51,989 64,510 64,063 CAPITAL OUTLAY SUB-TOTAL EXPENDITURES 130,719 145,798 142,517 154,738 164,490 ENDING FUND BALANCE 12,051 34,811 51,265 38,313 41,045 TOTAL $ 142,770 $ 180,609 $ 193,782 $ 193,051 $ 205,535 City of Pasco,Washington 39 2015 Budget Ambulance Service Fund FIRE CHIEF DEPT ASST I I Ll BA-ALIGN CHIEF UEUTEN ANTS f�1PTA1N FIREFIGHTERS/ PARAMEDICS PERSONNEL SUMMARY MONTHLY/ NUMBER OF EMPLOYEES HOURLY RANGE POSITION 2011 2012 2013 2014 2015 MIN - MAX FIRE CHIEF 0.50 0.50 0.50 0.50 0.50 9,435 CAPTAIN PARAMEDIC EMS OFFICER 1.00 1.00 1.00 1.00 1.00 44 CAPTAIN PARAMEDIC OFFICER 1.00 1.00 1.00 1.00 1.00 34 PARAMEDIC 16.00 16.00 16.00 16.00 16.00 25.62-3202 DEPARTMENT ASSISTANT 11 0.50 0.50 0.50 0.50 0.50 18.82-22.14 TOTAL 19.00 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 2015 Budget AMBULANCE SERVICES FUND REVENUES 2011 2012 2013 2014 2015 REVENUE ACTUAL ACTUAL ACTUAL BUDGET BUDGET INTERGOVERNMENTAL 1,738 1,534 1,208 1,200 1,200 CHARGES FOR SERVICES 2,025,279 2,504,040 2,833,497 3,279,327 3,242,600 MISCELLANEOUS 3,250 1,712 5,231 2,235 750 OTHER FINANCING SOURCES - 48,000 - - - INTERFUND TRANSFERS 420,000 890,000 1,157,000 420,000 420,000 TOTAL REVENUES 2,450,267 3,445,286 3,996,936 3,702,762 3,664,550 BEGINNING FUND BALANCE 318,894 82,491 171,020 436,576 425,700 TOTAL RESOURCES $ 2,769,161 $ 3,527,777 $ 4,167,956 $ 4,139,338 $ 4,090,250 AMBULANCE SERVICES FUND EXPENDITURES 2011 2012 2013 2014 2015 FUNCTION ACTUAL ACTUAL ACTUAL BUDGET BUDGET SALARIES AND WAGES $ 1,629,611 $ 1,765,019 $ 2,182,955 $ 1,884,972 $ 1,898,466 PERSONNEL BENEFITS 333,705 358,845 445,948 458,617 488,509 SUPPLIES 75,028 88,407 125,091 117,756 167,012 OTHER SERVICES/CHARGES 640,791 1,011,806 935,068 1,070,222 1,221,326 INTERFUND TRANSFERS - 132,680 1,268 88,200 - CAPITAL OUTLAY 7,535 - - 16,000 40,000 DEBT SERVICE 48,000 SUB-TOTAL EXPENDITURES 2,686,670 3,356,757 3,738,330 3,635,767 3,815,313 ENDING FUND BALANCE 82,491 171,020 429,626 503,571 274,937 TOTAL $ 2,769,161 $ 3,527,777 $ 4,167,956 $ 4,139,338 $ 4,090,250 City of Pasco,Washington 41 2015 Budget Cemetery Fund CITY MANAGER ADMINISTRAI VE& COMMMUNITY SERVICES DIRECTOR FACILITIES MANAGER CUSTOMER SERVICE REPRESENTATIVE GROUNDSMAN I PERSONNEL SUMMARY MONTHLY/ NUMBER OF EMPLOYEES HOURLY RANGE POSITION 2011 2010 2013 2014 2015 MIN - MAX GROUNDSMAN/ 0.50 0.50 0.50 0.50 0.50 24.19-26.84 CUSTOMER SERVICE REP. 1.00 1.00 1.00 1 1.00 1.00 16.49-21.71 TOTAL 1.50 1.50 1.50 1 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 2015 Budget CITY VIEW CEMETERY FUND REVENUES 2011 2012 2013 2014 2015 REVENUE ACTUAL ACTUAL ACTUAL BUDGET BUDGET CHARGES FOR SERVICES 213,396 219,001 246,116 228,540 234,000 MISCELLANEOUS 823 219 458 180 300 INTERFUND TRANSFERS 30,100 30,000 30,000 30,000 30,000 TOTAL REVENUES 244,319 249,220 276,574 258,720 264,300 BEGINNING FUND BALANCE 42,112 61,389 68,820 66,505 77,304 TOTAL RESOURCES $ 286,431 $ 310,609 $ 345,394 $ 325,225 $ 341,604 CITY VIEW CEMETERY FUND EXPENDITURES 2011 2012 2013 2014 2015 FUNCTION ACTUAL ACTUAL ACTUAL BUDGET BUDGET SALARIES AND WAGES $ 104,385 $ 115,091 $ 102,721 $ 111,500 $ 100,533 PERSONNEL BENEFITS 33,074 38,046 38,299 36,917 44,101 SUPPLIES 42,863 32,846 55,638 48,400 48,400 OTHER SERVICES/CHARGES 44,720 55,806 75,928 67,862 102,399 SUB-TOTAL EXPENDITURES 225,042 241,789 272,586 264,679 295,433 ENDING FUND BALANCE 61,389 68,820 72,808 60,546 46,171 TOTAL $ 286,431 $ 310,609 $ 345,394 $ 325,225 $ 341,604 City of Pasco,Washington 43 2015 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 2011 2012 2013 2014 2015 REVENUE ACTUAL ACTUAL ACTUAL BUDGET BUDGET CHARGES FOR SERVICES 163,605 126,600 59,395 127,000 67,400 MISCELLANEOUS 552 35,668 50,840 17,674 31,267 OTHER FINANCING SOURCES 106,518 109,713 147,537 TOTAL REVENUES 164,157 162,268 216,753 254,387 246,204 BEGINNING FUND BALANCE 1,622,291 1,716,448 1,770,256 1,801,169 1,944,624 TOTAL RESOURCES -T-1,786,448 $ 1,878,716 $ 1,987,009 $ 2,055,556 $ 2,191,028 BOULEVARD PERPETUAL MAINTENANCE FUND EXPENDITURES 2011 2012 2013 2014 2015 FUNCTION ACTUAL ACTUAL ACTUAL BUDGET BUDGET OTHER SERVICESICHARGES - 38,460 - - - INTERFUND TRANSFERS 70,000 70,000 70,000 70,000 70,000 SUB-TOTAL EXPENDITURES 70,000 108,460 70,000 70,000 70,000 ENDING FUND BALANCE 1,716,448 1,770,256 1,917,009 1,985,556 2,121,028 TOTAL $ 1,786,448 $ 1,878,716 $ 1,987,009 $ 2,055,556 $ 2,191,028 City of Pasco,Washington 44 2015 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. PERSONNEL SUMMARY MONTHLY/ NUMBER OF EMPLOYEES HOURLY RANGE POSITION 2011 2010 2013 2014 2015 MIN - MAX INSTRUCTOR 3 0.50 0.50 0.50 0.50 0.50 TOTAL 0.50 0.50 0.50 0.50 0.50 ATHLETIC PROGRAMS FUND REVENUES 2011 2012 2013 2014 2015 REVENUE ACTUAL ACTUAL ACTUAL BUDGET BUDGET CHARGES FOR SERVICES 150,363 149,009 126,973 151,500 114,000 MISCELLANEOUS 52,262 30,604 4,168 150 550 INTERFUND TRANSFERS 18,500 TOTAL REVENUES 202,625 198,113 131,141 151,650 114,550 BEGINNING FUND BALANCE 110,924 123,324 143,025 116,769 121,848 TOTAL RESOURCES $ 313,549 $ 321,437 $ 274,166 $ 268,419 $ 236,398 ATHLETIC PROGRAMS FUND EXPENDITURES 2011 2012 2013 2014 2015 FUNCTION ACTUAL ACTUAL ACTUAL BUDGET BUDGET SALARIES AND WAGES $ 26,268 $ 24,878 $ 28,744 $ 23,970 $ 23,768 PERSONNEL BENEFITS 4,634 4,860 5,921 4,579 4,224 SUPPLIES 4,763 21,021 14,328 1,270 48,230 OTHER SERVICES/CHARGES 154,560 127,653 92,706 97,408 60,212 SUB-TOTAL EXPENDITURES 190,225 178,412 141,699 127,227 136,434 ENDING FUND BALANCE 123,324 143,025 132,467 141,192 99,964 TOTAL $ 313,549 $ 321,437 $ 274,166 $ 268,419 $ 236,398 City of Pasco,Washington 45 2015 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 2011 2012 2013 2014 2015 REVENUE ACTUAL ACTUAL ACTUAL BUDGET BUDGET CHARGES FOR SERVICES 1,188,594 1,290,780 1,405,287 1,393,625 1,281,952 MISCELLANEOUS 197,187 259,775 306,263 268,330 261,107 OTHER FINANCING SOURCES 185,000 INTERFUND TRANSFERS 8,000 200,000 TOTAL REVENUES 1,578,781 1,750,555 1,711,550 1,661,955 1,543,059 BEGINNING FUND BALANCE 126,244 42,785 34,980 59,501 TOTAL RESOURCES '-i-1,578,781 $ 1,876,799 $ 1,754,335 $ 1,696,935 $ 1,602,560 GOLFCOURSE FUND EXPENDITURES 2011 2012 2013 2014 2015 FUNCTION ACTUAL ACTUAL ACTUAL BUDGET BUDGET SUPPLIES 9,159 226 - 5,000 5,000 OTHER SERVICESICHARGES 1,443,378 1,648,788 1,711,125 1,672,164 1,520,660 CAPITAL OUTLAY - - - - - DEBT SERVICE 185,000 SUB-TOTAL EXPENDITURES 1,452,537 1,834,014 1,711,125 1,677,164 1,525,660 ENDING FUND BALANCE 126,244 42,785 43,210 19,771 76,900 TOTAL --i--1,578,781 $ 1,876,799 $ 1,754,335 $ 1,696,935 $ 1,602,560 City of Pasco,Washington 46 2015 Budget When the eagles are silent,the parrots begin to jabber. Sir Winston Churchill City of Pasco,Washington 47 2015 Budget Senior Citizen Center CITY MANAGER ADMINISTRATIVE& COMMUNITY SERVICES DIRECTOR RECREATION SERVICES MANAGER RECREATION SPECIALIST ADMIN ASST 1 REGISTERED NURSE PERSONNEL SUMMARY MONTHLY/ NUMBER OF EMPLOYEES HOURLY RANGE POSITION 2011 2012 2013 2014 2015 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 2015 Budget SENIOR CENTER FUND REVENUES 2011 2012 2013 2014 2015 REVENUE ACTUAL ACTUAL ACTUAL BUDGET BUDGET INTERGOVERNMENTAL 27,357 24,867 22,163 27,300 25,300 CHARGES FOR SERVICES - - - - - MISCELLANEOUS 64,825 61,155 73,719 57,650 50,750 INTERFUND TRANSFERS 230,000 224,500 190,000 240,000 250,000 TOTAL REVENUE 322,182 310,522 285,882 324,950 326,050 BEGINNING FUND BALANCE 47,121 90,895 43,617 7,509 9,038 TOTAL RESOURCES $ 369,303 $ 401,417 $ 329,499 $ 332,459 $ 335,088 SENIOR CENTER FUND EXPENDITURES 2011 2012 2013 2014 2015 FUNCTION ACTUAL ACTUAL ACTUAL BUDGET BUDGET SALARIES AND WAGES $ 127,879 $ 132,745 $ 133,996 $ 133,597 $ 145,827 PERSONNEL BENEFITS 42,039 41,549 47,838 50,728 54,825 SUPPLIES 8,597 26,020 6,856 7,100 9,800 OTHER SERVICES/CHARGES 99,893 157,486 130,031 121,770 118,687 CAPITAL OUTLAY SUB-TOTAL EXPENDITURES 278,408 357,800 318,721 313,195 329,139 ENDING FUND BALANCE 90,895 43,617 10,778 19,264 5,949 TOTAL $ 369,303 $ 401,417 $ 329,499 $ 332,459 $ 335,088 City of Pasco,Washington 49 2015 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 2011 2012 2013 2014 2015 REVENUE ACTUAL ACTUAL ACTUAL BUDGET BUDGET MISCELLANEOUS 68,183 70,200 74,185 67,965 68,850 TOTAL REVENUES 68,183 70,200 74,185 67,985 68,850 BEGINNING FUND BALANCE 77,934 49,514 71,561 94,963 120,150 TOTAL RESOURCES $ 146,117 $ 119,714 $ 145,746 $ 162,948 $ 189,000 MULTI-MODAL FACILITY FUND EXPENDITURES 2011 2012 2013 2014 2015 FUNCTION ACTUAL ACTUAL ACTUAL BUDGET BUDGET SUPPLIES 2,375 1,982 3,084 2,400 2,400 OTHER SERVICES/CHARGES 94,228 46,171 44,597 45,468 44,442 SUB-TOTAL EXPENDITURES 96,603 48,153 47,681 47,868 46,842 ENDING FUND BALANCE 49,514 71,561 98,065 115,080 142,158 TOTAL $ 146,117 $ 119,714 $ 145,746 $ 162,948 $ 189,000 City of Pasco,Washington 50 2015 Budget SCHOOLIMPACTFEES 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. SCHOOLIMPACT FUND REVENUES 2011 2012 2013 2014 2015 REVENUE ACTUAL ACTUAL ACTUAL BUDGET BUDGET CHARGES FOR SERVICES - 831,675 1,566,200 1,500,000 1,500,000 MISCELLANEOUS 140 249 100 100 TOTALREVENUES - 831,815 1,566,449 1,500,100 1,500,100 BEGINNING FUND BALANCE 2,248 2,348 1,800 TOTAL RESOURCES $ $ 831,815 $ 1,568,697 $ 1,502,448 $ 1,501,900 SCHOOL IMPACT FUND EXPENDITURES 2011 2012 2013 2014 2015 FUNCTION ACTUAL ACTUAL ACTUAL BUDGET BUDGET INTERAGENCY PASS THROUGH 829,567 1,566,997 