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HomeMy WebLinkAbout2017 Adopted Budget L � j � City of Pasco, Washington 2017 Operating & Capital Budget For the Fiscal Year January 1, 2017 - December 31, 2017 Prepared by Finance Department December 5, 2016 Richa Sigdel - Finance Director CITY OF PASCO,WASHINGTON 2017 ANNUAL BUDGET TABLE OF CONTENTS Page TABLE OF CONTENTS A GUIDE TO THE BUDGET................................................................................................ i CITY MANAGER'S BUDGET MESSAGE ................................................................................ iv LIST OF CITY OFFICIALS ................................................................................................. xvii SUMMARIES SECTION: 2017 OPERATING BUDGET ORDINANCE ............................................................................. 1 2017 SUMMARIZED REVENUES -ALL OPERATING FUNDS .................................................... 2 2017 SUMMARIZED EXPENDITURES -ALL OPERATING FUNDS ............................................. 4 COMPARATIVE REVENUE SUMMARY- GENERAL FUND ...................................................... 6 COMPARATIVE EXPENDITURE SUMMARY-ALL OPERATING FUNDS .................................... 7 GENERAL FUND REVENUES &EXPENDITURES BY DEPARTMENT......................................... 8 CITYWIDE ORGANIZATIONAL CHART............................................................................... 9 GENERAL FUND DEPARTMENT SUMMARIES: CITYCOUNCIL ................................................................................................................................... 11 MUNICIPALCOURT ................................................................................................................... 13 CITYMANAGER ................................................................................................................................... 16 POLICE DEPARTMENT .................................................................................................................. 20 FIRE DEPARTMENT ................................................................................................................................ 24 ADMINISTRATIVE &COMMUNITY SERVICES ................................................................................. 27 COMMUNITY DEVELOPMENT ............................................................................................................. 30 ENGINEERING ...................................................................................................................................... 33 NON-DEPARTMENTAL/LIBRARY ................................................................................................... 39 SPECIAL REVENUE FUNDS: CITYSTREET ......................................................................................................................................... 41 ARTERIAL STREET ................................................................................................................................... 43 1-182 CORRIDOR TRAFFIC IMPACT .............................................................................. 44 STREETOVERLAY ................................................................................................................................... 45 COMMUNITY DEVELOPMENT BLOCK GRANT ............................................................... 46 MARTIN LUTHER KING COMMUNITY CENTER.................................................................................. 48 AMBULANCE SERVICE ......................................................................................................................... 50 CITY VIEW CEMETERY ................................................................................................................ 53 BOULEVARD PERPETUAL MAINTENANCE...................................................................... 55 ATHLETICPROGRAMS .................................................................................................................... 56 GOLFCOURSE............................................................................................................ 57 SENIOR CITIZEN CENTER ....................................................................................................................... 58 MULTI-MODAL FACILITY ........................................................................................... 60 SCHOOL IMPACT FEE ....................................................................................................................... 61 RIVERSHORE TRAIL&MARINA MAINTENANCE ............................................................. 62 SPECIAL LODGING ASSESSMENT ................................................................................. 63 LITTER ABATEMENT ................................................................................................. 64 REVOLVING ABATEMENT .................................................................................................................... 65 T.R.A.C. DEVELOPMENT&OPERATING ....................................................................... 66 City of Pasco, Washington 2017 Budget SPECIAL REVENUE FUNDS (Continued) PARKDEVELOPMENT .......................................................................................................................... 67 CAPITAL IMPROVEMENT ........................................................................................... 68 INDUSTRIAL DEVELOPMENT&INFRASTRUCTURE ...................................................................... 69 STADIUM/CONVENTION CENTER .............................................................................. 70 DEBT SERVICE FUNDS: LIDGUARANTEE ....................................................................................................... 72 GENERAL OBLIGATION BONDS ..................................................................................... 73 CONSTRUCTION FUNDS: GENERAL, PARK, STREET PROJECTS............................................................................. 75 ENTERPRISE FUND: WATER/SEWER UTILITY ....................................................................................................................... 77 INTERNAL SERVICE FUNDS: EQUIPMENT RENTAL OPERATING- GOVERNMENT .................................................................. 80 EQUIPMENT RENTAL OPERATING- BUSINESS TYI ........................................................ 81 EQUIPMENT REPLACEMENT- GOVERNMENT................................. ......................................... 82 EQUIPMENT REPLACEMENT- BUSINESS TYPE .............................................................................. 83 MEDICAL-DENTAL INSURANCE ............................ ..................................................................... 84 CENTRAL STORE FUND................................................................................................ 85 PERMANENT FUND CITY VIEW CEMETERY TRUST ............................................................................................ 87 TRUST FUNDS OLD FIRE PENSION-PENSION FUND............................................................................ 89 OLD FIRE PENSION-MEDICAL FUND............................................................................ 90 CAPITAL PROJECTS SECTION: 2017CAPITAL PROJECTS BUDGET ORDINANCE and PROJECT LIST ................................... 92 GENERAL INFORMATION SECTION: COMPARATIVE SUMMARY OF AD VALOREM TAXES ............................................................ 95 RATIO OF GENERAL BONDED DEBT TO ASSESSED VALUE ...................................................... 96 LIMITATION OF INDEBTEDNESS....................................................................................... 97 SUMMARY OF DEBT............................................................................................................................... 98 PAY SCALES ALLCITY PAY SCALES.................................................................................................... 100 GLOSSARY OF TERMS ..................................................................................................... 107 ACKNOWLEDGEMENT ...................................................................................................... 113 City of Pasco, Washington 2017 Budget 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. City of Pasco,Washington i 2017 Budget Special Revenue Funds: The City uses Special Revenue funds to account for revenues that must be used by law for specific purposes. An example is the City Street Fund and Arterial Street Funds that account for gasoline taxes received that can only be used for maintenance and improvements to roads and streets. Debt Service Funds: The Debt Service funds are used to account for the accumulation of resources for the repayment of monies borrowed through voter approved general obligation bond sales and the related interest. Enterprise Funds: The Enterprise Funds are established to account for operations that are financed and operated in a manner similar to private business with the intent that the cost of the goods or services provided will be recovered primarily through user charges. The Water/Sewer Utility Fund is the City's only fund in this category. Internal Service Funds: Internal Service Funds are used by the City to account for the financing of goods and/or services provided by one department or fund to another department or fund of the City on a cost reimbursement basis. For example, the City uses the Equipment Rental Funds to purchase and maintain vehicles used by the various departments and funds. Each department or fund pays rent to the ER Fund to use that equipment. Trust and Agency Funds: These fiduciary-type funds are used to account for assets held by the City on behalf of outside parties, including other governments, or other funds within the City. For example, the Cemetery Trust Fund holds a portion of the proceeds from the sale of grave sites in order to provide ongoing grounds maintenance and care of the facility. WHY USE FUNDS? Reason 1: Fund accounting is required by the State of Washington. State law governs how local governments will account for revenues and expenditures. All local governments are audited annually by the State Auditor's Office to ensure that they have followed all the accounting rules. Reason 2: When a local government receives funding from the State or the Federal government in the form of a grant,the entity must account for those dollars in the manner prescribed by law. Reason 3: When a local government goes to the financial markets to borrow money, they must provide financial statements that show their financial condition. Financial institutions and investors will loan money to the local entities only if they can demonstrate the ability to repay the debt. Reason 4: Pasco, like all local government entities nationwide, use fund accounting because this system is the standard prescribed by national organizations that govern accounting rules and regulations. The principles used to account for businesses, called Generally Accepted Accounting Principles (GAAP), are established by the Financial Accounting Standards Board (FASB). Similarly, the principles used to account for governmental finances are established by the Governmental Accounting Standards Board(GASB). ORGANIZATION OF THE BUDGET DOCUMENT The document is structured to provide the reader with increasing levels of detail at whatever depth desired. Major sections of the budget are as follows: City of Pasco,Washington ii 2017 Budget 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 Summary Schedules comprise the next section of the City budget. These schedules summarize revenues and expenditures by fund and by major category. Some of the funds or departments 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 Appendix section includes information on historical and estimated property taxes and debt; pay schedules; and a glossary. SUMMARY OF THE BUDGET PROCESS The City of Pasco's budgetary process follows the provisions of the Revised Code of Washington (RCW), Chapter 35.33. During the spring and summer month's departments begin preparation of their budget request for the coming year. Throughout this process meetings are held with appropriate staff and with the City Manager to review the budget requests. After compiling the data, the Preliminary Budget document is prepared. This document is made available for public review in the City Clerk's office and at the Public Library after November 1. The proposed budget includes the annual operating expenditures and estimated revenues, as well as the current period appropriation of the City's six year Capital Improvements Projects (CIP). The CIP matches available revenue sources with various street and parks projects, as well as water and sewer system improvements and other capital improvements. It is formally updated on an annual basis, although it is recognized that the program is continually updated and modified on an ongoing basis. The CIP is a flexible, dynamic tool that encourages long-term decision-making and assures the continuity of Council goals and objectives. The CIP is reviewed by the City Council and usually adopted in October. The capital projects for the upcoming year are included in the annual budget and formally adopted in December. The budget for governmental funds is prepared on a modified accrual basis of accounting in conformity with generally accepted accounting principles (GAAP). The budget for proprietary funds is prepared on an accrual basis, also in accordance with GAAP. During November, the City Manager presents the proposed (preliminary) budget to City Council in a workshop session. Public hearings are conducted and the budget ordinance is given first and second readings at regular City Council meetings. Final adoption of the budget occurs after the second reading of the budget ordinance. State law directs the budget adoption by December 31. The adopted budget constitutes the legal authority for expenditures. The level of control at which expenditures may not legally exceed appropriations is the fund. Revisions that alter the total expenditures of any kind must be approved by the City Council and adopted by ordinance. The City's budget is amended once during the year before year-end. All appropriations, except for capital projects, lapse at the end of the year. City of Pasco,Washington iii 2017 Budget U i�_- - �_ _ CITY MANAGER (509) 545-3404/Fax (509) 545-3403 I auvel P.O. Box 293, 525 N. 3rd Avenue,Pasco,WA 99301 ANN qRJOW K Honorable Mayor and City Councilmembers: On behalf of the entire management team, I am pleased to submit to you the recommended budget for the fiscal year 2017. As required by state law, revenues and expenses proposed in the preliminary 2017 budget are balanced in all funds. The proposed budget was developed to support the adopted City Council Goals for 2016-2017, current and projected service and infrastructure needs and is reflective of the current and anticipated economic conditions impacting the City. INTRODUCTION As proposed, the preliminary 2017 budget presents a plan for allocation of public resources toward a variety of City programs, activities, and projects necessary to promote the physical security of our community, enhance the quality of life of our residents, support our businesses, promote public investment in our community in the form of capital improvements and strategic planning and private investment in the form of economic development. Some of the more transformative capital projects impacting the 2017 CIP budget are as follows: Police Community Services Facility - This project will be significantly completed prior to the end of 2016 and within budget. Once completed, this state-of-the-art facility will serve as a platform for the Police Department from which to interact with the community and conduct modern community policing activities. Accordingly, with this multi-year goal accomplished, for the first time in years, there is no capital allocation for this project in 2017. City Hall Remodel Phase I - As the Police Department moves to occupy their new facility, they vacate a significant portion of City Hall. In 2016, staff undertook a strategic planning process to evaluate how best to utilize this space in order to maximize efficiencies and improve public access to services. The analysis revealed existing deficiencies in the facility's air handling system that would be exacerbated resulting in significant costs by extensive remodeling of the building. While such remodeling may be necessary over time, staff is proposing high value but low cost/impact improvements as a first phase, which would involve relocation of Information Systems (IS) and the City Prosecutors Office to the vacated police 2nd floor spaces. Relocation of IS frees space for the eventual relocation of permit services to first floor. Further, some minor remodeling of the Human Resources and Communication areas of the 3rd floor, will allow for greater efficiencies and expansion of recreational programming spaces into the vacated 1St floor police spaces. The funding source for this project is expected to be Limited Tax General Obligation bond (LTGO), if Council approves such action. City of Pasco,Washington iv 2017 Budget Animal Shelter Facility - Completion of site designation process and interlocal agreements on construction and operating of a new animal control facility has been an important Council goal. Significant progress was made in 2016 in regard to a joint Animal Shelter Facility. A joint study commissioned by the cities of Kennewick, Richland and Pasco was completed this year and presented options for location, size, design concepts, and approximate budget for the construction of the facility. The cities have agreed on the terms of two interlocal agreements; one updating the current operating agreement, the second relating to location, construction, and payment terms on a new shelter facility. The proposed 2017 CIP includes $0.6 million toward the City's share of the new facility. Those funds are allocated from the Capital Improvement fund budget. Peanuts Park Restoration - Council has continued its emphasis on revitalizing the downtown as a place to visit, shop and invest. Peanuts Park is to become a focal point for the redevelopment of the downtown area. The aging park is in need of upgrading and, if done well, will set the theme and tone of the downtown core. With this in mind, staff is proposing a complete demolition of current features and a brand new park plan put in place for this area. For 2017, $425,000 of the CIP budget has been allocated to this project. This amount will provide for design, environmental review and associated public outreach. The funding for this project will be provided by Capital Improvement and Community Development Block Grant. Other Park Projects - As one of Council's goals, staff continues to search for land to locate a community park in the northwest area of Pasco. This park would offer a broad array of features, such as playground, basketball courts, picnic area, restrooms, ball fields, a spray park and a small community building for recreation classes and rental. A location for constructing additional soccer fields is also a priority, as recommended by the Park and Recreation Advisory Board and again, one of Council's goals. Land prices have continued to rise and have become a stumbling block in meeting the aforementioned goals. Fire and Ambulance - includes two significant capital expenditures: • Fire Station 84 - This currently unstaffed station was acquired by the City as part of a recent annexation. Located on Road 48 in the Riverview neighborhood, logistically the station is situated, if staffed, to dramatically impact Council's goal of reducing emergency response times within the SW quadrant of the City, as well as freeing up demand to provide for improved response times from Station 83 to the Road 68 corridor north of I-182 and surrounding neighborhoods. Proposed for 2017 are $250,000 improvements to the station to allow for a Peak Demand Unit, which will be discussed in detail later in this communication. Capital Improvement Fund will fund all costs related to this project. • Automated Dispatching - Strong focus of the Council has been to improve community safety through full implementation of a consolidated PSAP/dispatch center. For 2017, and consistent with CIP, staff is proposing the implementation of an automated dispatch system. This system will reduce the impact of the additional call volume on the dispatchers, decrease the time to dispatch calls, and improve the voice quality and clarity. This will result in a decrease in the overall response time. An amount of $280,000 has been budgeted for fiscal year 2017. As planned, implementation of this project is City of Pasco,Washington v 2017 Budget contingent on the anticipated consolidation of Franklin County Emergency Dispatch with SECOMM to meet the regional goal of one PSAP for the Tri-Cities metropolitan area. Half of the budget will be funded by the Ambulance Fund and the remaining balance by General Fund. Transportation - Several transportation projects will be completed or progress significantly in the coming year, the following being the most notable: • Oregon Avenue - This arterial is essential to a quickly expanding and robust commercial and industrial corridor. The project provides much needed pedestrian facilities, improvements and channelization that will improve safety and efficiency within the corridor. It is anticipated that the project will be completed in 2017 with an amount of $6.7 million budgeted, of that amount 4.9 million are the result of competitive grants. • City-wide Traffic Signal Project Phase I - Replacement of the City's aging traffic signals has been recognized as a priority. For the most part this work includes replacement of 11 controllers, and cabinets along with required ADA improvements at signalized intersections. Utilities - A number of projects critical to the community are underway and will see significant progress in 2017: • Water - Columbia Water Supply Project—Having now completed a five-year process of design, environmental review and permitting, this long-planned project replaces the existing and aging 24 inch diameter raw water intake supplying West Pasco Water Treatment Plant (WPWTP) with a 30 inch diameter intake. This improvement, along with the planned filter expansion project at the WPWTP will assure the City's residents and businesses with a safe and reliable source of potable water to meet current and future demands. • Sewer-Waste Water Treatment Plant(WWTP) Improvements—In staying ahead of demand at the WWTP, a series of coordinated improvements is proposed, including: long-deferred cleaning and upgrades of the digester; chemical enhancements of the