HomeMy WebLinkAbout2019-2020 Budget
Table of Contents
READER’S GUIDE ............................................................................................................. 1
CITY COUNCIL BIENNIUM GOALS .................................................................................. 3
BUDGET MESSAGE .......................................................................................................... 5
2018 Overview .......................................................................................................................... 6
2019-2020 Big Picture ............................................................................................................... 8
General Fund ............................................................................................................................ 14
Utility Services .......................................................................................................................... 17
Ambulance Services................................................................................................................... 17
Summary .................................................................................................................................. 18
BUDGET OVERVIEW ......................................................................................................21
General Fund .............................................................................................................................. 23
Ambulance Services Fund ............................................................................................................ 24
Utility Fund ................................................................................................................................. 26
Budget Purpose ........................................................................................................................... 26
Basis of Budgeting ....................................................................................................................... 27
Budget Process ............................................................................................................................ 28
Budget Calendar ......................................................................................................................... 30
Fund Descriptions ........................................................................................................................ 31
Fund Structure ............................................................................................................................. 34
Budgeted Expenditures by Administrative Structure ..................................................................... 36
Cost Center Budget ..................................................................................................................... 38
FINANCIAL POLICIES ..................................................................................................... 39
Summary and Purpose of Financial Policies.................................................................................. 39
Financial Core Values and Goals .................................................................................................. 39
Financial Planning and Budgeting ................................................................................................ 39
FINANCIAL DATA.......................................................................................................... 45
Financial Analysis ........................................................................................................................ 45
Revenue – All Funds ................................................................................................................ 45
2019-2020 Budgeted Revenue by Type – All Funds ................................................................. 48
Expenditure – All Funds ........................................................................................................... 52
2019-2020 Budgeted Expenditures by Object – All Funds ........................................................ 56
Revenue Source Analysis for Each Major Fund Category ............................................................. 60
General Fund Revenues ........................................................................................................... 60
Special Revenue Funds ............................................................................................................. 62
Internal Service Funds .............................................................................................................. 64
Construction Funds .................................................................................................................. 65
Enterprise Funds ...................................................................................................................... 66
Other Funds ............................................................................................................................ 68
Debt ........................................................................................................................................... 68
Debt Capacity .......................................................................................................................... 70
Enterprise Funds – Working Capital ............................................................................................. 72
Fund Balance Trends ................................................................................................................... 74
2019-2020 BUDGET SUMMARY – ALL FUNDS ............................................................... 78
Changes to Fund Balance ............................................................................................................ 80
2019 Budget Summary – All Funds .............................................................................................. 82
2020 Budget Summary – All Funds .............................................................................................. 84
Comparative Budget Summary – General Fund ........................................................................... 86
2019-2020 Budgeted Revenue by Type – All Funds ..................................................................... 90
2019 Budgeted Revenue by Type – All Funds .............................................................................. 94
2020 Budgeted Revenue by Type – All Funds ............................................................................. 98
2019-2020 Budgeted Expenditures by Object – All Funds ........................................................... 102
2019 Budgeted Expenditures by Object – All Funds .................................................................... 106
2020 Budgeted Expenditures by Object – All Funds ................................................................... 110
Staffing Trends ........................................................................................................................... 114
CITY OF PASCO ............................................................................................................ 116
DEPARTMENTS UNDER GENERAL FUND ..................................................................... 117
City Council ............................................................................................................................... 119
Municipal Court ......................................................................................................................... 121
Mission ................................................................................................................................... 123
Major Functions ..................................................................................................................... 123
2018 Key Accomplishments ..................................................................................................... 123
2019-2020 Goals .................................................................................................................... 124
City Manager & Executive .......................................................................................................... 125
Mission ................................................................................................................................... 127
Major Functions ..................................................................................................................... 127
2018 Key Accomplishments ..................................................................................................... 127
2019-2020 Goals .................................................................................................................... 128
Administrative & Community Services ........................................................................................ 129
Mission ................................................................................................................................... 132
Major Functions ..................................................................................................................... 132
2018 Key Accomplishments ..................................................................................................... 132
2019-2020 Goals .................................................................................................................... 134
Community & Economic Development ...................................................................................... 137
Mission ................................................................................................................................... 139
Major Functions ..................................................................................................................... 139
2018 Key Accomplishments ..................................................................................................... 139
2019-2020 Goals .................................................................................................................... 140
Finance ...................................................................................................................................... 141
Mission ................................................................................................................................... 144
Major Functions ..................................................................................................................... 144
2018 Key Accomplishments ..................................................................................................... 144
2019-2020 Goals .................................................................................................................... 145
Police ......................................................................................................................................... 147
Mission ................................................................................................................................... 149
Major Functions ..................................................................................................................... 149
2018 Key Accomplishments ..................................................................................................... 149
2019-2020 Goals .................................................................................................................... 150
Fire ............................................................................................................................................ 151
Mission ................................................................................................................................... 153
Major Functions ..................................................................................................................... 153
2018 Key Accomplishments ..................................................................................................... 153
2019-2020 Goals .................................................................................................................... 154
Public Works – Engineering ........................................................................................................ 155