1,500,000 1,500,000 SUB-TOTAL EXPENDITURES - 829,567 1,566,997 1,500,000 1,500,000 ENDING FUND BALANCE - 2,248 1,700 2,448 1,900 TOTAL $ $ 831,815 $ 1,568,697 $ 1,502,448 $ 1,501,900 City of Pasco,Washington 51 2015 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 2011 2012 2013 2014 2015 REVENUE ACTUAL ACTUAL ACTUAL BUDGET BUDGET MISCELLANEOUS 12,004 11,447 14,657 14,400 14,450 INTERFUND TRANSFERS 25,000 TOTAL REVENUES 12,004 11,447 39,657 14,400 14,450 BEGINNING FUND BALANCE 8,260 8,030 10,293 14,439 26,518 TOTAL RESOURCES $ 20,264 $ 19,477 $ 49,950 $ 28,839 $ 40,968 RIVERSHORE TRAIL & MARINA MAINTENANCE FUND EXPENDITURES 2011 2012 2013 2014 2015 FUNCTION ACTUAL ACTUAL ACTUAL BUDGET BUDGET SALARIES AND WAGES $ 19 $ 40 $ 79 $ 1,000 $ - PERSONNEL BENEFITS 4 15 23 177 - OTHER SERVICES/CHARGES 12,211 9,129 30,464 5,730 6,137 SUB-TOTAL EXPENDITURES 12,234 9,184 30,566 6,907 6,137 ENDING FUND BALANCE 8,030 10,293 19,384 21,932 34,831 TOTAL $ 20,264 $ 19,477 $ 49,950 $ 28,839 $ 40,968 City of Pasco,Washington 52 2015 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 2011 2012 2013 2014 2015 REVENUE ACTUAL ACTUAL ACTUAL BUDGET BUDGET TAXES $ 189,221 $ 194,453 $ 188,395 $ 201,209 $ 220,000 MISCELLANEOUS 14 20 8 TOTAL REVENUES 189,235 194,473 188,403 201,209 220,000 BEGINNING FUND BALANCE 21,410 14,271 8,286 8,285 23,906 TOTAL RESOURCES $ 210,645 $ 208,744 $ 196,689 $ 209,494 $ 243,906 SPECIAL LODGING ASSESSMENT FUND EXPENDITURES 2011 2012 2013 2014 2015 FUNCTION ACTUAL ACTUAL ACTUAL BUDGET BUDGET OTHER SERVICES/CHARGES $ 196,374 $ 200,458 $ 193,891 $ 201,209 $ 200,310 SUB-TOTAL EXPENDITURES 196,374 200,458 193,891 201,209 200,310 ENDING FUND BALANCE 14,271 8,286 2,798 8,285 43,596 TOTAL $ 210,645 $ 208,744 $ 196,689 $ 209,494 $ 243,906 City of Pasco,Washington 53 2015 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 2011 2012 2013 2014 2015 REVENUE ACTUAL ACTUAL ACTUAL BUDGET BUDGET TAXES $ 5,000 $ 5,000 $ 5,000 $ 5,000 $ 5,000 MISCELLANEOUS 7,507 8,551 7,507 7,500 7,500 INTERFUND TRANSFERS 5,000 TOTAL REVENUES 12,507 13,551 12,507 12,500 17,500 BEGINNING FUND BALANCE 10,558 8,482 6,633 3,809 1,326 TOTAL RESOURCES $ 23,065 $ 22,033 $ 19,140 $ 16,309 $ 18,826 LITTER ABATEMENT FUND EXPENDITURES 2011 2012 2013 2014 2015 FUNCTION ACTUAL ACTUAL ACTUAL BUDGET BUDGET SUPPLIES $ - $ - $ - $ $ - OTHER SERVICES/CHARGES 14,583 15,400 14,488 15,860 15,825 SUB-TOTAL EXPENDITURES 14,583 15,400 14,488 15,860 15,825 ENDING FUND BALANCE 8,482 6,633 4,652 449 3,001 TOTAL $ 23,065 $ 22,033 $ 19,140 $ 16,309 $ 18,826 City of Pasco,Washington 54 2015 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 2011 2012 2013 2014 2015 REVENUE ACTUAL ACTUAL ACTUAL BUDGET BUDGET CHARGES FOR SERVICES 16,897 3,868 36,917 4,000 5,000 FINES&FORFEITURES 52,882 41,896 48,356 30,500 30,500 MISCELLANEOUS 1,866 6,513 24,609 725 2,300 TOTAL REVENUES 71,645 52,277 109,882 35,225 37,800 BEGINNING FUND BALANCE 285,843 278,652 281,738 310,574 357,004 TOTAL RESOURCES $ 357,488 $ 330,929 $ 391,620 $ 345,799 $ 394,804 REVOLVING ABATEMENT FUND EXPENDITURES 2011 2012 2013 2014 2015 FUNCTION ACTUAL ACTUAL ACTUAL BUDGET BUDGET SUPPLIES $ 2,282 $ - $ - $ - $ - OTHER SERVICES/CHARGES 76,554 49,191 67,339 39,817 39,234 SUB-TOTAL EXPENDITURES 78,836 49,191 67,339 39,817 39,234 ENDING FUND BALANCE 278,652 281,738 324,281 305,982 355,570 TOTAL $ 357,488 $ 330,929 $ 391,620 $ 345,799 $ 394,804 City of Pasco,Washington 55 2015 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 2011 2012 2013 2014 2015 REVENUE ACTUAL ACTUAL ACTUAL BUDGET BUDGET TAXES $ 240,726 $ 239,744 $ 243,204 $ 220,000 $ 230,000 MISCELLANEOUS (14) 152 192 130 200 INTERFUND TRANSFERS 235,000 93,000 103,000 103,000 TOTAL REVENUE 475,712 332,896 346,396 323,130 230,200 BEGINNING FUND BALANCE 65,863 98,226 76,403 47,098 196,949 TOTAL RESOURCES $ 541,575 $ 431,122 $ 422,799 $ 370,228 $ 427,149 TRAC DEVELOPMENT & OPERATING FUND EXPENDITURES 2011 2012 2013 2014 2015 FUNCTION ACTUAL ACTUAL ACTUAL BUDGET BUDGET SUPPLIES $ - OTHER SERVICES/CHARGES 340,660 249,937 117,969 250,000 250,000 CAPITAL OUTLAY - - - - - DEBT SERVICE 102,689 104,782 102,436 104,127 SUB-TOTAL EXPENDITURES 443,349 354,719 220,405 354,127 250,000 ENDING FUND BALANCE 98,226 76,403 202,394 16,101 177,149 TOTAL $ 541,575 $ 431,122 $ 422,799 $ 370,228 $ 427,149 City of Pasco,Washington 56 2015 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 2011 2012 2013 2014 2015 REVENUE ACTUAL ACTUAL ACTUAL BUDGET BUDGET CHARGES FOR SERVICES 179,985 148,047 157,581 144,200 170,000 MISCELLANEOUS 1,092 2,442 2,495 2,000 1,800 INTERFUND TRANSFERS 320,000 TOTAL REVENUES 501,077 150,489 160,076 146,200 171,800 BEGINNING FUND BALANCE 1,494,682 1,591,249 1,741,738 1,831,003 1,985,525 TOTALRESOURCES $ 1,995,759 $ 1,741,738 $ 1,901,814 $ 1,977,203 $ 2,157,325 PARK DEVELOPMENT FUND EXPENDITURES 2011 2012 2013 2014 2015 FUNCTION ACTUAL ACTUAL ACTUAL BUDGET BUDGET INTERFUND TRANSFERS $ 404,510 $ $ 80,000 $ 265,000 $ 490,000 SUB-TOTAL EXPENDITURES 404,510 - 80,000 265,000 490,000 ENDING FUND BALANCE 1,591,249 1,741,738 1,821,814 1,712,203 1,667,325 TOTAL $ 1,995,759 $ 1,741,738 $ 1,901,814 $ 1,977,203 $ 2,157,325 City of Pasco,Washington 57 2015 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 2011 2012 2013 2014 2015 REVENUE ACTUAL ACTUAL ACTUAL BUDGET BUDGET TAXES $ 918,161 $ 950,646 $ 1,019,913 $ 800,000 $ 900,000 MISCELLANEOUS 1,384 3,512 3,066 2,000 26,000 INTERFUND TRANSFERS 200,000 TOTAL REVENUE 1,119,545 954,158 1,022,979 802,000 926,000 BEGINNING FUND BALANCE 2,140,293 2,032,716 2,262,793 2,939,935 3,557,515 TOTAL RESOURCES $ 3,259,838 $ 2,986,874 $ 3,285,772 $ 3,741,935 $ 4,483,515 CAPITAL IMPROVEMENTS FUND EXPENDITURES 2011 2012 2013 2014 2015 FUNCTION ACTUAL ACTUAL ACTUAL BUDGET ACTUAL INTERFUND TRANSFERS $ 1,227,122 $ 724,081 $ 309,605 $ 1,284,000 $ 1,643,000 SUB-TOTAL EXPENDITURES 1,227,122 724,081 309,605 1,284,000 1,643,000 ENDING FUND BALANCE 2,032,716 2,262,793 2,976,167 2,457,935 2,840,515 TOTAL $ 3,259,838 $ 2,986,874 $ 3,285,772 $ 3,741,935 $ 4,483,515 City of Pasoo,Washington 58 2015 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 2011 2012 2013 2014 2015 REVENUE ACTUAL ACTUAL ACTUAL BUDGET BUDGET INTERGOVERNMENTAL 128,771 179,109 209,965 201,000 201,000 MISCELLANEOUS 688 874,819 977,080 1,001,000 1,147,600 OTHER FINANCING SOURCES 700,000 TOTAL REVENUE 129,459 1,753,928 1,187,045 1,202,000 1,348,600 BEGINNING FUND BALANCE 885,164 1,004,623 920,871 952,297 1,136,302 TOTAL RESOURCES $ 1,014,623 $ 2,758,551 $ 2,107,916 $ 2,154,297 $ 2,484,902 ECONOMIC DEVELOPMENT FUND EXPENDITURES 2011 2012 2013 2014 2015 FUNCTION ACTUAL ACTUAL ACTUAL BUDGET BUDGET SUPPLIES $ - $ 12,382 $ 15,905 $ 15,000 $ 26,000 OTHER SERVICES/CHARGES 10,000 317,557 293,623 276,742 360,497 INTERFUND TRANSFERS - 450,000 200,000 125,000 CAPITAL OUTLAY 1,507,741 - 147,760 257,760 DEBT SERVICE 245,096 245,096 730,553 SUB-TOTAL EXPENDITURES 10,000 118371680 1,004,624 884,598 1,499,810 ENDING FUND BALANCE 1,004,623 920,871 1,103,292 1,269,699 985,092 TOTAL $ 1,014,623 $ 2,758,551 $ 2,107,916 $ 2,154,297 $ 2,484,902 City of Pasco,Washington 59 2015 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 2011 2012 2013 2014 2015 REVENUE ACTUAL ACTUAL ACTUAL BUDGET BUDGET TAXES $ 236,312 $ 239,744 $ 243,204 $ 230,000 $ 230,000 MISCELLANEOUS 15,577 20,513 32,467 25,800 30,870 OTHER FINANCING SOURCES 60,000 629,000 TOTAL REVENUES 311,889 889,257 275,671 255,800 260,870 BEGINNING FUND BALANCE 12,967 73,846 136,167 145,429 114,532 TOTAL RESOURCES $ 324,856 $ 963,103 $ 411,838 $ 401,229 $ 375,402 STADIUMICONVENTION CENTER FUND EXPENDITURES 2011 2012 2013 2014 2015 FUNCTION ACTUAL ACTUAL ACTUAL BUDGET BUDGET SUPPLIES $ - $ - $ - $ - $ - OTHER SERVICES/CHARGES 126,322 136,381 182,493 140,340 139,035 INTERFUND TRANSFERS - 221,180 - - - CAPITAL OUTLAY - - - - DEBT SERVICE 124,688 469,375 127,188 127,187 127,188 SUB-TOTAL EXPENDITURES 251,010 826,936 309,681 267,527 266,223 ENDING FUND BALANCE 73,846 136,167 102,157 133,702 109,179 TOTAL $ 324,856 $ 963,103 $ 411,838 $ 401,229 $ 375,402 City of Pasco,Washington 60 2015 Budget DEBT SERVICE FUNDS Funds established to account for the accumulation of resources Tor, and the payment ot,general long-term debt principal and interest. City of Pasco,Washington 61 2015 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 2011 2012 2013 2014 2015 REVENUE ACTUAL ACTUAL ACTUAL BUDGET BUDGET MISCELLANEOUS 608,157 252,294 158,693 175,304 192,270 OTHER FINANCING SOURCES 378,939 129,074 3,013,688 TOTAL REVENUES 608,157 631,233 287,767 3,188,992 192,270 BEGINNING FUND BALANCE 1,002,119 1,165,750 1,172,461 1,236,611 1,032,081 TOTAL RESOURCES -T-1,610,276 $ 1,796,983 $ 1,460,228 $ 4,425,603 $ 1,224,351 LID GUARANTEE AND DEBT SERVICE FUND EXPENDITURES 2011 2012 2013 2014 2015 FUNCTION ACTUAL ACTUAL ACTUAL BUDGET BUDGET OTHER SERVICES/CHARGES $ - $ - $ 14,278 $ - $ - INTERFUNDTRANSFERS 35,322 378,939 129,074 3,113,688 100,000 DEBT SERVICE 409,204 245,563 295,143 134,815 184,524 SUB-TOTAL EXPENDITURES 444,526 624,522 438,495 3,248,503 284,524 ENDING FUND BALANCE 1,165,750 1,172,461 1,021,733 1,177,100 939,827 TOTAL $ 1,610,276 $ 1,796,983 $ 1,460,228 $ 4,425,603 $ 1,224,351 City of Pasco,Washington 62 2015 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 2011 2012 2013 2014 2015 REVENUE ACTUAL ACTUAL ACTUAL