primary treatment process; and waste activated thickening and trickling filter modifications are among the most noteworthy. • Sewer - NW Sewer Trunk Line — The NW portion of the City (Broadmoor) is primed for significant and high-quality development; in fact, the City has already seen considerable attention from residential and commercial development in this area. Sewer collection capacity is currently limited. The NW Trunk Line project will extend sewage collection capacity from West Court Street into the Broadmoor area to allow for efficient and orderly development. Planned activities in 2017 include design, environmental review and procurement of necessary easements. These projects, and the remainder of the approximately $27.5 million 2017 Capital Improvement Plan(CIP), are discussed in greater detail in the CIP section. City of Pasco,Washington vi 2017 Budget GENERAL FUND REVENUE Overall, operating revenues to the general fund are projected to remain relatively consistent with fiscal year 2016 levels. While operating revenues in 2017 are projected to increase over the previous year, 2016 revenues were bolstered by a one-time shot of $1.12 million in proceeds from the sale of the Senior Center. The three major general fund revenue sources are the City's share of local sales tax, utility tax, and property tax. A brief synopsis of each for 2016 follows: Property Tax — The City experienced significant gains in new construction with a 58% increase over the previous year. New construction grew from $79,307,800 to $125,549,200 in 2016. The preliminary budget proposes an estimated property tax levy of $7,949,482, reduced to $7,825,655 to account for delinquency. This represents an increase of $323,755 over the 2016 levy amount. The proposed increase in property tax revenue is derived by a combination of enacting the recommended and statutorily allowed .953% increase in the City property tax levy and the increase in assessed valuation due to new construction and annexations in 2016. Due to the impact of private investment, property owners will see a reduction in their general tax levy rate from $1.937 per $1,000 assessed value in 2016, to $1.907 in 2017. Sales Tax— Sales tax represents the largest single-source of general fund revenue; however, it is also the most elastic of the fund's three major revenue sources. With an improving regional economy and high construction sales tax, the anticipated revenue for 2017 is $11,200,000. This is an increase of 6.7% over fiscal year 2016. Utility Tax — Utility tax is expected to remain at 2016 levels for 2017. Societal trends indicate the decline in consumption of landline telephones and cable TV. The revenue in these areas has been declining over the years but at a slower rate than expected. Total utility tax revenue for all public and private utilities subject to the tax is projected to be slightly below$9.0 million. Other Revenue Sources — In addition to major general fund revenue sources listed above, the fund realizes revenues from fees for service, fines and other means. For instance an increase of 9% in revenue is anticipated with respect to building permits. Overall, the City expects the rate of revenue generation to hold steady at the 2016 rates. Beyond standardized fees such as building permits, the City administers numerous programs designed for the safety, enrichment and betterment of the community. One of Council's 2016- 2017 goals relates to fiscal sustainability, specifically cost recovery. In evaluating two programs, for which demands exceed current resources and costs outpace recovery, staff is proposing fee increases for dog licensing and rental inspections. Analysis of cost and recovery has shown that these services are costing the City more to administer than the revenues generated. Fees for these services have not been increased since their inception. The dog licensing fees were established on December 21, 1998, and the rental license fee established on January 1, 1998. City of Pasco,Washington vii 2017 Budget The proposed fee increases are as below: Type Current Proposed Dog License Unaltered $45.00 $55.00 Altered, spayed or neutered $10.00 $15.00 Rental Inspection Primary Units $30.00 $50.00 Additional Units $3.00 $10.00 OPERATING EXPENSES General fund expenses and transfers out for 2017 are budgeted to total $44,416,780. This represents a decrease of $2.3 million from the adopted 2016 budget. The Police Community Services Facility is driving a large part of this decrease in budget transfers out. An increase in equipment rental is also expected, due to increasing costs to replace aging vehicles in Fire and the Ambulance Fund. The proposed budget also includes additional staffing increase recommendations. In total, 3.5 full-time employees (FTEs) are proposed to be added to the general fund for the 2017 budget. The following are the positions recommended: Police Officer (1 FTE) — Currently the City is divided into four areas, of which three are staffed with an Area Resource Officer (ARO). The addition of the fourth ARO provides an additional law enforcement presence working in the fourth district. The ARO program enhances community policing efforts by providing for an ongoing presence in an assigned area, available to work proactively with residents, businesses and other law enforcement resources. Addition of the fourth ARO furthers the Council's goal of improving community safety through proactive community policing efforts. Firefighter (0.5 FTE) — The addition of a Community Risk Reduction Officer will allow for establishment of a pro-active safety education program designed to reduce risk; the anticipated benefits of which include fewer injuries to our most vulnerable populace, and valuable and inexpensive points in meeting the Council's goal of improving the City's Washington State Rating Bureau Community Rating to a level 4. Aside from a lower community rating being indicative of a safer community, reduction in the community rating from a level 5 to a level 4 will serve to reduce fire insurance premiums for public and private properties throughout the City. Facilities Worker (1 FTE) — With addition of the Police Community Services Facility and Police Training Building, workload on a small two-staff team has been unsustainable. Staff recommends an additional Facilities Worker to ensure proper maintenance of City buildings and properties. City of Pasco,Washington viii 2017 Budget Code Enforcement Officer (1 FTE) — Caseload for Code Enforcement has continued to grow at a rapid rate. An additional enforcement officer will allow for maintenance of caseload and some capacity for pro-active enforcement activities. This position is integral to implementation and administration of the rental inspection program and enforcement of the dog licensing program. The general fund budget also includes an increase in general labor costs for bargaining and non- bargaining units. A 2% increase is recommended for non-represented employees. Collective bargaining agreements for Police, Fire, and RJOE bargaining units were settled in 2016 and the agreed upon salary and benefit increases are reflected in the 2017 budget. The projected end fund balance for fiscal year 2017 is $13.0 million. This represents 28% of recurring general fund operating costs. This is above the target level of 15% and aligns with our plan to shore up fund balance during good economic times to ensure stable operations during economic downturns. General Fund - Fund Balance Trend $20,000 $18,000 $16,000 $14,000 $12,000 O $10,000 h $8,000 $6,000 ------ I $4,000 $2,000 $ 2013 2014 2015 2016 2017 q RESTRICTED $633,424.00 $1,405,342.0 $5,369,708.0 $600,000.00 $600,000.00 ■NON RESTRICTED $5,611,795.0 $7,977,819.0 $11,919,407. $12,415,318. $12,446,142. City of Pasco,Washington ix 2017 Budget GENERAL FUND RESOURCES 2016 BUDGET $44,460,102 (Excludes Fund Balance) Misc Revenue, 1.02% Other Financing Sources,5.12% Fines&Forfitures, Property Tax, 17.22% 2.51% Charges for Goods and Services, 13.98% Intergovernmental , Utility Tax, 19.89% 4.77% Licenses and Permits, 3.91% Other Taxes,2.56% Sales Tax,29.02% GENERAL FUND RESOURCES 2017 BUDGET $44,424,472 (Excludes Fund Balance) Misc Revenue, 1.12% Other Financing Fines&Forfitures, Sources, 1.11% 2.51% Charges for Goods and Services, 14.13% Property Tax, 17.62% Intergovernmental , 4.77% Licenses and Permits, Utility Tax,20.86% 4.33% Sales Tax,30.84% Other Taxes,2.71% City of Pasco,Washington x 2017 Budget GENERAL FUND EXPENDITURES BY DEPARTMENT -2016 BUDGET $46,658,972 (Excludes Fund Balance) MUNICIPAL COURT, 3.44% CITY MANAGER, CITY COUNCIL,0.2 3.10% NON- DEPARTMENTAL, 22.30% LIBRARY,2.80% POLICE,31.38% ENGINEERING,3.78% COMM DEVELOPMENT, 3.23% ADMIN&COMM SVCS, 17.74% FIRE, 11.98% GENERAL FUND EXPENDITURES BY DEPARTMENT - 2017 BUDGET $44,461,780 (Excludes Fund Balance) NON- CITY COUNCIL,0.25% MUNICIPAL COURT, DEPARTMENTAL, 10.96% 3.97% LIBRARY,2.99% CITY MANAGER,3.59% ENGINEERING,4.05% COMM DEVELOPMENT, 3.59% POLICE,34.85% ADMIN&COMM SVCS, 19.86% FIRE, 15.89% City of Pasco,Washington x1 2017 Budget GENERAL FUND EXPENDITURES BY CATEGORY- 2016 BUDGET $46,658,972 (Excludes Fund Balance) CAPITAL OUTLAY DEBT SERVICE 0.41% 3.33% INTERFUND TRANSFERS 13.29% SALARIES & WAGES 39.08% OTHER SERVICES &CHARGES 26.62% SUPPLIES 3.06% PERSONNEL BENEFITS 14.22% GENERAL FUND EXPENDITURES BY CATEGORY- 2017 BUDGET $44,461,780 (Excludes Fund Balance) CAPITAL OUTLAY DEBT SERVICE INTERFUND 0.36% 2.63% TRANSFERS 3.33% SALARIES & WAGES 43.06% OTHER SERVICES &CHARGES 32.25% SUPPLIES 3.21% PERSONNEL BENEFITS 15.16% City of Pasco,Washington xii 2017 Budget AMBULANCE UTILITY An Ambulance Cost of Service Study was completed in 2015. The study recommended the Ambulance Utility Fee for full cost recovery to be at $21.13/month. Staff recommended at the time, and Council adopted, a more modest rate of$12.65/month. An Emergency Master Plan for the City's Fire and Ambulance services was completed in 2016. The plan identified significant deficiencies in response times to the Riverview area of the City. As noted above, and consistent with the recommendations of the study the City should plan to develop a fourth station in the Riverview area to lessen response times there and in the northwest portion of the City. Planning, constructing, equipping and staffing of a fully-operational 24/7 station is an expensive and long- term proposition and is not practical in this budget cycle. However, as mentioned in the CIP discussion above, modest improvements to the existing station on Road 48, sufficient to house a Peak Demand Unit (PDU), is practical and recommended. This flexible unit follows the observable trend in emergency calls for service (demand) which dictates, to a significant degree, the distribution of that flexible resource. Implementation of PDU at Station 84 will significantly reduce response times in the service area during the most active times of the day, between morning and early evening. The addition of the PDU will also have the impact of reducing response times from Stations 82 and 83, as they will not be primary into the Riverview area. As proposed,the PDU will require an additional five firefighters/paramedics to meet desired results. FIRE AMBULANCE SERVICE POSITION 2016 PROPOSED 2017 FIRE CHIEF 0.50 0.50 ASSISTANT FIRE CHIEF 0.50 0.50 BATTALION CHIEF 1.50 1.50 CAPTAIN/MEDICAL OFFICER 1.00 1.00 CAPTAIN-PARAMEDIC 2.00 2.00 LIEUTENANT 1.00 1.00 PARAMEDIC 23.00 28.00 DEPARTMENT ASSISTANT II 1.00 1.00 ADMINISTRATIVE ASSISTANT II 0.50 0.50 COMMUNITY RISK REDUCTION SPECIALIST 0.50 TOTAL 31.00 36.50 To accommodate this major enhancement to emergency medical response, and to continue the planned reduction of the gap between fund expenses and revenues discussed during adoption of the current rate in 2015, staff is recommending an Ambulance Utility Fee rate increase of$1.90 per month over the current rate of$12.65 to a total of$14.55/month. While is amounts to a 15% increase, it is well below the recommendation derived from the rate study and, more importantly, provides an enormous benefit in terms of community safety in relation to the cost. Staff is also recommending an increase of$50 per transport to mitigate the rising cost of chemicals and other supplies, as recently demonstrated to Council. City of Pasco,Washington xiii 2017 Budget UTILITIES Water and Sewer - As Council will recall, based on the rate evaluation authorized by the City Council for Water and Sewer completed in 2015 by Financial Consulting Services Group (FCS), multi-year rates were adopted for Water and Sewer. Revenues and expenses related to the two enterprises are as projected, no changes are proposed for Water or Sewer. Stormwater and Irrigation - As discussed during budget consideration last year, significant need exists for the Storm and Irrigation utilities. FCS will be completing the rate study for Stormwater and Irrigation in 2017. In addition, a Comprehensive Stormwater Plan is nearing completion. Because rate studies for the two programs were planned for 2016, and the Stormwater Comprehensive Plan was planned for 2016, rates were not increased for 2016 in either enterprise. Stormwater - The Stormwater budget has been balanced for 2017 based on current rates due to sufficient level of fund balance available to maintain services for the year. Staff is not proposing a rate increase for this utility until Council has reviewed and ultimately adopted the Stormwater Comprehensive Plan and a rate study is completed. Irrigation - The Irrigation utility lacks sufficient fund balance to cushion operations for 2017. Irrigation is in need of an increase in rates to properly maintain infrastructure and services. Based on an internal analysis conducted among Finance, Public Works and the City Manager's office, staff is recommending a 5% increase in Irrigation rates to an annual rate of $163.80 for fiscal year 2017, up from the current rate of$156.00. As proposed the annual irrigation rate for Pasco remains significantly lower than nearby providers. Rates Comparison KID EL FID W Richland Pasco $- $50 $100 $150 $200 $250 $300 $350 $400 *Rates for .25 to .45 acres per year City of Pasco,Washington xiv 2017 Budget New Position (Senior Program Manager)— Staff is proposing a Lean Initiative to be piloted over much of the next two years in Public Works, and focused primarily on the four utilities. Our citizens interact with our utility services on a daily basis. The City strives to have a customer centric utility by reducing inefficiencies within its systems/processes and enhance the service and value we provide to the customers. Staff recommends a Senior Program Manager position to help implement a cross-division integration of projects, plan and implement business goals through performance metrics, and facilitate Lean training tools and programs to enhance the effectiveness of the organization. While management and employees alike are focused on efficiency, a position focused solely on that task with a person trained in Lean Six Sigma principles, working hand-in-glove across department lines and workgroups, has proven invaluable in other government agencies in making a Lean Initiative a success, much of which is creating, encouraging and unleashing a Lean culture. Lean principles have been employed in private industry now for three plus decades. Over the past several years, mainly out of necessity created by the "Great Recession," Lean principles have been finding their way into government. Lean government utilizes Lean production principles and methods to both identify and then implement the most efficient, value-added way to provide government services. Government agencies employing Lean strategies have realized an improved understanding of how their own processes work, that the process facilitates quick identification and implementation of improvements, builds a culture of continuous improvement, resulting in better services overall, an engaged workforce, as well as more value for tax- supported programs and services. Staff envisions this position to be an on-going part of a continuous improvement process beginning in, and funded by, the utility fund. As the utilities make up significant portions of the City's overall expenditures, it is thought the initiation of a Lean effort there would generate significant initial savings for the ratepayers. Contingent upon successful completion of a pilot, in the future the position would migrate to more of an internal service role operating out of Finance or the City Manager's Office and providing technical process improvement services to all departments. In addition to revenue and operational changes, Council will note that several of the projects in the Utilities adopted CIP Plan have been modified to reflect current status, and resource limitations. ECONOMIC DEVELOPMENT FUND One of the important roles of Councils is to help discover and organize ways to develop their communities by stimulating economic growth. Staff is proposing the addition of an economic development professional to focus the City's economic development efforts. A dedicated and qualified individual will help with recruitment, retention, and expansion of new industries and commercial investment within the City. This investment will also help the City diversify its revenue base, strengthen its economic positon, and protect it from large fluctuations in local, national, and global economies. City of Pasco,Washington xv 2017 Budget SUMMARY The preliminary budget proposal as presented seeks to satisfy or make significant progress toward the City Council's adopted Goals for 2016-2017 by providing for the implementation of important policy decisions made by the City Council through the process of prioritization, recognition and implementation of efficiencies. As with the prior year, this proposal attempts to maximize value through the efficient provision of services while minimizing the level of taxes, rates and fees paid by the citizens of Pasco. The increased staffing authorized in the 2016 budget has reduced the challenges to maintaining services for our growing community, however staffing levels remain below the levels required to meet service demands. Addition of the staff below will help the City meet its current and future needs. NEW POSITIONS PROPOSED 2017 FUNDING SOURCE FACILITIES WORKER 1 General Fund CODE ENFORCEMENT OFFICER 1 General Fund AREA RESOURCE OFFICER 1 General Fund ECONOMIC DEVELOPMENT Economic Development Fund SPECIALIST 1 (194) FIREFIGHTER/PARAMEDIC 5 Ambulance Fund COMMUNITY RISK REDUCTION 1 50%General Fund, 50% Ambulance Fund SENIOR PROGRAM MANAGER 1 Utility Fund TOTAL 11 I want to acknowledge the public on their willingness in presenting their concerns and priorities throughout the year in different venues: community meetings; listening sessions; National Citizen's Survey; correspondence; social media; and City Council meetings. And also, the members of the City Council for their efforts to distill all that comes before them into clear policy direction; particularly the development of the 2016-2017 City Council Goals, which have served as a roadmap to preparing the preliminary budget. Finally, I want to acknowledge the dedication and service of the City's employees. The budget is the product of an intensive effort by all Departments to ensure that this is not just a document but a plan to best serve those who live and invest in the community. Respectfully Submitted, Dave abt� City Manager City of Pasco,Washington xvi 2017 Budget Directory of City Officials and Managers Elected Officials Term Expires Mayor Matt Watkins 12/31/2019 Council Members Rebecca M. Francik 12/31/2019 Chi Flores 12/31/2017 Robert Hoffman 12/31/2017 Tom Larsen 12/31/2017 Saul Martinez 12/31/2017 Al Yenney 12/31/2019 Administrative Officials City Manager David Zabell Deputy City Manager Stanley R. Strebel Public Works Director Ahmad Qayoumi Administrative& Community Services Director Richard G. Terway Community Development Director Rick White Finance Director Richa Sigdel Fire Chief Robert W. Gear Police Chief Robert W. Metzger Municipal Court Judge David L. Petersen Management Team Customer Service Manger Stephanie Brock Information Services Manager Jesse Rice Recreation Manager Brent Kubalek Facilities Manager Dan Dotta Court Administrator Dorothy R.French Personnel Manager Colleen Chapin Inspection Services Manager Troy Hendren Captain-Patrol Ken Roske City Engineer Dan Ford Public Works Superintendent John Millan Division Manager Vacant Division Manager Paul Rhoads Division Manager Derek Wiitala Division Manager Steve Brewer Construction Manager Kent McCue City of Pasco,Washington xvii 2017 Budget ORDINANCE NO. '13)7 AN ORDINANCE ADOPTING THE CITY OF PASCO OPERATING BUDGET FOR THE YEAR 2017. 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 2017; 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 2017 is hereby adopted. FUND EXPENDITURE REVENUE 010 GENERAL FUND $ 57,462,922 $ 57,462,922 110 CITY STREET FUND 2,064,288 2,064,288 120 ARTERIAL STREET FUND 1,016,677 1,016,677 125 1-182 CORRIDOR TRAFFIC IMPACT FUND 1,062,296 1,062,296 130 STREET OVERLAY FUND 3,868,475 3,868,475 14X COMMUNITY DEVELOPMENT GRANT FUND 1,208,693 1,208,693 145 M.L.KING JR.COMMUNITY CENTER FUND 231,186 231,186 150 AMBULANCE SERVICES FUND 7,170,503 7,170,503 160 CITY VIEW CEMETERY FUND 258,810 258,810 161 BOULEVARD PERPETUAL MAINTENANCE FUND 2,447,613 2,447,613 165 ATHLETIC PROGRAM FUND 323,514 323,514 166 GOLF COURSE 1,915,924 1,915,924 170 SENIOR CENTER OPERATING FUND 305,945 305,945 180 MULTI-MODAL FACILITY FUND 279,851 279,851 182 SCHOOL IMPACT FEES 1,530,009 1,530,009 185 RIVERSHORE TRAIL& MARINA MAINTENANCE FUND 52,850 52,850 188 SPECIAL LODGING ASSESSMENT FUND 270,150 270,150 189 LITTER ABATEMENT FUND 24,403 24,403 190 REVOLVING ABATEMENT FUND 601,692 601,692 191 TRAC DEVELOPMENT&OPERATING FUND 550,704 550,704 192 PARK DEVELOPMENT FUND 1,829,010 1,829,010 193 CAPITAL IMPROVEMENTS FUND REET 1ST QTR 4,968,702 4,968,702 194 ECONOMIC& INDUSTRIAL DEVELOPMENT FUND 2,390,233 2,390,233 195 STADIUM/CONVENTION CENTER FUND 549,014 549,014 24X LID DEBT SERVICE FUND 553,336 553,336 367 GENERAL CAPITAL PROJECTS 18,164,433 18,164,433 4XX WATER/SEWER UTILITY FUND 47,164,253 47,164,253 510 EQUIPMENT RENTAL OPERATIONS FUND-GOVERNMENT TYPE 1,373,935 1,373,935 511 EQUIPMENT RENTAL OPERATIONS FUND-PROPRIETARY TYPE 593,427 593,427 515 EQUIPMENT RENTAL REPLACEMENT FUND-GOVERNMENT TYPE 5,676,935 5,676,935 516 EQUIPMENT RENTAL REPLACEMENT FUND-PROPRIETARY TYPE 3,233,265 3,233,265 52X MEDICAL/DENTAL INSURANCE FUND 8,506,022 8,506,022 530 CENTRAL STORES FUND 11,329 11,329 605 CITY VIEW CEMETERY ENDOWMENT 499,424 499,424 610 OLD FIREMEN'S PENSION TRUST FUND 2,402,138 2,402,138 619 OLD FIRE MEDICAL(OPEB) 2,499,418 2,499,418 GRAND TOTAL ALL FUNDS $ 183,061,379 $183,061,379 Section Two. This Ordinance shall be in full force and effect on January 1,2017. PASSED by the City Council of the City of Pasco this 5th day of December,2016. AT ST: � w Matt Watkins, Mayor Debra L.Clark,City Clerk Approved as to Form: L Leland B.Kerr, City Attorney City of Pasco,Washington 1 2017 Budget CITY OF PASCO 2017 SUMMARIZED REVENUES ALL OPERATING FUNDS INTER- CHARGES FINES LICENSES& GOVERN. FOR AND TAXES PERMITS REVENUE SERVICES FORFEITS GENERALFUND GENERAL $ 31,996,655 $ 1,921,964 $ 2,118,837 $ 6,278,156 $ 1,117,100 SPECIAL REVENUE FUNDS CITY STREET 241,740 388,200 1,028,708 - - ARTERIAL STREET - - 506,677 5,000 1-182 CORRIDOR TRAFFIC IMPACT - - 200,000 STREET OVERLAY 965,475 - - COMMUN.DEVELOPMENT GRANTS - 1,071,920 - M.L.KING JR.COMMUNITY CENTER - 3,010 AMBULANCE SERVICES 825,000 5,835,508 CITY VIEW CEMETERY - 208,610 BOULEVARD PERPETUAL MAINTENANCE 101,000 - ATHLETIC PROGRAMS 138,550 900 GOLF COURSE - 1,372,000 - SENIOR CENTER OPERATING 18,500 - - MULTI-MODAL FACILITY - 45,000 77,100 SCHOOL IMPACT FEES 1,500,000 - - RIVERSHORE TRAIL&MARINA MAINT. - - SPECIAL LODGING ASSESSMENT 270,000 - LITTER ABATEMENT - 5,000 - REVOLVING ABATEMENT - 22,000 130,500 TRAC DEVELOPMENT&OPERATION 262,000 - - PARK DEVELOPMENT - 202,500 CAPTIAL IMPROVEMENT REET 1ST QTR 1,220,000 - - INDUSTRIAL DEVEL&INFRASTRUCTURE - 275,000 STADIUM/CONVENTION CENTER 262,000 - DEBT SERVICE FUNDS LID DEBT SERVICE FUND - - G.O.BOND DEBT SERVICE FUND CONSTRUCTION FUNDS GENERAL CAPITAL PROJECTS - 7,791,000 - ENTERPRISE FUNDS WATER/SEWER UTILITY 137,212 130,000 23,036,904 INTERNAL SERVICE FUNDS EQUIPMENT RENTAL OPER-GOV'T - - - EQUIPMENT RENTAL OPER.