Mission ................................................................................................................................... 157
Major Functions ..................................................................................................................... 157
2018 Accomplishments ........................................................................................................... 157
2019-2020 Goals .................................................................................................................... 159
SPECIAL REVENUE FUNDS ............................................................................................ 161
Ambulance Service Fund ............................................................................................................ 162
Mission ................................................................................................................................... 165
Major Functions ..................................................................................................................... 165
2018 Accomplishments ........................................................................................................... 165
2019-2020 Goals .................................................................................................................... 166
Public Works – Streets ................................................................................................................ 167
Arterial Fund .............................................................................................................................. 169
I-182 Impact Fund ...................................................................................................................... 170
Street Overlay Fund ................................................................................................................... 171
Community Development Block Grant....................................................................................... 172
Economic Development Fund .................................................................................................... 175
Martin Luther King Center Fund ................................................................................................. 177
Cemetery Fund .......................................................................................................................... 179
Senior Services ............................................................................................................................ 181
Boulevard Maintenance Fund .................................................................................................... 183
Athletics Fund ............................................................................................................................ 183
Golf Fund .................................................................................................................................. 184
Multi-Modal Fund ...................................................................................................................... 184
School Impact Fund ................................................................................................................... 185
Marina Fund .............................................................................................................................. 185
Lodging Fund ............................................................................................................................. 186
Litter Abatement Fund ............................................................................................................... 186
Revolving Abatement Fund ........................................................................................................ 187
TRAC Fund ................................................................................................................................ 187
Park Development Fund ............................................................................................................ 188
Capital Improvement (REET) Fund ............................................................................................. 189
Stadium/Convention Center Fund .............................................................................................. 190
Hotel/Motel Excise Tax Fund ..................................................................................................... 190
ENTERPRISE FUND ....................................................................................................... 191
Public Works - Utilities ............................................................................................................... 191
Mission ................................................................................................................................... 196
Major Functions ..................................................................................................................... 196
2018 Accomplishments ........................................................................................................... 196
2019-2020 Goals .................................................................................................................... 198
INTERNAL SERVICE FUNDS ..........................................................................................201
Equipment Rental....................................................................................................................... 201
Medical Service Fund ................................................................................................................ 205
Central Stores Fund ................................................................................................................... 208
ALL OTHER FUNDS ......................................................................................................210
General CIP Fund ....................................................................................................................... 210
Cemetery Endowment Fund ...................................................................................................... 210
Old Fire Pension Fund................................................................................................................ 211
Old Fire OPEB Fund ................................................................................................................... 211
CAPITAL PLAN AND BUDGETING ................................................................................ 212
APPENDICES ................................................................................................................ 222
Glossary of Budget Terms .......................................................................................................... 224
Acronym Key ............................................................................................................................ 230
Revenue Manual ....................................................................................................................... 234
Fee Schedule ............................................................................................................................. 260
Pay Schedules ............................................................................................................................ 274
White Paper on Banked Capacity .............................................................................................. 282
Statistics .................................................................................................................................... 290
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READER’S GUIDE
Below are the major sections of this budget document and descriptions of the content to maximize
reader comprehension.
Budget Message – The Budget Message is a letter from the City Manager to the City Council that
communicates the priorities and key issues facing the City for the 2019-2020 biennium. Though not
intended as a comprehensive summary of the budget in total, the message attempts to convey the
assumptions used to estimate biennial revenues and expenditures and highlights major challenges for
the City and the actions taken by Staff to address those challenges. Significant changes in priorities from
previous years’ budget are also discussed.
Adopted Budget – This is the Council adopted resolution establishing the legal appropriations at the
fund level for each fund for the 2019-2020 Biennium.
Budget Overview – This section includes a discussion of the City’s budget purpose, the basis of
budgeting, the budget process, along with a budget calendar and the components of the budget.
Fund Structure – This section presents information on fund structure, types of funds and administrative
oversight by fund. A matrix of funds by cost centers is included.
Financial Policies – This section includes a summary of the City’s various financial policies and discusses
the impact of those policies on the preparation of the budget.
Financial Data –
o Financial Analysis – A thorough analysis of historical, current and budgeted revenues and
expenses is included. Graphs and tables present this information summarized for all City funds
and then again grouped by fund types, presented by revenue source and expenditure type.
There is a discussion of major revenue sources, significant trends and the underlying assumptions
that supported our budget estimates. Background information is included for debt capacity,
changes in fund balances and working capital.
o City Level Budget – This section contains an overview of the budget, budget summary for all
funds and a staffing summary.
o Departmental Fund Level Budget – This section contains the following information for each of
the City’s major departments and funds: 1) organizational chart, 2) budget summary, 3)
personnel summary, and 4) goals and objectives.
Capital Plan & Budget – This section presents a condensed version of the recently adopted Six-Year
Capital Improvement Plan (CIP) with projects summarized by category and by revenue source. These
projects are budgeted in the biennial budget. As the development of capital projects is a dynamic
process dependent on funding, staffing, timing and coordination with other efforts and prioritization,
not every project in the adopted CIP can be included in the biennial CIP budget; projects may be
refined or phased, and occasionally circumstances arise that warrant inclusion of a new project. A
comprehensive version of the City’s Adopted Capital Improvement Plan is available online or at the
City Clerk’s office.
Appendices – Included in this section is the City’s Glossary of Terms, Acronym Key, Revenue Manual,
Fee Schedule, Salary Schedules, White Paper on Banked Capacity and Statistics.
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CITY COUNCIL BIENNIUM GOALS
On each biennium coinciding with a Council election, the newly elected City Council establishes specific
goals designed to guide the work of the City. Following two community forums, community surveys,
and ongoing formal and informal input from the public and governmental partners, the Council
conducted a goal-setting retreat in May 2018. The goals, which grew out of the retreat, were
subsequently adopted by the Council and are as follows:
QUALITY OF LIFE
Promote a high quality of life through quality programs, services and appropriate investment and re-
investment in community infrastructure by:
o Use of CDBG and other public and private capital to re-revitalize older neighborhoods.
o Continued efforts to designate/acquire adequate site for new community center and
community park.
o Continued efforts to provide additional soccer and sports fields.
o Coordination with the Pasco Public Facilities District and the Regional Public Facilities District
to fully investigate alternatives to provide the Pasco voters with a chance to decide on the
development of a regional aquatic facility.
o Commencement of construction of a new animal control facility.
o Ongoing efforts to improve efficiency and effectiveness in the use of public resources in the
delivery of municipal services, programs and long-term maintenance and viability of public
facilities.