BUDGET BUDGET TAXES $ 527,865 $ 522,379 $ 514,967 $ 138,500 $ 138,000 MISCELLANEOUS 374 793 596 175 100 TOTAL REVENUES 528,239 523,172 515,563 138,675 138,100 BEGINNING FUND BALANCE 335,186 336,470 336,638 336,688 356,194 TOTAL RESOURCES $ 863,425 $ 859,642 $ 852,201 $ 475,363 $ 494,294 G . O. BOND FUND EXPENDITURES 2011 2012 2013 2014 2015 FUNCTION ACTUAL ACTUAL ACTUAL BUDGET BUDGET OTHER SERVICES/CHARGES $ - $ - $ - $ - $ - DEBT SERVICE 526,955 523,004 518,704 133,850 128,100 SUB-TOTAL EXPENDITURES 526,955 523,004 518,704 133,850 128,100 ENDING FUND BALANCE 336,470 336,638 333,497 341,513 366,194 TOTAL $ 863,425 $ 859,642 $ 852,201 $ 475,363 $ 494,294 City of Pasco,Washington 63 2015 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 2015 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 2011 2012 2013 2014 2015 REVENUE ACTUAL ACTUAL ACTUAL BUDGET BUDGET INTERGOVERNMENTAL 1,793,399 685,467 1,740,087 3,325,110 4,880,251 MISCELLANEOUS 322,500 7,196 - - - OTHER FINANCING SOURCES 168,000 - 50,000 - 140,000 INTERFUND TRANSFERS 2,516,604 3,576,121 4,478,413 5,767,106 10,926,491 TOTAL REVENUES 4,800,503 4,268,784 6,268,500 9,092,216 15,946,742 BEGINNING FUND BALANCE 819,192 1,440,400 1,033,325 141,854 505,166 TOTALRESOURCES -i-5,619,695 $ 5,709,184 $ 7,301,825 $ 9,234,070 $ 16,451,908 GENERAL CAPITAL PROJECTS FUND EXPENSES 2011 2012 2013 2014 2015 FUNCTION ACTUAL ACTUAL ACTUAL BUDGET BUDGET SUPPLIES 157 4,796 19,365 - - OTHERSERVICESICHARGES 11,968 364,873 5,193 - - INTERFUND TRANSFERS 520,000 255,087 - - - CAPITAL OUTLAY 3,647,170 3,863,103 7,078,494 9,196,324 13,675,091 DEBT SERVICE 168,000 SUB-TOTAL EXPENDITURES 4,179,295 4,675,859 7,103,052 9,196,324 13,675,091 ENDING FUND BALANCE 1,440,400 1,033,325 198,773 37,746 2,776,817 TOTAL $ 5,619,695 $ 5,709,184 $ 7,301,825 $ 9,234,070 $ 16,451,908 City of Pasco,Washington 65 2015 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 2015 Budget Public Works-Utilities un MANAGER vusuE woRKs pIPEROR fITY fN61NFfR PIF1D dVIBION OIAMDIVESION MANAGER MANAGER A[iOCIYR FNVIRONMFMY NDIHEEPMUM REGVUTIIX6 ASiT F1fID MM ASR II 40MIN MSiI IMSTRVMEM ADMIX ASSTI FII EFFC141ST DIVISIOXMOR TEtlI FOREMAX WATE0. CROSS SRpRMWM91 SMER WATER WM WATER PROCWMFII IPRIGATION MECHANIC DIBTPIBMION CONNECTION CdIECTON "e WENT TpF1TA8RlT REusE FACIun NFAW LRDST fDUCCTIOHC CHI"PUH! MIFFPV UAD PWV IIfAV'I PIANT EOVIPMIM COXMCCl10N MAw IEAD WORKER OPfMTOR OPEMT00. OPfMTOR FOUIPMEM OPEMTOR OPEMTOR SpF[U,US( FOVIPMCM OPEMTOR/ME CXWIC N"W, pyWF p1µE WWro MFAW FWIPMEM OPFMTDPC OPFMTORS OPEMTOP UTIEnY IgBORATOM MMNNN R 1 l EDUIPMEM Hew, ppFMTOR WMQR 1 RdFETY 1 OPEMTOR FOUIPMEM VTINIY PWIT MLM 1 S ___ f1 OPERATOR UTIl1iY MAINIEMNCE WOPKER IAB _ MIUM1 1 IMINRNNfR KWINRMNR WOPFfR 1EfNMICIHI MUMEW1 WORKER WRYER XGW KWIN2NHif£ REWAIEMAC 1 EOVIPMO!( B______-, MIEM WOPI2P OPEMTOR N90RER XEAW F0111PMEM DPEMTDR City of Pasco,Washington 67 2015 Budget PUBLIC WORKS PERSONNEL SUMMARY MONTHLY/ NUMBER OF EMPLOYEES HOURLY RANGE POSITION 2011 2012 2013 2014 2015 MIN - MAX PUBLIC WORKS DIRECTOR 0.60 0.60 0.60 0.60 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 1.16 1.16 6,206 SENIOR ENGINEER-UTILITY 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 2.00 28.71 -37.80 ASSOCIATE ENGINEER II 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 LABTECHNICIAN 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 7.00 8.00 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 14.50 16.50 18.00 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 5.00 5.00 6.00 8.00 18.81 -21.45 DEPARTMENT ASSISTANT II 0.50 0.50 0.50 16.58-21.82 ENGINEER TECH 0.50 0.50 18.94-24.94 ADMINISTRATIVE ASSISTANT I 1.50 1.50 1.50 0.85 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 TOTAL 48.60 45.60 46.10 50.31 55.81 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 2015 Budget WATERISEWER UTILITY FUND REVENUES 2011 2012 2013 2014 2013 REVENUE ACTUAL ACTUAL ACTUAL BUDGET BUDGET INTERGOVERNMENTAL - 8,152 41,848 341,000 50,000 CHARGES FOR SERVICES 16,684,027 17,913,736 17,850,903 19,607,899 20,523,155 MISCELLANEOUS 1,235,506 1,822,010 213,716 280,151 202,968 OTHER FINANCING SOURCES 2,112,462 2,224,145 13,221,020 1,622,000 11,810,000 INTERFUND TRANSFERS 450,000 200,000 TOTAL REVENUES 20,031,995 21,968,043 31,777,487 22,051,050 32,586,123 BEGINNING FUND BALANCE 10,768,257 8,842,900 5,822,906 13,680,959 6,444,905 TOTAL RESOURCES $30,800,252 $30,810,943 $37,600,393 $35,732,009 $ 39,031,028 WATERISEWER UTILITY FUND EXPENDITURES 2011 2012 2013 2014 2015 FUNCTION ACTUAL ACTUAL ACTUAL BUDGET BUDGET SALARIES AND WAGES $ 2,535,882 $ 2,461,588 $ 2,599,431 $ 3,046,772 $ 3,212,306 PERSONNELBENEFITS 913,062 952,672 1,113,138 1,366,174 1,503,878 SUPPLIES 1,226,114 1,160,367 1,121,492 1,793,770 1,946,110 OTHER SERVICES/CHARGES 6,802,929 6,947,008 7,291,511 8,511,283 9,149,349 INTERFUND TRANSFERS 214,931 4,895,237 252,913 93,852 - CAPITAL OUTLAY 3,895,664 3,596,303 8,312,043 9,223,714 15,383,389 DEBT SERVICE 6,368,770 4,974,862 6,660,615 5,427,019 4,975,967 SUB-TOTAL EXPENDITURES 21,957,352 24,988,037 27,351,143 29,462,584 36,170,999 ENDING FUND BALANCE 8,842,900 5,822,906 10,249,250 6,269,425 2,860,029 TOTAL $30,800,252 $30,810,943 $37,600,393 $35,732,009 $ 39,031,028 City of Pasco,Washington 69 2015 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 2015 Budget Equipment Rental CITY MANAGER PUBLIC WORKS DIRECTOR FIELD DIVISION MANAGER ADMIN DEPARTMENT ASSISTANT I - ASSISTANT II ASST FIELD DIVISION MANAGER CHIEF MECHANIC MECHANICS PERSONNEL SUMMARY MONTHLY/ NUMBER OF EMPLOYEES HOURLY RANGE POSITION 2011 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 0.50 0.50 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 ENGINEER TECH 0.50 0.50 0.50 18.94-24.94 ADMINISTRATIVE ASSISTANT I 0.30 0.30 0.95 0.95 0.95 16.17-21.28 TOTAL 4.30 4.30 5.10 5.10 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 2015 Budget EQUIPMENT RENTAL OPERATING FUND REVENUES GOVERNMENTAL TYPE ACTIVITIES 2011 2012 2013 2014 2015 REVENUE ACTUAL ACTUAL ACTUAL BUDGET BUDGET MISCELLANEOUS 815,486 1,023,248 863,960 951,479 1,168,336 TOTAL REVENUES 815,486 1,023,248 863,960 951,479 1,168,336 BEGINNING FUND BALANCE 267,982 183,002 263,497 116,237 35,225 TOTAL RESOURCES $ 1,083,468 $ 1,206,250 $ 1,127,457 $ 1,067,716 $ 1,203,561 EQUIPMENT RENTAL OPERATING FUND EXPENDITURES GOVERNMENTAL TYPE ACTIVITIES 2011 2012 2013 2014 2015 FUNCTION ACTUAL ACTUAL ACTUAL BUDGET BUDGET SALARIES AND WAGES $ 182,630 $ 191,301 $ 231,436 $ 200,774 $ 291,009 PERSONNEL BENEFITS 58,649 69,161 92,975 102,676 131,422 SUPPLIES 569,263 576,914 556,674 594,300 599,250 OTHER SERVICESICHARGES 89,924 105,377 139,029 160,751 137,372 CAPITAL OUTLAY - 8,100 SUB-TOTAL EXPENDITURES 900,466 942,753 1,020,114 1,058,501 1,167,153 ENDING FUND BALANCE 183,002 263,497 107,343 9,215 36,408 TOTAL $ 1,083,468 $ 1,206,250 $ 1,127,457 $ 1,067,716 $ 1,203,561 City of Pasco,Washington 72 2015 Budget EQUIPMENT RENTAL OPERATING FUND REVENUES BUSINESS TYPE ACTIVITIES 2011 2012 2013 2014 2015 REVENUE ACTUAL ACTUAL ACTUAL BUDGET BUDGET MISCELLANEOUS $ 353,366 $ 420,281 $ 325,567 $ 319,525 $ 360,379 TOTAL REVENUES 353,366 420,281 325,567 319,525 360,379 BEGINNING FUND BALANCE 116,130 90,004 169,842 223,358 110,069 TOTAL RESOURCES $ 469,496 $ 510,285 $ 495,409 $ 542,883 $ 470,448 EQUIPMENT RENTAL OPERATING FUND EXPENDITURES BUSINESS TYPE ACTIVITIES 2011 2012 2013 2014 2015 FUNCTION ACTUAL ACTUAL ACTUAL BUDGET BUDGET SALARIES AND WAGES $ 68,688 $ 68,411 $ 44,173 $ 88,434 $ 55,903 PERSONNEL BENEFITS 22,458 23,245 16,355 31,606 25,699 SUPPLIES 243,075 225,049 233,132 251,600 251,600 OTHER SERVICES/CHARGES 45,271 23,738 47,394 51,600 36,496 CAPITAL OUTLAY SUB-TOTAL EXPENDITURES 379,492 340,443 341,054 423,240 369,698 ENDING FUND BALANCE 90,004 169,842 154,355 119,643 100,750 TOTAL $ 469,496 $ 510,285 $ 495,409 $ 542,883 $ 470,448 City of Pasco,Washington 73 2015 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 2011 2012 2013 2014 2015 REVENUE ACTUAL ACTUAL ACTUAL BUDGET BUDGET MISCELLANEOUS 835,051 1,002,036 1,050,719 1,017,813 1,105,451 OTHER FINANCING SOURCES 57,604 32,287 96,000 43,890 487,457 INTERFUND TRANSFERS 435,000 212,000 334,500 115,480 TOTAL REVENUES 892,655 1,469,323 1,358,719 1,396,203 1,708,388 BEGINNING FUND BALANCE 2,932,297 3,323,044 3,776,974 4,338,124 4,595,482 TOTALRESOURCES $ 3,824,952 $ 4,792,367 $ 5,135,693 $ 5,734,327 $ 6,303,870 EQUIPMENT RENTAL REPLACEMENT FUND EXPENDITURES GOVERNMENTAL TYPE ACTIVITIES 2011 2012 2013 2014 2015 FUNCTION ACTUAL ACTUAL ACTUAL BUDGET BUDGET SUPPLIES $ 84,154 $ 141,151 $ - $ 31,356 $ 97,292 INTERFUND TRANSFERS 3,014 - - - - CAPITAL OUTLAY 414,740 874,242 686,787 1,411,965 737,084 DEBT SERVICE SUB-TOTAL EXPENDITURES 501,908 1,015,393 686,787 1,443,321 834,376 ENDING FUND BALANCE 3,323,044 3,776,974 4,448,906 4,291,006 5,469,494 TOTAL $ 3,824,952 $ 4,792,367 $ 5,135,693 $ 5,734,327 $ 6,303,870 City of Pasco,Washington 74 2015 Budget EQUIPMENT RENTAL REPLACEMENT FUND REVENUES BUSINESS TYPE ACTIVITIES 2011 2012 2013 2014 2015 REVENUE ACTUAL ACTUAL ACTUAL BUDGET BUDGET MISCELLANEOUS 320,959 487,863 467,960 484,680 756,315 OTHER FINANCING SOURCES - - - INTERFUND TRANSFERS 217,945 158,000 TOTAL REVENUES 538,904 487,863 625,960 484,680 756,315 BEGINNING FUND BALANCE 1,453,245 1,417,472 1,885,263 2,223,152 2,057,657 TOTAL RESOURCES --i-1,992,149 $ 1,905,335 $ 2,511,223 $ 2,707,832 $ 2,813,972 EQUIPMENT RENTAL REPLACEMENT FUND EXPENDITURES BUSINESS TYPEACTIVITIES 2011 2012 2013 2014 2015 FUNCTION ACTUAL ACTUAL ACTUAL BUDGET BUDGET CAPITAL OUTLAY $ 574,677 $ 20,072 $ 289,396 $ 669,730 $ 312,617 SUB-TOTAL EXPENDITURES 574,677 20,072 289,396 669,730 312,617 ENDING FUND BALANCE 1,417,472 1,885,263 2,221,827 2,038,102 2,501,355 TOTAL $ 1,992,149 $ 1,905,335 $ 2,511,223 $ 2,707,832 $ 2,813,972 City of Pasco,Washington 75 2015 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 costs. MEDICAL/DENTAL INSURANCE FUND REVENUES 2011 2012 2013 2014 2015 REVENUE ACTUAL ACTUAL ACTUAL BUDGET BUDGET CHARGES FOR SERVICES $ 3,645,336 $ 3,953,114 $ 4,882,241 $ 5,717,148 $ 5,756,995 MISCELLANEOUS 1,006 1,246 701 1,250 1,250 TOTAL REVENUES 3,646,342 3,954,360 4,882,942 5,718,398 5,758,245 BEGINNING FUND BALANCE 1,102,726 580,420 141,404 608,869 689,156 TOTAL RESOURCES T-4,749.068 $ 4,534,780 $ 5,024,346 $ 6,327,267 $ 6,447,401 MEDICAL/DENTAL INSURANCE FUND EXPENDITURES 2011 2012 2013 2014 2015 FUNCTION ACTUAL ACTUAL ACTUAL BUDGET BUDGET SUPPLIES $ - $ - $ - $ - $ - OTHER SERVICES/CHARGES 4,168,648 4,393,376 4,844,950 5,181,891 5,430,129 SUB-TOTAL EXPENDITURES 4,168,648 4,393,376 4,844,950 5,181,891 5,430,129 ENDING FUND BALANCE 580,420 141,404 179,396 1,145,376 1,017,272 TOTAL $ 4,749,068 $ 4,534,780 $ 5,024,346 $ 6,327,267 $ 6,447,401 City of Pasco,Washington 76 2015 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 2011 2012 2013 2014 2015 REVENUE ACTUAL ACTUAL ACTUAL BUDGET BUDGET MISCELLANEOUS $ 796 $ 286 $ 17 $ $ TOTAL REVENUES 798 286 17 - - BEGINNING FUND BALANCE 13,047 12,811 12,828 12,821 12,329 TOTAL RESOURCES $ 13,845 $ 13,097 $ 12,845 $ 12,821 $ 12,329 CENTRAL STORES FUND EXPENDITURES 2011 2012 2013 2014 2015 FUNCTION ACTUAL ACTUAL ACTUAL BUDGET BUDGET SUPPLIES $ 1,034 $ 269 $ $ 500 $ 500 SUB-TOTAL EXPENDITURES 1,034 269 - 500 500 ENDING FUND BALANCE 12,811 12,828 12,845 12,321 11,829 TOTAL $ 13,845 $ 13,097 $ 12,845 $ 12,821 $ 12,329 City of Pasco,Washington 77 2015 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 2015 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 2011 2012 2013 2014 2015 REVENUE ACTUAL ACTUAL ACTUAL BUDGET BUDGET CHARGES FOR SERVICES 16,397 17,517 16,491 16,127 16,885 MISCELLANEOUS 286 597 582 550 100 TOTAL REVENUES 16,683 18,114 17,073 16,677 16,985 BEGINNING FUND BALANCE 383,484 400,067 418.181 434,848 452,239 TOTAL RESOURCES $ 400,167 $ 418,181 $ 435,254 $ 451,525 $ 469,224 CITY VIEW CEMETERY ENDOWMENT FUND EXPENDITURES 2011 2012 2013 2014 2015 FUNCTION ACTUAL ACTUAL ACTUAL BUDGET BUDGET INTERFUND TRANSFERS $ 100 $ $ $ $ SUB-TOTAL EXPENDITURES 100 - - - - ENDING FUND BALANCE 400,067 418,181 435,254 451,525 469,224 TOTAL $ 400,167 $ 418,181 $ 435,254 $ 451,525 $ 469,224 City of Pasco,Washington 79 2015 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 2015 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 2011 2012 2013 2014 2015 REVENUE ACTUAL ACTUAL ACTUAL BUDGET BUDGET INTERGOVERNMENTAL 45,132 42,979 47,624 47,624 51,700 MISCELLANEOUS (13,751) 194,038 450,877 32,575 47,337 TOTAL REVENUES 31,381 237,017 498,501 80,199 99,037 BEGINNING FUND BALANCE 1,748,682 1,667,133 1,808,460 1,409,455 1,461,887 TOTAL RESOURCES $ 1,780,063 $ 1,904,150 $ 2,306,961 $ 1,489,654 $ 1,560,924 OLD FIRE PENSION FUND EXPENSES 2011 2012 2013 2014 2015 FUNCTION ACTUAL ACTUAL ACTUAL BUDGET BUDGET SALARIES AND WAGES $ 96,850 $ 92,890 $ 152,287 $ 100,000 $ 100,980 OTHER SERVICES/CHARGES 16,080 2,800 3,915 3,219 3,398 SUBTOTAL EXPENDITURES 112,930 95,690 156,202 103,219 104,378 ENDING FUND BALANCE 1,667,133 1,808,460 2,150,759 1,386,435 1,456,546 TOTAL $ 1,780,063 $ 1,904,150 $ 2,306,961 $ 1,489,654 $ 1,560,924 City of Pasco,Washington 81 2015 Budget OLD FIRE MEDICAL (OPEB) FUND The Old Fire Medical(OPER)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 2011 2012 2013 2014 2015 REVENUE ACTUAL ACTUAL ACTUAL BUDGET BUDGET MISCELLANEOUS $ 102,727 $ 194,885 $ 558,639 $ 34,400 $ 40,150 TOTAL REVENUES 102,727 194,885 558,639 34,400 40,150 BEGINNING FUND BALANCE 1,992,531 1,989,863 2,074,744 1,360,244 1,051,449 TOTAL RESOURCES —i--2,095,258 $ 2,184,748 $ 2,633,383 $ 1,394,644 $ 1,091,599 OLD FIRE MEDICAL (OPEB) FUND EXPENSES 2011 2012 2013 2014 2015 FUNCTION ACTUAL ACTUAL ACTUAL BUDGET BUDGET PERSONNEL BENEFITS $ 97,115 $ 107,204 $ 113,471 $ 117,925 $ 96,534 OTHER SERVICES/CHARGES 8,280 2,800 3,190 3,449 2,974 SUB-TOTAL EXPENDITURES 105,395 110,004 116,661 121,374 99,508 ENDING FUND BALANCE 1,989,863 2,074,744 2,516,722 1,273,270 992,091 TOTAL $ 2,095,258 $ 2,184,748 $ 2,633,383 $ 1,394,644 $ 1,091,599 City of Pasco,Washington 82 2015 Budget CAPITAL PROJECTS City of Pasco 83 2015 Budget ORDINANCE NO. AN ORDINANCE ADOPTING THE CITY OF PASCO CAPITAL PROJECTS BUDGET FOR THE YEAR 2015 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 2015;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 Protect Title 2014 (Decrease) Protect 2015 General Prolects(2014 Continuedl Continuing Fire Alerting Systems 205,820 54,996 - 260,816 Continuing Muni Courthouse 3,734,208 140,358 - 3,874,566 2014 Supp New Police Station - 5,739,000 - 5,739,000 Continuing Financial System-HR&Payroll 197,762 (1,214) - 196,548 Continuing Financial System-Financials 233,214 2,785 - 235,999 Continuing Financial System-Utility,&Proj Acctg 275,024 17,663 292,687 Total General Projects(2014) 4,646,028 5,953,588 10,599,616 Park&Facilities(2014 Continued) Continuing Animal Shelter Facility 203,000 - - 203,000 Continuing 30 Acre Park NW Quad 600,000 350,000 - 950,000 Continuing Three Rivers Park 210,000 245,000 - 455,000 Continuing Memorial Shelter&ADA Path 100,000 - - 100,000 2014 Supp New Richardson Pool Demolition 165,000 165,000 Total Park&Facilities(2014) 1,113,000 760,000 1,873,000 Park&Facilities(New 20151 2015 New Railroad Underpass Trall 40,000 40,000 Total Park&Facilities(2015) 40,000 40,000 E&I Develop(2014 Continuedl Continuing Farm Share-Valve/Mete-ISCADA 2014 Re 107,760 107,760 Total E&I Projects(2014) 107,760 107,760 E&I Develop(2015 New) 2015 New Farm Circle 7-Swing Arm 125,000 125,ODO Total E&I Development Construction 125,000 125,000 Street Construction 12014 Continued) Roads Continuing Road 68 Improvements(Phase II) 1,700,000 - - 1,700,000 Continuing Poweriina Road 1,190,907 - - 1,190,907 Continuing Argent Road(Road 44 to 20th Ave) 2,400,000 (1,764,162) - 635,838 Continuing Oregon Ave(SR397)-Phase) 1,582,400 1,000,000 - 2,582,400 Continuing Oregon A"(SR397)-Phase 2 192,560 - - 192,560 Continuing Oregon Ave(SR397)-Entrance(Ph 2 Inters 48,390 58,227 - 106,617 Continuing Lewis Street Demolish-Phase) 578,035 19,298 - 597,333 Continuing Dual RT SB Road 68 630,000 228,275 - 858,275 2014 Supp New Road 68-Triple Right - 400,000 - 400,000 2014 Supp New 20th Ave Access Management - 600,000 - 600,000 Continuing 2014 Alley Hard Surfacing(Chip Sealing) - 110,000 - 110,000 2014 Supp New Sylvester Neigborhood-ParkSt(5th) 100,000 - - 100,000 sionels Continuing Interconnect Road 68 Signals 250,000 (7,206) - 242,794 Continuing Traffic Signal Controller Upgrade 1.601,274 855,437 - 2,456,711 Continuing Bus Pre-Exemption @ CBC/Argent 45,563 - - 45,563 Ramps&Under/Over Passes Continuing Lewis St One Way Couplets 215,600 - - 215,600 Continuing Lewis St Overpass 5.951,943 65,783 6,017,726 Total Street Construction(2014) 16,486,672 1,565,652 18,052,324 Street Construction(New 20151 Roads 2015 New Chapel Hill Extension-Street - - 60,000 60,000 2015 New 2015 Alley Hard Surfacing(Chip Sealing) - - 135,600 135,600 $Mna(a - 2015 New Road 68&Court St Signal 250,000 250,000 Total StreetConstruction(2015) 445,600 445,600 Water Construction(2014 Continuedl Continuing Columbia Water Supply Project 674,767 5,834,783 - 6,509,550 Cit,d Pe..,W..Nngton a. 2014 Budget Continuing East Side Booster Station Upgrade(BS 2.1) 500,000 362,600 - 862,600 Continuing Butterfield WTP 241n.Valve Replace 260,000 (245,716) 245,716 260,000 Continuing Butterfield WTP-South Basin Drain By-Pas 70,000 (70,000) 70,000 70,000 2014 Supp New Butterfield WTP-Intake Screens - 299,077 714,073 1,013,150 Distribution-Extensions 2014 Supp New Wameft Pipeline 10,000 (10,000) 600,000 600,000 2014 Supp New WTR Line Ext-County Rd 100/Dent Rd 372,500 - - 372,500 2014 Supp New 2014 Annual Water Line Ext - 210,467 - 210,467 2014 Supp New Water Line Extension-PW RF 60,000 60,000 Total Water Construction(2014) 1,887,267 6,441,211 1,629,789 9,958,267 Water Construction INew 20151 Plants.Meters.