-PROP EQUIP RENTAL REPLACEMENT-GOV'T EQUIP RENTAL REPLACEMENT-PROP - MEDICAL/DENTAL INSURANCE 6,376,646 CENTRAL STORES - PERMANENT FUND CITY VIEW CEMETERY ENDOWMENT - 15,000 TRUST FUNDS OLD FIREMEN'S PENSION 58,988 - OLD FIRE MEDICAL(OPEB) - - - - - TOTAL ESTIMATED REVENUES $ 35,217,870 $ 3,947,376 $ 13,869,630 $ 43,799,884 $ 1,325,600 City of Pasco,Washington 2 2017 Budget CITY OF PASCO 2017 SUMMARIZED REVENUES ALL OPERATING FUNDS OTHER INTERAGENCY& BEGINNING TOTAL MISC. FINANCING INTERFUND FUND AVAILABLE REVENUE SOURCES TRANSFERS BALANCE RESOURCES GENERALFUND GENERAL $ 498,760 $ $ 493,000 $ 13,038,450 $ 57,462,922 SPECIAL REVENUE FUNDS CITY STREET 5,640 400,000 - 2,064,288 ARTERIAL STREET 5,000 - 500,000 1,016,677 1-182 CORRIDOR TRAFFIC IMPACT 5,000 857,296 1,062,296 STREET OVERLAY 3,000 2,900,000 3,868,475 COMMUN.DEVELOPMENT GRANTS - - 136,773 1,208,693 M.L.KING JR.COMMUNITY CENTER 41,600 120,000 66,576 231,186 AMBULANCE SERVICES 750 420,000 89,245 7,170,503 CITY VIEW CEMETERY 700 - 49,500 258,810 BOULEVARD PERPETUAL MAINTENANCE 26,067 237,613 2,082,933 2,447,613 ATHLETIC PROGRAMS - - 184,064 323,514 GOLF COURSE 282,500 - 261,424 1,915,924 SENIOR CENTER OPERATING 32,884 231,000 23,561 305,945 MULTI-MODAL FACILITY - 157,751 - 279,851 SCHOOL IMPACT FEES - - 30,009 1,530,009 RIVERSHORE TRAIL&MARINA MAINT. 16,850 36,000 52,850 SPECIAL LODGING ASSESSMENT 150 - - 270,150 LITTER ABATEMENT 7,500 5,000 6,903 24,403 REVOLVING ABATEMENT 4,300 - 444,892 601,692 TRAC DEVELOPMENT&OPERATION 300 288,404 550,704 PARK DEVELOPMENT 5,000 1,621,510 1,829,010 CAPTIAL IMPROVEMENT REET 1ST QTR 27,500 3,721,202 4,968,702 INDUSTRIAL DEVEL&INFRASTRUCTURE 951,000 1,164,233 2,390,233 STADIUM/CONVENTION CENTER 31,800 255,214 549,014 DEBT SERVICE FUNDS LID DEBT SERVICE FUND 101,472 451,864 553,336 G.O.BOND DEBT SERVICE FUND - CONSTRUCTION FUNDS - GENERAL CAPITAL PROJECTS - 3,037,000 6,123,000 1,213,433 18,164,433 ENTERPRISE FUNDS - WATER/SEWER UTILITY 147,968 9,656,000 - 14,056,169 47,164,253 INTERNAL SERVICE FUNDS EQUIPMENT RENTAL OPER-GOV'T 1,094,549 - 279,386 1,373,935 EQUIPMENT RENTAL OPER.-PROP 468,467 - 124,960 593,427 EQUIP RENTAL REPLACEMENT-GOV'T 2,735,294 505,938 2,435,703 5,676,935 EQUIP RENTAL REPLACEMENT-PROP 515,430 - 2,717,835 3,233,265 MEDICAL/DENTAL INSURANCE 25,000 2,104,376 8,506,022 CENTRAL STORES - 11,329 11,329 PERMANENT FUND CITY VIEW CEMETERY ENDOWMENT 100 - 484,324 499,424 TRUST FUNDS OLD FIREMEN'S PENSION 15,000 40,000 2,288,150 2,402,138 OLD FIRE MEDICAL(OPEB) 15,000 40,000 - 2,444,418 2,499,418 TOTAL ESTIMATED REVENUES $ 7,064,581 $ 13,516,551 $ 7,949,751 $ 56,370,136 $ 183,061,379 City of Pasco,Washington 3 2017 Budget CITY OF PASCO 2017 SUMMARIZED EXPENDITURES ALL OPERATING FUNDS OTHER SALARIES& PERSONNEL SERVICES& WAGES BENEFITS SUPPLIES CHARGES GENERALFUND: CITY COUNCIL $ 87,594 $ 10,081 $ 1,000 $ 13,300 MUNICIPALCOURT 873,001 399,891 46,100 435,131 CITY MANAGER 875,428 333,530 132,000 252,880 POLICE 7,880,210 2,582,385 368,419 4,652,717 FIRE 3,631,156 1,014,393 195,235 2,132,762 ADMIN&COMM SVCS 3,672,002 1,488,882 580,895 3,011,214 COMM DEVELOPMENT 966,115 440,140 15,350 170,771 ENGINEERING 1,141,757 464,870 19,000 172,642 LIBRARY - - 12,500 1,317,720 NON-DEPARTMENTAL - - 55,000 2,164,313 TOTAL GENERAL FUND: 19,127,263 6,734,172 1,425,499 14,323,450 SPECIAL REVENUE FUNDS CITY STREET 539,279 256,055 166,970 1,016,811 ARTERIAL STREET - - 13,700 - 1-182 CORRIDOR TRAFFIC IMPACT - - - - STREET OVERLAY - - - 131,385 COMMUN.DEVELOPMENT GRANTS 68,233 27,244 1,500 380,273 M.L.KING 1R.COMMUNITY CENTER 30,775 12,641 7,140 67,661 AMBULANCE SERVICES 3,678,900 1,050,306 371,887 1,614,278 CITY VIEW CEMETERY 92,755 28,724 52,020 72,713 BOULEVARD PERPETUAL MAINTENANCE - - - - ATHLETIC PROGRAMS 26,813 6,074 34,930 66,181 GOLF COURSE - - 3,200 1,573,463 SENIOR CENTER OPERATING 141,713 54,658 6,300 85,992 MULTI-MODAL FACILITY - - 9,000 49,452 SCHOOL IMPACT FEES - 1,500,000 - - RIVERSHORE TRAIL&MARINA MAINT. - - - 11,602 SPECIAL LODGING ASSESSMENT - - - 270,150 LITTER ABATEMENT - - - 16,000 REVOLVING ABATEMENT - - - 110,317 TRAC DEVELOPMENT&OPERATION - - 255,000 PARK DEVELOPMENT - - - 25,000 CAPITAL IMPROVEMENT REET - - - - INDUSTRIAL DEVEL&INFRASTRUCTURE 57,420 25,197 193,660 540,593 STADIUM/CONVENTION CENTER - - - 166,329 DEBT SERVICE FUNDS LID DEBT SERVICE FUND - - - - G.O.BOND DEBT SERVICE FUND - - - - CONSTRUCTION FUNDS GENERAL CAPITAL PROJECTS - - - - ENTERPRISE FUNDS WATER/SEWER UTILITY 3,561,207 1,624,138 2,148,488 9,921,445 INTERNAL SERVICE FUNDS EQUIPMENT RENTAL OPER-GOV'T 216,987 94,639 628,002 157,412 EQUIPMENT RENTAL OPER.-PROP 136,798 58,640 258,870 64,161 EQUIP RENTAL REPLACEMENT-GOV'T - - - - EQUIP RENTAL REPLACEMENT-PROP - - - - MEDICAL/DENTAL INSURANCE - - - 5,741,155 CENTRALSTORES - - 500 - PERMANENT FUND CITYVIEW CEMETERY ENDOWMENT - - - - TRUST FUNDS OLD FIREMEN'S PENSION 120,750 - - 6,120 OLD FIRE MEDICAL(OPEB) - 105,048 - 5,861 TOTAL ESTIMATED REVENUES $ 27,798,893 $ 11,577,536 $ 5,321,666 $ 36,672,804 City of Pasco,Washington 4 2017 Budget CITY OF PASCO 2017 SUMMARIZED EXPENDITURES ALL OPERATING FUNDS ENDING INTERFUND CAPITAL DEBT FUND TRANSFERS OUTLAY SERVICE BALANCE TOTAL GENERALFUND: CITY COUNCIL $ - $ - $ - $ - $ 111,975 MUNICIPAL COURT - 9,000 - - 1,763,123 CITY MANAGER - - - - 1,593,838 POLICE - - - - 15,483,731 FIRE - 82,396 - - 7,055,942 ADMIN&COMM SVCS - 67,600 - - 8,820,593 COMM DEVELOPMENT - - - - 1,592,376 ENGINEERING - - - - 1,798,269 LIBRARY - - - - 1,330,220 NON-DEPARTMENTAL 1,478,000 - 1,169,400 13,046,142 17,912,855 TOTAL GENERAL FUND: 1,478,000 158,996 1,169,400 13,046,142 57,462,922 SPECIAL REVENUE FUNDS CITY STREET - 15,000 - 70,173 2,064,288 ARTERIAL STREET 570,000 - - 432,977 1,016,677 1-182 CORRIDOR TRAFFIC IMPACT 210,000 - - 852,296 1,062,296 STREET OVERLAY 87,000 - - 3,650,090 3,868,475 COMMUN.DEVELOPMENT GRANTS 643,000 - - 88,443 1,208,693 M.L.KING 1R.COMMUNITY CENTER - - - 112,969 231,186 AMBULANCE SERVICES 228,000 91,800 - 135,332 7,170,503 CITY VIEW CEMETERY - - - 12,598 258,810 BOULEVARD PERPETUAL MAINTENANCE 125,000 - - 2,322,613 2,447,613 ATHLETIC PROGRAMS - - - 189,516 323,514 GOLF COURSE - - - 339,261 1,915,924 SENIOR CENTER OPERATING - - - 17,282 305,945 MULTI-MODAL FACILITY - - - 221,399 279,851 SCHOOL IMPACT FEES - - - 30,009 1,530,009 RIVERSHORE TRAIL&MARINA MAINT. - - - 41,248 52,850 SPECIAL LODGING ASSESSMENT - - - - 270,150 LITTER ABATEMENT - - - 8,403 24,403 REVOLVING ABATEMENT - - - 491,375 601,692 TRAC DEVELOPMENT&OPERATION - - - 295,704 550,704 PARK DEVELOPMENT 100,000 - - 1,704,010 1,829,010 CAPITAL IMPROVEMENT REET 3,566,000 - - 1,402,702 4,968,702 INDUSTRIAL DEVEL&INFRASTRUCTURE 550,000 250,000 485,457 287,906 2,390,233 STADIUM/CONVENTION CENTER - 127,188 - 255,497 549,014 DEBT SERVICE FUNDS LID DEBT SERVICE FUND 300,000 - 225,198 28,138 553,336 G.O.BOND DEBT SERVICE FUND - - - - - CONSTRUCTION FUNDS - GENERAL CAPITAL PROJECTS - 16,951,000 - 1,213,433 18,164,433 ENTERPRISE FUNDS - WATER/SEWER UTILITY - 10,620,094 4,485,879 14,803,002 47,164,253 INTERNAL SERVICE FUNDS EQUIPMENT RENTAL OPER-GOV'T - - - 276,895 1,373,935 EQUIPMENT RENTAL OPER.-PROP - - - 74,958 593,427 EQUIP RENTAL REPLACEMENT-GOV'T - 2,176,492 - 3,500,443 5,676,935 EQUIP RENTAL REPLACEMENT-PROP - 303,680 - 2,929,585 3,233,265 MEDICAL/DENTAL INSURANCE - - - 2,764,867 8,506,022 CENTRALSTORES - - - 10,829 11,329 PERMANENT FUND CITY VIEW CEMETERY ENDOWMENT - - - 499,424 499,424 TRUST FUNDS OLD FIREMEN'S PENSION - - - 2,275,268 2,402,138 OLD FIRE MEDICAL(OPEB) - - - 2,388,509 2,499,418 TOTAL ESTIMATED REVENUES $ 7,857,000 $ 30,694,250 $ 6,365,934 $ 56,773;296 $ 183,061,379 City of Pasco,Washington 5 2017 Budget CITY OF PASCO COMPARATIVE REVENUE SUMMARY GENERAL FUND 2013 2014 2015 2016 2016 2017 ACTUAL ACTUAL ACTUAL ADOPTED AMENDED BUDGET SOURCE OF REVENUE TAXES: GENERAL PROPERTY $ 6,603,373 $ 7,030,718 $ 7,104,351 $ 7,655,000 $ 7,655,000 $ 7,825,655 RETAIL SALES TAX 10,600,498 11,682,978 12,674,351 12,895,000 12,922,000 13,700,000 B&O TAXES Natural Gas 729,245 952,508 931,427 930,000 930,000 825,000 Solid Waste 493,395 505,620 581,888 540,000 587,000 610,000 Cable TV 383,497 455,315 469,639 440,000 460,000 460,000 Telephone 1,563,635 1,622,260 1,495,409 1,400,000 1,440,000 1,400,000 Electricity 3,405,021 3,552,160 4,089,050 3,750,000 4,150,000 4,000,000 Water 608,270 689,583 713,918 750,000 750,000 800,000 Irrigation 78,209 94,197 101,116 100,000 100,000 107,000 Sewer 588,007 587,005 599,690 660,000 680,000 730,000 Stormwater 85,363 95,506 109,172 107,000 107,000 130,000 PWRF 109,096 163,732 168,321 168,000 274,000 205,000 Gambling 736,755 732,127 784,291 778,000 798,000 838,000 EXCISE TAXES Leasehold 203,602 202,285 205,262 205,000 205,000 206,000 Admissions 157,173 157,691 160,479 155,000 155,000 160,000 26,345,138 28,523,685 30,188,365 30,533,000 31,213,000 31,996,655 LICENSES AND PERMITS: BUSINESS LICENSES 329,916 329,855 335,856 339,400 339,400 339,800 RENTAL LICENSES 59,556 64,072 64,652 64,000 64,000 96,539 BUILDING PERMITS 915,423 1,014,227 1,102,248 1,150,000 1,150,000 1,250,000 ANIMAL LICENSES 177,496 166,471 181,684 172,000 177,000 222,625 OTHER 15,609 13,203 17,329 13,000 13,000 13,000 1,498,000 1,587,828 1,701,769 1,738,400 1,743,400 1,921,964 INTERGOVERNMENTAL: GRANTS 232,169 316,550 311,481 230,000 249,500 124,280 STATE SHARED REVENUES PUD Privilege Tax 554,567 583,694 625,638 645,000 651,000 685,000 City-County Assistance 93,177 98,635 118,840 120,000 124,000 146,357 SST Mitigation 172,664 173,100 169,502 140,000 140,000 140,000 Criminal Justice 74,574 80,858 85,863 85,299 85,299 87,200 DUI-Cities 11,796 11,746 10,060 12,000 12,000 11,000 Liquor Excise Tax 86,435 113,500 225,550 302,303 302,303 329,000 Liquor Board Profits 573,141 582,880 596,254 587,546 587,546 596,000 1,798,523 1,960,963 2,143,188 2,122,148 2,151,648 2,118,837 CHARGES FOR SERVICE: GENERAL GOVERNMENT 3,464,385 3,753,337 3,908,058 4,246,593 4,248,393 4,256,031 PUBLIC SAFETY 854,935 959,388 1,219,843 1,325,821 1,349,821 1,363,725 ECONOMIC ENVIRONMENT 233,956 579,176 504,909 482,700 507,700 496,400 CULTURE AND RECREATION 157,822 149,722 163,038 162,000 162,000 162,000 4,711,098 5,441,623 5,795,848 6,217,114 6,267,914 6,278,156 FINES&FORFEITURES COURT 74,854 73,661 82,456 70,600 73,800 71,100 TRAFFIC 651,759 630,486 555,974 644,000 644,000 654,000 NONTRAFFIC 168,694 395,600 381,661 391,000 391,000 381,000 CONFISCATED MONEY 5,070 10,774 10,080 11,000 11,000 11,000 900,377 1,110,521 1,030,171 1,116,600 1,119,800 1,117,100 MISCELLANEOUS REVENUE: INTEREST EARNINGS 146,679 124,025 147,886 149,430 151,930 186,000 RENTS 411,099 277,363 279,608 277,210 293,210 275,610 CONTRIBUTIONS - 4,915 6,621 4,500 5,200 5,200 OTHER MISCELLANEOUS 43,732 284,439 51,049 23,700 43,600 31,950 601,510 690,742 485,164 454,840 493,940 498,760 TOTAL GENERAL FUND REVENUE 35,854,646 39,315,362 41,344,505 42,182,102 42,989,702 43,931,472 OTHER FINANCING SOURCES: DEBT PROCEEDS - - 9,102,734 1,010,000 - - TRANSFERS 138,000 138,000 138,000 143,000 143,000 493,000 CAPITAL SALE PROCEEDS - - - 1,125,000 1,125,000 - 138,000 138,000 9,240,734 2,278,000 1,268,000 493,000 TOTAL GENERAL FUND REVENUE& OTHER FINANCING SOURCES 35,992,646 39,453,362 50,585,239 44,460,102 44,257,702 44,424,472 BEGINNING FUND BALANCE - - - 10,566,361 17,289,115 13,038,450 TOTAL GENERAL FUND RESOURCES $ 35,992,646 $ 39,453,362 $ 50,585,239 $ 55,026,463 $ 61,546,817 $ 57,462,922 City of Pasco,Washington 6 2017 Budget CITY OF PASCO COMPARATIVE EXPENDITURE SUMMARY ALL OPERATING FUNDS 2013 2014 2015 2016 2016 2017 ACTUAL ACTUAL ACTUAL ADOPTED AMENDED BUDGET GENERAL FUND $ 45,999,867 $ 46,753,410 $ 59,951,871 $ 55,026,463 $ 61,546,817 $ 57,462,922 CITY STREET 2,711,959 4,014,129 2,354,729 2,163,721 2,149,179 2,064,288 ARTERIAL STREET 1,611,296 1,916,463 1,991,324 2,163,231 1,801,415 1,016,677 1-182 CORRIDOR TRAFFIC IMPACT 1,235,351 1,254,244 1,392,820 1,530,954 1,113,296 1,062,296 STREET OVERLAY 3,385,938 3,833,719 3,780,158 3,782,946 3,744,887 3,868,475 COMMUN.DEVELOPMENT GRANTS 1,072,641 1,032,163 1,573,891 1,448,452 1,212,823 1,208,693 M.L.KING JR.COMMUNITY CENTER 193,782 212,649 216,771 208,305 236,994 231,186 AMBULANCE SERVICES 4,167,956 4,210,994 4,520,462 5,660,577 5,933,796 7,170,503 CITY VIEW CEMETERY 345,394 360,926 286,306 276,721 257,777 258,810 BOULEVARD PERPETUAL MAINT. 1,987,009 2,127,160 2,105,765 2,409,232 2,157,933 2,447,613 ATHLETIC PROGRAMS 274,166 263,689 294,898 247,964 323,159 323,514 GOLF COURSE 1,754,335 1,614,563 1,795,983 1,846,122 1,851,558 1,915,924 SENIOR CENTER OPERATING 329,499 332,473 326,560 312,533 331,267 305,945 MULTI-MODAL FACILITY 145,746 174,413 197,796 242,316 216,133 279,851 SCHOOL IMPACT FEES 1,568,697 1,303,133 1,423,214 1,501,800 1,519,060 1,530,009 RIVERSHORE TRAIL&MARINA MAINT. 49,950 35,110 42,328 51,681 46,859 52,850 SPECIAL LODGING ASSESSMENT 196,689 269,096 288,137 414,596 353,707 270,150 LITTER ABATEMENT 19,140 16,529 19,954 20,501 22,808 24,403 REVOLVING ABATEMENT 391,620 440,378 569,190 552,800 484,911 601,692 TRAC DEVELOPMENT&OPERATION 422,799 571,747 463,570 535,349 538,404 550,704 PARK DEVELOPMENT 1,901,814 2,035,378 2,231,009 1,897,125 2,321,510 1,829,010 CAPITAL IMPROVEMENT REET 3,285,772 4,354,614 5,052,811 4,204,778 6,028,103 4,968,702 ECONOMIC DEVELOPMENT 2,107,916 3,985,662 2,162,586 1,882,480 2,758,075 2,390,233 STADIUM/CONVENTION CENTER 411,838 216,799 277,516 427,386 518,244 549,014 LID DEBT SERVICE FUND 1,460,228 1,714,590 678,565 1,111,597 830,422 553,336 G.O.BOND DEBT SERVICE FUND 852,201 482,226 127,750 250,757 233,167 - GENERAL CAPITAL PROJECTS 7,301,825 3,756,888 6,337,843 21,447,570 21,323,433 18,164,433 WATER/SEWER UTILITY 37,600,393 33,985,724 22,184,713 49,066,775 46,843,293 47,164,253 EQUIPMENT RENTAL OPER-GOV'T 1,127,457 1,096,267 1,094,334 1,080,474 1,283,125 1,373,935 EQUIPMENT RENTAL OPER.-PROP 495,409 500,113 577,541 418,256 541,194 593,427 EQUIP RENTAL REPLACEMENT-GOV'T 5,135,693 5,917,885 6,982,887 6,894,975 4,098,413 5,676,935 EQUIP RENTAL REPLACEMENT-PROP 2,511,223 2,725,216 2,865,376 3,099,080 3,402,199 3,233,265 MEDICAL/DENTAL INSURANCE 5,024,346 5,867,861 6,980,754 7,179,961 7,536,783 8,506,022 CENTRAL STORES 12,845 12,857 12,865 11,829 11,829 11,329 CITY VIEW CEMETERY ENDOWMENT 435,254 454,552 467,698 484,324 484,324 499,424 OLD FIREMEN'S PENSION 2,306,961 2,433,199 1,141,111 2,479,017 1,154,274 2,402,138 OLD FIRE MEDICAL(OPEB) 2,633,383 2,775,908 2,646,117 2,617,647 2,578,243 2,499,418 TOTAL ALL FUNDS $ 142,468,392 $ 143,052,727 $145,417,203 $ 184,950,295 $ 187,789,414 $ 183,061,379 City of Pasco,Washington 7 2017 Budget CITY OF PASCO GENERAL FUND EXPENDITURE SUMMArY BY DEPARTMENT 2013 2014 2015 2016 2017 DEPARTMENT ACTUAL ACTUAL ACTUAL BUDGET BUDGET CITY COUNCIL $ 108,093 $ 103,864 $ 107,324 $ 114,323 $ 111,975 MUNICIPAL COURT 1,428,265 1,511,595 1,501,790 1,607,000 1,763,123 CITY MANAGER 1,050,327 1,227,992 1,370,685 1,447,608 1,593,838 POLICE DEPARTMENT 12,295,459 12,586,189 13,959,641 14,643,050 15,483,731 FIRE DEPARTMENT 5,660,321 5,327,428 6,335,611 5,590,347 7,055,942 ADMINISTRATIVE&COMMUNITY SERVICES 6,527,058 7,265,296 7,697,208 8,277,191 8,820,593 COMMUNITY DEVELOPMENT 1,252,078 1,451,575 1,478,441 1,507,525 1,592,376 ENGINEERING 1,648,750 1,669,218 1,607,128 1,765,221 1,798,269 LIBRARY 1,181,294 1,220,033 1,254,204 1,305,200 1,330,220 NON-DEPARTMENTAL 8,603,004 5,007,059 7,350,724 10,401,507 4,866,713 TOTAL OPERATIONS 39,754,649 37,370,249 42,662,756 46,658,972 44,416,780 ENDING FUND BALANCE 6,245,218 9,383,161 17,289,115 8,367,491 13,046,142 TOTAL EXPENDITURES $ 45,999,867 $ 46,753,410 $ 59,951,871 $ 55,026,463 $ 57,462,922 GENERAL FUND EXPENDITURE SUMMARY BY EXPENSE 2013 2014 2015 2016 2017 EXPENSE ACTUAL ACTUAL ACTUAL BUDGET BUDGET SALARIES AND WAGES $ 16,974,605 $ 16,378,414 $ 18,215,646 $ 18,233,956 $ 19,127,263 PERSONNEL BENEFITS 5,950,355 6,469,816 6,897,918 6,635,018 6,734,172 SUPPLIES 755,820 1,249,730 1,282,301 1,427,010 1,425,499 OTHER SERVICES/CHARGES 9,140,216 10,126,907 10,778,123 12,420,613 14,323,450 CAPITAL OUTLAY 309,782 89,612 88,420 189,700 158,996 DEBT SERVICE 1,015,288 457,316 809,337 1,551,675 1,169,400 INTERFUND TRANSFERS 5,608,583 2,598,454 4,591,012 6,201,000 1,478,000 TOTAL OPERATIONS 39,754,649 37,370,249 42,662,757 46,658,972 44,416,780 ENDING FUND BALANCE 6,245,218 9,383,161 17,289,115 8,367,491 13,046,142 TOTAL EXPENDITURES $ 45,999,867 $ 46,753,410 $ 59,951,872 $ 55,026,463 $ 57,462,922 City of Pasco,Washington 8 2017 Budget City of Pasco Organizational Chart GTIZENS l CITY COUNCIL GTYMANAGER DEPUTY CITY MANAGER ExecLMAssistW HUMAN�sauRCEs ------------ COM W NICATION S MUNICFPALGbURTJUUGE POUCE CHIEF FIRE CHIEF CCMMUNITYR ECCH O C PUSUC WORKS DIRECTOR AOMINSTRATIVE S _.FINANCE DEVELOPMENT COMMUNITY Mar i�ICouR Invrstgons IaeSuRresskn DIRECTOR € SERVICES 7kcau Brg Bkck Grd� Legal I�sidl Pra6aw Services Field t]peretbm Ambula xe SUeeI Mai knance CustomerSereke Planning Rxr�tirn CoulSerrkes SuppodUperallors U51ibes Specialk ImWborsl FacilNes Code Efts mut sums Equipment Rrnfat Replw merl CdyCk:rk I:n City of Pasco,Washington 9 2017 Budget INDIVIDUAL GENERAL FUND DEPARTMENTS City of Pasco,Washington 10 2017 Budget City Council CITIZENS OF PASCO CITY COUNCIL CITY COUNTY/REGIONAL BOARDS AND COMMISSIONS BOARDS AND COMMISSIONS LEOFF DISABILITY BOARD FRANKLIN COUNTY EMERGENCY MANAGEMENT CIVIL SERVICE COMMISSION HOUSING AUTHORITY PARKS&RECREATION ADVISORY B-F REGIONAL COUNCIL BOARD PLANNING COMMISSION B•F TRANSIT AUTHORITY FIREMAN'S PENSION BOARD PUBLIC FACILITIES DISTRICT CODE ENFORCEMENT BOARD CITY MANAGER City of Pasco,Washington 11 2017 Budget CITY COUNCIL EXPENDITURES 2013 2014 2015 2016 2017 EXPENSE ACTUAL ACTUAL ACTUAL BUDGET BUDGET SALARIES AND WAGES $ 87,594 $ 87,594 $ 87,594 $ 87,594 $ 87,594 PERSONNEL BENEFITS 10,246 10,657 11,012 11,444 10,081 SUPPLIES 54 441 1,000 1,000 OTHER SERVICES/CHARGES 10,199 5,173 8,718 14,285 13,300 CAPITAL OUTLAY TOTAL EXPENDITURES $ 108,093 $ 103,865 $ 107,324 $ 114,323 $ 111,975 CITY COUNCIL PERSONNEL SUMMARY NUMBER OF EMPLOYEES POSITION 2013 2014 2015 2016 2017 MAYOR 1.00 1.00 1.00 1.00 1.00 COUNCILMEMBER 6.00 6.00 6.00 6.00 6.00 TOTAL 7.00 7.00 7.00 7.00 7.00 City of Pasco,Washington 12 2017 Budget Municipal Court JUDGE COURT ADMINISTRATOR COURT SERVICES LEAD COURT ADMIN PROBATION SPECIALIST CLERK ASSISTANT OFFICER LDEPUTY L PROBATION COURT CLERK CLERKS PASCO MUNICIPAI,COURT Pasco Municipal Court is a court of limited jurisdiction with the jurisdiction to hear certain criminal cases, traffic infractions,non-traffic infractions and parking tickets_ The city contracts with the City of Mesa and the Port of Pasco Airport to hear their cases as well. There are three divisions within the court system. The Probation division monitors those defendants who are placed on active supervision by the Judge at the time of sentencing. All DUI and domestic violence cases are on active probation for 2-5 years_ Any defendant can be placed on the probation caseload depending on the severity of the crime, past criminal history or mental health status of the defendant. Probation tracks each case to ensure that the defendant is complying with each condition of sentence which may include required treatment or restitution issues. If a defendant is non- compliant,probation can request a warrant of arrest be ordered or defendant be summoned to court. The Community Service division has two Court Services Specialists responsible for defendant work crews for those persons ordered to perform a determined amount of hours as a case condition of sentencing. The crews not only assist with graffiti abatement,but also perform many other tasks within the City of Pasco. The Graffiti Abatement Program (GAP) division helps local business owners and city residents with the removal of graffiti from their property_ Public areas are also included in locations served by GAP. The crews are the same persons ordered to perform community service hours. 