FINANCIAL SUSTAINABILITY
Enhance the long-term financial viability, value and service levels of services and programs, including:
o Importance to community.
o Continuation of cost of service/recovery targets in evaluating City services. o Ongoing evaluation of costs associated with delivery, including staffing, facilities and
partnership opportunities.
COMMUNITY SAFETY
Preserve past improvements and promote future gains by:
o Enhancing proactive community policing efforts.
o Continued efforts to improve police/community relations.
o Working to achieve/maintain target fire response times through operational improvements and
long-range planning of facilities and staffing.
o Focus on a long-term goal of improving the Washington State Ratings Bureau community rating
to Class 4.
o Review of the inventories of City sidewalks and streetlight systems and consideration of
policies/methods to address needs.
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COMMUNITY TRANSPORTATION NETWORK
Promote a highly functional multi-modal transportation network through:
o Completion of the Lewis Street Overpass design concept process, securing gap funding for
construction and achievement of “shovel-ready” status.
o Continued emphasis on improvements in Road 68/I-182/Burden Blvd. corridor.
o Pro-active traffic management (calming) within neighborhoods.
o Completion of planned Phase 2 improvements on Oregon Avenue.
o Continued collaboration with Benton-Franklin Transit to enhance mobility. o Undertaking a comprehensive and inclusive transportation planning and analysis process to
include facilitation of traffic flow in major corridors, support integration of pedestrian, bicycle
and other non-vehicular means of transportation.
ECONOMIC VITALITY
Promote and encourage economic vitality by supporting:
o Downtown revitalization efforts of the Downtown Pasco Development Authority (DPDA).
o Implementation of downtown infrastructure improvements including Peanuts Park, Farmers
Market, and streetscape/gateway upgrades.
o Comprehensive Plan updates to include growth management strategies, review of City utility
extension policies and development standards, infill and consideration of affordable housing
needs.
o Completion of the Broadmoor Area sub-area plan and environmental analysis, including plans
for needed utilities and transportation improvements.
o Increased efforts to promote the community as a desirable place for commercial and industrial
development by promoting small business outreach and assistance and predictability in project
review.
o Continuation of efforts to encourage Department of Natural Resources (DNR) to sell/develop
remaining State property at Road 68 and I-182.
o Identification of alternatives for City/Port of Pasco and other regional partners for coordination
on waterfront plan implementation and similar projects.
COMMUNITY IDENTITY
Identify opportunities to enhance community identity, cohesion and image through:
o Community surveying.
o Providing opportunities for community engagement through boards, commissions, volunteer
opportunities, social media, forums and other outlets.
o Coordinated messaging.
o Identification and celebration of successes.
o Implementation of a community identity/image enhancement campaign.
o Consideration and appropriate implementation of recommendations from Inclusivity
Commission.
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BUDGET MESSAGE
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Honorable Mayor and City Council, Pasco residents, business owners/operators, and interested parties:
I am pleased to present you the City of Pasco’s first biennial budget for the years 2019-2020. As
required by State law, revenues and expenses in this budget are balanced in all funds. Staff developed
this budget in support of the adopted City Council Goals for 2018-2019.
The adopted 2019-2020 budget contains plans 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 promote private
investment in the form of economic development.
2018 OVERVIEW
Pasco is a city coming into its own. A once small, quiet Central Washington town on the banks of the
Columbia, Pasco has experienced rapid growth over a prolonged period of time that has transformed
the City into a dynamic and vibrant community of over 74,000 people; well within the top 20 most
populated cities in the State. The Pasco of today is a regional hub of commerce with a diverse
population, quickly rising education levels and household incomes. As part of this transformation,
Pasco has experienced a changing demographic, infrastructure challenges, increased demands for
services in all sectors: social, education, emergency response, utilities, transportation, etc. The elected
leadership of the City have been responsive and strategic throughout these changes, which has led to
an impressive level of stability, given the enormous amount of change absorbed. Today those long-
term strategies, as reflected in the City’s strategic investments in critical infrastructure, equipment,
people, quality of life and the community in general, are bearing fruit.
This year brought several new faces to the City of Pasco, five newly elected councilmembers and key
staff, such as two Department Directors, a Deputy Fire Chief, and a Senior Planner. These were in
addition to three Full Time Equivalents (FTEs) approved in the 2018 budget, along with several other
staff positions which were added and filled to continue the work of helping to keep the community a
great place to live, work, and visit. Staff is dedicated to evaluating past processes and tackling internal
efficiencies to limit the need for increased staffing. Some recent notable changes include:
o Revamping of the Business Licensing Program;
o The addition of a Fleet Advisory Committee;
o Formation of an improved Development Review Team;
o Revamping the Animal Licensing Program; and
o Approval and implementation of a biennial budget process.
2018 saw numerous noteworthy successes from the efforts by Staff, many of which were long-time
City Council Goals:
o On August 6, 2018, the consolidation of Benton and Franklin Counties emergency dispatch
centers into one, SECOMM, was accomplished. This action instantaneously made the Tri-Cities
significantly safer and will result in ongoing efficiencies.
CITY MANAGER
PO Box 293, 525 N. Third Ave., Pasco, WA 99301
Phone (509) 545-3404 / Fax (509) 545-3403
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o Through the diligent efforts of multiple City departments and divisions including Fire, Building,
Water, Finance, Human Resources, and City Council investment, the City achieved a Class 3
Fire Protection by the Washington Surveying and Rating Bureau (WSRB) effective February 1,
2019, surpassing the Council’s long-standing goal of a Class 4 rating.
o All of Pasco celebrated, for the first time, being named an All-America City Finalist. Alongside
community members and students, City Council and Staff represented our community proudly. o The City Council committed to embracing diversity and promoting equality with the
appointment of the Inclusivity Commission and a charter to promote inclusivity in Pasco.
o As part of the effort to promote the Council’s goal of enhancing community identity, the City
Council undertook a logo redesign process to better reflect the Pasco of today and into the
future.
o Execution of the adopted 2018 Capital Improvement Plan (CIP) has resulted in numerous safety
and quality of life improvements across the City.
o During 2018, the City aggressively pursued outside funding sources to leverage City investment.