&Pum Stations 2015 New West Side Water Treatment Plant Filters - - 1,350,000 1,350,000 Distribution-Extensions 2015 New 2015 Annual Water Line Upsize Match - - 100,000 100,000 2015 New Water Line Ext-Chapel Hill Blvd. - - 18,000 18,000 Distribution-Replacemerd 2015 New 2015 Water Line Replacement 19,000 19,000 Total Water Construction(2015) 1,487,000 1,487,000 Irrigation Construction 12014 Continued) Continuing Well House -Linda Loviisa 59,900 - - 59,900 Continuing 2013 Well House -First Place 60,000 (59,856) 144 Total Irrigation Construction(2014) 119,900 (59,856) 6D,044 Irrigation Construction(Now 20151 2015 New Well House Additions Road 52 - - 65,000 65,000 2015 New Irrigation Line Ext-Chapel Hill 10,000 10,000 Total Irrlg Construction(2015) 75,000 75,000 Sewer Construction(2014 Continued) Plant and Lift Stations Continuing 2013 W WTP Imp-Screw Press 500,000 - - 500,000 Continuing WWTP-Primary Clarifier No.3 2,340,000 201,508 - 2,541,508 Collections-Extensions 2014 Supp New 30"Main(NWArea) 399,597 (232,597) 4,968,000 5,135,000 Collections-Replacements Continuing 2014 Annual Sewer Line Re-lining Program 400,001) (193,063) 182,992 389,929 Continuing West Pasco Trunk Sewer Repair 445,000 (445,000) 1,315,000 1,315,000 Total Sewer Construction(2014) 4,084,597 (669,152) 6,465,992 9,881,437 Sewer Construction(New 2015) Pant and Lift Stations 2015 New Plant Roof Railing - - 125,000 125,000 2015 New Lift Station-Pearl Street - - 23,000 23,000 Collections-Extensions 2015 New 2015 Annual Sewer Lina Extension - - 100,000 100,000 2015 New Chapel Hill Blvd.Extension-Sewer - - 350,000 350,000 Collections-Reolacements 2015 New 2015 Annual Sewer Line Re-lining Program 110,000 110,000 Total Sewer Construction(2015) 708,000 708,000 PWRF Construction 12014 Continued) Continuing Phase 3-BOD Anaerobic Pond(8 MG) 2,100,000 (452,050) - 1,647,950 Continuing Phase 3-BOD-Screw Press 255,000 - - 255,000 Continuing Phase 6-Valve/Meter/SCADA 2014 Replac 100,817 100,817 Total PWRF Construction(2014) 2,455,817 (452,050) 2,003,767 Stonmeeter Construction(2014 Continued) 2014 Supp New Storm RetroFit($100K of$170K) 100,000 100,000 Total Stormwaler Construction(2014) 100,000 100,000 Stonnwaler Construction(New 20151 Continuing Chapel Hill Blvd Extend-Stannwater 10,000 10.000 Total Stomnwater Construction(2015) 10,000 10,000 TOTAL CIP BUDGET 30,901,041 13,679,393 10,946,381 55,526,815 TOTAL 2014 CONTINUING 30,901,041 13,639,393 8,095,781 52,636,215 TOTAL 2015 NEW - 40,000 2,850,600 2,890,600 Section Two: This Ordinance shall be in full force and effect an January 1,2015 PASSED by the City Council of the City of Pasco this 15th day of December,2014. ATTEST: DEBRA L.CLARK,CITY CLERK MATT WATKINS,MAYOR APPROVED AS TO FORM: LELAND B.KERR,CITY ATTORNEY City sf Pasw,Washington 85 2014 Budget INDIVIDUAL PROJECT SHEETS Project# 1 1 Summary Project Description: project Manager. Ahmad oaynumi and Reuel Wempel Add a swing arm to Circle 7 and install small circle on the northeast Lead Department: ESI. Actual side of Circle 7 to be controlled Design Start Date: by Circle 7. Bid Opening: Award: Increase field capacity by 45 acres allowing more disposal of reuse Accepted by Council: water and increased farm rents. Retainage Released: 111114 2014 CIP 2014 Revisediota/ Projeet to Eatlmated PlWmW Planned planned Expenditures Currant CUP Supplemental CIP Budget 6Yr Clp Date Year End Year Year Year BYdi Reovesf Estimate Plan 11/31/13 W14 1016 2016 2017 LemEuatlm — _ Fi1mW Enpreerin9 _ _ _ - - _ - lnbmdEgFrgMgmon,,,l Coandingxlas Malaids - 125,000 125,000 E4dp mRdA9 CmWuclion ConVcl.Ad�WaVlrea _ _ CotahvclionCmead-CaMd CaMrek IPLC Caaed SaNms01-Rae Melva - MataidTaen Otlur PidestinW Satires Cenlrqu Ju _ _ _ 1/1/14 2014 CIP 2014Revlsed Toro! ProjeRto Scheduled Srhedoled Sohaduird Scheduled Funding Sources currentell, Supplemental CIPBudgel 6Yr CIP Dap Year Year Year Year Budget Re uest Estimate Plan 12131113 2 31 3 2014 2015 2016 2017 E lolkvdopmeM(Fave)To Aa(N15i oebtl 125.000 125000 2015 Budget City of Pasco,Washington 87 Project# I CIP-12-02-G! Description:Summary Project New facility needed ter the ACA.Location and structure not Project Manager. Rick Tay determined at this time.Preliminary costs and design Lead Department: AUS €1 are complete. Design Stan Dale: Bid Opening: Award: Accepted by Council: Retainage Released: 11114 2014 CIP 2014 Revised TOW Project to Estimated Planned Planned Planned Expenditures Current CW supplemental CIPBudgen 6Yr CIP Date Year End Year Year Year Budget Request Eastman, Plan 12131113 2014 2015 2016 2017 Dxgn Dtlanal Erpreeiiq(Immo// 200,000 200,000 PrcpROWlFasemenb Extand Egin rg - - - AarydOms403,000 203,000 200,000 AgUafims Cast 01h, - Comuucticn Cmslaction CmU.1 1,041.000 1,041.000 ri r i iii 111/14 2014CIP 2014 Revisetl Total Protect t, Scheduled Scheduled .Srhedu/ed Scheduled Funding Sources Lurren[CIP SUVPiemental CIP Budge[ 6Yr CIP Date Year Year Year Year Budget Request Estimate Plan 12131113 1014 2015 2016 2017 C*ld lmprovenml FW 1.644.0001 1 203,000 1 t00000 1,041,000 t t it rri rrr 2015 Budget City of Pasco,Washington 88 1 1 Project# Summary Project Description; City proposes purchasing land in the vicinity of the north wast Project Manager: Rick T quadrant for a 30 acre community park. Lead Department: A&C5 Est. Actual Design Start Date: Bid Opening: Award: Accepted by Council: Retainage Released: r r 111114 2014 CIP 2014 Revised Total Project to Estimated Plannad Planned Planned Expenditures Current CIP Supplemental CIP Budget 6 Y CIP Date Year End Year Year Year Budget pest Estimate Plan 12/31/13 2014 2015 2016 2017 PmpIROWIEasemenb — . Edan#Eroineaine V40,000 40,000 Inlem4 apxw nN - OthaProlesconel6enuxeAppaiealaRecent.ElIn Enwamwnlal Aw Ikilione-Lad 500,000 Construction &lernd ErginexiM 10,000 Memel Eng4hq MgnV Inepal Candmulim CaMract 400.000 400,000 00.lfiww�o t x i ra 1/1/14 2014 CIP 201411"Ised Tetal Project to Scheduled Scheduled Scheduled Scheduled Funding Sources Current ClP Supplemental CIPBudget 6Yr CIP Date Year Year Yeor Year Budget Re pest Estimate Plan 12131113 2014 2015 2016 2017 Cepilelmpiov tFud A 680,000 660000 CommunityPak ilslrict ]0 000 70,000 2015 Budget City of Pasco,Washington 89 11111111111101 niffinillm Project# Summary Project Description: Develop a 5 acre park.Park will be located along the north side of Project Manager: Rick T Chapel Hill Boulevard at the Lead Department: ASCS Est, Actual intersection of Chapel Hill Boulevard 6 Saratoga.Structures will be Design Stan Date: contingent upon the needs of the Bid Opening: local residents. Award: The developer has identified property for the dedication to the City as a Accepted by Council: neighborhood park.Development timing will depend on growth in the Retainage Released: 111114 2014 CIP 2014 Revised Total Proisel to Estimated Planned Planned planned Expenditures Current CIP Supplements/ CIP Budget 6Yr CIP Daft Year End Year Year Year Budget Request Estimate Pqn 12/31/13 2014 2015 2016 2017 Deegn Filaml engineers ftnwy) 20,000 20,000 Beplaotvbasmeas Combuctbn Fxbnd Eameemli Inland FiMrFrq MAnB kwed Condmction Contract 385,000 365.00 Cons W @on Contrail-SemMary IFFIFIN Wall son Contred5erviwsal Other MiaeMxwus CoraMpeialn 1/1/14 2014 CIP 2014 Revised Toml Project to Scheduled Scheduled Scheduled Scla*ded Funding Sources Current CIP Supplemental CIPBudget6Yr CIP D13 aft Year Year Year Year Budget Request 6rtimate Plan 12 31 2014 2015 2016 2017 Pak D.dWnmt Fum NHPW 405.000 405.000 2015 Budget City of Pasco,Washington 90 a Project It 1 Summary a Engineering design of trail to cross under the railroad. Project Manager: Rick Tenray Lead Department A&Cs Est, Actual Design Stan Date: 111115 Bid Opening: Award: Accepted by Council: Retainage Released: „t t, 111114 2014 CIP 2014 R"Ised 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 12/31/13 2014 2015 2016 2017 Oman_ Edana Ewineaug(Primary) 40,000 4,000 E4emal Ergineai,g(Seecidmy) Inland Engirwe inyPrged M9m1 Dna Pmfessimd services rarely service Adaanmp&PaIrge - Perni War Mieell. 1/1/14 2014 CIP 2014 Revised Total ProjeR to Scheduled Scheduled Scheduled Scheduled Funding Sources Current CTP Supplemental CIPBudget 6Yr CIP Date Ymr Year Year Year Budget frequent Estimate Plan 12I31113 13 2074 2015 2016 2017 Cepld lmprwanent fur - 4,000 - 4,000 _ 2015 Budget City of Pasco,Washington 91 MR n-9.1111,101M Project# Summary Project Description: Road 68-Argent Street to 1-185 Changes to Road 88 eouhl of I- Projecl Manager: Jess 182 to impDwe traffic now. Lead Department: PW 0&M Est. Actual Design Start Date: Bid Opening: Award: Accepted by Council: Retainage Released: . r 1A114 2014 CIP 2014 Revised Total Project to Estimated Planned Planned Planned Expenditures Current CIP Supplemental CIP Budget 6Y CIP Date Year End Year Year Year Budget Request Estimate Plan 11/31113 2014 2018 2016 2017 Design &[.a lrypiiwaiip(Mount - Inlana6rdn inyPigect Memt 30,000 30,ODD pmplROWiFa _ Levi SODDD 50.000 CMdNdIM Contrail 284.000 264,OD0 [ rr 1/1/14 2014 CIP 20141tevlsedTotal Project to Scheduled Scheduled Scheduled Scheduled Fundi R9 Sources Current CIP Supplemental CIPBud,.t 6Yr CIP Date Year Year Year Year Bu4W Request Estimate Plan 12131113 2014 2015 2016 2017 Maid Street FUM 115,000 80,000 %.000 BTP Qan 229,000 229.000 2015 Budget City of Pasco,Washington 92 Project#MR 11rININK 1114m: Project Manager: Jess Lead Department: PW 0&M E;,(; Actual Design Start Date: Bid Opening: Award: Accepted by Council: Retainage Released: 1 t 1M114 2014 CAP 2014 Revlsed Total Projectro Estimated Planned Planned Planned Expenditures Current CM Supplemiental CIP Budget 6 Y CIP Date Year Erni Year Year Year Budget Request Estimate Plan 12/31/13 2014 2015 2016 2017 Design Ureal En4rieitq ftm,) 10,000 1Q000 IM al EnglneeregFfeled M9mt 50,000 501000 PmpIROWIEnemenb _ - tad 100,000 100,000 cenNuulon Uses!Engtmrn, Internal En,Pfq MpmV Inspect 10,000 10.000 CaWa1liel ectal Weise Equipmmt Rmlal Cmdtudion Cmitacl 653,000 653,000 t t,r t 1/1/14 2014 CIP 2014 Revised Total Project to Scheduled Scheduled Scheduled .4heduled Funding Sources CurrentcIp Supplemental CIPRudget 6Yr CIP Date Year Year Year Year Budget Request ausu to Plan 12131113 2014 2015 2016 2017 Mend Sheat Fud 137,000 60,000 77,000 State of Wadtii0M 6ranls(11B) 686.000 686,000 t .t lar 2015 Budget City of Pasco,Washington 93 1 _ Project# Description;Surarnary Project Chip seal gravel alleys.There are a total m 270 alleys in the City. Project Manager: Jess The Chip Seal program started in 1998.To date the City has Lead DepaMlent: M O&M Est. Actual NB:Total Gr completed 222 alleys leaving 48 alleys leaving 48 alleys remaining. Design Start Date: with C P5ST3 The City is completing 12 alleys per year so the program will be Bid Opening: finished in 4 years. Award: Accepted by Council: Retainage Released: 1M114 2014 CIP 2014 Revised Total Project to Estimaled Planned Planned Planned Expenditures Current C01 Supplemental Che Budget 6Y CIP Date Year End Year Year Year Budget Request Esda ste Plan 12/31/13 2014 2016 2016 2017 Coitred Insmsee maerals Equipawil Rental Cnndrudcn Cmaad 136,600 136,600 1/1/14 2014CIP 2014Rseised Total 11 Projectfo Scheduled Scheduled Scheduled Scheduled Pundhtg Sources Cumat CIP Supplemental CIPBudget 6Y CIP Date Year Year Year Year Budget Request Estimate Plan 1 12131113 2014 2015 2016 2017 CDDG 135,600 1 135 600 2015 Budget City of Pasw,Washington 94 oAw �, .