2016 KEY AC'C )MPIASHMENTS Court ■ Court has successfully met the goal of scanning all files not on active probation with pending issues_ Once sentencing conditions are met on cases not on probation,the case is pulled and scanned. • XI database has increased exponentially as suggestions are made by staff of new items to add- All staff meeting minutes have been entered in XI this year. An interpreter list has been created; however,each staff member is now tasked with reviewing list to add/delete names. • Court implemented plain paper warrant process and staff is trained. The court no longer uses the continuous feed warrants purchased from outside vendor_ This has saved the city money as these forms are expensive. Police department notified and trained reference new warrants. Probation • The C'ascload Pro database has been successfully implemented in this division. Probation staff did have clean-up work to perform with the file conversion but overall the system is up and running efficiently and is used exclusively_ • Two court staff mcmbcrs did work with the probation division to attempt to learn their processes. This will continue to be an ongoing effort. City of Pasco,Washington 13 2017 Budget Community Service • As of October 31,removed 7,213 pounds of garbage and 14 illegal dump sites within the city limits of Pasco. The clean-up efforts were performed by the Franklin County work crews per the agreement with the city based on the state litter grant monies given to the county. • Assisted city departments with numerous undertakings such as setting up for the Cable Bridge Run, softball fields, boat races, state cross-country meet, Road 54 boat launch grass and tumbleweed removal,and Peanuts Park cleanup. This division is reactionary to city department needs. There has not been,nor is there a plan to purchase new equipment or implement a change in their way of doing business. • City departments reminded at management meeting that court provides the free labor to start and complete projects for the city; however,this division may not have the tools necessary to complete the task and a department may be asked to purchase tools/paint in order to accompl ish the project. Graffiti Abatement Program • The number of graffiti locations serviced by this division has decreased dramatically since 2013 to today(31%). The statistics for locations painted by calendar year areas follows: o 2013— 1849 locations o 2014— 1564 locations o 2015— 1496 locations o 2016—964 locations as of September 30,2016_ Projected 2016 end of-year—1284 • The ongoing annual goal for this division has been to remove graffiti immediately upon notification of its existence and this goal is accomplished daily. We believe that the decrease in graffiti presence in Pasco is directly related to the quick response time of this division to eradicate graffiti without delay. The Court Services Specialists have reported that the hot water pressure washer is able to clean most graffiti surfaces and little actual painting is necessary to clean up areas of concern. 2017 GOALS Court • Address one safety topic with all court staff during office meetings and document the subject in the meeting minutes_ • Each deputy court clerk will have a uniform desk organizer that includes commonly used forms, processes,and information utilized daily. • Continue to investigate the possibility of becoming a paperless court. This is an ongoing goal that. will take years to accomplish. This goal is now pushed back further with the states objective to implement a new case management system in all courts in the state sometime in 2018. • Cross train probation clerks to perform some functions within the court office. This cross-training will be helpful for understanding the bigger picture of how our division is intertwined with the probation division. Probation • Investigate the ability to electronically store probation case files in the Caseload Pro Database (CPI])instead of keeping paper files. Once the backup and security issues are determined and documented by CPD,the state archivists office will he contacted to verify that the program meets the criteria to utilize electronic file storage- . Implement the Moral Rcconntion Therapy 13ornestie Violence (MR"1'-I)V) program in the probation department. T he probation officer fins received training in order to irrrplcrncnt this pragrrarn;however,policies and proccehrres roust be in place. In addition, the city prosecutors must be aware of the benefits of this program and who qualifies so that sentencing: recommendations can be part of a plea agreement with the defendant. Community Service . Respond timely to city departnicnes requests to clean-up homeless camps and illegal dump sites within the city limits of T'asco. • N"intain safety environment with no injuries. Graffiti Abatement Program • Rent paint sprayer to cover entire areas not easily accessible with a paint roller. Identify those spots within the city that require beautification and work on the locations to completely paint those areas that have multiple paint colors or closely similar but not all one color. City of Pasco,Washington 14 2017 Budget MUNICIPAL COURT EXPENDITURES 2013 2014 2015 2016 2017 EXPENSE ACTUAL ACTUAL ACTUAL BUDGET BUDGET SALARIES AND WAGES $ 744,198 $ 784,554 $ 812,708 $ 809,494 $ 873,001 PERSONNEL BENEFITS 323,895 372,616 376,771 386,263 399,891 SUPPLIES 33,136 31,402 28,907 41,100 46,100 OTHER SERVICES/CHARGES 327,036 323,024 283,404 370,143 435,131 CAPITAL OUTLAY 9,000 TOTAL EXPENDITURES $ 1,428,265 $ 1,511,596 $ 1,501,790 $ 1,607,000 $ 1,763,123 MUNICIPAL COURT PERSONNEL SUMMARY NUMBER OF EMPLOYEES POSITION 2013 2014 2015 2016 2017 JUDGE 0.75 0.75 0.75 0.75 0.75 COURT ADMINISTRATOR 1.00 1.00 1.00 1.00 1.00 COURT PROBATION SERV SPEC. 1.00 1.00 1.00 1.00 1.00 COURT SERVICES SPEC. 2.00 2.00 2.00 2.00 2.00 ADMINISTRATIVE ASST.II 1.00 1.00 1.00 1.00 1.00 LEAD COURT CLERK 1.00 1.00 1.00 1.00 1.00 DEPUTY COURT CLERK 4.75 4.75 4.75 4.75 5.75 PROBATION SERVICES CLERK 2.25 2.25 2.25 2.25 2.25 DEPARTMENT ASST.I 1.00 1.00 1.00 1.00 0.00 TOTAL 14.75 14.75 14.75 14.75 14.75 City of Pasco,Washington 15 2017 Budget City Manager CIr Y-'.AGER OEPUTYCITY Mk. E_: FxecutreAasslaml Human Resources Communications MUNICIPAL COURT JUDGE POLICE CHEF FIRE CHIEF COMMUNITY&ECONOMIC PUBLIC WORKS DIRECTOR ABMINSTRATIVEd FINANCE DEVELOPMENT COMMUNITY DIRECTOR SERVICES MunciplCoad Imvestgat�ns FircSupnsssam f;ngseee g /�aouMim� BbckGran� LegalDwision PmbaknSenzes FeNOpeeaNmns AnohuNnre Street Maitenante CustamerSence pWnig Recreainn CouASeesioes SuppoNUpeN6ons llllli6e3 SpeCialisl Imapedn of Pao%es Cada Enfomemenl III S.Z. Equipment Rental fl Repmcemed CiyCksk Infamulion Seals; CITY MANAGER PROGRAMS: The City Manager is the chief administrative officer of the. City and provides general oversight or all City operations and programs. the City Manager is responsible to the City Council for: • Implementation of policy and delivery of services through the respective Department Directors. • Formulating recommendations for City Council consideration,including preparation of the City's annual Operating and Capital Improvement budgets_ • Representing the City on interlocal hoards,as directed. The City Manager Department includes Human Resources and Communication functions which are supervised by the Deputy City Manager. • Human Resource functions include recruitment, employee payroll and benefit administration, civil service,labor relations and safety compliance. • Communications includes public outreach and media relations, city publications,website, social media and operations of the City government access channel,PSC-TV. City of Pasco,Washington 16 2017 Budget 2016 KEY ACCOMPLISIIMENTS: • Assisted City Council with the annual retreat and the development and adoption of City Council Goals for 2016-2017. • Assist Council in the development of the 2016 Legislative Agenda and vigorously prosecuted legislative objectives in the Washington State Legislature. • Coordinated City's response to ACLU claims and lawsuit regarding Voting Rights Act violation due to City's need to comply with state law on Council district voting procedures. A partial consent decree was signed with the ACLU and accepted by the Federal District Court for Eastern Washington in order to minimize potential penalties and costs while placing the matter in federal court with jurisdiction to modify the application of state law as necessary. The City Council adopted a 6-district, 1 at-large Council election plan for submission to the Court in October. A decision of the Court between the City's plan and the ACLU plan is pending. • Completed negotiations on two draft interlocal agreements pertaining to operation of the Animal Control Authority and construction of a new shelter facility. Agreement will be to Council for consideration Prior to the end of 2016. • Completed negotiations and recommendations to Council to renew the collective bargaining agreements with the Police(3-years),Firefighters and Paramedics (2-years) and Operating Engineers (4-years). All these agreements were approved. • Reorganized department structure creating a stand-alone Finance Department and recruited a Finance Director. • Sale of City property at 20th Avenue and Argent to CBC Student Housing LLC for student housing was closed in August. The phase 1 unit is currently under construction. • Coordinated City public outreach efforts at the Cinco de Mayo celebration regarding downtown Pasco and other initiatives. • Prepared and led City team to two economic development conferences to promote economic development opportunities in the City. This was done in conjunction with other area agencies, such as Port of Pasco and Visit Tri-Cities. • Continued efforts with partner agencies to develop the MATRICS or alternative interlocal agreement for improved public safety dispatch and communications. Significant progress has been made; an interlocal is anticipated early in 2017,with operational transition to follow within the year. • Continued work to foster increased,meaningful citizen engagement with emphasis on outreach efforts to the Hispanic community. Participated in multiple events. • Continued work to foster Police Department community relations and service efforts. Received recommendations from the Police Executive Research Forum(PERF)as part of a USDOJ effort. Many of the recommendations have already been implemented and others are under evaluation or design. • Continued to enhance City economic development efforts and opportunities with special emphasis on downtown Pasco, developing industrial areas and the growing northwest (Broadmoor) area of the community. • Completed franchise renewal negotiations with Charter Cable resulting in a new 10-year agreement which includes funding for upgrading the City's TV productionlbroadcasting capabilities to high definition. 2017 GOALS: • Assist with the implementation of anticipated new City Council District voting system for 2017 election. • Coordinate plan for City Hall renovation in follow-up to Police Department move to new facility in late 2016. • Implementation of the ACA agreements,including pre-design work for anew shelter facility. City of Pasco,Washington 17 2017 Budget CITY MANAGER EXPENDITURES 2013 2014 2015 2016 2017 EXPENSE ACTUAL ACTUAL ACTUAL BUDGET BUDGET SALARIES AND WAGES $ 706,209 $ 753,884 $ 790,537 $ 834,033 $ 875,428 PERSONNEL BENEFITS 225,159 262,180 344,187 333,453 333,530 SUPPLIES 12,453 15,331 23,666 23,000 132,000 OTHER SERVICES/CHARGES 106,506 196,598 212,296 257,122 252,880 CAPITAL OUTLAY TOTAL EXPENDITURES $ 1,050,327 $ 1,227,993 $ 1,370,686 $ 1,447,608 $ 1,593,838 CITY MANAGER PERSONNEL SUMMARY NUMBER OF EMPLOYEES POSITION 2013 2014 2015 2016 2017 CITY MANAGER 1.00 1.00 1.00 1.00 1.00 DEPUTY CITY MANAGER 1.00 1.00 1.00 1.00 1.00 HUMAN RESOURCES MANAGER 1.00 1.00 1.00 1.00 1.00 COMMUNICATIONS PROGRAM MANAGER 1.00 1.00 1.00 1.00 1.00 EXECUTIVE ADMIN ASSISTANT 1.00 1.00 1.00 1.00 1.00 SENIOR HR ANALYST 0.00 0.00 1.00 1.00 1.00 HR ANALYST 1.00 1.00 0.00 0.00 0.00 SAFETY/TRAINING SPECIALIST 0.00 0.00 1.00 1.00 1.00 PAYROLL SPECIALIST 1.00 1.00 1.00 1.00 1.00 HR SPECIALIST 0.00 0.00 0.00 1.00 1.00 ADMINISTRATIVE ASSISTANT II 0.00 0.00 1.00 1.00 1.00 ADMINISTRATIVE ASSISTANT 1 1.00 1.00 0.00 0.00 0.00 TOTAL 8.00 8.00 9.00 10.00 10.00 City of Pasco,Washington 18 2017 Budget Police CITY MANAGER Pc-LICE CHIEF ,Admin Assistant SUPPC)RT FIELD rVESTIC3ATIaNS QPERATIC>NS C>PERATI<DNS CAPTAIN CAPTAI N CAPTAIN Admin Lead Pcslice Sergeants Sergeants Assistant Services Specialist Sergeants Police Police SRC/ARO afficers Services Officers S pecia list detectives SIU SV+JAT Cri me Analyst DEA Crime VNe Tent Prevention/ Crimes Domestic Violence Street Crimes Accreditation Training/IA Evidence Police Department PROGRAMS: The Police Department provides the law enforcement function for the City. The Department is responsible for the protection 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 report- ing- The lnvestiaative Sere=ices Division handles investigations of more serious criminal offenses. City of Pasco,Washington 19 2017 Budget 2016 KEY ACCOMPLISHMENTS • Complete construction of new police community services facility. Council Goal #3 This should be completed by the end of November,2016. * Complete Police Department accreditation process. Successfully passed the review for accreditation. It will be approved by WASPC at the conference in November,2016. • Work with the Council and City Manager to finalize and implement the Strategic Plan as presented in October,2015. Much of the plan has been implemented. The department is in the process of adding the personnel approved for the 2016 budget. The beginning of 2017 in conjunction with the completion of the new facility, the department will add the positions that were approved by council as part of the strategic plan. The crime rate has dropped to its lowest level in over 30 years and the public confidence as measured by the survey sent out by the city has remained high. • Work with City Manager to finalize and implement MATRICS consolidated dispatch. The strategy for this changed in 2016. Instead of a consolidation into MATRICS,it was decided to become a contractor with SECOMM. The end result is very close to MATRICS,but will get this done in incremental steps. It is anticipated that the full move to SECOMM will occur in 2017. • Continue to implement improvements recommended by DOJ. The DOJ report came out in late October, 2016. The department has made many internal changes in anticipation of what this document would state. The entire recommendations will be completed in 2017. • Continue to enhance community policing services as part of the strategic plan. The Alderwood station has been reopened (DOJ recommendation). Coffee with a Cop was introduced into the community. Meetings occurred with the ACLU and local interested parties on community policing initiatives. Pasco Prays was conducted monthly throughout the year in various local churches. A Spanish only citizen police academy was conducted. Other areas addressed in the DOJ report are either in process or being implemented by the department. 2017 GOALS • Maintain average number of cases assigned to each detective with target of 10 or less open active cases at any given time. • Determine what is an acceptable or target level of response time to Calls for Service; There is no national standard for this,but it is an accepted practice that the sooner you get to a call,the better chance of resolving the concern. • Document and present the percentage of gang member arrests by the Street Crimes Unit. o Number of arrest warrants served. o Number of arrest warrants served on gang members. o Number of new charges filed on gang members. Measure and increase time spent by ARO's in the below areas; o Foot patrols/Community engagement o Community meetings/programs o Time in the mini station o Time conducting presentations. Obtain GALEA basic accreditation by the end of 2017. City of Pasco,Washington 20 2017 Budget POLICE EXPENDITURES 2013 2014 2015 2016 2017 EXPENSE ACTUAL ACTUAL ACTUAL BUDGET BUDGET SALARIES AND WAGES $ 6,535,154 $ 6,383,067 $ 7,125,717 $ 7,527,709 $ 7,880,210 PERSONNEL BENEFITS 2,132,425 2,275,077 2,340,728 2,603,938 2,582,385 SUPPLIES 243,691 306,418 308,929 424,395 368,419 OTHER SERVICES/CHARGES 3,371,706 3,610,141 4,184,268 4,087,008 4,652,717 CAPITAL OUTLAY 12,483 11,487 TOTAL EXPENDITURES $ 12,295,459 $ 12,586,190 $ 13,959,642 $ 14,643,050 $ 15,483,731 POLICE PERSONNEL SUMMARY NUMBER OF EMPLOYEES POSITION 2013 2014 2015 2016 2017 POLICE CHIEF 1.00 1.00 1.00 1.00 1.00 CAPTAIN 2.00 2.00 3.00 3.00 3.00 SERGEANT 10.00 10.00 10.00 10.00 10.00 POLICE OFFICER 47.00 47.00 47.00 49.00 50.00 POLICE OFFICER-DETECTIVE 5.00 5.00 5.00 7.00 7.00 POLICE OFFICER-DEA/VCTF DETECT 1.00 1.00 2.00 2.00 2.00 POLICE OFFICER-METRO DETECT 2.00 2.00 1.00 1.00 1.00 POLICE OFFICER-SCU DETECT 3.00 3.00 3.00 4.00 4.00 CRIME SPECIALIST-ANALYST 1.00 1.00 1.00 1.00 1.00 CRIME SPECIALIST-DOMESTIC VIOL 1.00 1.00 1.00 1.00 1.00 CRIME SPECIALIST-EVIDENCE 1.00 1.00 1.00 1.00 1.00 ADMINISTRATIVE ASSISTANT II 1.00 1.00 1.00 1.00 1.00 LEAD POLICE SERVS.SPEC. 1.00 1.00 1.00 1.00 1.00 POLICE SVCS.SPEC. 4.00 4.00 4.00 4.00 4.00 ADMINISTRATIVE ASSISTANT I 1.00 1.00 1.00 1.00 1.00 LEGAL SECRETARY I-METRO 1.00 1.00 1.00 0.00 0.00 LEGAL SECRETARY 11-METRO 1.00 1.00 1.00 0.00 0.00 TOTAL 83.00 83.00 84.00 87.00 88.00 City of Pasco,Washington 21 2017 Budget Fire CITU MANAGER FIRE CHIEF Admin Fir- Protection Assistant Specialist ASSISTANT CHIEF Training Captain Battalion Chief Captains Lieutenants Firefighters Fire • Suppression Program: To provide well-supervised, qualified and professional fire suppression services in accordance with National, State, and Local ordinance and industry standards. • Safety Program: Provide safety training and education in accordance with WAC 296-305 re- quirements • ARFF Program: To provide aircraft rescue and firefighting services to the Tri-Cities Airport in accordance with FAA Regulations Part 139 and applicable advisory circulars, WAC 296- 305 and applicable sections ofNFPA 402. • Technical Rescue: Provide technical rescue capabilities as defined by NFPA 1670 and WAC 296-305 in the following disciplines: Rope Rescue, Confined Space, Trench and Excavation, Machinery and Vehicle, Structural Collapse, and Water. • Hazardous Materials: Provide well-supervised, qualified, and professional emergency re- sponse to hazardous materials incidents within the City of Pasco. City of Pasco,Washington 22 2017 Budget 2016 KEY ACC0IIH'LISHl11ENTS • Continue with efforts to develop a single dispatching system by working with council and other- agencies,and upgrades to the computer aided dispatch system_ Much behind the scenes work has been accomplished regarding the SECOM merger. A consultant has been agreed upon and a business model developed. Costs have been identified and infrastructure is being budgeted by all involved agencies. It is anticipated that this goal will be accomplished in Q2 of FY 17. • Implement recommendations of findings from the Washington State bating Bureau reclassification evaluation within the allotted time frames. The fire department has initiated or accomplished several projects in relation to the WSRI3 recommendations and the Council desire to achieve a class 4 rating- These hese protects include: o Acquisition of' the residence adjacent to the Station 84 site in anticipation of staffing a peak demand unit in FYI 7. o Completion of a Master Planning process that identified current and future needs for public safety. Formalization of the public education and fire investigation programs, including national certifications for investigators and-instructors. o Facilitation and support of dispatch center merger. • Update all station alerting devices to receive automated dispatching as well as ARFF alerts from the Tri- Cities Airport Tower. All fire department radios have been updated to receive the discreet emergency frequency as identified in the Airport Emergency flan and in accordance with FCC. regulations. Station alerting needs have been identified and are included in the dispatch merger model. • Continue to develop positive and professional working and business relationships with the bargaining unit administration. Efforts continue to maintain and strengthen relationships with the bargaining unit. Bargaining unit administration has a"chair"at the table of all department staff meetings,and department administration attends monthly labor management meetings_ • Identify options to equitably fund the Advanced Life Support program to other auto/mutual aid agencies. Funding of the ambulance utility continues to remain a high priority. Alternative funding streams have bccn/are being investigated including; rate studies, development of an equitability formula for utility billing,identification and capture of missed"billable units",and leveraging purchasing options. • Continue to enhance and develop the response capabilities of the Technical Rescue Program. Funding streams have been identified with local businesses. Collaborative training programs have been initiated with local fire departments and the business community. A water rescue program was developed and implemented during FY 16. 2017 GOALS • Maintenance of the ambulance utility fund is critical for providing funding for staffing and equipment, to that end the fire department will: o Implement a table based patient care reporting system for in field use to provide more accurate billing data. • Utilize a records management system to accurately track inventories and supplies. ■ Continue to promote and support the merging of the dispatch centers. ■ Initiate efforts and programs to establish a class 4 WSRB rating by: o Development of public outreach and education programs within the City of Pasco. The programs should be multi-cultural and address the different needs of the community. o Continue to update apparatus to meet the expanding demands of the community. o Determine locations for replacement and additional stations as identified in the Master Plan. ■ Continue to support regionalized and standardized training programs to maximize the utilization of resources and leverage training costs. City of Pasco,Washington 23 2017 Budget FIRE EXPENDITURES 2013 2014 2015 2016 2017 EXPENSE ACTUAL ACTUAL ACTUAL BUDGET BUDGET SALARIES AND WAGES $ 4,134,937 $ 3,580,536 $ 4,320,485 $ 3,571,129 $ 3,631,156 PERSONNEL BENEFITS 876,047 947,315 1,085,707 972,163 1,014,393 SUPPLIES 106,394 121,191 202,009 196,184 195,235 OTHER SERVICES/CHARGES 542,943 623,255 719,889 772,871 2,132,762 CAPITAL OUTLAY 55,129 7,521 78,000 82,396 TOTAL EXPENDITURES $ 5,660,321 $ 5,327,426 $ 6,335,611 $ 5,590,347 $ 7,055,942 FIRE PERSONNEL SUMMARY NUMBER OF EMPLOYEES POSITION 2013 2014 2015 2016 2017 FIRE CHIEF 0.50 0.50 0.50 0.50 0.50 ASSISTANT FIRE CHIEF 0.00 0.00 0.00 0.50 0.50 BATTALION CHIEF 3.00 3.00 3.00 1.50 1.50 TRAIN/SAFETY BATTALION CHIEF 1.00 1.00 1.00 0.00 0.00 TRAINING OFFICER/CAPTAIN 0.00 0.00 0.00 1.00 1.00 CAPTAIN 0.00 8.00 8.00 7.00 7.00 LIEUTENANT 8.00 3.00 3.00 5.00 5.00 FIREFIGHTERS&PARAMEDICS 22.00 19.00 23.00 19.00 19.00 ADMINISTRATIVE ASSISTANT II 0.00 0.00 0.00 0.50 0.50 DEPARTMENT ASSISTANT II 0.50 0.50 0.50 0.00 0.00 FIRE PROTECTION SPECIALIST 0.00 0.00 0.00 0.20 0.20 COMMUNITY RISK REDUCTION SPEC 0.00 0.00 0.00 0.00 0.50 TOTAL 35.00 35.00 39.00 35.20 35.70 City of Pasco,Washington 24 2017 Budget Finance CITY MANAGER FINANCE DIRECTOR CUSTOMER SERVICE LEAD ACCOUNTANT MANAGER DEPARTMENT STAFF ACCOUNTANT ASSISTANT 11 DEPARTMENT ASSISTANT II Finance The Finance Department manages all financial operations of City Departments in accordance with generally accepted principles of government accounting. The Finance Director provides comprehensive financial information to Council and management and maintains appropriate internal controls and oversight of all financial functions. The department is comprised of two groups: Utility Billing and the general accounting group. The following narrative describes the major functions the department is responsible for: Utility Billing: The department bills customers for City utilities, facilitates business and dog licensing and provides central cashiering for all City services. All functions associated with billing and collection for City utilities are accounted for in this department. Accounting: The accounting staff is responsible for many functions, including Accounts Receivable and Payable, Budget, Capital Improvement Plan, Comprehensive Annual Financial Report, Investments, General Accounting, Analysis, Grant Reporting, LID'S and Debt Service. 