Below are some of the major grants and low-interest loans awarded through largely
competitive processes:
• Awarded Office of Community Oriented Policing Services (COPS) Grant to hire four officers
to develop and establish a Homeless Liaison Program.
• Secured a Section 108 Loan providing a source of financing for economic development and
public facilities for the Peanuts Park and Farmers Market Project.
• Secured a WA Public Works Board Loan – $1M Pre-Construction Loan for the Process Water
Reuse Facility (PWRF) Pre-Treatment Final Design.
• Implemented a WA State Legislature (Department of Commerce) Grant – $2.575M for the
Columbia East Lift Station & Force Main.
• Secured Highway Improvement Program (HIP) Grant – $173,895 for the Citywide Traffic
Signal Upgrade Phase II Project.
• Awarded Franklin County .09 Program Grant – $500,000 for the PWRF upgrades.
In January, the City conducted its Community Survey, and later multiple Community Forums, to guide
City Council in setting the following 2018-2019 Council goals that set the priorities and guide this
biennium budget:
Quality of Life Financial
Sustainability
Community
Safety
Community
Transportation
Network
Economic
Vitality
Community
Identity
Promote a high-
quality of life
through quality
programs,
services and
appropriate
investment and
reinvestment in
community
infrastructure.
Enhance the
long-term
financial
viability,
value and
service levels
of services
and
programs.
Preserve past
improvements
and promote
future gains.
Promote a
highly-
functional
multi-modal
transportation
network.
Promote
and
encourage
economic
vitality.
Identify
opportunities
to enhance
community
identity,
cohesion and
image.
As mentioned above, the City’s priorities for 2018 were identifying and implementing efficiencies and
setting the foundation for upcoming growth through establishing various operational processes,
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securing various types of capital funding, and completing the Capital Improvement Plan. Going
forward, the priorities will be to capitalize on these accomplishments to accommodate the City’s rapid
growth, as well as continued emphasis on internal efficiencies.
2019-2020 BIG PICTURE
If one word could describe the 2019-2020 budget theme, it would be growth. With a population
increase of 51,000 projected by the Washington State Office of Financial Management for Pasco over
the next two decades, the City Council, with the assistance of Staff, is tasked with shaping the future
of our community over this biennium and into the coming years. While some of this work has occurred,
for example, the Police and Fire Strategic Plans, several long-range plans and projects are planned for
completion within the biennium. Some of these include: Land Use Comprehensive Plan update,
Broadmoor Area Master Plan and Design Standards, Comprehensive Economic Plan, Downtown
Revitalization Capital Projects, Comprehensive Transportation Plan, Lewis Street Overpass, numerous
infrastructure improvements, and construction of Fire Stations 83 and 84.
To be successful over the long-term, the need to identify and acquire alternative funding sources for
major capital projects is imperative. Operationally, to position the organization toward sustainability,
a continued focus on enhancing efficiencies through process design will be required. Needed along
with that is the strategic application of technology and prioritization of efforts in a fashion that leads
to lower costs and greater efficiency, without adversely impacting the quality of service to the public.
The City Council has been handed a significant agenda in its early tenure, and as we have seen in 2018,
each task is an opportunity to create the future of Pasco and to solidify and enhance its place in the
State and region.
What follows is an overview of each City Council goal and what can be expected this biennium to
advance them.
Quality of Life
Council has long put an emphasis on quality of life for its residents. With a growing population, the
enhancement of programs, services, and availability of facilities continue to be a priority to City
Council. Recreational programs, new and improved parks, and mitigation of congestion in our busiest
corridors, were matters of interest at the 2018 Community Forums. Several projects are identified
below:
o Animal Control Shelter:
Through partnership with Kennewick and Richland, a location and Feasibility Study have been
completed and design is underway. Look for this long standing goal to be checked-off this
budget cycle with completion of a new facility. The new facility will be well-equipped to meet
the needs of our current and future community and those of our agency partners.
o Community Center:
The desire for a new Community Center was evident from the input received during the
Community forums earlier this year and through other channels over the past couple of years.
As revitalization efforts commence in the Downtown and the Broadmoor Area Master Plan is
completed and that area begins to develop, efforts to unify all of Pasco will help maintain and
strengthen the closely-knit community that still exists today. This budget anticipates a public
process to gauge community sentiments as to location, followed by a Council decision as to
location and determination of funding source. Council has approved partial funding through a
banked capacity tax levy, until details are finalized.
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o ‘A’ Street Sporting Complex:
The space available for sports fields falls short of the demand for such facilities. Without adding
additional capacity, many users will look elsewhere for multi-sports fields. Recognizing these
facts, the City Council this year authorized the use of City-owned property on ‘A’ Street for
recreational use. The ‘A’ Street Sporting Complex will be designed and constructed in 2019-
2020. This Complex will add 8-14 multi-use fields to support the growing needs citywide.
Financial Sustainability
A thorough understanding of City-owned assets, programs, and services, as well as the condition they
are in, is central to the City’s financial stability. Considerable effort has been expended over the past
few years to analyze these items and make that information available to the City Council and public
in a transparent, understandable format. With what we have learned, it is clear that the City must
leverage its existing infrastructure against new or improved opportunities in a manner that will result
in effective cost recovery that can be utilized to enhance programing and services to meet the needs
of our community. Through diligent planning, City Staff will work to provide policy options for
Council designed to enhance the long-term financial viability, value and service levels that currently
exist over this biennium. Some projects you will see in 2019-2020 include:
o Organizational capacity to implement additional City Council directed programming and long-
range financial planning as a result of changing to biennial budgeting.
o Changes to the Ambulance Utility and Business License fee structure to promote equity and
operational efficiency. o Comprehensive review of design standards.
o Organizational analysis of information systems and technology needs for the organization.