� �.,.,o�.a,.e :�� � — _ . ,_ — O ��® ��... �, �„� Project# Summary Project Description: Add two banks of micro filters to the West Pasco Water Treatment Project Manager: Ahmad Oayouml and Teresa ReulJennings Plant to increase capacity from 6 million gallons per day to 12 Lead Department PW Admin EA &ohw million gallons per day. Design Sten Date: Bid Opening: Award: Accepted by Council: Retainage Released: 1/1114 2014 CIP 2014 Revised Total Project to Estimated Planned Planned Planned Expenditures Current CIP Supplemental CIP Budget 6 Y CIP Date Year End Year Year Year BudgofR oast Estimate Plan 12(31M 2014 2015 2016 2017 O Ign Erlemal Figinaeriip100,000 100,000 E4emal Ersneermli _ Inanal RigineahgP oat Myd Otha Profesaawal Sara. Sur"Y"il So"M Adwxlsinp&PCOWs _ P its Cow MiazNoxius PmpIRO eanenh - AoT4si0un Aoluiations Ont-Olpr ConWustlon Internal Bvr.PIG _ Materials Camtru .Canhad 1,250,000 1,250,000 consatimi 1/1/14 2014 CIP 2014 Revised Toml Project to Scheduled Scheduled Scheduled Scheduled Funding Sources CurrentOP Supplemental CIP Budget 6Yr CIP Date Year Year Year Year Budget Reaves Esdmate Plan 12 31 3 2014 2015 2016 2017 Water Rates O,pl d Emkpy m Shared wl C 1-11-%IRR 2015 Dahl ft coWs 1,350,000 1 1,350,000 t 2015 Budget City of Pasco,Washington 96 Projects 1 Description:Summary Projea Install approdmately 12.300 lineal feet of 12 inch ductile iron water Project Manager: line along Warned Road from Road 48 to Road 84.Existing water Lead Department: Est. Actual line(s)along Wemett range from 4 inch to 12 inch lines with some Design Stan Date: lines not interconnect to make a complete system.Reconnect Bid Opening: eaisOng services and appurtenances. Award: Accepted by Council: Retainage Released: TIVIVIRFARYNKFUNIF 111114 2014 CIP 2014Revised Total Project to Estimated Planned Planned Planned ExperMkures Current CIP Supplemental CIP Budget L6 Yr CIP Data Year End Year Year Year Budget Request Estimate Plan 12/31/13 2014 2015 2016 2017 Helen Palund Fivjmerim(Nd ey) 10,000 (10,000) ROODOD Inteml FnpmairelPrged Mare 50,000 Ohe Pro`aedanel Serums 5,000 Bvrsy n 8-i— 5.000 Adreeieng B Postage - 1.000Pamitaoche Miadlnmva 1,000PmpmON(Bue r n to ConMnxeon Paternal 60,.wnl 30000 (d alb 4p rq Mgme Inspect - CoxOucgmCmtncl 480,000 480,000 Mdeid TmgiO _ _ 10,000 - 10.000 Oher Prafmsimd Swn%n Oha Mismllaaaa Contlrgencles 18,000 - 18,000 r it 1/1/14 2014 CIP 2014 Revised7om1 Preleetro Scheduled Scheduled Scheduled Scheduled Funding Sourms Current CBe Supplemental C1PBudget 6Yr CIP Date Year Year Year Year BudjW Request Estimate Plan 12131113 2014 2015 2016 2017 Wrier Farm �io.m (10.000) _ - 2015Dablpmmede - 600.000 800,000 2015 Budget City of Pasco,Washington 97 t Project a Sumnuny Project Description: Project Manager: Mike Pawlak Lead Department: Est. Actual Design Start Date: Bid Opening: Award: Accepted by Council: Retainage Released: VIIIIQ F99.•r 11 r r 111/14 2014 CIP 2014 Revised Total Project to Estimated Planned Planned Planned ErperMhures Current CIP Supplemental CIPBudget 6Yr CIP Date Year End Year Year Year Budget R uest E—I-- Plan 12/31/13 2014 2015 2016 2017 Dwlgn .. ._ _ Eland Erymixkg ftmm ) Inlom4 Ectra ingPr wMMt - - oUaPmlesaimd IiiM. Suwelinp eenimc Atls iiq&postale - Pemite Ober Miiiell. Pw RowFasemenb Conawdbn Edina En a rig Idemd&W-N Mgmi&aged Mdedde Candmdim cianot 100.000 100.000 CoiAN.Me t i 1/1/14 2014 CIP 2014 RevisedToml Projeetto Scheduled Scheduled Scheduled Scheduled Funding Sources Current CIP Supplemental CIPBudget 6Yr CD' Dam Year Year Year Year Bud et Request Fsdmate Plan 12131113 2014 2015 2016 2017 Wda Rdea F 100.000 10'000 ri tit 2015 Budget City of Pasco,Washington 98 J Project Of Project Manager: Mike Pawlak Lead Department Est. Actual Design Start Date: Bid Opening: Award: Accepted 5y Council: Retainage Released: I '•I . r 1 t 111114 2014 CIP 2014 Revised Total Project to Estimated Planned Planned Planned EVentlitmes Current COP Supplemental CIP Budget 6Y CIP Date Year End Year Year Year Budoet at Estimate Plan 12/31/13 2014 2015 2016 2017 pnl9n U.d Bgineerirp(N.,) 20,000 18,000 2.000 Idemd BgineeiirgPrged Mgml OMa Protmdaal Sariam Saw4iig Seri. Aderism&pmlege Pamils Ober Miwdla s 0omuuetlon Uemd 6gineaiM IMand BgnRg MpM Imped Mdenda Cons6uo4on 0odud570,000 iuignndr !!! _ 5]0,000 On _ i 1/1/14 2014CIP 2014 Revised Total P.Ject0 Scheduled Scheduled Scheduled Scheduled Ponding Sources Current CIP Supplemental CIPBudget 6Yr QP Date Year Year Year Year Budget Request Estimate Plan 12131113 2014 2015 2016 2017 2015 DeEI Prometls 59.000 590,000 rrr 2015 Budget City of Pasco,Washington 99 norAtil-ILProject# A I Summary Project Description: Replace asbestos cement water lines with ductile iron pipe an reconnect Project Manager: Mike Pumas exisi0ng water services in three locations: Road 88 Lead Department: 9A Actual from Franklin to Court St Replace 10001ft 61n with 8 in for$96K Maple Design Start Date: Rd from Rd 100 to Rd 104:Replace 1550111 of 6'with 8'for$84K Park Bid Opening: Plc from Rd 60 along Prk Place replace 600 Ift of 6'w/8'for$42K Award: Accepted by Council: Retainage Released: 111114 2014 CIP 2014 Revised Total Project to Estimated Planned Planned Plan rletl Expenddures Current CN Supplemental CIP Budget 6Yr CIP Date Year End Year Year Yet a R oast Estimate Plan IM1113 2014 2015 2016 2017 paeign External FngineaAg(Pnruny) - Inkma6gvnarniiR wMent 19,000 19,000 over fed al sanbon Survary05arvkm AMwEvg&Poslage Punta O wutue1nIWY0 R 0401fiIFaaarrese CuminElbn Ecl4nM EnglMAing hkaral ErgrFj RAWingad Mdaide Conshucgon Contract 203,000 203.000 CaNlpenelev 1/1/14 2014CIP 2014 Revised Total Projatm Scheduled .Scheduled Scheduled Scheduled Funding Sources Curren[CIP Supplemental CIPBudget 6 Y CIP Date Year Year Year Year Budget uast Ssdmate Plan 12131113 2014 2015 2016 2017 Wafer Rales 222,000 19,000 203,000 rlr 2015 Budget City of Pasco,Washington 100 r 'r Project# Description:Summary Project Project Manager: Todd Lead Department: PW O&M Le— &&gel Design Start Date: Bid Opening: Award: Accepted by Cauncil: Retainage Released: 1/1/14 2014 CIP 2014 Revised Total Proiemto Estimated Planned Planned Planned Expenditures Cumm CIP Supplememel CIP Budget 6Y CIP Date YwEnd Year Year Year Budget Estimate Plan 12/31/13 2014 2015 2016 2017 pwlgn inland Enp�r Projm MgM 5.000 5.000 Attsno 0&Podm. PamAe Colnwdbn Inland EV-N Mpm1.IMunal I Ww%vs C.ndr.0.0al60,000 60.000 MMWd Tatra - ConOng.nd.. ar 1/1/14 2014CIP 2014 RevisedTota/ Project to Scheduled Scheduled Scheduled Scheduled Funding Sources CurnemcLP Supplemental CIPRudget 6Yrc/P Date Year Year Year Year fn et Re uest Estimate Man 12131113 2014 2015 2016 2017 Iepati.n R.im -�� 65A00 05,000 2015 Budget Ctty of Pasco,Washington 101 Project# Summary Project Description: Annual Project Manager: Lead Department: Est. Actual Design Start Date: Bid Opening: Award: Accepted by Council: Retainage Released: 111114 2014 CIP 2014 Revised Tofal Project to Estimated Planned Planned Planned Expenditures Current CIP Supplemental CIP Budget 6Yr CIP Da Year End Year Year Year Bud et R uest Estimate Plan 12/31/13 2014 2015 2016 2017 peeign Enanal Ewaering(Pr aaiv) Mantl EgimedgPrajecl Mwd EA"Ergineniig Mlemtl E Raj MgaU Inspect Gnsbudi.0 tw 16,000 16,I)D0 16,000 16,000 Contract Serviae#1 Otler Proteatlnitl Sessxes Olher Mieaallamwa CoiNngmciee ss 1/1/14 2014 CIP 2014Bevised T bal Project to Scheduled Scheduled Scheduled Scheduled Ponding Sources Current CIP Supplemental CIPBudget 6 Y CIP Dare Year Year Year Year —Budget Request Esdmate Plan 12131113 2014 2015 2016 2017 Imgd.Rely 16,000 16,000 16,00D 16,600 2015 Budget City of Pasoo,Washington 102 Project#Mawwwinums Project Manager. Lead Department: Est. Actual Design Stan Date: Bid Opening: Award: Accepted by Council: Retainage Released: ) •"GL:lA1 )' l'(dlFi 111114 2014 CIP 2014 Revised Total Project to Estimated Planned Planned Planned Expentlitures Current CIP Supplemental CIP Budget 6Yr CIP Date Year End Year Year Year Budget Request Estlmafe Plan 12131/13 2014 2015 2016 2017 'pnign 23,000 23,000 Edand Epic a irq(Pd.M) 1 _ _ F al Egireahg(Semdag) _ hlemd EMlneuiipPajed MqM RaWRROW1Er ft Cog aadlon FA.A Egirg Intend Egr4Raj MgW lnspW Conshuckn GuInd 171,000 171,000 Cmuad SuM. ONa Ptafwdmd S.M. anat Memlanaa OtMt IMim.4 Aemta>$5,000(samv Prase r2l _ CoMingcn • ii 1/1/14 2014 CIP 2014 Revised Total Projecttg Scheduled Scheduled Scheduled Scheduled Funding Sources Nrrent©P Supplemental CIP Budget 6Yr CIP Date Year Year Year Year Bud Request Estlmate Plan Budge 12 31 13 2014 2015 2016 2019 Saxer Ralea - � 194000 23000 171,000 2015 Budget City of Pasco,Washington 103 Project# Summary Project Description: Project Manager: Lead Department: Ell Actual Design Start Data: Bid Opening: Award: Accepted by Council: Retainage Released: - t . 