2016 KEY ACCUMPLISHMENTS • Restructured the Finance Department to include staffing enhancements, more opportunity for staff development, equitable distribution of responsibilities and more effective dialogue with other City Departments. • Refunded an outstanding loan from the Department of Ecology for the Sewer Fund that resulted in a net present value savings of$207,623. * Increased Investment activity to generate additional revenues from interest earnings for City funds. 2017 GOALS • Contract with consultant to complete a Cost Allocation Study with the objective of implementing changes in the 2018 Budget. • Complete in-depth review and analysis of the current Fleet process and create a neve model going forward. The intent is to fully implement the new process in 2017. • Work with all departments to consolidate City Fees into one source document that provides for annual review and updates, and transparency to citizens. • Complete conversion of New World Utility Module to be operational in 2017. City of Pasco,Washington 25 2017 Budget FINANCE EXPENDITURES 2013 2014 2015 2016 2017 EXPENSE ACTUAL ACTUAL ACTUAL BUDGET BUDGET SALARIES AND WAGES $ $ $ $ $ 944,047 PERSONNEL BENEFITS 440,145 SUPPLIES 18,115 OTHER SERVICES/CHARGES 617,025 CAPITAL OUTLAY TOTAL EXPENDITURES $ $ $ $ $ 2,019,332 FINANCE PERSONNEL SUMMARY NUMBER OF EMPLOYEES POSITION 2013 2014 2015 2016 2017 FINANCE DIRECTOR 0.00 0.00 0.00 0.00 1.00 CUSTOMER SERVICE MANAGER 0.00 0.00 0.00 0.00 1.00 LEAD ACCOUNTANT 0.00 0.00 0.00 0.00 2.00 STAFF ACCOUNTANT 0.00 0.00 0.00 0.00 3.00 ACCOUNTING CLERK 0.00 0.00 0.00 0.00 1.00 DEPARTMENT ASSISTANT II 0.00 0.00 0.00 0.00 9.00 TOTAL 0.00 0.00 0.00 0.00 17.00 City of Pasco,Washington 26 2017 Budget Administrative and Community Service CITY MANAGER ADMINSTRATIVE & COMMUNITY SERVICES DIRECTOR Ad m in Assistant INFORMATION RECREATION FACILITIES LEGAL CITY CLERK SERVICES SERVICES MANAGER DEPARTMENT MANAGER MANAGER PROSECUTOR Network/ Recreation Chief Paralegal Systems Specialist Groundsmen Database/ Department Groundsmen Applications Assistant I & II Computer& Temprorary Facilities Hardware Employees Maintenance GIs Cemetery Forestry Park Patrol Temprorary Employees ADMINISTRATIVE&COMMUNITY SERVICES The Administrative and Community Services Department provides the diverse internal services necessary to operate or support other City departments efficiently. These divisions include Information Services, facilities and Parks Maintenance,Records Management and Legal Services. In addition, this department delivers certain external services,including adult and youth recreation services,and senior citizens services. The Information Services Division is responsible for the City's computer and telecommunications systems. It develops, implements, and maintains all automated municipal information applications including GIS, remote access points for traffic,utility monitoring,Police and Fire computer services. The Administrative Services Division is responsible for purchasing controls,records management,legal service and City Clerk functions.It also manages the Boat Basin,Gesa Stadium and Sun Willow Golf Course. The Recreation Services Division is responsible for the operation and implementation of recreational activities in the community,including management of Memorial Pool and the Softball Complex. The Facilities Division is responsible for 5 areas: Buildings,Grounds, Cemetery, Urban Forestry and the Park Ranger Program. City of Pasco,Washington 27 2017 Budget 2036 KEY ACCOMPLISHMIEWNTS Information Services • Implementation of cellular text message archiving system_ • Implementation of connectivity and technology to support Fire Station Administration Building_ • Connectivity and technology expansion for Chiawana Mini-station, Alderwood Mini-station, Multi Modal Facility,Meals on Wheels,anti other SCADA and traffic controller locations. • Memorial fool Technology update including speaker sound system,inside digital signagc,and exterior I.ED signagc_ • Replacement of Police Department Live Scan Finger Print System. Administrative Services • Completed Interlocal Agreement for feasibility study, design and construction of new Animal Control Shelter and Interlocal Agreement Por ACA operation of new Animal Control Shelter_ • Completed.Sale of Senior Center Building. Recreation • Expanded the Concert Series from 4 in 2015 to 9 concerts in 2015.Average attendance increased froth 50 to 120 per concert. • Successfully hosted the 2015 All-Senior Picnic at the TRAC and had approximately 700 in attendance plus 30+vendor organizations and 1.00+volunteer;_ • Added an inflatable obstacle course to Memorial pool. Also changed the open swim hours to enable additional swim lesson and swim rental time in the evenings. In a season that ended up being 209/6 shorter than the previous year(due to the school teacher strike and extended school year)we brought in 98.5"10 of2.015 Revenue. Facilities • Community effort to install exercise equipment,replant all of the planter beds and paint the building in Volunteer Park and help Lourdes celebrate their 10e anniversary_ • Remodeled modular building. • Remodeled C.;hiawana house and Alderwood for Police Mini Stations.. • Replaced the trees downtown and poured pourus pavement for pilot program_ • Assisted the Fire Department with the new Fire Administration Building. 2017 GOALS Information Services • Completion of Police Department and Data Center technology relocation and expansion to new facility. ■ Technology Implementation,testing,support of Police Body Camera System_ • Expansion of City Hall Wireless Internet Access Points including offering visitor and customer access. • Technology Implementation and support of Police Body Camera System. • Traffic Controller upgrade and connectivity support for 20th Ave(8 locations) and Oregon Ave(5 locations)projects_ Administrative Services • Acquire property for a community park in the NW quadrant of the City. • Complete Feasibility Study for Animal Control Shelter. • Establish a neighborhood park in Road 48 area_ • Continue work on proposed Aquatics Facility. Recreation ■ Expand pre-school and teen program offerings to increase revenue in these areas by 10%. ■ Complete Senior Center Transition to new locations. • Department reorganization to address current and future growth of Pasco with clearly defined division of responsibilities. Facilities • Re-key the city buildings. • Build Cartigraph building library. • Hire and train new staff member for Facilities. Find a volunteer group to purchase and install a climbing net at Memorial Park. City of Pasco,Washington 28 2017 Budget ADMINISTRATIVE&COMMUNITY SERVICES EXPENDITURES 2013 2014 2015 2016 2017 EXPENSE ACTUAL ACTUAL ACTUAL BUDGET BUDGET SALARIES AND WAGES $ 2,889,250 $ 2,971,409 $ 3,214,157 $ 3,416,718 $ 2,727,955 PERSONNEL BENEFITS 1,107,900 1,236,373 1,329,334 1,437,709 1,048,737 SUPPLIES 298,489 705,900 656,055 629,731 562,780 OTHER SERVICES/CHARGES 2,130,350 2,328,619 2,416,763 2,681,333 2,394,189 CAPITAL OUTLAY 101,069 22,996 80,899 111,700 67,600 TOTAL EXPENDITURES $ 6,527,058 $ 7,265,297 $ 7,697,208 $ 8,277,191 $ 6,801,261 ADMINISTRATIVE&COMMUNITY SERVICES PERSONNEL SUMMARY NUMBER OF EMPLOYEES POSITION 2013 2014 2015 2016 2017 ADMIN&COMM SVCS DIR. 1.00 1.00 1.00 1.00 1.00 ADMIN&COMM SVCS DEPUTY DIR. 0.00 0.00 1.00 1.00 0.00 FINANCE DIRECTOR 0.00 0.00 0.00 0.00 0.00 FINANCIAL SERVICES MANAGER 1.00 1.00 1.00 1.00 0.00 INFORMATION SVCS MGR 1.00 1.00 1.00 1.00 1.00 RECREATION SERVICES MGR 1.00 1.00 1.00 1.00 1.00 FACILITIES MGR 1.00 1.00 1.00 1.00 1.00 CUSTOMER SERVICE MANAGER 1.00 1.00 1.00 1.00 0.00 LEAD ACCOUNTANT 2.00 2.00 1.00 1.00 0.00 CHIEF GROUNDSMAN 1.00 2.00 2.00 2.00 2.00 CITY CLERK 1.00 1.00 1.00 1.00 1.00 SENIOR ACCOUNTANT 0.00 0.00 0.00 0.00 0.00 NETWORK ADMINISTRATOR 1.00 1.00 1.00 1.00 1.00 GIS ADMINISTRATOR 0.00 1.00 1.00 1.00 1.00 DATABASE ADMINISTRATOR 0.00 1.00 1.00 1.00 1.00 GROUNDSMAN I 7.50 7.50 8.50 8.50 8.50 FACILITIES MAINTENANCE 1 1.00 1.00 1.00 2.00 3.00 STAFF ACCOUNTANT 2.00 2.00 2.00 2.00 0.00 LEAD RECREATION SPECIALIST 1.00 1.00 1.00 1.00 1.00 IS SPECIALIST 2.00 2.00 2.00 3.00 3.00 APPLICATIONS SPECIALIST 0.00 1.00 1.00 1.00 1.00 LEGAL SECRETARY/PARALEGAL 1.00 1.00 1.00 1.00 1.00 RECREATION SPECIALIST 1.00 1.00 1.00 1.00 1.00 GROUNDSMAN II 1.00 1.00 1.00 1.00 1.00 ACCOUNTING CLERK 0.75 1.00 1.00 1.00 0.00 ADMINISTRATIVE ASSISTANT II 1.00 1.00 1.00 1.00 1.00 DATABASE SPECIALIST 2.00 0.00 0.00 0.00 0.00 INFORMATION SVCS TECHNICIAN-GIS 0.75 0.75 1.00 1.00 1.00 DEPARTMENT ASSISTANT 11 9.00 10.00 10.00 10.00 0.00 TOTAL 41.00 44.25 45.50 47.50 31.50 City of Pasco,Washington 29 2017 Budget Community Development CITY MANAGER COMMUNITY & ECONOMIC DEVELOPMENT DIRECTOR Admin Assistant BLOCK GRANT CITY PLANNER INSPECTION ADMINISTRATOR SERVICES MANAGER Associate Code Building Plans Planner Enforcement Inspectors Examiner Officer Permit Technicians Community & Economic Development PROGRAMS: Economic Development fosters growth of existing business, attraction of new business and po- sitioning the community for expansion of the tax base through planned provision of appropriate land use,utilities and assistance in project permitting. Community Planning provides predictability in zoning,subdivision,annexation and development and aesthetic regulations through the administration of State Environmental Policy Act, Growth Management Act and Pasco Municipal Code. Inspection Sei vices protects community health and safety through the provisions of the Interna- tional Building Codes by construction plan review, building and fire inspections, and code and nuisance enforcement. Community Development Block Grant administers the City's entitlement Federal grants to ad- dress the City's community development, revitalization and housing needs that directly benefit low and moderate income persons and families. City of Pasco,Washington 30 2017 Budget 2016 KEY ACCON-IPLISHNIENTS • Revised fee schedule for land use permits and project applications—including revisions to the Fire Safety Insp Program fee schedule. ■ Shoreline Management Program update—accomplished-no Dept.of Ecology fallow up and no general funds$$expended. e Supported DPDA and DPDA Board daily tasks from November of 2015 until June of 2016(when DPDA Mgr.was hired)and received Washington State Main Street Tax Credit for City's 2016 DPDA contribution . Completed the Downtown Concept Plan—including significant public outreach—for the 4`hILewis area. • TEGRIS system fully implemented to leverage the Fire Safety Inspection Program effort and focus ongoing niaintenancelattention of fire and alarm systems. Completed the 2016 Uniform Code update accomplished(implementing the State Building Code) Implemented a Chronic Nuisance Ordinance for commercial and residential properties. • Implemented a code prohibition for long term and serial use of the City's right of way for parking private vehicles. 2017 GOALS • Initiate the 2018 Comprehensive Plan update process—most of the work with community participation plan and the Planning Commission will occur in 2017. Analyze and initiate an on-line permit process for"over the counter"building permit applications (including receipt of payments). • Work with the State Transient Accommodations Department on developing a joint inspection process for local hotels and motels. ■ Initiate a Neighborhood Strategy Revitalization Area(NASA)through HUD for use in Downtown revitalization efforts. • 2016 fallow up--revise PMC Title 17(Sign Code)implementing recent case law and other modernization issues. • 2016 follow up—complete the Broadmoor Area subarea plan and programmatic EIS. City of Pasco,Washington 31 2017 Budget COMMUNITY DEVELOPMENT EXPENDITURES 2013 2014 2015 2016 2017 EXPENSE ACTUAL ACTUAL ACTUAL BUDGET BUDGET SALARIES AND WAGES $ 813,918 $ 759,463 $ 865,732 $ 881,755 $ 966,115 PERSONNEL BENEFITS 326,684 339,322 399,270 420,157 440,140 SUPPLIES 8,656 13,016 14,390 18,750 15,350 OTHER SERVICES/CHARGES 102,821 339,774 199,049 186,863 170,771 CAPITAL OUTLAY TOTAL EXPENDITURES $ 1,252,079 $ 1,451,575 $ 1,478,441 $ 1,507,525 $ 1,592,376 COMMUNITY DEVELOPMENT PERSONNEL SUMMARY NUMBER OF EMPLOYEES POSITION 2013 2014 2015 2016 2017 COMMUNITY DEV.DIRECTOR 1.00 1.00 1.00 1.00 1.00 INSPECTION SERVICES MGR. 1.00 1.00 1.00 1.00 1.00 CITY PLANNER 1.00 1.00 1.00 1.00 1.00 ASSOCIATE PLANNER 1.00 1.00 1.00 1.00 2.00 PLANS EXAMINER 1.00 1.00 1.00 1.00 1.00 BUILDING INSPECTOR 2.00 2.00 2.00 2.00 2.00 PLANNER 1 1.00 1.00 1.00 1.00 0.00 CODE ENFORCEMENT OFF. 4.00 1 4.00 1 4.00 1 4.00 1 5.00 ADMINISTRATIVE ASSISTANT II 1.00 1.00 1.00 1.00 1.00 PERMIT TECHNICIAN 2.00 2.00 2.00 2.00 2.00 TOTAL 15.00 15.00 15.00 15.00 16.00 City of Pasco,Washington 32 2017 Budget Public Works Engineering CITY MANAGER PUBLIC WORKS DIRECTOR CITY ENGINEER Admin Contract Assistant Adminstrator DEVELOPMENT GIS TRAFFIC. CAPITAL UTILITY. TRANSPORTATION IMPROVEMENT WATER QUALITY PROJECTS Development GIS SeniorTratfc CIP Construction Environmental Senior Utility Engineer Technician Engineer Engineer Manager Engineer Engineer Technician Construction Technician Inspector Public A11-arks Department PROGRAM'S: The Public Works Department acts as the community stewards for the planning, design, construction, inspection, operation and maintenance of the City's infrastructure. This in- cludes all roadways, sidewalks, street signals, street lighting, storm drainage,water produc- tion facilities, water and sewerage conveyance systems, process water reuse facility and sewage treatment systems The Engineering Division is responsible for the planning,designing,surveying,field inspec- tion 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 Water Division's responsibility is to provide clean, clear, potable water to utility cus- tomers,to maintain a high duality and deliver the product economically and plentifully to the customers. 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. City of Pasco,Washington 33 2017 Budget The Stormwater management system was established, pursuant to state law, for the man- agement of surface and stormwater runoff created on City streets and delivered to City- owned stormwater facilities. The Irrigation Division provides untreated water for irrigation to those living in housing developments in the northwestern portion of the City where sandier soil conditions exist. The utility provides a more cost effective alternative for water residential properties. 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. Street Division-Provide critical maintenance of streets, sidewalks,traffic signals, roadway shoulders,snow removal,street signage,street sweeping,pavement preservations,and street striping in very effective manner. The city is practically pothole free and 80%of the streets have 70%or higher is pavement condition rating. 2016 KEY ACCOAWL1SBA IENI'S PW Operations has gone through several organizational level changes in 2016. Below are a few accomplishments realized by the changes: • Consolidated workforce by merging crews that perform similar type work_ • Merged Irrigation/PWRF crews to work alongside Water Distribution crews,allowing management greater flexibility to accomplish work with existing staff. Engineering Construction CIP—Project Percentage Completed in 2016 • 2015 ADA Retrofit— 100% • 2015 Overlays—90%(City Hall Parking Lot on Hold) • Pasco Police Community Services Building a 95% • 31d Primary Clarifier— 100% • WWTP Safety Improvements 100% ■ Butterfield WTP Basin Drain Bypass— 100% • WWTP Caustic Soda Improvements—100%m • Oregon Ave Waterline— 100% • l=ast Side Booster Station Upgrade— 100% • Park St Revitalization— 100% • Butterfield WTP Sludge Drying Bed—75% • Butterfield WTP 24"Valve Replace 75% • Kahlotus Lift Station Force Main Pipe 100% • Utah Ave Extension to.dames St - 100% • Well Replacement—Village at Pasco Heights—25% Design CIP Project Percentage Completed in 2016 • Butterfield WTP Sludge Drying Bcd— 100% • Butterfield WTP 24"Valve Replace—100% • Columbia Water Supply 100% • Oregon Ave,Phase 1 —95%-(ROW Acquisition—40%) City of Pasco,Washington 34 2017 Budget ■ 20'h Ave Safety Improvements-90% Rd 100 Sidewalk Widening Phase 1 -90%(ON HOLD) ■ Argent Rd Widening(20'k"-Rd 44)-75%(ON HOLD,FAA) ■ City Wide Traffic Signal Controller Upgrade:-75% • Oregon Ave.,Phase 2 e 30%a(ON IIOLD) • 30"Sewer Main - 10%(ON IIOI.D) • West Side WIT Filters-0%(ON 110 LD) • 2016 Annual Sewer Relining 100% • Well Replacement-Village at Pasch Heights- 100% • Utah Ave Extension to James St-100%0 • Road 38 Stormwater Retrofit-100% 3rd Quarter YTD 2016 ■ Commercial Plans- 123 • Binding Site Plans-5 • Preliminary Plats-2 • Short Plats-8 ■ Subdivisions- 15 • Driveway&Fence-651 Sewer Collections • Regan using Cartcgraph to track maintenance. Stormwater Completed Stormwater Master Plan to meet future demands of 2019 NPDES Perniit. a Working with IS to prepare Cartegraph for use in monitoring storm drain maintenance. Streets Striping was performed using existing equipment/staff s Sidewalks:Repairs to Downtown area sidewalks are completed. Irrigation: ■ Install sand filter at NW Commons well site. Decreased overall salary expenses by approximately 20%. Public Works Reuse Facility ■ Created process unprovements to capture 100'%more sand than in 2015. • Aligned water supply to fields with grower needs. • Created uniformity and standardized maintenance operations for pivots. City of Pasco,Washington 35 2017 Budget Equipment Replacement • Created SOP for fleet maintenance operations. Wastewater Treatment Plant • Zero NPDES permit violations. • Primary Clarifier project substantially completed. Water • Performed fire hydrant maintenance and flow testing as identified by the WA State Rating Bureau. • Started the Unidirectional Flushing Program to help improve water quality, • Installed new fire hydrants in annexed areas. 2017 GOAIS Engineering • Customer Service-Continue to provide exceptional customer service to all citizens,coworkers, and City partners in accordance with the City of Pasco Customer Service Policy. • Development Review Improvement Process — Continue to develop a review process combining the efforts of Community and Economic Development, Planning, Engineering, Public Works Operations, Building Codes,Code Enforcement, and Administration to better serve the public and provide procedure that promotes uniform application of City standards and expectations both for current and future citizens. A consultant was hired to address these process changes and is working with the City to implement the necessary updates to standards,code,and procedure's. • Contract Administrator- The Engineering Department created and filled a full-time position to address any inconsistencies associated with its Public Works construction projects in 2016. This is a new and developing position for the City of Pasco with the goal being to bring process and consistency to future Public Works projects. The duties of this position are specifically tailored to work solely on Public Works construction projects but it will also offer consistencies for other departments in coordinating contracts. The positon has created a single and consistent facilitator who is responsible to work with all City of Pasco project managers to ensure complete and accurate attention to contracts with contractors and subcontractors with an additional focus on prevailing wages and weekly certified payrolls. • Capital Improvement Project Clarification—It is the goal of the City of Pasco Engineering Department to clarify future projects with an emphasis on financial obligation and personnel constraints in an effort to ensure delivery. Public Works Operations KPIs tracked will compare over a 3-4 period: Q OIM costs per 100cf for water supplied, sewer treated,and irrigation supplied. o Revenue per 100ef for water supplied, sewer treated,and irrigation supplied. a Cost of power per I00of of water supplied,sewer treated,and irrigation supplied. • Provide KPS and other data available to the public on the City's website. Sewer Collections • Rehabilitate 30"sewer mainline from Road 100 to Ivy Glades. City of Pasco,Washington 36 2017 Budget Stormwater • Begin using Cartegraph to track maintenance and inspections. • Review sweeping routes and procedures;find efficiencies to improve services. Streets • Complete pavement rating for all City roads. • Complete Citywide striping and thermos-plastic plan within QI. • Begin process to use Cartegraph for tracking street and traffic signal maintenance. Irrigation • Complete rate study. Public Works Reuse Facility • Complete facility plan. • Begin review of PWRF billing structure. Equipment Replacement • Develop sustainable vehicle rental rate structure. • Review and revise shop rate structure. Wastewater Treatment Plant • Comprehensive Plan Amendment. • Three Lift stations design and re#iirbishntent. Water • Continue unidirectional flushing program. • Continue lire hydrant maintenance and (low testing to achieve a Class IV rating froth the Washington State Matings Bureau. City of Pasco,Washington 37 2017 Budget ENGINEERING ENGINEERING EXPENDITURES 2013 2014 2015 2016 2017 EXPENSE ACTUAL ACTUAL ACTUAL BUDGET BUDGET SALARIES AND WAGES $ 1,063,345 $ 1,057,908 $ 998,716 $ 1,105,524 $ 1,141,757 PERSONNEL BENEFITS 409,359 438,252 427,281 469,891 464,870 SUPPLIES 8,806 22,178 11,192 25,350 19,000 OTHER SERVICES/CHARGES 167,240 150,880 169,938 164,456 172,642 CAPITAL OUTLAY TOTAL EXPENDITURES $ 1,648,750 $ 1,669,218 $ 1,607,127 $ 1,765,221 $ 1,798,269 ENGINEERING PERSONNEL SUMMARY NUMBER OF EMPLOYEES POSITION 2013 2014 2015 2016 2017 PUBLIC WORKS DIRECTOR 0.20 0.20 0.20 0.15 0.15 CITY ENGINEER 1.00 1.00 1.00 1.00 1.00 CONSTRUCTION MANAGER 1.00 1.00 1.00 1.00 1.00 SENIOR ENGINEER 2.00 2.00 2.00 2.00 3.00 CIVIL ENGINEER 3.00 3.00 3.00 3.00 2.00 ASSOCIATE ENGINEER 2.00 3.00 3.00 3.00 CONSTRUCTION INSPECTOR 3.00 3.00 3.00 3.00 3.00 ENGINEERING TECH III 1.00 1.00 0.00 0.00 0.00 ENGINEERING TECHNICIAN II 1.00 1.00 1.00 1.00 1.00 ENGINEERING TECHNICIAN 1 1.00 1.00 1.00 0.00 0.00 ADMINISTRATIVE ASSISTANT II 1.00 1.00 1.00 1.50 1.50 ADMINISTRATIVE ASSISTANT 1 1.00 1.00 1.00 1.00 1.00 TOTAL 17.20 15.20 17.20 16.65 16.65 City of Pasco,Washington 38 2017 Budget LIBRARY LIBRARY EXPENDITURES 2013 2014 2015 2016 2017 EXPENSE ACTUAL ACTUAL ACTUAL BUDGET BUDGET SALARIES AND WAGES $ - $ - $ - $ - $ PERSONNEL BENEFITS SUPPLIES 2,363 6,292 4,703 12,500 12,500 OTHER SERVICES/CHARGES 1,178,931 1,213,740 1,249,501 1,292,700 1,317,720 CAPITAL OUTLAY TOTAL EXPENDITURES $ 1,181,294 $ 1,220,032 $ 1,254,204 $ 1,305,200 $ 1,330,220 NON-DEPARTMENTAL NON-DEPARTMENTAL EXPENDITURES 2013 2014 2015 2016 2017 EXPENSE ACTUAL ACTUAL