Community Safety
Police and Fire continue to make great strides in the enhancement of our community’s safety. With the
Downtown revitalization efforts set to be underway, major capital projects rolling out, and the
opening of the Mission, the safety of the downtown area continues to be a high priority for community
safety. The Downtown Mini-Station is scheduled to open in 2019, which provides additional visibility
to one of the City’s most significant investments. In 2018, the Police Department was awarded the
Office of Community Oriented Policing Services (COPS) Grant to hire four FTEs to liaise and assist the
homeless population most prominently seen in and around the downtown core.
Fire services achieved a Class 3 Rating, but without additional resources to service the imminent
development of the Broadmoor Area, the rating is not sustainable. The Fire Department’s Strategic
Plan, adopted by Council in 2017, identified alternatives to address deficiencies through additional
stations or a strategic relocation of Station 83 and a new Station 84. The current Station 84 was
intended as temporary station and has done its job. While response times in the Riverview Area, a
large section of the City, are much improved, the facility was not designed or built to meet the needs
of modern professional engine and ambulance crews. Funding to provide the full cost of increased
staffing levels due to grants and additional fire stations have been identified, but require Council action
at the time of this writing.
o Station 83 Relocation:
The City has grown significantly in the last decade creating varying response times to the
Northwest area of the City. The location of the current station has served the area well since
the mid-1990’s; however, most service calls for Station 83 come from north of I-182. This adds
minutes to the response time of almost every call for service from that station. The relocation
of the station to a City-owned lot at Sandifur Parkway & Road 76 will significantly lessen
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response times to the majority of the service area and expand the service area to accommodate
much of what is anticipated in the Broadmoor Area over the next decade. Design and
construction are scheduled for completion in 2019, dependent on funding availability.
o Station 84 Replacement:
As mentioned above, temporary Station 84 was not meant to be a long-term solution for the
Riverview area. As part of the redeployment of Station 83 and 84 in the Fire Strategic Plan,
relocation of Station 84 to a permanent station to the north maintains the Council’s six-minute
response time goal and provides the crews a facility designed to meet current and future needs.
The new station will be constructed on City-owned property located on Road 52 north of
Court Street, which was purchased previously for this use. The site has good access to the Court
Street arterial, allows for the addition of necessary training and community rooms, and will
serve as the central administrative office to support the future needs of the department and
community. Design and construction are scheduled for completion in 2019, dependent on
funding availability.
o Stations 85 & 86 Land Acquisition:
While the need for additional stations is well into the future, additional stations will eventually
be needed to effectively serve anticipated growth. Given the unique parameters for the location
of a Fire Station, securing property early is a hedge against rising land prices in the future and
scarcity of suitable sites as areas develop. Staff will work to acquire the land necessary for the
stations within the biennium.
Community Transportation Network
The promotion of a functional multi-modal transportation will be challenging. Council has
demonstrated its expectation in this regard with the adoption of a “Complete Streets” ordinance. Staff
will work vigorously to advance vital projects and improve, not only vehicular circulation, but also
the facilitation of transit, pedestrians, bicycles, and other means. In addition to major projects below,
the City will complete a Comprehensive Transportation Plan to address Pasco’s current and future
transportation needs in order to plan for the efficient movement of our citizens, goods, and visitors.
o Lewis Street Overpass:
This long-time goal of City Council is quickly picking up steam. The City Council is committed
to a “shovel-ready” status; however, construction will be dependent on successfully securing
gap funding. Final design work is 30% complete and scheduled to be completed in 2019. Staff
is working to secure the BNSF Railway permit required for construction and expect to have it
in hand by early 2019. While the allocation for this project in the 2015 Connecting Washington
program is significant, a large shortfall exists to fully fund the project. In 2018, the City applied
for Better Utilizing Investments to Leverage Development (BUILD) and Transportation
Improvement Board (TIB) grants to secure gap funding to complete construction of the project.
Awards have not yet been announced. Depending on the success in either of these efforts, the
project will be ready to go to construction in 2019.
o Chapel Hill Boulevard Extension:
Through the successful formation of a Local Improvement District (LID) with land owners,
Chapel Hill Boulevard will extend from Road 68 to Road 84, enhancing the connectivity and
easing congestion in the Road 68 corridor. This project will promote economic development
for 60 acres of commercial property in the area and enhance public safety connection to the
Chapel Hill area. The City will participate in cost-sharing of a 5th lane and proposed
roundabouts. Acquisition of right-of-way and construction will be completed in 2019.
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o Road 68 Interchange
Additional work to ease congestion in the Chapel Hill Blvd./Road 68 area is scheduled to be
completed in 2019 in partnership with Washington State Department of Transportation
(WSDOT). Staff will be working with WSDOT on a larger scale project aimed at a major
overhaul of the interchange and its interface with Road 68 and nearby key intersections.
o Argent Road:
This two-phase project will enhance the safety and capacity between 20th Avenue and Road
36 for motor vehicles, pedestrians, bicyclists, and other non-vehicular access. For the over
350,000 citizens traveling annually to and from the Tri-Cities Airport, Columbia Basin College
(CBC) students and staff, and hotels in the area, this project will proactively support our
transportation infrastructural needs for the rapidly developing area. Phase I will be awarded in
early 2019, with completion anticipated the same year. Through private partnerships with the
Port of Pasco and CBC, this project will see significant progress this biennium with completion
of Phase II scheduled for 2021.
o Citywide Traffic Signal Improvements Phase II:
Phase II was initiated in 2018 and the work to upgrade all traffic signal controllers in the system
will continue with the updating the last 21 old-style controllers in the City’s traffic signal
inventory. This project will increase system reliability, traffic efficiency, and pedestrian and
vehicular safety. It also includes upgrades to meet current Americans with Disabilities Act (ADA)
accessibility at signalized intersections.