111/14 2014 CIP 2014 Revised Total Project to Estimated Planned Planned Planned Expenditures Current CIP Supplemental CP Budget 6Yr CIP Data Year End Year Year Year suciatet Request Estimate Plan 12131/13 2014 2015 2016 201] Exlarai Engineering(N-al) Imemal EraneerinOPrapcl kl ml 5,000 5.000 Suneymg servmes _ Arvedlznn&vns�aue PoIInIs Other M'izvllaraws Osashucdm Exfemd Englmering Internal ErgrPral Mind Inspect ConseumenC atrad 05.000 95.000 Material Tesfing Ocher Miswllaneous ConYyencbe I III 1/1/14 2014 CIP 2014RevlsedTomI prolec[W Scheduled Scheduled Scheduled Scheduled Funding Sources Onren[CIP Supplemental cipgudget 6Yr TdP Date Year Year Year Year Radial R nest Estimate Plan 12 Y31113 2014 2015 2016 2017 Sexar Reks 100.000 100,000 2015 Budget City of Pasco,Washington 104 Project# Description: Project Manager: Lead Department E.L Actual Design Start Date: Bid Opening: Award: Accepted by Council: Retainage Released: t I I 111114 2014 CIP 2014 Revised Total Project to Estimated Planned Planned Planned Expenditures Currant CIP Supplemental CIP Budget 6Yr CIP Bate Year End Year Year Year B Request Estimate Plan 12/31/13 2014 2015 2016 2017 p.aian Exbmal FnOineam0(Prcnuy) _ _ —... Inlemd FipimenigPrgecl Mlmt 20.000 20.000 Swefiig 3erviws - Pdesmig 6 Poda - PemiM 0Nx musienmm Conetraller ENemd Eadaaea g - lateral Egr4'rol Mardi lnspet - Condn tion l:onha8 530.000 330.000 200,000 MaMnd T-Og alter Mgcellaaeus Cantlngmdw I I/l/14 2014 UP 2014 Revised Total "Mto Scheduled Scheduled Schemlled Scheduled Funding Sources Current OP Supplemeatel CIPBudget 6 Yr CIP Date Year Year Year Year Redget R uM Rsdmate P/an 12131113 2014 2015 2016 2017 Sexar Rales550,000 350,000 200,000 1015Raaawe Bud - - 2015 Budget City of Pasco,Washington 105 1 Project# 1 Summary Project I Description: Most locations requiring some level of rehabilitation are located in Project Manager the older sections of town,primarily south of 1-182,east of US 12 Lead Department �. Actual and west of Road 44. Design Start Dale: Bid Opening: Award: Accepted by Council: Retainage Released: r• 111114 2014 CIP 2014 Revised Total Project to EsBmated Plenned Planned Planned Expenditwes Current CIP Supplemental CIPBudget 6 Y CIP Data Year End Year Year Year Budget Ragland! Estimate Plan 12131113 2014 2015 2016 2017 Dealgn Enema Erg.irp(Nimary) Mead ErdneedraWrged Mgw 32,332 32,332 32.332 :12,332 ONe peftuknd Services _ Admhidng B Ponap 805 805 805 805 Cnndnstion Inimal EV Prq MgmO limpet/ 10,339 10,339 10,339 10,339 C ,ad hvedoe Materiels Epp.t Rmitl Carshudion Canted 450,219 450,219 450,219 450,219 con dim oolnxt-Se an 191,136 191,136 191,136 191,136 Cmtad Services#1 Oger Pr oual Services 0#0 Mimdlmecua Gndingwwlen 33,605 33,645 33,fi45 33,645 1/1/14 2014CIP 2014 RevisedTaal Project 0 Scheduled Scheduled Scheduled Scheduled Funding Sources Current CIP Supplemental CIPBudget 6Yr CIP late Year Year Year Year Budget Request PsdmaM Plan 12 113 2014 2015 2016 2017 Saxes Riles1 718,476 718,476 718,476 483.356 235,120 2015 Budget City of Pasco,Washington 106 Project If r r- To repair and reline trunk of 30'. Project Manager: Lead Department: Est. Actual Design Start Date: Bial Opening: Award: Accepted by Council: Retainage Released: 111114 2014 CIP 2014 Revised Total Project to Estimated Planned Planned Planned Expenditures Currenf CIP Supplemental CIP Budget 6 Y CIP Date Year End Year Year Year Budget Reqwst Esiimafe Plan 12/31/13 2014 2015 2016 2017 Di Eminal ENseefiq(PMiay) _ __— MlemalBprearirryPrdaGMgW 445_.000 445.000 Surveying sure a Merl 8 Poslpe - PemNa OMer Mttellarieurs Caueucticn ExMmal Engireemq Internal Enlr qMi lisped Crivine5on Cwtracl 1,870,000 870,000 1,000,000 Material Test, Other Mill. Conuirgencles 445.000 (445,000) 1/1/14 2014 CIP 20141tevised Toml Project to Scheduled Scheduled Scheduled Scheduled Funding Sources Current ClP Supplemental CIPBudget 6Yr CIP out, Year Year Year Year Budget Reiuesn E deeme Plan 12 3] 13 2014 2015 2016 2017 Saner Rabe 445,000 (445.00) - 445.000 _ 445.000 20150eMPrmeetls 1 870000 1,870.000 2015 Budget City of Pasco,Washington 107 1 Project 0�. .. Summary ProjectDescription: Project Manager: Lead Department EE§L Actual Design Stan Dale: Bid Opening: Award: Accepted by Council: Retainage Released: t IMM4 2014 CIP 2014 Revised 7oia/ Project to Estimated Planned Planned Planned Expendhures Current Can Supplemental CIP Budget 6Yr CIP Date Year End Year Year Year Budget Request Estimate Plan 12131113 2014 2015 2016 2017 Design Enemal Engimering(Primary) Inlema Ergi.drglPmject Mg_ml 10,000 10.000 surveying Suvims _ Adeecwg 6 Postage Pemits CMm Ml.H.eous Lonsbucdon &lural Engineering Internal Eng,-Prq Mgmg lnspeW Construction Contracd 190,000 100,000 g0,000 MM.4 Tedd ONer MiaAlmlecus Co fi ndes - - - - - 1/1/14 2014 CIP 2014Bevised To NI Project to Scheduled Scheduled Scheduled Scheduled Funding Sources current CIP Supplemental CIP Budget 6Yr CIP Date Year Year Year Year Budge F nest Wimam P/an 12 31 13 2014 2015 2016 2017 Sever Rays - 200,000 110.000 90,000 Oebl Promeda raul 2015 Budget City of Pasco,Washington 108 r r Project# Summmy Project 1, Project Manager: Lead Department: 92: Anal Design Start Date: Bid Opening: Award: Accepted by Counoa: Retainage Released: MOMMOMME57171,11117-MMAM MM 1/1115 2015 CIP 2015 Revised Total Project to Estimated Planned Planned Planned Expenditures Current CIP Supplemental CIP Budget 6Yr CIP Date Year End Year Year Year B et R nest Estimate Plan 1231113 2014 2015 2016 2017 Megn Elemel EOimaing(Pmmary) Erlana Eralnwis,($ecpdad Irl.al EgnemyPraied Must 10,000 10,000 Oster Profewimd Semina swvetfng saricae advaliang&Poaalle Comhubas Edema E lineaing Interna E r-N Mgm1-Intema InsgecNuw cmdocon Cmhea 170,000 120,000 50,000 Materia TOWN — coo salee r 1/1/15 ZOIS CIP 201516evised Tom, P saw Scheduled Scheduled Scheduled Scheduled Funding Sources Current CIP Supplemental R 6Yr 11P Dale Year Year Year Year Budget Re uest Estimate Plan 12131113 2014 2015 2016 2017 starsestautility -I � 180.000 10.000 120,000 50,ODO r tttr r 2015 Budget City of Pasco,Washington 109 This page intentionally left blank 110 CITY OF PASCO COMPARATIVE SUMMARY OF AD VALOREM TAXES ($per$1000 ASSESSED VALUE) 2012 Tax Year Assessed in 2011 2013 Tax Year Assessed in 2012 ASSESSED LEVY PER ASSESSED LEVY PER VALUE $1000 A.V. AMOUNT VALUE $1000 A.V. AMOUNT GENERALLEVY CURRENT EXPENSE $3,214,780,310 $1.9013 $6,112,375 $3,300,169,365 $1.9174 $6,327,851 SPECIAL LEVY Voted: 1999 L.T.G.O.FIRE $2,772,961,373 0.0300 83,289 $2,847,741,025 0.0282 80,355 1999 L.T.G.O.LIBRARY $2,772,961,373 0.0237 65,758 $2,847,741,025 0.0223 63,445 2002 U.T.G.O.REFUNDING $2,489,075,445 0.1515 377,000 $2,551,722,674 0.1484 378,600 Sub-Total 0.2052 526,047 0.1989 522,400 GRAND TOTAL $2.1065 $6,638,422 $2.1163 $6,850,251 2014 Tax Year Assessed in 2013 Est 2015 Tax Year Asssessed in 2014 ASSESSED LEVY PER ASSESSED LEVY PER VALUE $1000 A.V. AMOUNT VALUE $1000 A.V. AMOUNT GENERALLEVY CURRENT EXPENSE $3,541,628,830 $1.8332 $6,492,514 $3,687,411,102 $1.8699 $6,895,170 SPECIAL LEVY Voted: 1999 L.T.G.O.FIRE $2,892,376,982 0.0268 77,394 $2,997,778,517 0.0248 74,404 1999 L.T.G.O.LIBRARY $2,892,376,982 0.0211 61,106 $2,997,778,517 0.0196 58,746 Sub-Total 0.0479 138,500 0.0444 133,150 GRAND TOTAL $1.8811 $6,631,014 $1.9143 $7,028,320 City of Pasco 111 2015 Budget CITY OF PASCO RATIO of GENERAL BONDED DEBT(General Obligation Only) to ASSESSED VALUE and NET BONDED DEBT PER CAPITA as of DECEMBER 31 RATIO OF BONDED DEBT FISCAL APRIL 1 ASSESSED BONDED TO ASSESSED BONDED DEBT YEAR POPULATION VALUATION DEBT VALUE PER CAPITA 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 62,670 $3,214,780,310 4,710,000 0.2% 125.74 2013 65,000 $3,300,169,365 3,835,000 0.1% 75.16 2014 67,770 $3,541,628,830 3,315,000 0.1% 48.92 2015' 70,000 $3,525,221,286 10,835,000 0.3% 154.79 'Estimated City of Pasco 112 2015 Budget CITY OF PASCO DEBT LIMITATION AS OF DECEMBER 31,2015 ESTIMATED ASSESSED VALUATION for 2015 TAXES $3,687,411,102 GENERAL PURPOSES Councilmanic: Capacity(1.50%of Assessed value) 55,311,167 Less: G.O.Bonds Outstanding 10,435,000 State L.O.C.A.L. Program 29,676 Port of Pasco 22,333 10,487,009 Available Councilmanic Capacity Excluding Capital Leases 44,824,158 Voter-Approved: 60 percent approval Total Capacity(2.50%of Assessed Value) 92,185,278 Less: Councilmanic Outstanding 10,487,009 Issued Voter-Approved 400,000 10,887,009 Available Voter-Approved Capacity $81,298,269 UTILITY PURPOSES Voter-Approved: Capacity(2.5%of Assessed Value) 92,185,278 Available Utility Capacity 92,185,278 OPEN SPACE AND PARK FACILITIES Voter-Approved: Capacity(2.5%of Assessed Value) 92,185,278 Available Open Space and Park Facilities Capacity 92,185,278 TOTAL AVAILABLE DEBT CAPACITY $265,668,825 City of Pasco 113 2015 Budget CITY OF PASCO Projected As of December 31,2015 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.