ACTUAL BUDGET BUDGET SALARIES AND WAGES $ - $ - $ - $ - $ - PERSONNEL BENEFITS 538,641 588,024 583,628 SUPPLIES 41,777 27,562 32,451 55,000 55,000 OTHER SERVICES/CHARGES 1,202,484 1,335,703 1,334,297 2,593,832 2,164,313 TRANSFERS 5,608,583 2,475,940 4,591,012 6,201,000 1,478,000 CAPITAL OUTLAY 196,230 DEBT SERVICE 1,015,288 579,830 809,337 1,551,675 1,169,400 SUB-TOTAL EXPENDITURES $ 8,603,003 $ 5,007,059 $ 7,350,725 $ 10,401,507 $ 4,866,713 ENDING FUND BALANCE 6,245,218 9,383,161 17,289,115 8,367,491 13,046,142 TOTAL EXPENDITURES $ 14,848,221 $ 14,390,220 $ 24,639,840 $ 18,768,998 $ 17,912,855 City of Pasco,Washington 39 2017 Budget SPECIAL REVENUE FUNDS City of Pasco,Washington 40 2017 Budget Public Works - Streets CITY MANAGER PUBLIC WORKS DIRECTOR -7 FSU Instrument Technician DIVISION MANAGER -F Lead Street Worker Admin Assistant Heavy Equipment Utility Maintenance Operator Wo rke r City of Pasco,Washington 41 2017 Budget CITY STREET FUND REVENUES 2013 2014 2015 2016 2017 REVENUE ACTUAL ACTUAL ACTUAL BUDGET BUDGET TAXES $ 208,098 $ 225,410 $ 241,311 $ 237,000 241,740 LICENSES AND PERMITS 309,906 395,448 279,112 445,000 388,200 INTERGOVERNMENTAL 931,919 1,883,279 1,085,251 997,000 1,028,708 CHARGES FOR SERVICES 5,640 FINES&FORFEITURES MISCELLANEOUS REVENUES 6,805 63,607 9,562 5,640 OTHER FINANCING SOURCES INTERFUND TRANSFERS 779,892 649,294 223,146 400,000 TOTAL REVENUES 2,236,620 3,217,038 1,838,382 1,684,640 2,064,288 BEGINNING FUND BALANCE 475,339 797,095 502,730 479,081 TOTAL RESOURCES $ 2,711,959 $ 4,014,133 $ 2,341,112 $ 2,163,721 $ 2,064,288 CITY STREET FUND EXPENDITURES 2013 2014 2015 2016 2017 ACTUAL ACTUAL ACTUAL BUDGET BUDGET EXPENSE SALARIES AND WAGES $ 357,808 $ 408,807 $ 507,443 $ 580,522 $ 539,279 PERSONNEL BENEFITS 159,760 193,558 239,675 283,082 256,055 SUPPLIES 103,482 269,164 266,761 179,300 166,970 OTHER SERVICES/CHARGES 1,293,818 2,581,821 1,338,463 1,073,477 1,016,811 INTERFUND TRANSFERS CAPITAL OUTLAY 58,053 9,132 40,600 15,000 SUB-TOTAL EXPENDITURES 1,914,868 3,511,403 2,361,474 2,156,981 1,994,115 ENDING FUND BALANCE 797,091 502,730 (20,362) 6,740 70,173 TOTAL $ 2,711,959 $ 4,014,133 $ 2,341,112 $ 2,163,721 $ 2,064,288 CITY STREETS PERSONNEL SUMMARY NUMBER OF EMPLOYEES POSITION 2013 2014 2015 2016 2017 PUBLIC WORKS DIRECTOR 0.20 0.20 0.20 0.11 0.11 PUBLIC WORKS SUPERINTENDENT 0.15 0.15 0.15 0.15 0.15 ASST.OPERATIONS MANAGER 0.35 0.34 0.34 0.00 0.00 PW DIVISION MANAGER 0.00 0.00 0.00 0.50 0.50 LEAD-STREETS 1.00 1.00 1.00 1.00 1.00 HEAVY EQUIPMENT OPERATOR 2.50 2.50 3.00 5.00 5.00 UTILITY MAINTENANCE WORKER 1 1.00 2.00 2.00 2.00 2.00 INSTRUMENTATION TECH 0.00 0.00 0.50 1.00 1.00 ADMINISTRATIVE ASSISTANT 1 0.20 0.20 0.20 0.25 0.25 LABORER 1 1.00 1.00 1.00 0.00 0.00 TOTAL 6.40 7.39 8.39 10.01 10.01 City of Pasco,Washington 42 2017 Budget ARTERIAL STREET FUND ARTERIAL STREET FUND REVENUES 2013 2014 2015 2016 2017 REVENUE ACTUAL ACTUAL ACTUAL BUDGET BUDGET TAXES $ - $ - $ - $ - $ LICENSES AND PERMITS INTERGOVERNMENTAL 465,338 489,193 482,485 498,500 $ 506,677 CHARGES FOR SERVICES 6,065 7,650 5,898 5,750 5,000 FINES&FORFEITURES 6,798 MISCELLANEOUS 1,454 1,912 100 5,000 OTHER FINANCING SOURCES INTERFUND TRANSFERS TOTAL REVENUES 472,857 503,641 490,295 504,350 516,677 BEGINNING FUND BALANCE 1,138,439 1,412,822 1,501,029 1,658,881 500,000 TOTAL RESOURCES $ 1,611,296 $ 1,916,463 $ 1,991,324 $ 2,163,231 $ 1,016,677 ARTERIAL STREET FUND EXPENDITURES 2013 2014 2015 2016 2017 EXPENSE ACTUAL ACTUAL ACTUAL BUDGET BUDGET SUPPLIES $ - $ - $ - $ $ OTHER SERVICES/CHARGES 40,160 16,362 13,260 13,700 INTERFUND TRANSFERS 158,314 399,072 694,257 1,785,000 570,000 SUB-TOTAL EXPENDITURES 198,474 415,434 694,257 1,798,260 583,700 ENDING FUND BALANCE 1,412,822 1,501,029 1,297,067 364,971 432,977 TOTAL $ 1,611,296 $ 1,916,463 $ 1,991,324 $ 2,163,231 $ 1,016,677 City of Pasco,Washington 43 2017 Budget 1-182 CORRIDOR TRAFFIC IMPACT FUND 1-182 CORRIDOR TRAFFIC IMPACT FUND REVENUES 2013 2014 2015 2016 2017 REVENUE ACTUAL ACTUAL ACTUAL BUDGET BUDGET TAXES $ - $ - $ - $ - $ LICENSES AND PERMITS INTERGOVERNMENTAL CHARGES FOR SERVICES 183,481 189,398 212,777 200,000 200,000 FINES&FORFEITURES MISCELLANEOUS 1,492 1,188 1,611 1,000 5,000 OTHER FINANCING SOURCES INTERFUND TRANSFERS TOTAL REVENUES 184,973 190,586 214,388 201,000 205,000 BEGINNING FUND BALANCE 1,050,378 1,063,658 1,178,432 1,329,954 857,296 TOTAL RESOURCES $ 1,235,351 $ 1,254,244 $ 1,392,820 $ 1,530,954 $ 1,062,296 1-182 CORRIDOR TRAFFIC IMPACT FUND EXPENDITURES 2013 2014 2015 2016 2017 EXPENSE ACTUAL ACTUAL ACTUAL BUDGET BUDGET SUPPLIES $ - $ - $ - $ - $ - OTHER SERVICES/CHARGES INTERFUND TRANSFERS 171,693 75,812 480,523 256,000 210,000 SUB-TOTAL EXPENDITURES 171,693 75,812 480,523 256,000 210,000 ENDING FUND BALANCE 1,063,658 1,178,432 912,297 1,274,954 852,296 TOTAL $ 1,235,351 $ 1,254,244 $ 1,392,820 $ 1,530,954 $ 1,062,296 City of Pasco,Washington 44 2017 Budget STREET OVERLAY FUND STREET OVERLAY FUND REVENUES 2013 2014 2015 2016 2017 REVENUE ACTUAL ACTUAL ACTUAL BUDGET BUDGET TAXES $ 838,676 $ 903,557 $ 967,297 $ 919,500 $ 965,475 LICENSES AND PERMITS INTERGOVERNMENTAL CHARGES FOR SERVICES FINES&FORFEITURES MISCELLANEOUS 3,833 3,258 3,414 3,000 3,000 OTHER FINANCING SOURCES INTERFUND TRANSFERS 160,000 706,000 TOTAL REVENUES 842,509 906,815 1,130,711 1,628,500 968,475 BEGINNING FUND BALANCE 2,543,429 2,926,904 2,649,447 2,154,446 2,900,000 TOTAL RESOURCES $ 3,385,938 $ 3,833,719 $ 3,780,158 $ 3,782,946 $ 3,868,475 STREET OVERLAY FUND EXPENDITURES 2013 2014 2015 2016 2017 EXPENSE ACTUAL ACTUAL ACTUAL BUDGET BUDGET SUPPLIES $ - $ - $ - $ - $ - OTHER SERVICES/CHARGES 216,286 1,129,058 1,239,768 836,242 131,385 INTERFUND TRANSFERS 242,748 55,214 424,000 967,000 87,000 SUB-TOTAL EXPENDITURES 459,034 1,184,272 1,663,768 1,803,242 218,385 ENDING FUND BALANCE 2,926,904 2,649,447 2,116,390 1,979,704 3,650,090 TOTAL $ 3,385,938 $ 3,833,719 $ 3,780,158 $ 3,782,946 $ 3,868,475 City of Pasco,Washington 45 2017 Budget Community Development Block Grant CITY MANAGER COMMUNITY & ECONOMIC DEVELOPMENT DIRECTOR Admin Assistant BLOCK GRANT ADMINISTRATOR City of Pasco,Washington 46 2017 Budget COMMUNITY DEVELOPMENT GRANT FUND REVENUES 2013 2014 2015 2016 2017 REVENUE ACTUAL ACTUAL ACTUAL BUDGET BUDGET TAXES $ - $ - $ - $ - $ LICENSES AND PERMITS INTERGOVERNMENTAL 818,116 448,411 1,430,960 1,137,957 1,071,920 CHARGES FOR SERVICES 502,237 FINES&FORFEITURES MISCELLANEOUS OTHER FINANCING SOURCES 285,000 INTERFUND TRANSFERS 7,629 22,720 114,903 TOTAL REVENUES 1,110,745 973,368 1,545,863 1,137,957 1,071,920 BEGINNING FUND BALANCE (80,416) (32,517) 28,029 310,495 136,773 TOTAL RESOURCES $ 1,030,329 $ 940,851 $ 1,573,892 $ 1,448,452 $ 1,208,693 COMMUNITY DEVELOPMENT GRANT FUND EXPENDITURES 2013 2014 2015 2016 2017 EXPENSE ACTUAL ACTUAL ACTUAL BUDGET BUDGET SALARIES AND WAGES $ 90,253 $ 88,782 $ 78,208 $ 63,255 $ 68,233 PERSONNEL BENEFITS 32,791 34,791 31,123 26,952 27,244 SUPPLIES 2,306 428 118,702 1,500 1,500 OTHER SERVICES/CHARGES 266,091 506,181 429,184 493,690 380,273 INTERFUND TRANSFERS 374,736 282,640 841,809 414,000 643,000 CAPITAL OUTLAYS 11,669 DEBT SERVICE 285,000 SUB-TOTAL EXPENDITURES 1,062,846 912,822 1,499,026 999,397 1,120,250 ENDING FUND BALANCE (32,517) 28,029 74,866 449,055 88,443 TOTAL $ 1,030,329 $ 940,851 $ 1,573,892 $ 1,448,452 $ 1,208,693 COMMUNITY DEVELOPMENT PERSONNEL SUMMARY NUMBER OF EMPLOYEES POSITION 2013 2014 2015 2016 2017 BLOCK GRANT ADMINISTRATOR 1.00 1.00 1.00 1.00 1.00 TOTAL 1.00 1.00 1.00 1.00 1.00 City of Pasco,Washington 47 2017 Budget Martin Luther King Center Fund CITY MANAGER ADMINSTRATIVE & COMMUNITY SERVICES DIRECTOR RECREATION SERVICES ADMINISTRATOR RECREATION SPECIALIST City of Pasco,Washington 48 2017 Budget M.L.KING JR.COMMUNITY CENTER REVENUES 2013 2014 2015 2016 2017 REVENUE ACTUAL ACTUAL ACTUAL BUDGET BUDGET TAXES $ - $ - $ - $ - $ LICENSES AND PERMITS INTERGOVERNMENTAL CHARGES FOR SERVICES 7,449 6,790 5,535 10,500 3,010 FINES&FORFEITURES MISCELLANEOUS 31,522 34,594 38,821 36,760 41,600 OTHER FINANCING SOURCES - INTERFUND TRANSFERS 120,000 120,000 120,000 120,000 120,000 TOTAL REVENUES 158,971 161,384 164,356 167,260 164,610 BEGINNING FUND BALANCE 34,811 51,265 52,415 41,045 66,576 TOTAL RESOURCES $ 193,782 $ 212,649 $ 216,771 $ 208,305 $ 231,186 M.L.KING JR.COMMUNITY CENTER EXPENDITURES 2013 2014 2015 2016 2017 EXPENSE ACTUAL ACTUAL ACTUAL BUDGET BUDGET SALARIES AND WAGES $ 64,183 $ 65,976 $ 61,296 $ 66,089 $ 30,775 PERSONNEL BENEFITS 25,325 28,115 25,613 30,496 12,641 SUPPLIES 1,020 7,014 3,885 7,000 7,140 OTHER SERVICES/CHARGES 51,989 59,129 56,243 66,833 67,661 CAPITAL OUTLAY SUB-TOTAL EXPENDITURES 142,517 160,234 147,037 170,418 118,217 ENDING FUND BALANCE 51,265 52,415 69,734 37,887 112,969 TOTAL $ 193,782 $ 212,649 $ 216,771 $ 208,305 $ 231,186 MARTIN LUTHER KING JR CENTER PERSONNEL SUMMARY NUMBER OF EMPLOYEES POSITION 2013 2014 2015 2016 2017 RECREATION SPECIALIST 1.00 1.00 1.00 1.00 1.00 TOTAL 1.00 1.00 1.00 1.00 1.00 City of Pasco,Washington 49 2017 Budget Ambulance Service CITY MANAGER FIDE CHIEF Admin Department Assistant Assistant ASSISTANT CHIEF EMSO Training Battalion Chief Captains Lieutenants Paramedics Ambulance & Fire Suppression PROGRAMS: Ambulance • Emergency Medical Services:To provide well-supervised,qualified and professional medical services in accordance with National, State, and Local ordinance and industry standards. • Safety Program:Provide medical safety training and education in accordance with WAC 296- 305 requirements. The EMS Officer serves as the City of Pasco Infectious Disease Control Officer_ • Public Education: Provide pre-hospital training and safety education and outreach programs to the City of Pasco residents and the greater Tri-Cities community. • EMS Continuing Education: Provide advanced and basic life support EMS training to depart- ment members as defined by Washington State Department of Health and Benton/Franklin Pre-Hospital protocols. 2016 KEY ACCOMPLISHMENTS • Continue with efforts to develop a single dispatching system by working with council and rather agencies, and upgrades to the computer aided dispatch system. Much behind the scenes work has been accomplished regarding the SECOM merger. A consultant has been agreed upon and a business model has been developed. Coasts have been identified and infrastructure is being budgeted by all involved agencies. It is anticipated that this goal will be accomplished in Q2 of FYI 7. City of Pasco,Washington 50 2017 Budget • Identify options to increase data transfer and validation through the use of electronic patient care reporting systems. In coordination with the dispatch services merger, a regional collaborative team has. identified a regional RMS system and is currently developing regional processes and validation rules_ The new RMS will allow for electronic patient care reporting. • Continue to develop positive and professional working and business relationships with the bargaining unit administration_ Efforts continue to maintain and strengthen relationships with the bargaining unit. Bargaining unit administration has a"chair"at the table of all department staff meetings,and department administration attends monthly labor management meetings. • Identify options to equitably fund the Advanced Life Support program to other auto/mutual aid agencies. Funding of the ambulance utility continues to remain a high priority. Alternative funding streams have been/are being investigated including; rate studies, development of an equitability formula for utility billing,identification and capture of missed"billable units",and leveraging purchasing options. • Continue to improve and expand the Quality Assurance Program with Lourdes Medical Center. The FMS division has collaborated with LMC administrative staff and fire department staff, The results of this effort have been that more patients are being transported to LMC which reduces ambulance out of service times,and a higher level of communications between the two agencies. 2017 GOALS • Maintenance of the ambulance utility fund is critical for providing funding for staffing and equipment, to that end the fire department will o Implement a table based patient care reporting system for in field use to provide more accurate billing data. o Utilize a records management system to accurately track inventories and supplies. • Continue to promote and support the merging of the dispatch centers. • Initiate efforts and programs to establish a class 4 WSR13 rating by: o Development ol'public outreach and education programs within the City of Pasco_The programs should be multi-cultural and address the different needs of the community. o Continue to update apparatus to meet the expanding demands of the community. o Determine locations for replacement and additional stations as identified in the Master flan. ■ Continue to support regionalized and standardized training programs to maximize the utilization of resources and leverage training costs. City of Pasco,Washington 51 2017 Budget AMBULANCE SERVICE FUND REVENUES 2013 2014 2015 2016 2017 REVENUE ACTUAL ACTUAL ACTUAL BUDGET BUDGET TAXES $ - $ - $ - $ - $ LICENSES AND PERMITS INTERGOVERNMENTAL 1,208 1,473 1,341 1,300 825,000 CHARGES FOR SERVICES 2,833,497 3,358,703 3,454,222 4,991,619 5,835,508 FINES&FORFEITURES MISCELLANEOUS 5,231 1,192 2,376 750 750 OTHER FINANCING SOURCES INTERFUND TRANSFERS 1,157,000 420,000 420,000 420,000 420,000 TOTAL REVENUES 3,996,936 3,781,368 3,877,939 5,413,669 7,081,258 BEGINNING FUND BALANCE 123,020 429,626 642,523 246,908 89,245 TOTAL RESOURCES $ 4,119,956 $ 4,210,994 $ 4,520,462 $ 5,660,577 $ 7,170,503 AMBULANCE SERVICE FUND EXPENDITURES 2013 2014 2015 2016 2017 EXPENSE ACTUAL ACTUAL ACTUAL BUDGET BUDGET SALARIES AND WAGES $ 2,182,955 $ 1,810,210 $ 2,084,988 $ 2,993,627 $ 3,678,900 PERSONNEL BENEFITS 445,948 478,304 507,119 833,654 1,050,306 SUPPLIES 125,091 131,728 174,575 220,878 371,887 OTHER SERVICES/CHARGES 935,068 997,168 1,180,800 1,471,892 1,614,278 INTERFUND TRANSFERS 1,268 135,040 228,000 CAPITAL OUTLAY 16,021 52,853 49,500 91,800 DEBT SERVICE SUB-TOTAL EXPENDITURES 3,690,330 3,568,471 4,000,335 5,569,551 7,035,171 ENDING FUND BALANCE 429,626 642,523 520,127 91,026 135,332 TOTAL $ 4,119,956 $ 4,210,994 $ 4,520,462 $ 5,660,577 $ 7,170,503 FIRE/AMBULANCE PERSONNEL SUMMARY NUMBER OF EMPLOYEES POSITION 2013 2014 2015 2016 2017 FIRE CHIEF 0.50 0.50 0.50 0.50 0.50 ASSISTANT FIRE CHIEF 0.00 0.00 0.00 0.50 0.50 BATTALION CHIEF 0.00 0.00 0.00 1.50 1.50 CAPTAIN/MEDICAL OFFICER 1.00 1.00 1.00 1.00 1.00 CAPTAIN-PARAMEDIC 1.00 1.00 1.00 2.00 2.00 LIEUTENANT 0.00 0.00 0.00 1.00 1.00 PARAMEDIC 16.00 16.00 16.00 23.00 28.00 DEPARTMENT ASSISTANT II 0.50 0.50 0.50 1.00 1.00 ADMINISTRATIVE ASSISTANT II 0.00 0.00 0.00 0.50 0.50 COMMUNITY RISK REDUCTION SPEC. 0.00 0.00 0.00 0.00 0.50 TOTAL 19.00 19.00 19.00 31.00 36.50 City of Pasco,Washington 52 2017 Budget Cemetary CITY MANAGER ADMINISTRATOR & COMMUNITY SERVICES DIRECTOR FACILITIES MANAGER Customer Service Representative Froundsmen1 City of Pasco,Washington 53 2017 Budget CITY VIEW CEMETERY FUND REVENUES 2013 2014 2015 2016 2017 REVENUE ACTUAL ACTUAL ACTUAL BUDGET BUDGET TAXES $ - $ - $ - $ - $ LICENSES AND PERMITS INTERGOVERNMENTAL CHARGES FOR SERVICES 246,116 257,677 184,942 205,250 208,610 FINES&FORFEITURES MISCELLANEOUS 458 441 149 300 700 OTHER FINANCING SOURCES INTERFUND TRANSFERS 30,000 30,000 30,000 60,000 TOTAL REVENUES 276,574 288,118 215,091 265,550 209,310 BEGINNING FUND BALANCE 68,820 72,808 71,215 11,171 49,500 TOTAL RESOURCES $ 345,394 $ 360,926 $ 286,306 $ 276,721 $ 258,810 CITY VIEW CEMETERY FUND EXPENDITURES 2013 2014 2015 2016 2017 EXPENSE ACTUAL ACTUAL ACTUAL BUDGET BUDGET SALARIES AND WAGES $ 102,721 $ 101,241 $ 97,479 $ 86,142 $ 92,755 PERSONNEL BENEFITS 38,299 45,105 33,014 28,198 28,724 SUPPLIES 55,638 70,218 54,673 51,000 52,020 OTHER SERVICES/CHARGES 75,928 73,147 79,415 101,871 72,713 CAPITAL OUTLAY DEBT SERVICE SUB-TOTAL EXPENDITURES 272,586 289,711 264,581 267,211 246,212 ENDING FUND BALANCE 72,808 71,215 21,725 9,510 12,598 TOTAL $ 345,394 $ 360,926 $ 286,306 $ 276,721 $ 258,810 CEMETERY PERSONNEL SUMMARY NUMBER OF EMPLOYEES POSITION 2013 2014 2015 2016 2017 GROUNDSMAN I 0.50 0.50 0.50 0.50 0.50 CUSTOMER SERVICE REP. 1.00 1.00 1.00 1.00 1.00 TOTAL 1.50 1.50 1.50 1.50 1.50 City of Pasco,Washington 54 2017 Budget BOULEVARD PERPETUAL MAINTENANCE FUND BOULEVARD PERPETUAL MAINTENANCE FUND REVENUES 2013 2014 2015 2016 2017 ACTUAL ACTUAL ACTUAL BUDGET BUDGET REVENUE TAXES $ - $ - $ - $ - $ LICENSES AND PERMITS INTERGOVERNMENTAL CHARGES FOR SERVICES 59,395 75,755 98,675 90,900 101,000 FINES&FORFEITURES - MISCELLANEOUS 50,840 24,683 30,109 26,496 26,067 OTHER FINANCING SOURCES 109,713 147,536 152,308 237,613 INTERFUND TRANSFERS TOTAL REVENUES 110,235 210,151 276,320 269,704 364,680 BEGINNING FUND BALANCE 1,770,256 1,810,491 1,829,445 2,139,528 2,082,933 TOTAL RESOURCES $ 1,880,491 $ 2,020,642 $ 2,105,765 $ 2,409,232 $ 2,447,613 BOULEVARD PERPETUAL MAINTENANCE FUND EXPENDITURES 2013 2014 2015 2016 2017 EXPENSE ACTUAL ACTUAL ACTUAL BUDGET BUDGET SUPPLIES $ - $ 10,531 $ $ $ - OTHER SERVICES/CHARGES 953 INTERFUND TRANSFERS 70,000 70,000 70,000 75,000 125,000 DEBT-INTERFUNDLOAN 109,713 SUB-TOTAL EXPENDITURES 70,000 191,197 70,000 75,000 125,000 ENDING FUND BALANCE 1,810,491 1,829,445 2,035,765 2,334,232 2,322,613 TOTAL $ 1,880,491 $ 2,020,642 $ 2,105,765 $ 2,409,232 $ 2,447,613 City of Pasco,Washington 55 2017 Budget ATHLETIC PROGRAMS FUND ATHLETIC PROGRAMS FUND REVENUES 2013 2014 2015 2016 2017 REVENUE ACTUAL ACTUAL ACTUAL BUDGET BUDGET TAXES $ - $ - $ - $ - $ LICENSES AND PERMITS INTERGOVERNMENTAL CHARGES FOR SERVICES 126,973 127,881 135,600 130,850 138,550 FINES&FORFEITURES MISCELLANEOUS 4,168 3,344 2,065 1,150 900 OTHER FINANCING SOURCES INTERFUND TRANSFERS TOTAL REVENUES 131,141 131,225 137,665 132,000 139,450 BEGINNING FUND BALANCE 143,025 132,467 157,233 115,964 184,064 TOTAL RESOURCES $ 274,166 $ 263,692 $ 294,898 $ 247,964 $ 323,514 ATHLETIC PROGRAMS FUND EXPENDITURES 2013 2014 2015 2016 2017 EXPENSE ACTUAL ACTUAL ACTUAL BUDGET BUDGET SALARIES AND WAGES $ 28,744 $ 20,802 $ 22,820 $ 26,045 $ 26,813 PERSONNEL BENEFITS 5,921 4,661 5,387 5,969 6,074 SUPPLIES 14,328 20,995 31,889 44,280 34,930 OTHER SERVICES/CHARGES 92,706 60,001 43,644 62,801 66,181 SUB-TOTAL EXPENDITURES 141,699 106,459 103,740 139,095 133,998 ENDING FUND BALANCE 132,467 157,233 191,158 108,869 189,516 TOTAL $ 274,166 $ 263,692 $ 294,898 $ 247,964 $ 323,514 ATHLETIC PROGRAM PERSONNEL SUMMARY NUMBER OF EMPLOYEES POSITION 2013 2014 2015 2016 2017 INSTRUCTOR 3 0.50 0.50 0.50 0.50 0.50 TOTAL 0.50 0.50 0.50 0.50 0.50 City of Pasco,Washington 56 2017 Budget GOLF COURSE FUND GOLF COURSE FUND REVENUES 2013 2014 2015 2016 2017 REVENUE ACTUAL ACTUAL ACTUAL BUDGET BUDGET TAXES $ - $ - $ - $ - $ LICENSES AND PERMITS INTERGOVERNMENTAL CHARGES FOR SERVICES 1,405,287 1,295,643 1,432,385 1,378,607 1,372,000 FINES&FORFEITURES MISCELLANEOUS 306,263 275,710 326,583 282,410 282,500 OTHER FINANCING SOURCES INTERFUND TRANSFERS TOTAL REVENUES 1,711,550 1,571,353 1,758,968 1,661,017 1,654,500 BEGINNING FUND BALANCE 42,785 43,210 37,015 185,105 261,424 TOTAL RESOURCES $ 1,754,335 $ 1,614,563 $ 1,795,983 $ 1,846,122 $ 1,915,924 GOLF COURSE FUND EXPENDITURES 2013 2014 2015 2016 2017 EXPENSE ACTUAL ACTUAL ACTUAL BUDGET BUDGET SUPPLIES $ - $ 42 $ 3,034 $ 5,000 $ 3,200 OTHER SERVICES/CHARGES 1,711,125 1,577,506 1,602,408 1,525,134 1,573,463 CAPITAL OUTLAY DEBT SERVICE SUB-TOTAL EXPENDITURES 1,711,125 1,577,548 1,605,442 1,530,134 1,576,663 ENDING FUND BALANCE 43,210 37,015 190,541 315,988 339,261 TOTAL $ 1,754,335 $ 1,614,563 $ 1,795,983 $ 1,846,122 $ 1,915,924 City of Pasco,Washington 57 2017 Budget Senior Citizen Center CITY MANAGER ADMINISTRATOR & COMMUNITY SERVICES DIRECTOR RECREATION SERVICES MANAGER Recreation Specialist Admin Assistant Registered Nurse City of Pasco,Washington 58 2017 Budget SENIOR CENTER FUND REVENUES 2013 2014 2015 2016 2017 REVENUE ACTUAL ACTUAL ACTUAL BUDGET BUDGET TAXES $ - $ - $ - $ - $ LICENSES AND PERMITS INTERGOVERNMENTAL 22,163 18,492 15,817 18,500 18,500 CHARGES FOR SERVICES FINES&FORFEITURES MISCELLANEOUS 73,719 63,203 43,443 38,084 32,884 OTHER FINANCING SOURCES INTERFUND TRANSFERS 190,000 240,000 250,000 250,000 231,000 TOTAL REVENUE 285,882 321,695 309,260 306,584 282,384 BEGINNING FUND BALANCE 43,617 10,778 17,300 5,949 23,561 TOTAL RESOURCES $ 329,499 $ 332,473 $ 326,560 $ 312,533 $ 305,945 SENIOR CENTER FUND EXPENDITURES 2013 2014 2015 2016 2017 EXPENSE ACTUAL ACTUAL ACTUAL BUDGET BUDGET SALARIES AND WAGES $ 133,996 $ 136,351 $ 137,082 $ 141,693 $ 141,713 PERSONNEL BENEFITS 47,838 53,261 53,389 56,409 54,658 SUPPLIES 6,856 8,870 5,505 6,300 6,300 OTHER SERVICES/CHARGES 130,031 116,691 105,903 103,304 85,992 CAPITAL OUTLAY SUB-TOTAL EXPENDITURES 318,721 315,173 301,879 307,706 288,663 ENDING FUND BALANCE 10,778 17,300 24,681 4,827 17,282 TOTAL $ 329,499 $ 332,473 $ 326,560 $ 312,533 $ 305,945 SENIOR CENTER PERSONNEL SUMMARY NUMBER OF EMPLOYEES POSITION 2013 2014 2015 2016 2017 RECREATION SPECIALIST 1.00 1.00 1.00 1.00 1.00 REGISTERED NURSE 0.50 0.50 0.50 0.50 0.50 ADMINISTRATIVE ASSISTANT 1 1.00 1.00 1.00 1.00 1.00 TOTAL 2.50 2.50 2.50 2.50 2.50 City of Pasco,Washington 59 2017 Budget MULTI-MODAL FACILITY FUND MULTI-MODAL FACILITY FUND REVENUES 2013 2014 2015 2016 2017 REVENUE ACTUAL ACTUAL ACTUAL BUDGET BUDGET TAXES $ $ - $ - $ $ LICENSES AND PERMITS INTERGOVERNMENTAL 45,000 CHARGES FOR SERVICES FINES&FORFEITURES MISCELLANEOUS 74,185 76,348 73,589 77,100 77,100 OTHER FINANCING SOURCES INTERFUND TRANSFERS TOTAL REVENUES 74,185 76,348 73,589 77,100 122,100 BEGINNING FUND BALANCE 71,561 98,065 124,207 165,216 157,751 TOTAL RESOURCES $ 145,746 $ 174,413 $ 197,796 $ 242,316 $ 279,851 MULTI-MODAL FACILITY FUND EXPENDITURES 2013 2014 2015 2016 2017 ACTUAL ACTUAL ACTUAL BUDGET BUDGET EXPENSE SUPPLIES $ 3,084 $ 4,065 $ 14,905 $ 9,000 $ 9,000 OTHER SERVICES/CHARGES 44,597 46,141 43,856 49,382 49,452 CAPITAL OUTLAY SUB-TOTAL EXPENDITURES 47,681 50,206 58,761 58,382 58,452 ENDING FUND BALANCE 98,065 124,207 139,035 183,934 221,399 TOTAL $ 145,746 $ 174,413 $ 197,796 $ 242,316 $ 279,851 City of Pasco,Washington 60 2017 Budget SCHOOL IMPACT FUND SCHOOL IMPACT FUND REVENUES 2013 2014 2015 2016 2017 REVENUE ACTUAL ACTUAL ACTUAL BUDGET BUDGET TAXES $ - $ - $ - $ - S LICENSES AND PERMITS 1,500,000 INTERGOVERNMENTAL CHARGES FOR SERVICES 1,566,200 1,301,325 1,408,200 1,500,000 FINES&FORFEITURES MISCELLANEOUS 249 108 66 OTHER FINANCING SOURCES INTERFUND TRANSFERS TOTAL REVENUES 1,566,449 1,301,433 1,408,266 1,500,000 1,500,000 BEGINNING FUND BALANCE 2,248 1,700 14,948 1,800 30,009 TOTAL RESOURCES $ 1,568,697 $ 1,303,133 $ 1,423,214 $ 1,501,800 $ 1,530,009 SCHOOL IMPACT FUND EXPENDITURES 2013 2014 2015 2016 2017 EXPENSE ACTUAL ACTUAL ACTUAL BUDGET BUDGET INTERAGENCY PASS THROUGH $ 1,566,997 $ 1,288,185 $ 1,404,154 $ 1,500,000 $ 1,500,000 SUB-TOTAL EXPENDITURES 1,566,997 1,288,185 