Economic Vitality
During this biennium we will see significant investment to increase Pasco’s economic and community
development in key areas of the City; in particular, revitalizing Downtown, the development of the
Broadmoor Area and upgrades to the Process Water Reuse Facility (PWRF).
o Peanuts Park Restoration:
Centrally located, Peanuts Park is the focal point for the downtown area. Home to the Farmers
Market, Cinco de Mayo and Fiery Foods Festivals, the restoration of the park is a key element
to the Downtown revitalization and redevelopment efforts. This biennium you will see the
Community Development Block Grant (CDBG) and the 2018 awarded Section 108 grant funds
leveraged to restore Peanuts Park. This investment is critical to the City’s and Downtown Pasco
Development Authority’s (DPDA) revitalization and redevelopment efforts in the Central
Business District.
o PWRF Upgrades:
• One of the drivers of the area’s agricultural economy, the PWRF plays an important role
in supporting the majority of the agricultural processing plants in Franklin County. The City
is coordinating with Washington Department of Ecology and partner processors to
complete the PWRF Facility Plan this biennium. Upgrades in the Facility Plan will help retain
the 1,200 existing jobs and create up to 650 new jobs through additional capacity of solids
handling facilities and processing of industrial food waste.
o Broadmoor Area Master Plan:
The Broadmoor Area provides a unique opportunity for Pasco with over 1,600 acres for future
development. Numerous activities during the biennium mark the City’s investment in this
critical area to the City’s economic future:
• Completion of the Harris Road Trunk Sewer;
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• Completion the Broadmoor Sub-Area Plan and non-project Environmental Impact
Statement (EIS);
• Development and adoption of design standards for the area;
• Plan and develop transportation projects identified in the EIS; and
• Work with major property owners in the area to extend sanitary sewer north to
accommodate anticipated growth.
o Comprehensive Economic Development Plan:
The City has taken a more proactive position with respect to economic development over the
past few years. Work with the Retail Coach has demonstrated significant retail sales leakage
from the City to other communities. The current population and anticipated additional 51,000
lives over the next two decades provides a mass and synergy in Pasco that represents a
significant market. A comprehensive plan focused on economic development will provide an
invaluable tool in leveraging investment and for the recruitment of businesses as the City works
toward greater sustainability.
Community Identity
The City initiated its rebranding effort in 2018 and will continue these efforts over the biennium.
o Branding
• An implementation plan will be designed to roll-out the City’s new logo.
• City standards will be created and enhance coordinated messaging.
o Involvement Opportunities
• Staff is committed to providing more opportunities for community engagement.
• The City will continue to enhance public information through social media channels and
look for opportunities to expand on current efforts.
Staffing
Over the past few years, and based on recommendations from the City Manager, the Council has
added several additional positions, most of which are in the Fire and Police Departments. This strategy
has brought staffing levels much closer to the level needed by the City’s 75,000 residents and
businesses. This investment has led, in part, to the City being recognized as the third safest large city in
Washington State and in achieving the Washington Surveying and Rating Bureau (WSRB) Class 3 rating.
The organization is at a point of equilibrium in these two areas now, as we anticipate no changes in
service level; a situation that will be short-lived as the community continues to grow. The situation is,
however, timely in that it allows some room to catch up on needs in other areas.
This budget includes the following FTE change:
Systems Administrator (Upgraded Position)
As the City grows in size, the technological investment is key to keeping the operational cost low while
meeting the needs of our residents. A new Systems Administrator position will provide the City
organization with much needed capacity and talent to maintain and improve software essential to City
operations. However, it is also important for the City to look for internal efficiencies before adding
new positions. In doing so, the City will upgrade the Administrative and Community Services (ACS)
Legal Secretary position, no longer needed and vacant, to a Systems Administrator. Both positions are
within the ACS Department.
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Accreditation Program Coordinator (Restored Position)
In 2018, a vacant civilian position within the Police Department was shifted to make room for the
position of Policy Analyst, which would work within the Executive Department with staff across all
City departments to provide professional level assistance in areas such as research, data and policy
analysis, project and program implementation, and assist in preparing recommendations for the City
Manager to support the City Council’s goals and objectives. As a planned part of that change, the
position was tasked almost exclusively to the Police Department to assist the department in attaining
State and National accreditation. With State accreditation achieved and the National accreditation
efforts nearing successful completion, accreditation duties will shift to maintenance, a rigorous task to
be sure, but less so than the achievement itself. As the Policy Analyst assumes a more generalist role
and is no longer embedded into the Police Department, there will still be a need for continuing support
to maintain accreditation and other key functions. This budget restores the prior civilian position to
the Police Department as an Accreditation Program Coordinator.
Four Police Officers (New Positions)
As noted above, in 2018 the Police Department was awarded the Office of Community Oriented
Policing Services (COPS) Grant to hire four FTEs to liaise and assist the homeless population most
prominently seen in and around the downtown core. Council subsequently authorized the addition of
the four partially grant-funded positions in mid-2018. These will be formally included as part of the
2018 supplemental budget. As a reminder, the COPS grant funding for these positions expires in 2021.
ADD PARAGRAPH ON FIRE AND WILL HELP WITH SPACING.
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Balancing General Fund
The General Fund is expected to increase in fund balance by $700,000 by the end of the 2019-2020
Biennium. This will replenish reserves the City has needed to spend recently on planned projects such
as the un-bonded portion of the Police Station and the City’s negotiated share of the emergency
dispatch consolidation effort. Staff is not anticipating the bond(s) to be issued immediately in 2019.
This results in the addition of close to $600,000 to the fund balance, making it available for pre-bond
project-related costs to reduce the total bond amount. Furthermore, this budget is consistent with a
strategy of positioning the City toward a sustainable financial future. The budget was balanced in large
part through efficiencies gained or planned through process improvements, partnerships, and the
leveraging of internal and external talents. No adverse service level impacts to the Community are
anticipated because of these measures, and in fact, satisfaction levels are expected to increase.