-LTGO REFUNDING 4,110,000 9/15/2011 2.00-4.00% 12/1/2020 2015 L.T.G.OLICE STATION 8,150,000 2/1/2015 2.00-5.00% 2/1/2030 VOTER-APPROVED BONDS: 1999 U.T.G.3RARY/FIRE ST. 1,700,000 10/7/1999 4.40-5.60% 12/1/2019 OTHER GENERAL OBLIGATION DEBT: STATE L.O.IIMAL CONTROL 275,500 11/1/2001 5.72% 6/1/2016 PORT OF P%IRPORT BLDG 120,000 8/1/2006 4.00% 7/1/2016 UTILITY DEBT WATERISEWER UTILITY REVENUE BONDS: 2002REVENLWATERISEWER/IRRIGATION 5,945,000 10/1/2002 2.00-4.70% 12/1/2022 2005 REVENI WATER 4,400,000 12/5/2005 3.50-4.25% 12/5/2025 2007 REVENt ULID 141 &142 845,000 6/18/2007 4.25-4.75% 9/1/2022 2009 REVENI ULID 143&Water Plant 10,045,000 5/1/2009 3.00-4.75% 5/1/2029 2010 A REVE REFUNDING 98 B PLUS 9,070,000 6/3/2010 3.00-5.00% 12/1/2019 2010 T REVEI REFUNDING 98 A 1,240,000 6/3/2010 4.62% 12/1/2029 2013 A REVE SEWER 2,717,300 12/9/2013 2.00-4.13% 12/1/2028 2013 T REVEI PWRF 7,260,000 12/9/2013 1.23-4.82% 12/1/2028 OTHER WATERISEWER UTILITY DEBT: P/W TRUST F RD 100 WATER RES 2,687,300 6/27/1995 1.00% 7/1/2015 P/W TRUST F SEWER PLANT 812,700 6/27/1995 1.00% 7/1/2015 P/W TRUST FSEWER PLANT 1,890,000 5/1/2000 1.00% 7/1/2020 STATE REV FSEWER PLANT PHASE 182 25,010,505 1/31/2000 3.50% 7/31/2019 City of Pasco 114 2015 Budget CITY OF PASCO Projected As of December 31,2015 SUMMARY OF DEBT(EXCEPT L.I.D.'s) PRINCIPAL PRINCIPAL PRINCIPAL INTEREST OUTSTANDING 2015 DEBT SERVICE REQUIREMENTS OUTSTANDING DUE DATE DUE DATES 12/31/2014 PRINCIPAL INTEREST TOTAL 12/31/2015 12/1 6/1,12/1 2,815,000 530,000 103,850 633,850 2,285,000 2/1 2/1,8/1 8,150,000 TOTAL COUNCILMANIC BONDS 2,815,000 530,000 103,850 633,850 10,435,000 12/1 6/1,12/1 500,000 100,000 27,750 127,750 400,000 TOTAL VOTER APPROVED BONDS 500,000 100,000 27,750 127,750 400,000 TOTAL G.O.BOND DEBT 3,315,000 630,000 131,600 761,600 10,835,000 6/1,12/1 6/1,12/1 58,946 29,270 3,224 32,494 29,676 MONTHLY MONTHLY 35,727 13,394 640 14,034 22,333 TOTAL OTHER GENERAL DEBT 94,673 42,664 3,864 46,528 52,009 TOTAL GENERAL OBLIGATION DEBT $ 3,409,673 $ 672,664 $ 135,464 $ 808,128 $ 10,887,009 12/1 6/1,12/1 1,160,000 405,000 51,951 456,951 755,000 9/1 3/1,9/1 2,810,000 205,000 114,192 319,192 2,605,000 9/1 3/1,9/1 365,000 50,000 14,963 64,963 315,000 5/1 5/1,1111 8,060,000 430,000 334,200 764,200 7,630,000 6/1 6/1,12/1 5,300,000 260,000 228,000 488,000 5,040,000 611 6/1,12/1 680,000 160,000 27,696 187,696 520,000 6/1 6/1,12/1 2,420,000 100,000 91,100 191,100 2,320,000 6/1 6/1,12/1 7,235,000 435,000 262,438 697,438 6,800,000 TOTAL REVENUE BONDED DEBT 28,030,000 2,045,000 1,124,540 3,169,540 25,985,000 7/1 7/1 107,375 107,375 1,074 108,449 0 7/1 711 43,011 43,011 430 43,441 0 7/1 7/1 666,843 111,140 6,668 117,808 555,703 1/31,7/31 1/31,7/31 7,846,882 1,457,961 261,994 1,719,955 6,388,921 1/31,7/31 1/31,7/31 TOTAL OTHER UTILITY DEBT 8,664,111 1,719,487 270,166 1,989,653 6,944,624 TOTAL UTILITY DEBT 36,694,111 3,764,487 1,394,706 5,159,193 32,929,624 TOTAL CITY DEBT $ 40,103,784 $ 4,437,151 $ 1,530,170 $ 5,967,321 $ 43,816,633 City of Pasco 115 2015 Budget GLOSSARY OF TERMS AD VALOREM TAXES - (Property Tax)A tax levied on the assessed value of real property. AGENCY FUND - A fund used to account for assets held by a government as an agent for individuals, private organizations, other governments and/or other funds. APPROPRIATION - A legal authorization granted by a legislative body to make expenditures and to incur obligations for specific purposes. An appropriation is usually limited in amount and as to the time when it may be expended. APPROPRIATION ORDINANCE OR RESOLUTION - An ordinance or resolution by means of which appropriations are given legal effect. It is the method by which the expenditure side of the annual operating budget is enacted into law by the legislative body. ASSESSED VALUATION - A valuation set upon real estate or other property by the County Assessor as a basis for levying property taxes. BASIS OF ACCOUNTING - The timing of recognition, that is, when the effects of transactions or events should be recognized for financial reporting purposes. For example, the effects of transactions or events can be recognized on an accrual basis (that is, when the transactions or events take place), or on a cash basis (that is, when cash is received or paid). Basis of accounting is an essential part of measurement focus because a particular timing of recognition is necessary to accomplish a particular measurement focus. Cash Basis - A basis of accounting under which transactions are recognized only when cash is received or disbursed. Accrual Basis - A basis of accounting under which transactions are recorded in the periods in which those transactions occur, rather than only in the periods in which cash is received or paid by the government. Modified Accrual Basis - A basis of accounting according to which (a) revenues and other financial resources are recognized when they become available and measurable and (b) expenditures are recognized in the accounting period in which the fund liability is incurred, if measurable, except for un-matured interest on general long-term debt and certain similar accrued obligations, which should be recognized when due. Modified Cash Basis - is the cash basis of accounting adjusted for Washington State statute. RCW 35.33.151 and RCW 35A.33.150 requires cities to keep their books open in order to pay December bills by the following January 20. RCW 36.40.200 requires counties to keep their books open until January 30 in order to pay December bills and charge the prior year. BOND - A written promise to pay a specified sum of money, called the face value or principal amount, at a specified date or dates in the future, called the maturity date(s), together with periodic interest at a specified rate. The difference between a note and a bond is that the latter runs for a longer period of time and requires greater legal formality. BUDGET - A plan of financial operation embodying an estimate of proposed expenditures for a given period and the proposed means of financing them. Used without any modifier, the term usually indicates a financial plan for a single fiscal year. The term "budget' is used in two senses in practice. Sometimes it designates the financial plan presented to the appropriating body for adoption and sometimes the plan formally approved by that body. It is usually necessary to specify whether the budget under consideration is preliminary and tentative or whether the appropriating body has approved it. BUDGETARY CONTROL - The control or management of a government or enterprise in accordance with an approved budget for the purpose of keeping expenditures within the limitations of available appropriations and available revenues. BUDGET DOCUMENT - The instrument used by the budget-making authority to present a comprehensive financial program to the appropriating body. In addition to the budget document, an appropriation ordinance is necessary to formally approve the budget. CAPITAL IMPROVEMENTS PROJECT - A plan for capital expenditures to be incurred each year over a fixed period of years to meet capital needs arising from the long-term work program or otherwise. It sets forth each project or other contemplated expenditure in which the government is to have a part and specifies the full resources estimated to be available to finance the projected expenditures. CAPITAL OUTLAYS - Expenditures that result in the acquisition of or addition to fixed assets. DEBT - An obligation resulting from the borrowing of money or from the purchase of goods and services. Debts of governments include bonds, registered warrants, notes, contracts and accounts payable. DEBT SERVICE FUND - A fund established to account for the accumulation of resources for, and the payment of, general long-term debt principal and interest. Formerly called a sinking fund. DEBT LIMIT - The maximum amount of gross or net debt that is legally permitted. DEFICIT - (1) The excess of the liabilities of a fund over its assets. (2) The excess of expenditures over revenues during an accounting period; or, in the case of proprietary funds, the excess of expense over income during an accounting period. Glossary of Terns Page 2 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 Glossary of Terms Page 3 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. Glossary of Terms Page 4 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 fund. SALARIES AND WAGES - Monetary compensation in the form of an annual or hourly rate of pay for hours worked. SERVICES AND CHARGES - Expenditures for services other than personal services which are required by the City in the administration of its assigned functions or which are legally or morally obligating on it; such as, contracted services, utilities, printing, advertising, insurance and rental of equipment. SPECIAL REVENUE FUNDS - Funds used to account for the proceeds of specific revenue sources that are legally restricted to expenditure for specific purposes. Glossary of Terms Page 5 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. Glossary of Terms Page 6