1,404,154 1,500,000 1,500,000 ENDING FUND BALANCE 1,700 14,948 19,060 1,800 30,009 TOTAL $ 1,568,697 $ 1,303,133 $ 1,423,214 $ 1,501,800 $ 1,530,009 City of Pasco,Washington 61 2017 Budget RIVERSHORE TRAIL&MARINA MAINTENANCE FUND RIVERSHORE TRAIL&MARINA MAINTENANCE FUND REVENUES 2013 2014 2015 2016 2017 REVENUE ACTUAL ACTUAL ACTUAL BUDGET BUDGET TAXES $ $ - $ - $ - $ LICENSES AND PERMITS INTERGOVERNMENTAL CHARGES FOR SERVICES FINES&FORFEITURES MISCELLANEOUS 14,657 15,726 16,888 16,850 16,850 OTHER FINANCING SOURCES INTERFUND TRANSFERS 25,000 TOTAL REVENUES 39,657 15,726 16,888 16,850 16,850 BEGINNING FUND BALANCE 10,293 19,384 25,440 34,831 36,000 TOTAL RESOURCES $ 49,950 $ 35,110 $ 42,328 $ 51,681 $ 52,850 RIVERSHORE TRAIL&MARINA MAINTENANCE FUND EXPENDITURES 2013 2014 2015 2016 2017 EXPENSE ACTUAL ACTUAL ACTUAL BUDGET BUDGET SALARIES AND WAGES $ 79 $ - $ - $ - $ - PERSONNEL BENEFITS 23 SUPPLIES OTHER SERVICES/CHARGES 30,464 9,670 12,319 10,859 11,602 CAPITAL OUTLAY DEBT SERVICE SUB-TOTAL EXPENDITURES 30,566 9,670 12,319 10,859 11,602 ENDING FUND BALANCE 19,384 25,440 30,009 40,822 41,248 TOTAL $ 49,950 $ 35,110 $ 42,328 $ 51,681 $ 52,850 City of Pasco,Washington 62 2017 Budget SPECIAL LODGING ASSESSMENT FUND SPECIAL LODGING ASSESSMENT FUND REVENUES 2013 2014 2015 2016 2017 REVENUE ACTUAL ACTUAL ACTUAL BUDGET BUDGET TAXES $ 188,395 $ 254,797 $ 250,565 $ 321,000 $ 270,000 LICENSES AND PERMITS INTERGOVERNMENTAL CHARGES FOR SERVICES FINES&FORFEITURES MISCELLANEOUS 8 10 99 150 OTHER FINANCING SOURCES 11,491 16,550 INTERFUND TRANSFERS TOTAL REVENUES 188,403 266,298 267,214 321,000 270,150 BEGINNING FUND BALANCE 8,286 2,798 20,923 93,596 TOTAL RESOURCES $ 196,689 $ 269,096 $ 288,137 $ 414,596 $ 270,150 SPECIAL LODGING ASSESSMENT FUND EXPENDITURES 2013 2014 2015 2016 2017 EXPENSE ACTUAL ACTUAL ACTUAL BUDGET BUDGET OTHER SERVICES/CHARGES $ 193,891 $ 248,173 $ 255,430 $ 202,067 $ 270,150 CAPITAL OUTLAY DEBT SERVICE INTERFUND PMT FOR SERVICES INTERFUND TRANSFERS SUB-TOTAL EXPENDITURES 193,891 248,173 255,430 202,067 270,150 ENDING FUND BALANCE 2,798 20,923 32,707 212,529 TOTAL $ 196,689 $ 269,096 $ 288,137 $ 414,596 $ 270,150 City of Pasco,Washington 63 2017 Budget LITTER ABATEMENT FUND LITTER ABATEMENT FUND REVENUES 2013 2014 2015 2016 2017 REVENUE ACTUAL ACTUAL ACTUAL BUDGET BUDGET TAXES $ - $ - $ - $ - $ LICENSES AND PERMITS INTERGOVERNMENTAL CHARGES FOR SERVICES 5,000 5,000 5,000 5,000 5,000 FINES&FORFEITURES MISCELLANEOUS 7,507 6,877 7,502 7,500 7,500 OTHER FINANCING SOURCES INTERFUND TRANSFERS 5,000 5,000 5,000 TOTAL REVENUES 12,507 11,877 17,502 17,500 17,500 BEGINNING FUND BALANCE 6,633 4,652 2,452 3,001 6,903 TOTAL RESOURCES $ 19,140 $ 16,529 $ 19,954 $ 20,501 $ 24,403 LITTER ABATEMENT FUND EXPENDITURES 2013 2014 2015 2016 2017 EXPENSE ACTUAL ACTUAL ACTUAL BUDGET BUDGET SUPPLIES $ - $ - $ - $ - OTHER SERVICES/CHARGES 14,488 14,077 14,646 15,905 16,000 SUB-TOTAL EXPENDITURES 14,488 14,077 14,646 15,905 16,000 ENDING FUND BALANCE 4,652 2,452 5,308 4,596 8,403 TOTAL $ 19,140 $ 16,529 $ 19,954 $ 20,501 $ 24,403 City of Pasco,Washington 64 2017 Budget REVOLVING ABATEMENT FUND REVOLVING ABATEMENT FUND REVENUES 2013 2014 2015 2016 2017 ACTUAL ACTUAL ACTUAL BUDGET BUDGET REVENUE TAXES $ - $ - $ - $ - $ LICENSES AND PERMITS INTERGOVERNMENTAL CHARGES FOR SERVICES 36,917 21,668 21,258 18,000 22,000 FINES&FORFEITURES 48,356 91,902 178,562 115,500 130,500 MISCELLANEOUS 24,609 2,527 2,456 2,300 4,300 OTHER FINANCING SOURCES INTERFUND TRANSFERS TOTAL REVENUES 109,882 116,097 202,276 135,800 156,800 BEGINNING FUND BALANCE 281,738 324,281 366,914 417,000 444,892 TOTAL RESOURCES $ 391,620 $ 440,378 $ 569,190 $ 552,800 $ 601,692 REVOLVING ABATEMENT FUND EXPENDITURES 2013 2014 2015 2016 2017 EXPENSE ACTUAL ACTUAL ACTUAL BUDGET BUDGET SUPPLIES $ - $ - $ - $ - S - OTHER SERVICES/CHARGES 67,339 73,464 140,080 40,019 110,317 CAPITAL OUTLAY INTERFUND TRANSFERS 80,000 SUB-TOTAL EXPENDITURES 67,339 73,464 220,080 40,019 110,317 ENDING FUND BALANCE 324,281 366,914 349,110 512,781 491,375 TOTAL $ 391,620 $ 440,378 $ 569,190 $ 552,800 $ 601,692 City of Pasco,Washington 65 2017 Budget TRAC DEVELOPMENT&OPERATING FUND TRAC DEVELOPMENT&OPERATING FUND REVENUES 2013 2014 2015 2016 2017 REVENUE ACTUAL ACTUAL ACTUAL BUDGET BUDGET TAXES $ 243,204 $ 251,069 $ 260,493 $ 331,000 $ 262,000 LICENSES AND PERMITS INTERGOVERNMENTAL CHARGES FOR SERVICES FINES&FORFEITURES MISCELLANEOUS 192 238 32 200 300 OTHER FINANCING SOURCES 15,046 INTERFUND TRANSFERS 103,000 103,000 TOTAL REVENUE 346,396 369,353 260,525 331,200 262,300 BEGINNING FUND BALANCE 76,403 202,394 203,045 204,149 288,404 TOTAL RESOURCES $ 422,799 $ 571,747 $ 463,570 $ 535,349 $ 550,704 TRAC DEVELOPMENT&OPERATING FUND EXPENDITURES 2013 2014 2015 2016 2017 EXPENSE ACTUAL ACTUAL ACTUAL BUDGET BUDGET SUPPLIES $ - $ - $ - $ - $ - OTHER SERVICES/CHARGES 117,969 264,575 256,366 250,000 255,000 CAPITAL OUTLAY DEBT SERVICE 102,436 104,127 SUB-TOTAL EXPENDITURES 220,405 368,702 256,366 250,000 255,000 ENDING FUND BALANCE 202,394 203,045 207,204 285,349 295,704 TOTAL $ 422,799 $ 571,747 $ 463,570 $ 535,349 $ 550,704 City of Pasco,Washington 66 2017 Budget PARK DEVELOPMENT FUND PARK DEVELOPMENT FUND REVENUES 2013 2014 2015 2016 2017 ACTUAL ACTUAL ACTUAL BUDGET BUDGET REVENUE TAXES $ - $ - $ - $ - $ LICENSES AND PERMITS INTERGOVERNMENTAL CHARGES FOR SERVICES 157,581 211,647 233,756 185,000 202,500 FINES&FORFEITURES MISCELLANEOUS 2,495 1,917 2,861 1,800 5,000 OTHER FINANCING SOURCES INTERFUND TRANSFERS TOTAL REVENUES 160,076 213,564 236,617 186,800 207,500 BEGINNING FUND BALANCE 1,741,738 1,821,814 1,994,392 1,710,325 1,621,510 TOTAL RESOURCES $ 1,901,814 $ 2,035,378 $ 2,231,009 $ 1,897,125 $ 1,829,010 PARK DEVELOPMENT FUND EXPENDITURES 2013 2014 2015 2016 2017 ACTUAL ACTUAL ACTUAL BUDGET BUDGET EXPENSE SUPPLIES $ - $ - $ - $ - $ - OTHER SERVICES/CHARGES 14,001 25,000 25,000 INTERFUND TRANSFERS 80,000 26,985 96,298 675,000 100,000 SUB-TOTAL EXPENDITURES 80,000 40,986 96,298 700,000 125,000 ENDING FUND BALANCE 1,821,814 1,994,392 2,134,711 1,197,125 1,704,010 TOTAL $ 1,901,814 $ 2,035,378 $ 2,231,009 $ 1,897,125 $ 1,829,010 City of Pasco,Washington 67 2017 Budget CAPITAL IMPROVEMENT REET CAPITAL IMPROVEMENT REET FUND REVENUES 2013 2014 2015 2016 2017 ACTUAL ACTUAL ACTUAL BUDGET BUDGET REVENUE TAXES $ 1,019,913 $ 1,198,244 $ 1,293,503 $ 1,200,000 $ 1,220,000 LICENSES AND PERMITS INTERGOVERNMENTAL CHARGES FOR SERVICES FINES&FORFEITURES MISCELLANEOUS 3,066 (8,556) 26,791 26,000 27,500 OTHER FINANCING SOURCES 188,759 INTERFUND TRANSFERS TOTAL REVENUE 1,022,979 1,378,447 1,320,294 1,226,000 1,247,500 BEGINNING FUND BALANCE 2,262,793 2,976,167 3,732,517 2,978,778 3,721,202 TOTAL RESOURCES $ 3,285,772 $ 4,354,614 $ 5,052,811 $ 4,204,778 $ 4,968,702 CAPITAL IMPROVEMENT REET FUND EXPENDITURES 2013 2014 2015 2016 2017 EXPENSE ACTUAL ACTUAL ACTUAL BUDGET BUDGET INTERFUND TRANSFERS $ 309,605 $ 622,097 $ 250,708 $ 1,997,000 $ 3,566,000 SUB-TOTAL EXPENDITURES 309,605 622,097 250,708 1,997,000 3,566,000 ENDING FUND BALANCE 2,976,167 3,732,517 4,802,103 2,207,778 1,402,702 TOTAL $ 3,285,772 $ 4,354,614 $ 5,052,811 $ 4,204,778 $ 4,968,702 City of Pasco,Washington 68 2017 Budget ECONOMIC DEVELOPMENT FUND ECONOMIC DEVELOPMENT FUND REVENUES 2013 2014 2015 2016 2017 ACTUAL ACTUAL ACTUAL BUDGET BUDGET REVENUE TAXES $ - $ - $ - $ - $ LICENSES AND PERMITS INTERGOVERNMENTAL 209,965 303,425 284,886 270,000 275,000 CHARGES FOR SERVICES FINES&FORFEITURES MISCELLANEOUS 977,080 952,322 1,024,953 1,051,000 951,000 OTHER FINANCING SOURCES 226,622 700,057 INTERFUND TRANSFERS TOTAL REVENUE 1,187,045 1,482,369 2,009,896 1,321,000 1,226,000 BEGINNING FUND BALANCE 220,871 630,888 152,690 561,480 1,164,233 TOTAL RESOURCES $ 1,407,916 $ 2,113,257 $ 2,162,586 $ 1,882,480 $ 2,390,233 ECONOMIC DEVELOPMENT FUND EXPENDITURES 2013 2014 2015 2016 2017 EXPENSE ACTUAL ACTUAL ACTUAL BUDGET BUDGET SALARIES AND WAGES $ - $ - $ - $ - $ 57,420 PERSONNEL BENEFITS 25,197 SUPPLIES 15,905 23,795 84,683 115,000 193,660 OTHER SERVICES/CHARGES 293,623 374,274 521,802 528,385 540,593 INTERFUND TRANSFERS 450,000 200,000 85,049 465,000 550,000 CAPITAL OUTLAY 1,350,688 250,000 DEBT SERVICE 17,500 11,810 33,978 485,457 485,457 SUB-TOTAL EXPENDITURES 777,028 1,960,567 725,512 1,593,842 2,102,327 ENDING FUND BALANCE 630,888 152,690 1,437,074 288,638 287,906 TOTAL $ 1,407,916 $ 2,113,257 $ 2,162,586 $ 1,882,480 $ 2,390,233 ECONOMIC DEVELOPMENT PERSONNEL SUMMARY NUMBER OF EMPLOYEES POSITION 2013 2014 2015 2016 2017 ECONOMIC DEVELOPMENT SPECIALIST 0.00 0.00 0.00 0.00 1.00 TOTAL 0.00 0.00 0.00 0.00 1.00 City of Pasco,Washington 69 2017 Budget STADIUM/CONVENTION CENTER FUND STADIUM/CONVENTION CENTER FUND REVENUES 2013 2014 2015 2016 2017 ACTUAL ACTUAL ACTUAL BUDGET BUDGET REVENUE TAXES $ 243,204 $ 251,069 $ 260,493 $ 331,000 $ 262,000 LICENSES AND PERMITS INTERGOVERNMENTAL CHARGES FOR SERVICES FINES&FORFEITURES MISCELLANEOUS 32,467 31,008 18,524 30,870 31,800 OTHER FINANCING SOURCES 15,046 INTERFUND TRANSFERS 400,000 TOTAL REVENUES 275,671 697,123 279,017 361,870 293,800 BEGINNING FUND BALANCE (552,833) (480,324) 41,869 65,516 255,214 TOTAL RESOURCES $ (277,162) $ 216,799 $ 320,886 $ 427,386 $ 549,014 STADIUM/CONVENTION CENTER FUND EXPENDITURES 2013 2014 2015 2016 2017 EXPENSE ACTUAL ACTUAL ACTUAL BUDGET BUDGET SUPPLIES $ - $ - $ - $ - $ - OTHER SERVICES/CHARGES 182,492 157,455 150,329 135,842 166,329 INTERFUND TRANSFERS CAPITAL OUTLAY INTERFUND TRANSFERS DEBT SERVICE 20,670 17,475 14,183 127,188 127,188 SUB-TOTAL EXPENDITURES 203,162 174,930 164,512 263,030 293,517 ENDING FUND BALANCE (480,324) 41,869 156,374 164,356 255,497 TOTAL $ (277,162) $ 216,799 $ 320,886 $ 427,386 $ 549,014 City of Pasco,Washington 70 2017 Budget DEBT SERVICE FUNDS City of Pasco,Washington 71 2017 Budget LID GUARANTEE AND DEBT SERVICE FUND LID GUARANTEE AND DEBT SERVICE FUND REVENUES 2013 2014 2015 2016 2017 ACTUAL ACTUAL ACTUAL BUDGET BUDGET REVENUE TAXES $ $ - $ - $ - $ LICENSES AND PERMITS INTERGOVERNMENTAL CHARGES FOR SERVICES FINES&FORFEITURES MISCELLANEOUS 213,421 278,264 144,810 192,270 101,472 OTHER FINANCING SOURCES 129,074 INTERFUND TRANSFERS TOTAL REVENUES 342,495 278,264 144,810 192,270 101,472 BEGINNING FUND BALANCE 477,888 294,085 533,755 919,327 451,864 TOTAL RESOURCES $ 820,383 $ 572,349 $ 678,565 $ 1,111,597 $ 553,336 LID GUARANTEE AND DEBT SERVICE FUND EXPENDITURES 2013 2014 2015 2016 2017 ACTUAL ACTUAL ACTUAL BUDGET BUDGET EXPENSE OTHER SERVICES/CHARGES $ 14,278 $ - $ - $ - $ - INTERFUND TRANSFERS 129,074 300,000 DEBT SERVICE 382,946 38,594 40,416 101,172 225,198 SUB-TOTAL EXPENDITURES 526,298 38,594 40,416 101,172 525,198 ENDING FUND BALANCE 294,085 533,755 638,149 1,010,425 28,138 TOTAL $ 820,383 $ 572,349 $ 678,565 $ 1,111,597 $ 553,336 City of Pasco,Washington 72 2017 Budget GENERAL OBLIGATION BOND FUND G.O.BOND FUND REVENUES 2013 2014 2015 2016 2017 ACTUAL ACTUAL ACTUAL BUDGET BUDGET REVENUE TAXES $ 514,967 $ 148,595 $ 124,449 $ 138,000 $ LICENSES AND PERMITS INTERGOVERNMENTAL CHARGES FOR SERVICES FINES&FORFEITURES MISCELLANEOUS 596 134 227 100 OTHER FINANCING SOURCES INTERFUND TRANSFERS TOTAL REVENUES 515,563 148,729 124,676 138,100 BEGINNING FUND BALANCE 336,638 333,497 349,076 112,657 TOTAL RESOURCES $ 852,201 $ 482,226 $ 473,752 $ 250,757 $ G.O.BOND FUND EXPENDITURES 2013 2014 2015 2016 2017 ACTUAL ACTUAL ACTUAL BUDGET BUDGET EXPENSE OTHER SERVICES/CHARGES $ - $ 100,000 $ 127,750 $ - $ INTERFUND TRANSFERS DEBT SERVICE 518,704 33,150 122,300 SUB-TOTAL EXPENDITURES 518,704 133,150 127,750 122,300 ENDING FUND BALANCE 333,497 349,076 346,002 128,457 TOTAL $ 852,201 $ 482,226 $ 473,752 $ 250,757 $ City of Pasco,Washington 73 2017 Budget CAPITAL PROJECT FUND City of Pasco,Washington 74 2017 Budget GENERAL CAPITAL PROJECTS FUND GENERAL CAPITAL PROJECT FUND REVENUES 2013 2014 2015 2016 2017 ACTUAL ACTUAL ACTUAL BUDGET BUDGET REVENUE TAXES $ - $ - $ - $ - $ LICENSES AND PERMITS INTERGOVERNMENTAL 1,740,087 1,762,499 413,157 9,883,000 7,791,000 CHARGES FOR SERVICES FINES&FORFEITURES MISCELLANEOUS OTHER FINANCING SOURCES 50,000 118,500 71,000 3,037,000 INTERFUND TRANSFERS 4,478,413 1,677,116 5,891,327 11,131,000 6,123,000 TOTAL REVENUES 6,268,500 3,558,115 6,304,484 21,085,000 16,951,000 BEGINNING FUND BALANCE 1,033,325 198,773 33,359 362,570 1,213,433 TOTAL RESOURCES $ 7,301,825 $ 3,756,888 $ 6,337,843 $ 21,447,570 $ 18,164,433 GENERAL CAPITAL PROJECT FUND EXPENDITURES 2013 2014 2015 2016 2017 ACTUAL ACTUAL ACTUAL BUDGET BUDGET EXPENSE SUPPLIES $ 19,365 $ 43,122 $ 48,969 $ - $ - OTHER SERVICES/CHARGES 5,193 3,399 86,410 INTERFUND TRANSFERS CAPITAL OUTLAY 7,078,494 3,677,008 5,964,034 20,110,000 16,951,000 DEBT SERVICE SUB-TOTAL EXPENDITURES 7,103,052 3,723,529 6,099,413 20,110,000 16,951,000 ENDING FUND BALANCE 198,773 33,359 238,430 1,337,570 1,213,433 TOTAL $ 7,301,825 $ 3,756,888 $ 6,337,843 $ 21,447,570 $ 18,164,433 City of Pasco,Washington 75 2017 Budget ENTERPRISE FUND City of Pasco,Washington 75 2017 Budget Public Works - Utilities CITY MANAGER PUBLIC WORKS DIRECTOR PUBLICWORKS SUPERINTENDENT Instmment Atlmin Technician Assistant PW Division TTechnician PW Div cion Manager Manager Lab Water Cross Water Process Water Stormwater Distribution Connection Treatment Reuse Facility! I*ation Foreman Sewer Wastewater Cross Chief Plant Foreman Operator/ Collection Treatment � Connedion Operator Plant Mechanic Specialist Collections Chief Heavy Pump Pump Lead Plant Heavy Equipment Mechanic Mechanic Worker Worker Equipment Operator Operator Heavy Plant Plant Heavy Equipment Operator Utilhy Operators Equipment Maintenance Operator 0 perator Worker Utilhy Utilhy Utility Utility Mainlenanrz Maintenance Maintenance Maintenance Worker Worker Worker Worker City of Pasco,Washington 76 2017 Budget WATER/SEWER UTILITIES FUND WATERISEWER UTILITIES FUND REVENUES 2013 2014 2015 2016 2017 REVENUE ACTUAL ACTUAL ACTUAL BUDGET BUDGET TAXES $ - $ - $ - $ - $ LICENSES AND PERMITS 52,164 137,212 INTERGOVERNMENTAL 41,848 22,818 29,936 65,000 65,000 CHARGES FOR SERVICES 17,850,903 19,895,362 20,877,438 22,324,587 23,036,904 FINES&FORFEITURES MISCELLANEOUS 213,716 232,894 228,001 187,968 147,968 OTHER FINANCING SOURCES 13,221,020 3,385,400 (108,712) 2,144,000 2,144,000 DEBT SERVICE 15,975,529 7,512,000 INTERFUND TRANSFERS 450,000 200,000 65,000 TOTAL REVENUES 31,777,487 23,736,474 37,054,356 24,721,555 33,108,084 BEGINNING FUND BALANCE 5,822,906 10,249,250 9,946,994 22,121,738 14,056,169 TOTAL RESOURCES $ 37,600,393 $ 33,985,724 $ 47,001,350 $ 46,843,293 $ 47,164,253 WATER/SEWER UTILITIES FUND EXPENSES 2013 2014 2015 2016 2017 EXPENSE ACTUAL ACTUAL ACTUAL BUDGET BUDGET SALARIES AND WAGES $ 2,599,431 $ 2,830,832 $ 3,016,535 $ 3,566,435 $ 3,561,207 PERSONNEL BENEFITS 1,113,138 1,330,549 1,385,653 1,676,042 1,624,138 SUPPLIES 1,121,492 1,492,845 1,633,374 1,980,410 2,148,488 OTHER SERVICES/CHARGES 7,291,511 7,738,008 9,169,746 8,996,524 9,921,445 INTERFUND TRANSFERS 252,913 50,180 CAPITAL OUTLAY 8,312,043 4,447,590 3,396,682 20,532,000 10,620,094 DEBT SERVICE 227,772 5,486,642 18,307,982 5,682,916 4,485,879 SUB-TOTAL EXPENDITURES 20,918,300 23,376,646 36,909,972 42,434,327 32,361,251 ENDING FUND BALANCE 16,682,093 10,609,078 10,091,378 4,408,966 14,803,002 TOTAL $ 37,600,393 $ 33,985,724 $ 47,001,350 $ 46,843,293 $ 47,164,253 WATERISEWER UTILITIES-PERSONNEL SUMMARY NUMBER OF EMPLOYEES POSITION 2013 2014 2015 2016 2017 PUBLIC WORKS DIRECTOR 0.60 0.60 0.60 0.63 0.63 PUBLIC WORKS SUPERINTENDENT 0.70 0.70 0.70 0.70 0.70 PLANTS DIVISION MGR 1.00 1.00 1.00 0.00 0.00 SENIOR PROGRAM MANAGER 0.00 0.00 0.00 0.00 1.00 ASST.OPERATIONS MANAGER 0.30 1.16 1.16 0.00 0.00 PW DIVISION MANAGER 0.00 0.00 0.00 3.17 3.17 LEAD-WATER DISTRIBUTION 1.00 1.00 1.00 1.00 1.00 CHIEF OPERATOR-PLANTS 2.00 2.00 2.00 2.00 2.00 INSTRUMENTATION TECH 1.00 1.00 1.00 1.00 1.00 LEAD-PWRF/IRRIGATION 1.00 1.00 1.00 1.00 1.00 LEAD-COLLECTIONS 1.00 1.00 1.00 1.00 1.00 LAB TECHNICIAN 1.00 1.00 1.00 1.00 1.00 WATER PLANT OPERATOR 3.00 3.00 3.00 3.00 3.00 WW PLANT OPERATOR 6.00 7.00 8.00 8.00 7.00 H.E.OPER./MECHANIC 1.00 1.00 1.00 1.00 1.00 MAINTENANCE WORKER/MECHANIC 0.00 0.00 0.00 1.00 2.00 CROSS CONNECT SPECIALIST 2.00 2.00 2.00 2.00 2.00 HEAVY EQUIP.OPERATOR 14.50 16.50 18.00 17.00 17.00 SAFETY/ENV SPECIALIST 1.00 1.00 0.00 0.00 0.00 UTILITY MAINT.WORKER 5.00 6.00 8.00 11.00 11.00 DEPARTMENT ASSISTANT II 0.50 0.00 0.00 0.00 0.00 ENGINEERING TECH I 0.00 0.50 0.50 1.00 1.00 ADMINISTRATIVE ASSISTANT 1 1.50 0.85 0.85 1.65 1.65 ADMINISTRATIVE ASSISTANT II 0.00 0.00 0.00 0.50 0.50 PLANT UTILITY WORKER 1 2.00 1 2.00 1 2.00 1 0.00 1 0.00 TOTAL 46.10 50.31 53.81 57.65 58.65 City of Pasco,Washington 77 2017 Budget INTERNAL SERVICE FUNDS City of Pasco,Washington 78 2017 Budget Equipment Rental CITY MANAGER PUBLIC WORKS DIRECTOR SUPERINTENDENT DIVISION MANAGER Admin Assistant Chief Mechanic Mechanic City of Pasco,Washington 79 2017 Budget EQUIPMENT RENTAL OPERATING FUNDS EQUIPMENT RENTAL OPERATING FUND REVENUES GOVERNMENTAL TYPE ACTIVITIES 2013 2014 2015 2016 2017 REVENUE ACTUAL ACTUAL ACTUAL BUDGET BUDGET TAXES $ $ - $ - $ - $ LICENSES AND PERMITS INTERGOVERNMENTAL CHARGES FOR SERVICES FINES&FORFEITURES MISCELLANEOUS 863,960 969,390 1,202,535 1,044,074 1,094,549 OTHER FINANCING SOURCES 19,534 (136,687) INTERFUND TRANSFERS TOTAL REVENUES 863,960 988,924 1,065,848 1,044,074 1,094,549 BEGINNING FUND BALANCE 248,882 87,809 28,486 36,400 279,386 TOTAL RESOURCES $ 1,112,842 $ 1,076,733 $ 1,094,334 $ 1,080,474 $ 1,373,935 EQUIPMENT RENTAL OPERATING FUND EXPENDITURES GOVERNMENTAL TYPE ACTIVITIES 2013 2014 2015 2016 2017 EXPENSE ACTUAL ACTUAL ACTUAL BUDGET BUDGET SALARIES AND WAGES $ 231,436 $ 239,376 $ 250,015 $ 200,157 $ 216,987 PERSONNEL BENEFITS 92,975 104,781 107,523 93,778 94,639 SUPPLIES 556,674 556,092 479,101 552,950 628,002 OTHER SERVICES/CHARGES 139,029 147,998 153,913 156,854 157,412 CAPITAL OUTLAY 4,919 SUB-TOTAL EXPENDITURES 1,025,033 1,048,247 990,552 1,003,739 1,097,040 ENDING FUND BALANCE 87,809 28,486 103,782 76,735 276,895 TOTAL $ 1,112,842 $ 1,076,733 $ 1,094,334 $ 1,080,474 $ 1,373,935 EQUIPMENT RENTAL PERSONNEL SUMMARY NUMBER OF EMPLOYEES POSITION 2013 2014 2015 2016 2017 PUBLIC WORKS DIRECTOR 0.00 0.00 0.00 0.11 0.11 PUBLIC WORKS SUPERINTENDENT 0.15 0.15 0.15 0.15 0.15 ASST.OPERATIONS MANAGER 0.35 0.50 0.50 0.00 0.00 PW DIVISION MANAGER 0.00 0.00 0.00 0.33 0.33 CHIEF MECHANIC 1.00 1.00 1.00 1.00 1.00 MECHANIC 2.00 2.00 2.00 2.00 2.00 DEPARTMENT ASSISTANT II 0.50 0.00 0.00 0.00 0.00 ENG TECH I 0.00 1.00 1.00 0.00 0.00 ADMINISTRATIVE ASSISTANT I 0.30 0.95 0.95 1.10 1.10 TOTAL 4.30 5.60 5.60 4.69 4.69 City of Pasco,Washington 80 2017 Budget EQUIPMENT RENTAL OPERATING FUNDS EQUIPMENT RENTAL OPERATING FUND REVENUES BUSINESS TYPE ACTIVITIES 2013 2014 2015 2016 2017 REVENUE ACTUAL ACTUAL ACTUAL BUDGET BUDGET TAXES $ $ - $ - $ - $ LICENSES AND PERMITS INTERGOVERNMENTAL CHARGES FOR SERVICES FINES&FORFEITURES MISCELLANEOUS 325,567 337,458 376,817 317,506 468,467 OTHER FINANCING SOURCES 8,320 INTERFUND TRANSFERS TOTAL REVENUES 325,567 345,778 376,817 317,506 468,467 BEGINNING FUND BALANCE 208,905 190,403 200,724 100,750 124,960 TOTAL RESOURCES $ 534,472 $ 536,181 $ 577,541 $ 418,256 $ 593,427 EQUIPMENT RENTAL OPERATING FUND EXPENSES BUSINESS TYPE ACTIVITIES 2013 2014 2015 2016 2017 EXPENSE ACTUAL ACTUAL ACTUAL BUDGET BUDGET SALARIES AND WAGES $ 44,173 $ 59,148 $ 87,174 $ 87,031 $ 136,798 PERSONNEL BENEFITS 19,370 24,426 36,524 40,788 58,640 SUPPLIES 233,132 215,694 185,142 224,600 258,870 OTHER SERVICES/CHARGES 47,394 36,189 45,012 63,815 64,161 CAPITAL OUTLAY SUB-TOTAL EXPENDITURES 344,069 335,457 353,852 416,234 518,469 ENDING FUND BALANCE 190,403 200,724 223,689 2,022 74,958 TOTAL $ 534,472 $ 536,181 $ 577,541 $ 418,256 $ 593,427 City of Pasco,Washington 81 2017 Budget EQUIPMENT RENTAL REPLACEMENT FUNDS EQUIPMENT RENTAL REPLACEMENT FUND REVENUES GOVERNMENTAL TYPE ACTIVITIES 2013 2014 2015 2016 2017 REVENUE ACTUAL ACTUAL ACTUAL BUDGET BUDGET TAXES $ $ - $ - $ $ LICENSES AND PERMITS INTERGOVERNMENTAL CHARGES FOR SERVICES FINES&FORFEITURES MISCELLANEOUS 1,034,663 1,011,302 1,150,360 1,367,612 2,735,294 OTHER FINANCING SOURCES 666,821 64,827 487,457 496,606 505,938 INTERFUND TRANSFERS 212,000 392,850 261,280 TOTAL REVENUES 1,913,484 1,468,979 1,899,097 1,864,218 3,241,232 BEGINNING FUND BALANCE 3,776,974 5,003,671 5,083,790 5,030,757 2,435,703 TOTAL RESOURCES $ 5,690,458 $ 6,472,650 $ 6,982,887 $ 6,894,975 $ 5,676,935 EQUIPMENT RENTAL REPLACEMENT FUND EXPENDITURES GOVERNMENTAL TYPE ACTIVITIES 2013 2014 2015 2016 2017 EXPENSE ACTUAL ACTUAL ACTUAL BUDGET BUDGET SUPPLIES $ - $ 15,824 $ 67,159 $ - $ - INTERFUND TRANSFERS CAPITAL OUTLAY 686,787 1,373,036 1,044,088 1,662,710 2,176,492 DEBT SERVICE SUB-TOTAL EXPENDITURES 686,787 1,388,860 1,111,247 1,662,710 2,176,492 ENDING FUND BALANCE 5,003,671 5,083,790 5,871,640 5,232,265 3,500,443 TOTAL $ 5,690,458 $ 6,472,650 $ 6,982,887 $ 6,894,975 $ 5,676,935 City of Pasco,Washington 82 2017 Budget EQUIPMENT RENTAL REPLACEMENT FUNDS EQUIPMENT RENTAL REPLACEMENT FUND REVENUES BUSINESS TYPE ACTIVITIES 2013 2014 2015 2016 2017 REVENUE ACTUAL ACTUAL ACTUAL BUDGET BUDGET TAXES $ $ - $ $ $ LICENSES AND PERMITS INTERGOVERNMENTAL CHARGES FOR SERVICES FINES&FORFEITURES MISCELLANEOUS 467,960 503,389 787,870 597,725 515,430 OTHER FINANCING SOURCES INTERFUND TRANSFERS 158,000 TOTAL REVENUES 625,960 503,389 787,870 597,725 515,430 BEGINNING FUND BALANCE 1,885,263 2,221,827 2,077,506 2,501,355 2,717,835 TOTAL RESOURCES $ 2,511,223 $ 2,725,216 $ 2,865,376 $ 3,099,080 $ 3,233,265 EQUIPMENT RENTAL REPLACEMENT FUND EXPENSES BUSINESS TYPE ACTIVITIES 2013 2014 2015 2016 2017 EXPENSE ACTUAL ACTUAL ACTUAL BUDGET BUDGET SUPPLIES $ - $ - $ - $ - $ - OTHER SERVICES/CHARGES INTERFUND TRANSFERS CAPITAL OUTLAY 289,396 647,710 334,195 442,000 303,680 SUB-TOTAL EXPENDITURES 289,396 647,710 334,195 442,000 303,680 ENDING FUND BALANCE 2,221,827 2,077,506 2,531,181 2,657,080 2,929,585 TOTAL $ 2,511,223 $ 2,725,216 $ 2,865,376 $ 3,099,080 $ 3,233,265 City of Pasco,Washington 83 2017 Budget MEDICAL/DENTAL INSURANCE FUND MEDICAL/DENTAL INSURANCE FUND REVENUES 2013 2014 2015 2016 2017 REVENUE ACTUAL ACTUAL ACTUAL BUDGET BUDGET TAXES $ - $ - $ - $ - $ LICENSES AND PERMITS INTERGOVERNMENTAL CHARGES FOR SERVICES 4,882,241 5,687,187 5,842,488 6,160,689 6,376,646 FINES&FORFEITURES MISCELLANEOUS 701 1,278 (1,691) 2,000 25,000 OTHER FINANCING SOURCES INTERFUND TRANSFERS 58,000 TOTAL REVENUES 4,882,942 5,688,465 5,898,797 6,162,689 6,401,646 BEGINNING FUND BALANCE 141,404 144,251 1,081,957 1,017,272 2,104,376 TOTAL RESOURCES $ 5,024,346 $ 5,832,716 $ 6,980,754 $ 7,179,961 $ 8,506,022 MEDICAL/DENTAL INSURANCE FUND EXPENDITURES 2013 2014 2015 2016 2017 EXPENSE ACTUAL ACTUAL ACTUAL BUDGET BUDGET SUPPLIES $ - $ - $ - $ - $ - INTERFUND TRANSFER 58,000 OTHER SERVICES/CHARGES 4,880,095 4,750,759 5,945,940 5,432,407 5,741,155 SUB-TOTAL EXPENDITURES 4,880,095 4,750,759 6,003,940 5,432,407 5,741,155 ENDING FUND BALANCE 144,251 1,081,957 976,814 1,747,554 2,764,867 