Grants for the seven aforementioned grant positions (four Police, three Fire) funded through
Community Oriented Policing Service (COPS) and Staffing for Adequate Fire and Emergency Response
(SAFER) programs, will phase out completely by 2021. This funding gap needs to be addressed in the
2021-2022 Biennial Budget.
What’s to Come
o Initiate Economic Development Plan;
o Comprehensive Plan update;
o Completion of Broadmoor Area Master Plan/EIS;
o Completion of Comprehensive Traffic Plan; and o Review and update Development Impact Fees to assure new growth mitigates its impacts.
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Funding Sources
As the City’s infrastructure ages and the City grows, systems are faced with two different kinds of
financial pressures. While in concept new growth is expected to mitigate its impacts, this process doesn’t
happen prior to or even during its development. The City charges impact fees, mitigation fees,
latecomer’s fees, and other development-related charges and costs, which often, as a function of State
law, are recouped over many years after commercial or residential development starts its operation.
Additionally, the City has the obligation to develop capital facilities necessary to support basic services.
Council approved the 2019-2024 Capital Improvement Plan (CIP) totaling $205M, a significant
portion of which is planned to be completed during the 2019-2020 biennium.
Large capital projects like the Lewis Street Overpass and Peanuts Park are planned years ahead of time
and require a certain level of shovel-readiness to competitively pursue all available funding options.
Additionally, as we discussed during the CIP presentation, low interest loans for utility infrastructure
has been highly competitive. This has resulted in a greater reliance by municipalities on revenue bonds.
A revenue bond is not considered to be secured funding until Council has approved an ordinance
authorizing commencement of the process. As a result, the adopted CIP reflects that 63% of projects
lacked fully-secured funding.
However, even in the short time since the CIP presentation was made, the Council has been reviewing
options on funding approximately $18.5M for two Fire Stations. This project is listed as not having
secured funding in the approved CIP. Similarly, Public Works Staff continue to make progress in
securing private and State funding for the Process Water Reuse Facility upgrades.
Staff does not and cannot authorize work for which funding is not secured.
GENERAL FUND
Revenue
The graph below portrays budgeted General Fund revenues by source, expected to be available to
fund General Fund programs for the 2019-2020 biennium. Total general revenue, excluding other
financial sources that are one-time in nature, expected to received are $50.5M and $51.6M in 2019
and 2020, respectively. This increase of 10% from the 2018 adopted budget to the 2019 budgeted
revenue is primarily due to approved levy of banked capacity for $1.8M, as well as anticipated sales
tax growth of nearly $1M. Additionally, our focus on efficiently serving our residents has resulted in
greater revenue through the Business Licensing Program, as well as our Engineering Division overhead
recovery, which reflects a more robust list of budgeted capital projects. The revenue also includes
impact to utility tax through approved rate changes. The result is an increase in the ending fund balance
of approximately $700,000 by the end of the biennium (see page 51).
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Three major General Fund revenue sources are the City’s share of sales tax, utility tax, and property
tax. A brief synopsis of each major revenue source is as follows:
Sales Tax – Sales tax is the General Fund’s largest revenue stream and includes regular Retail Sales Tax,
as well as Criminal Justice and Public Safety Sales Tax. The latter two taxes are mandated to provide
public safety services to the citizens of Pasco, while the regular retail tax funds all general services. Since
2014, sales tax revenues have trended upward, averaging more than 5% growth annually. This growth
has been fueled by new construction and supported by a modestly expanding commercial inventory,
auto, and large equipment sales.
Utility Tax – An 8.5% tax on gross revenues of all public utilities is paid to the City on a monthly basis
by system users. The City’s Water, Sewer, Irrigation, Stormwater and Reuse utilities are subject to utility
tax, as well as companies who provide natural gas, electricity, phone, cable and garbage services in the
City limits. The General Fund receives 88.23% of utility tax revenue, while the Street Fund receives
2.35% and the Overlay Fund receives 9.42%. Although new home construction generates more users,
for many utilities, extreme cold and hot weather are bigger factors in overall revenue from this source.
The City has seen a steady decline in telephone utility tax since 2014. This is likely due to the
competition of many service providers and the diminishing use of landlines. Although utility tax
revenue reflects very measured growth, it is a stable source of recurrent revenue to the City.
Property Tax – The challenge faced by the City is to manage its growth and maintenance with Initiative
747 (I-747) in mind. I-747 limits yearly property tax increases to the lessor of 1% (excluding new
construction) or the Implicit Price Deflator (IPD). This means that even though the City’s assessed
valuation has been increasing significantly, the increase in property tax revenue cannot follow the same
trajectory. Property tax revenue for the City has been increasing higher than 1% due to new
construction; however, a recession can significantly affect such revenue source. In 2016 and 2017, the
increase in new construction drove property tax revenue increases of 6.4% and 5.4% respectively.
Furthermore, the City’s residents have historically enjoyed low City-levied property taxes compared
to other jurisdictions in our region. The City has $1.86M in banked capacity, which the City Council
will levy to fund the relocation of two Fire Stations and other emerging needs.
-
5,000,000
10,000,000
15,000,000
20,000,000
25,000,000
30,000,000
35,000,000
40,000,000
Taxes Licenses &
Permits
Intergov
Revenues
Charges for
Goods and
Services
Fines & Forfeits Miscellaneous
Revenues
Other
Financing
Sources
2019-2020 Budgeted General Fund Revenues
2019 Budget
2020 Budget
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Other Tax – About 3% of the total tax revenue is comprised of Gambling, Leasehold and Admission
Tax. Taxes make up 71% of the 2019 General Fund revenue, excluding debt proceeds.
Expense
General Fund regular expenses are budgeted at $49.4M and $50.6M in 2019 and 2020, respectively.