TOTAL $ 5,024,346 $ 5,832,716 $ 6,980,754 $ 7,179,961 $ 8,506,022 City of Pasco,Washington 84 2017 Budget CENTRAL STORE FUND CENTRAL STORE FUND REVENUES 2013 2014 2015 2016 2017 REVENUE ACTUAL ACTUAL ACTUAL BUDGET BUDGET TAXES $ $ - $ $ $ LICENSES AND PERMITS INTERGOVERNMENTAL CHARGES FOR SERVICES FINES&FORFEITURES MISCELLANEOUS 17 13 7 OTHER FINANCING SOURCES INTERFUND TRANSFERS TOTALREVENUES 17 13 7 BEGINNING FUND BALANCE 12,828 12,845 12,858 11,829 11,329 TOTAL RESOURCES $ 12,845 $ 12,858 $ 12,865 $ 11,829 $ 11,329 CENTRAL STORE FUND EXPENDITURE 2013 2014 2015 2016 2017 EXPENSE ACTUAL ACTUAL ACTUAL BUDGET BUDGET SUPPLIES $ $ $ 500 $ 500 $ 500 SUB-TOTAL EXPENDITURES 500 500 500 ENDING FUND BALANCE 12,845 12,858 12,365 11,329 10,829 TOTAL $ 12,845 $ 12,858 $ 12,865 $ 11,829 $ 11,329 City of Pasco,Washington 85 2017 Budget PERMANENT FUND City of Pasco,Washington 86 2017 Budget CITY VIEW CEMETERY ENDOWMENT FUND CITY VIEW CEMETERY ENDOWMENT FUND REVENUES 2013 2014 2015 2016 2017 ACTUAL ACTUAL ACTUAL BUDGET BUDGET REVENUE TAXES $ - $ - $ - $ - $ LICENSES AND PERMITS INTERGOVERNMENTAL CHARGES FOR SERVICES 16,491 19,216 12,523 15,000 15,000 FINES&FORFEITURES MISCELLANEOUS 582 82 623 100 100 OTHER FINANCING SOURCES INTERFUND TRANSFERS TOTAL REVENUES 17,073 19,298 13,146 15,100 15,100 BEGINNING FUND BALANCE 418,181 435,254 454,552 469,224 484,324 TOTAL RESOURCES $ 435,254 $ 454,552 $ 467,698 $ 484,324 $ 499,424 CITY VIEW CEMETERY ENDOWMENT FUND EXPENSES 2013 2014 2015 2016 2017 ACTUAL ACTUAL ACTUAL BUDGET BUDGET EXPENSE INTERFUND TRANSFERS $ - $ - $ - $ - $ - SUB-TOTAL EXPENDITURES ENDING FUND BALANCE 435,254 454,552 467,698 484,324 499,424 TOTAL $ 435,254 $ 454,552 $ 467,698 $ 484,324 $ 499,424 City of Pasco,Washington 87 2017 Budget TRUST AND AGENCY FUNDS City of Pasco,Washington 88 2017 Budget OLD FIRE PENSION FUND OLD FIRE PENSION FUND REVENUES 2013 2014 2015 2016 2017 ACTUAL ACTUAL ACTUAL BUDGET BUDGET REVENUE TAXES $ - $ - $ - $ - $ LICENSES AND PERMITS INTERGOVERNMENTAL 47,624 51,705 54,506 51,700 58,988 CHARGES FOR SERVICES FINES&FORFEITURES MISCELLANEOUS 450,877 230,735 (193,540) 7,337 15,000 OTHER FINANCING SOURCES (1,046,175) 40,000 40,000 INTERFUND TRANSFERS TOTAL REVENUES 498,501 282,440 (1,185,209) 99,037 113,988 BEGINNING FUND BALANCE 1,808,460 2,150,759 2,326,320 2,379,980 2,288,150 TOTAL RESOURCES $ 2,306,961 $ 2,433,199 $ 1,141,111 $ 2,479,017 $ 2,402,138 OLD FIRE PENSION FUND EXPENSES 2013 2014 2015 2016 2017 EXPENSE ACTUAL ACTUAL ACTUAL BUDGET BUDGET SALARIES AND WAGES $ 152,287 $ 102,971 $ 116,770 $ 108,900 $ 120,750 BENEFITS (34,293) OTHER SERVICES/CHARGES 3,915 3,908 3,398 31,039 6,120 SUB-TOTAL EXPENDITURES 156,202 106,879 85,875 139,939 126,870 ENDING FUND BALANCE 2,150,759 2,326,320 1,055,236 2,339,078 2,275,268 TOTAL $ 2,306,961 $ 2,433,199 $ 1,141,111 $ 2,479,017 $ 2,402,138 City of Pasco,Washington 89 2017 Budget OLD FIRE MEDICAL(OPEB)FUND OLD FIRE MEDICAL(OPEB)FUND REVENUES 2013 2014 2015 2016 2017 REVENUE ACTUAL ACTUAL ACTUAL BUDGET BUDGET TAXES $ $ - $ - $ - $ LICENSES AND PERMITS INTERGOVERNMENTAL CHARGES FOR SERVICES FINES&FORFEITURES MISCELLANEOUS 558,639 259,186 (156,523) 150 15,000 OTHER FINANCING SOURCES 152,270 40,000 40,000 INTERFUND TRANSFERS TOTAL REVENUES 558,639 259,186 (4,253) 40,150 55,000 BEGINNING FUND BALANCE 2,074,744 2,516,722 2,650,370 2,577,497 2,444,418 TOTAL RESOURCES $ 2,633,383 $ 2,775,908 $ 2,646,117 $ 2,617,647 $ 2,499,418 OLD FIRE MEDICAL(OPEB)FUND EXPENSES 2013 2014 2015 2016 2017 EXPENSE ACTUAL ACTUAL ACTUAL BUDGET BUDGET PERSONNEL BENEFITS $ 113,471 $ 122,556 $ 105,048 $ 105,039 $ 105,048 OTHER SERVICES/CHARGES 3,190 2,982 2,974 28,786 5,861 SUB-TOTAL EXPENDITURES 116,661 125,538 108,022 133,825 110,909 ENDING FUND BALANCE 2,516,722 2,650,370 2,538,095 2,483,822 2,388,509 TOTAL $ 2,633,383 $ 2,775,908 $ 2,646,117 $ 2,617,647 $ 2,499,418 City of Pasco,Washington 90 2017 Budget BUDGETED CAPITAL PROJECTS City of Pasco,Washington 91 2017 Budget ORDINANCE NO. q31 d AN ORDINANCE ADOPTING THE CITY OF PASCO CAPITAL PROJECTS BUDGET FOR THE YEAR 2017 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 2017; 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. CAPITAL PROJECTS BUDGET FOR THE YEAR 2017 Status General 2017 Budget Ongoing Automated Fire&Ambulance Dispatching 280.000 Ongoing Fire Station Alerting Devices 45,000 Ongoing City Hall Renovations 500,000 Ongoing Fire Station 84 Remodel 2501000 Ongoing Animal Shelter Facility(Pasco Share) 603,000 New Pasco City Television Capital Replacements&Upgrade 130,000 New Vehicle Exhaust System in Fire Stations 60,000 New Future Fire Station Feasibility Work 100,000 New Wayfinding and Signage 225,000 New Reroof City Buildings 220,000 New Best Lock System 75,000 Total General 2,488,000 Park&Facilities Ongoing Community Park in NW Quadrant 1,400,000 Ongoing Peanuts Park Restoration 425,000 Ongoing Soccer Facility 1,050,000 Ongoing Schlagle Park Improvements 40,000 New Chiawana Park Playground Replacement 175,000 Total Park&Facilities 3,090,000 Economic Development Ongoing Farm Share Valve/Meter/SCADA 300,000 Ongoing Broadmoor Area Planned Action SEPA 250,000 Total Economic Development 550,000 Transportation Ongoing Oregon Ave Corridor Improvements-Phase 1 6,683,000 Ongoing Road 68-Dual Right-Turn Southbound Lanes 466,000 Ongoing 20th Ave Corridor Safety Improvements 2,221,000 Ongoing Citywide Traffic Signal Controller Improvements Ph. 1 721,000 Ongoing Midland Lane Extension(Including Traffic Signal) 502,000 Ongoing Lewis Street Overpass 130,000 Total Transportation 10,723,000 Water Ongoing Columbia Water Supply Project 4,450,000 Ongoing Butterfield WTP-Sludge Drying Bed 180,000 Ongoing Butterfield WTP-24"Valve Replacement 70,000 Ongoing Butterfield WTP-Chlorine Safety Improvements 75,000 Ongoing WPWTP Backwash Ponds(Design) 100,000 New Annual Water Line Upsize Match 100,000 New Butterfield WTP-PLC&Control Upgrades 1,325,000 New WPWTP Filters Expansion 130,000 New Butterfield WTP-Automated Valve Actuators 25,000 Total Water 6,455,000 City of Pasco,Washington 92 2017 Budget Stormwater New Stormwater Improvement Projects 150,000 Total Stormwater 150,000 Sewer Ongoing Capital Avenue Lift Station 388,000 Ongoing Pearl Street Lift Station Replacement 907,269 Ongoing WWTP Waste Activated Thickening 600,000 Ongoing 9th&Washington Lift Station 664,853 Ongoing Road 36 Lift Station Upgrades 286,864 Ongoing 30"Sanitary Sewer Trunk Line 145,000 Ongoing WWTP Turbo Compressor Inlet Suction Retrofit 125,000 Ongoing West Pasco Trunk Sewer Relining 300,000 Ongoing The Maitland Lift Station 68,108 New Annual Sewer Line Extensions 100,000 New Annual Sewer Line Relining 300,000 Total Sewer 3,885,094 PWRF Ongoing Dietrich Lift Station,Force Main&Piant Improvement 130,000 Total PWRF 130,000 TOTAL CIP BUDGET 27,471,094 Section Two: This Ordinance is approved at the program level as shown below and shall be in full force and effect on January 1,2017. 2017 Program Budge General 2,488,000 Park&Facilities 3,090,000 Economic Development 550.000 Transportation 10,723,000 Water 6,455,000 Stormwater 151 Sewer 3,885,094 PWRF 130,000 TOTAL CIP BUDGET / 27,471,094 PASSED by the City Council of the City of Pasco this day ofI�eC-e1Q 66 2016 Matt Watkins, Mayor Attest: Approy to Form: r Debra L. Clark, City Clerk Leland B. Kerr, City Attorney City of Pasco,Washington 93 2017 Budget APPENDIX City of Pasco,Washington 94 2017 Budget CITY OF PASCO COMPARATIVE SUMMARY OF AD VALOREM TAXES ($per$1,000 ASSESSED VALUE) 2014 Tax Year Assessed in 2013 2015 Tax Year Assessed in 2014 LEVY PER LEVY PER $1,000 $1,000 ASSESSED ASSESSED ASSESSED ASSESSED VALUE VALUE AMOUNT VALUE VALUE AMOUNT GENERALLEVY CURRENT EXPENSE $ 3,543,038,495 $ 1.9563 $ 6,931,249 $ 3,679,413,343 $ 1.9456 $ 7,158,785 SPECIAL LEVY Voted: 1999 LTGO FIRE 2,942,974,727 0.0200 58,746 3,040,963,456 0.0185 56,363 1999 LTGO LIBRARY 2,942,974,727 0.0253 74,404 3,040,963,456 0.0235 71,387 SUB TOTAL 0.0452433 133,150 0.0420097 127,750 GRAND TOTAL $ 2.0015 $ 7,064,399 $ 1.9876 $ 7,286,535 2016 Tax Year Assessed in 2015 2017 Tax Year Assessed in 2016 LEVY PER LEVY PER $1,000 $1,000 ASSESSED ASSESSED ASSESSED ASSESSED VALUE VALUE AMOUNT VALUE VALUE AMOUNT GENERALLEVY CURRENT EXPENSE $ 3,937,446,202 $ 1.9367 $ 7,628,164 $ 4,169,511,335 $ 1.9070 $ 7,951,258.12 SPECIAL LEVY 1 Voted: 1999 LTGO FIRE 3,170,397,484 0.0170 53,959 1999 LTGO LIBRARY 3,170,397,484 0.0216 68,341 SUB TOTAL 0.0385756 122,300 - - GRAND TOTAL $ 1.9753 $ 7,750,464 $ 1.9070 $ 7,951,258 1 All voter approved debt was redeemed in 2016. City of Pasco,Washington 95 2017 Budget CITY OF PASCO RATIO OF GENERAL BONDED DEBT to ASSESSED VALUE AND NET BONDED DEBT PER CAPITA AS OF JANUARY 1, 2017 RATIO OF BONDED DEBT BONDED APRIL 1 ASSESSED TO ASSESSED DEBT PER FISCAL YEAR POPULATION VALUATION BONDED DEBT VALUE CAPITA 2006 47,610 $ 1,987,640,071 $ 13,650,000 0.69% $ 286.70 2007 50,210 2,314,634,072 12,765,000 0.55% 254.23 2008 42,290 2,483,166,932 11,850,000 0.48% 280.21 2009 54,300 2,861,340,058 10,915,000 0.38% 201.01 2010 56,300 2,934,792,310 9,945,000 0.34% 176.64 2011 59,781 3,100,250,228 7,670,000 0.25% 128.30 2012 62,670 3,214,780,310 4,710,000 0.15% 75.16 2013 65,000 3,300,169,365 3,835,000 0.12% 59.00 2014 67,770 3,543,038,495 3,315,000 0.09% 48.92 2015 68,240 3,679,413,343 11,480,000 0.31% 168.23 2016 68,710 3,937,446,202 10,630,000 0.27% 154.71 2017* 70,560 $ 4,169,511,335 $ 10,430,000 0.25% $ 147.82 * Estimated City of Pasco,Washington 96 2017 Budget CITY OF PASCO SCHEDULE OF LIMITATION OF INDEBTEDNESS SCHEDULE OF LIMITATION OF INDEBTEDNESS Estimated Assessed Valuation for 2017 Taxes $ 4,169,511,335 2.5% ($104,237,783) General Purposes limit is allocated between: Up to 1.5% debt without a vote (Councilmanic) 62,542,670 Less-Outstanding councilmanic debt-general obligation (10,430,000) Less- Excess of debt with a vote - Add available assets - Equals remaining debt capacity without a vote 52,112,670 1%General purposes debt with a vote (Voter Approved) 41,695,113 Less-Outstanding voter approved debt - Add available assets - Equals remaining debt capacity with a vote 41,695,113 2.5% Utility purpose limit,voted 104,237,783 Less-Outstanding debt - Less-Contracts payable - Add available assets - Equals Remaining Debt Capacity-Utility Purposes,voted 104,237,783 2.5%Open Space, Park, and Capital Facilities,Voted 104,237,783 Less-Outstanding debt - Less-Contracts payable - Add available assets - Equals Remaining Debt Capacity-Open Space, Park and Capital Facilities,Voted 104,237,783 Total Debt Capacity Remaining 1/1/2017 $ 302,283,350 City of Pasco,Washington 97 2017 Budget CITY OF PASCO SUMMARY OF DEBT JANUARY 1,2017 Original Issue Interest Maturity Category of Debt Purpose Amount Dated Rate(s) Date General Obligation Debt Councilmanic Bonds 2011 LTGO Refunding Bonds Refund 2001 LTGO Bonds 4,110,000 9/15/2011 2.00-4.00% 12/1/2020 2015 LTGO Police Station Const. 8,150,000 2/1/2015 2.00-5.00% 2/1/2030 Other General Obligation Debt Motorola Capital Lease Police Radios 329,366 4.00% 1/1/2021 Utility Debt Water/Sewer Utility Revenue Bonds Water/Sewer Revenue Bonds,2009 Capital Improvements 10,045,000 4/17/2009 3.00-4.75% 5/1/2029 Water/Sewer Improve&Refunding,2010A Refunding/Improvement 9,070,000 6/3/2010 3.00-5.00% 6/1/2029 Water/Sewer Refunding Revenue,2010T Refund 98 Reuse Facility 1,240,000 6/3/2010 3.00-4.75% 6/1/2018 Water/Sewer Revenue Bonds,2013A Capital Improvements 2,520,000 12/5/2013 3.00-5.00% 12/1/2028 Water/Sewer Revenue Bonds,2013T Reuse Facility Improve 7,235,000 12/5/2013 4.62% 12/1/2028 Water and Sewer Refund/Improve.2015 Refunding/Improvement 14,380,000 12/23/2015 2.00-5.00% 12/1/2040 Sewer LTGO Refunding Bond Refund DOE SRF Loan 3,959,939 2/22/2016 1.36% 7/31/2019 Other Utility Debt PW-00-691-043 Sewer Riverview Trunk 2,100,000 2000 0.50% 7/1/2020 Principal 2017 Debt Service Requirements Principal Annual OUTSTANDING DEBT AS OF 1/1/2017 Outstanding Principal Interest Total Outstanding Due Date as of 1/1/2017 12/31/2017 General Obligation-Councilmanic Bonds 2011 LTGO Refunding Bonds $ 1,940,000 $ 460,000 $ 77,600 $ 537,600 $ 1,480,000 December 1 2015 LTGO Police Station 8,490,000 310,000 321,800 631,800 8,180,000 December 1 $ 10,430,000 $ 770,000 $ 399,400 $ 1,169,400 $ 9,660,000 Water/Sewer Utility Revenue Bonds Water/Sewer Revenue Bonds,2009 1,940,000 455,000 299,575 754,575 1,485,000 May 1 Water/Sewer Improve&Refunding,2010A 4,765,000 285,000 211,800 496,800 4,480,000 June 1 Water/Sewer Refunding Revenue,2010T 355,000 175,000 12,348 187,348 180,000 June 1 Water/Sewer Revenue Bonds,2013A 2,220,000 100,000 85,100 185,100 2,120,000 December 1 Water/Sewer Revenue Bonds,2013T 6,365,000 440,000 255,269 695,269 5,925,000 December 1 Water and Sewer Refund/Improve.2015 14,170,000 260,000 637,750 897,750 13,910,000 December 1 Sewer LTGO Refunding Bond,2016 3,383,003 1,112,418 42,227 1,154,645 2,270,585 July 31 $ 33,198,003 $ 2,827,418 $ 1,544,069 $ 4,371,487 $ 30,370,585 Other Utility Debt PW Trust Fund Loan-Riverview Sewer Trunk $ 444,562 $ 111,140 $ 4,446 $ 115,586 $ 333,422 Special Assessment Debt LID#145 Special Assessment Bonds $ 45,000 $ 45,000 $ 2,250 $ 47,250 $ - City of Pasco,Washington 98 J017 Budget Pay Scales City of Pasco,Washington 99 2017 Budget PASCO POLICE OFFICERS ASSOCIATION-UNIFORMED 2016 HOURLY WAGE RATES CLASSIFICATION BASE 2% 3% 4% 50/6 6% 7% 8% 9% 10% 11% 12% Officer 0-6 31.98 32.62 32.94 33.26 33.58 33.90 34.22 34.54 34.86 35.18 35.50 35.82 Officer 7-12 33.73 34.40 34.74 35.08 35.42 35.75 36.09 36.43 36.77 37.10 37.44 37.78 Officer 13-24 35.36 36.07 36.42 36.77 37.13 37.48 37.84 38.19 38.54 38.90 39.25 39.60 Officer 25-36 37.16 37.90 38.27 38.65 39.02 39.39 39.76 40.13 40.50 40.88 41.25 41.62 Officer 36+ 38.86 39.64 40.03 40.41 40.80 41.19 41.58 41.97 42.36 42.75 43.13 43.52 Sergeant 0-12 44.69 45.58 46.03 46.48 46.92 47.37 47.82 48.27 48.71 49.16 49.61 50.05 Sergeant 13+ 46.63 47.56 48.03 48.50 48.96 49.43 49.89 50.36 50.83 51.29 51.76 52.23 Effective 01.03.16 2.00% 1st full pay period of Jan. Effective 01.01.17 2.00% 1st full pay period of Jan. Effective 01.14.18 100%CPI-U b/c western cities-June/June(2%-3%min.-max) 1st full pay period of Jan. Sergeant 0-12 15% Above Top Step Officer Wage Sergeant 13+ 20% Above Top Step Officer Wage *Additional%added to base is for reference only, City of Pasco,Washington 100 2017 Budget PASCO POLICE OFFICERS'ASSOCIATION Non-Uniformed 2016-WAGE SCALE POSITION GRADE I STEP EL I STEP I STEP I STEP I STEP I STEP I STEP I STEP I STEP I STEP I STEP MAX 1 2 3 4 5 6 7 8 9 10 Merit PSS 6 17.17 17.51 17.86 18.22 18.59 18.96 19.34 19.72 20.12 20.52 20.93 22.60 Lead 1 7 118.89 119.27 119.65 120.05 120.45 120.86 121.27 121.70 122.13 122.58 123.03 124.87 Crime Specialist 1 8 121.60 122.03 122.47 122.92 123.38 123.85 124.33 124.81 125.31 125.81 126.33 128.44 All rates are hourly rates. All steps are dependent upon satisfactory erformance evaluations. City Manager may ant double step increase for meritorious performance upon recommendation of Chief of Police. Lead Police Services Specialist rate is to be at 10%over PSS EL range. 2015: 6%Increase over 2011 wages. Effective 01.01.2015 2016: 1%Increase Effective 01.01.2016 90%CPI-U B/C western cities June/June 1%-3% min/max City of Pasco,Washington 101 2017 Budget Hourly Wage Rates—IAFF Local#1433 Employees Effective 01/03/2016 Effective 01/01/2017 FF Rate FF/PM Rate FF Rate FF/PM Rate FF 0-12 80% 24.71 27.18 FF 0-12 80% 25.14 27.65 FF 13-24 85% 26.26 28.89 FF 13-24 85% 26.72 29.39 FF 25-36 90% 27.80 30.58 FF 25-36 90% 28.29 31.12 FF 37-48 95% 29.35 32.29 FF 37-48 95% 29.86 32.85 FF 49+ 100% 30.89 33.98 FF 49+ 100% 31.43 34.57 LT 110% 33.98 LT 110% 34.57 Capt. 115% 35.52 Capt. 115% 36.14 BC 125% 38.61 BC 125% 39.29 40 Hrs./Week(2080 Hrs./Year) Positions: 40 Hrs./Week(2080 Hrs./Year) Positions: Capt./MO/TO +5% 46.62 Capt./MO/TO +5% 47.43 City of Pasco,Washington 102 2017 Budget 2016 - 2018 IUOE Wage Scale Position Grade Step Step Step Step Step Step 1 2 3 4 5 6 Laborer 1 12.50 12.75 13.01 13.27 13.53 13.80 Seasonal Utility Maintenance Worker 29 20.11 20.51 20.92 21.34 21.76 22.20 Cross-Connection Specialist 34 22.20 22.64 23.10 23.56 24.03 24.51 Groundsman II Facilities Maintenance Worker 1 41 25.50 26.01 26.53 27.06 27.60 28.15 Groundsman 1 Heavy Equipment Operator HEO/Mechanic 42 26.01 26.53 27.06 27.60 28.15 28.72 Lab Technician 43 26.53 27.06 27.60 28.15 28.72 29.29 Maintenance Worker/Mechanic Mechanic Waste Water Plant Operator 44 27.06 27.60 28.15 28.72 29.29 29.88 Water Plant Operator Lead-Collections 46 28.15 28.72 29.29 29.88 30.47 31.08 Lead-PWRF/Irrigation Lead-Streets Lead-Water Distribution Chief Mechanic 48 29.29 29.88 30.47 31.08 31.70 32.34 Chief Groundsman 52 31.70 32.34 32.99 33.65 34.32 35.00 Chief Plant Operator-WTP Chief Plant Operator-WWTP Rate Changes: 01.03.2016 = 01.01.2017 = 01.01.2018 = 01.01.2019 = New wage scale;minimum 2%increase. No COLA.Deferred Compensation Match(1.5%max)No COLA.Deferred Compensation Match(3%max) 90%of CPI-U(West Coast B/C)-June(1%min-3%max) City of Pasco,Washington 103 2017 Budget ADMINISTRATIVE/PROFESSIONAL WAGE SCALE(Non-Represented/Non-Management)-2016 Effective 01.01.2016-2 Position Grade Step Step Step Step Step Step Step Step Step Step Step EL 1 2 3 4 5 6 7 8 9 10 Department Assistant 1 5 11.32 11.55 11.78 12.01 12.25 12.50 12.75 13.00 13.26 13.53 13.80 Administrative Assistant 1 26 17.16 17.50 17.85 18.21 18.57 18.94 19.32 19.71 20.10 20.50 20.92 Cemetery Customer Service Rep. Legal Secretary 1 27 17.50 17.85 18.21 18.57 18.94 19.32 19.71 20.10 20.50 20.92 21.33 Probation Services Clerk Department Assistant 2 28 17.85 18.21 18.57 18.94 19.32 19.71 20.10 20.50 20.92 21.33 21.76 Deputy Court Clerk Permit Technician 29 18.21 18.57 18.94 19.32 19.71 20.10 20.50 20.92 21.33 21.76 22.20 Accounting Clerk 33 19.71 20.10 20.50 20.92 21.33 21.76 22.20 22.64 23.09 23.55 24.02 Engineering Technician 1 IS Technician:GIS Lead Court Clerk Legal Secretary 2 Administrative Assistant 2 35 20.50 20.92 21.33 21.76 22.20 22.64 23.09 23.55 24.02 24.51 25.00 Code Enforcement Officer 37 21.33 21.76 22.20 22.64 23.09 23.55 24.02 24.51 25.00 25.50 26.01 Court Services Specialist 39 22.20 22.64 23.09 23.55 24.02 24.51 25.00 25.50 26.01 26.53 27.06 Engineering Technician 2 40 22.64 23.09 23.55 24.02 24.51 25.00 25.50 26.01 26.53 27.06 27.60 Court Probation Officer 41 23.09 23.55 24.02 24.51 25.00 25.50 26.01 26.53 27.06 27.60 28.15 Database Specialist HR Specialist Lead Recreation Specialist Payroll Specialist PC Specialist Executive Administrative Assistant 43 24.02 24.51 25.00 25.50 26.01 26.53 27.06 27.60 28.15 28.71 29.29 Safety/Training Specialist Building Inspector 45 25.00 25.50 26.01 26.53 27.06 27.60 28.15 28.71 29.29 29.87 30.47 Construction Inspector StaffAccountant Associate Planner 49 27.06 27.60 28.15 28.71 29.29 29.87 30.47 31.08 31.70 32.33 32.98 City Clerk Database Administrator GIS Administrator Plans Examiner Associate Engineer 51 28.15 28.71 29.29 29.87 30.47 31.08 31.70 32.33 32.98 33.64 34.31 Block Grant Administrator 53 29.29 29.87 30.47 31.08 31.70 32.33 32.98 33.64 34.31 35.00 35.70 Network Administrator Communication Manager 54 29.87 30.47 31.08 31.70 32.33 32.98 33.64 34.31 35.00 35.70 36.41 Instrumentation Technician City Planner 56 31.08 31.70 32.33 32.98 33.64 34.31 35.00 35.70 36.41 37.14 37.88 Civil Engineer Lead Accountant Senior HR Analyst Construction Manager 61 34.31 35.00 35.70 36.41 37.14 37.88 38.64 39.42 40.20 41.01 41.83 Senior Civil Engineer City of Pasco,Washington 104 2017 Budget Management Salary Scale - 2016 (Monthly Maximum) Effective 01.01.2016-2%- Updated Position Maximum Salary City Manager CONTRACT Deputy City Manager 11,969 Police Chief 11,147 Public Works Director A & CS Director Finance Director 10,821 Fire Chief C & ED Director 10,093 City Engineer 9,366 Police Captain HR Manager 8,949 PW Superintendent Facilities Manager 8,536 IS Manager Inspection Services Manager 7,908 Court Administrator Facilities Manager 7,180 Recreation Services Manager PW Division Manager Customer Service Manager 5,933 Position by Appointment/Contract(1560 Annual Hours): Municipal Court Jude 9,306 City of Pasco,Washington 105 2017 Budget GLOSSARY OF TERMS City of Pasco,Washington 106 2017 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. City of Pasco,Washington 107 2017 Budget 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. City of Pasco,Washington 108 2017 Budget 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. 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 City of Pasco,Washington 109 2017 Budget 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 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. City of Pasco,Washington 110 2017 Budget LIMITED TAX GENERAL OBLIGATION (LTGO) BONDS - See General Obligation Bonds OPERATING BUDGET - Plans of current expenditures and the proposed means of financing them. The annual operating budget is the primary means by which most of the financing of acquisition, spending, and service delivery activities of a government are controlled. The use of annual operating budgets is usually required by law. Even where not required by law, however, annual operating budgets are essential to sound financial management and should be adopted by every government. OPERATING TRANSFER- Routine and/or recurring transfers of assets between funds. ORGANIZATIONAL CHART - A graphic portrayal of relationships among positions and officials established by the City. 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. City of Pasco,Washington 111 2017 Budget SPECIAL REVENUE FUNDS - Funds used to account for the proceeds of specific revenue sources that are legally restricted to expenditure for specific purposes. SUPPLIES AND MATERIALS - Articles and commodities which are consumed or materially altered when used; such as, office supplies, motor fuel, building supplies and postage. TAXES - Compulsory charges levied by a government to finance services performed for the common benefit. This term does not include specific charges made against particular persons or property for current or permanent benefits, such as special assessments. Neither does the term include charges for services rendered only to those paying such charges (e.g., sewer service charges). TAX RATE - The amount of tax stated in terms of a unit of the tax base. The amount of tax levied for each $1,000 of market valuation. 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. City of Pasco,Washington 112 2017 Budget ACKNOWLEDGEMENT We acknowledge the following employees for their hard work and dedication in creating the City of Pasco 2017 Preliminary Budget. Each member of this team has made significant contributions to the success of this project and their efforts are greatly appreciated. Richa Sigdel Finance Director Cindy Willis Department Assistant II Karen Conn Accountant Darcy Buckley Lead Accountant Lynn Kauer Lead Accountant City of Pasco,Washington 113 2017 Budget