This does not include the transfers in and out between the City’s various funds, as well as transfer to
capital projects (see page 74 for more details). Most of the other sources are small dollar one-time
activity, or Council directed yearly transfers. The budget includes approximately $18.5M in the form
of a recommended bond issuance for the aforementioned Fire Station 83 and 84 projects and the
subsequent transfer to Capital Fund for construction of said Fire Stations. $49.4M regular expense
budgeted in 2019 is an increase of 8.4% from the 2018 adopted budget. This increase is mainly due to
absorption of the grant funded public safety employees and anticipated increases in salaries and wages.
While not significant in amount, the City is spending additional funds this year to replace breathing air
compressors, extrication tools, Information Services related hardware, and the replacement of
increasingly obsolete Utility Billing software. The graph below illustrates 2019-2020 budgeted
expenditure for General Fund by categories.
- 10,000 20,000 30,000 40,000 50,000 60,000 70,000 80,000 90,000Salaries & Wages
Personnel
Benefits
Supplies
Services &
Charges
Capital Outlays
Debt Services
Transfer Out
Interfund
Payments for
Services
2019-2020 Budgeted Expenditure -All Funds (in thousands)
2019
2020
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UTILITY SERVICES
The greatest challenges for the Utility Fund are to ensure financial self-sufficiency; that the infrastructure
is kept in good service and that new capital needs or large maintenance or improvement requirements
are anticipated, planned and communicated to Council. Council has approved the City’s 2019-2024
Capital Improvement Plan that accounts for the majority of the key issues this fund is facing. Needed
upgrades or replacement of aging infrastructure that has reached or is nearing the end of its useful life,
as well as the Growth Management Act (GMA), which requires the City to have capital facilities in
place and readily available when new development occurs or a service area population grows, drives
the operation of this fund. The City expects to expend close to $40M in capital projects in this biennium
cycle. Staff will pursue grants, low interest loans, and finally, revenue bonds, as funding options for
these projects. This significant investment to the backbone of the City will require modest rate increases
in Water and Sewer services.
The budget contains a Sanitary Sewer rate increase of 4% and Water rate increase of 3% for the next
3 years. Staff uses an industry standard rate model to not just anticipate the needs for current budget
cycle, but also consider the needs of the fund for next 5 to 8 years. As utilities require significant
infrastructure investment, anticipating necessary improvements in a proactive fashion is critical to
provide safe, reliable, and efficient vital services to our residents.
AMBULANCE SERVICES
Access to sustainable, reliable, and efficient ambulance service for its residents, businesses and visitors
has been a top priority for the Council and the community. To that end, the Council has put
considerable effort and investment into stabilizing the fund fiscally and in addressing service deficiencies
through the authorization of a fourth medical unit, operating out of temporary Station 84. As noted
within and previously, the fourth unit has lessened response times dramatically within the Riverview
area of the City and has enhanced response times and reliability in the remainder of the City by
relieving the remaining units of the need to provide primary cover to Riverview. Capabilities, coverage,
quality and timeliness are much improved today than was the case just two years ago. The investment
made to the Ambulance Service, coupled with enhancements to the Fire Department, have made a
significant and positive impact to the safety of the community.
The needs of this fund are unique; as in, this is a highly regulated area with high equipment standards,
daily demands that regularly tax the capacity of the system, constantly increasing and sometimes widely
fluctuating costs for medical supplies, and a specialized workforce requiring significant ongoing training
and advanced certifications.
On the financial side, the fund experiences a high population of Medicare, Medicaid and uninsured
patients as compared to ambulance utilities in other local jurisdictions. In the case of Medicare and
particularly Medicaid, this demographic composition results in lower reimbursement revenue from the
Federal Government as compared to private insurance reimbursement. These lower reimbursements,
coupled with the high number of uninsured patients, has had an adverse impact on revenues to the
fund, which in turn has necessitated increases in monthly rates. The Council has faced this economic
challenge for the past several years and is a continued principal issue during the development of this
budget.
The Council began to tackle this issue in 2016 based on a comprehensive rate and cost of service study
conducted by the FCS Group of Redmond, Washington. As part of the City’s efforts toward
sustainability of the fund, the Council made the difficult decision to increase ambulance fees
significantly, however not near to the level recommended by the consultant. At roughly the same time
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as the aforementioned evaluation, Staff was working with State officials and internally to prepare for
participation in the Ground Emergency Medical Transport (GEMT) program, which in part provides
reimbursement to local ambulance providers for service to Medicaid patients, including transports.
With GEMT reimbursements having the potential to be a significant revenue source for the fund, the
City landed on a strategy of waiting on enacting rates to fully support the ambulance utility and instead
implemented a plan to provide inter-fund loans to support the fund while the GEMT issues were sorted
out, and then would make any needed adjustments at that point, knowing that if successfully
negotiated, future GEMT revenues would lessen the need for rate increases. For the past two years,
Staff has been working with State officials on the implementation of the program, which only
commenced this past August 2018.
Most recently, in 2018, the Council also authorized changes to the City’s application of the Ambulance
Utility Fee from a standard unit, regardless of size or activity, to one based upon Equivalent Residential
Unit (ERU). This change was implemented to maintain equity among users of the City’s service and is
anticipated to increase revenues to the fund by approximately $300,000 annually.
The City started receiving GEMT reimbursement for its Medicaid transports beginning in August of
2018. Staff estimates the revenue stream from the GEMT program to be on the order of $700,000
annually, effectively reducing the debt write-offs to the fund attributed to Medicaid patients by the
same amount. This reimbursement greatly reduces the revenue pressures on this fund, and represents
a theoretical savings of $2.30 per month per ERU. The budget formalizes the $2M inter-fund loan to
the fund at the end of 2018 to accommodate this delay in GEMT funding. Operationally, the fund
experienced a planned, but significant, increase in cost due to the addition of the fourth ambulance
crew operating out of temporary Fire Station 84.
The good news is that after several years of working through the issues noted above, the community
enjoys a much improved ambulance service and the fund is now stable and sustainable with moderate
rate increases. Moving forward, and absent any other significant and unforeseen changes, fund
expenses are expected to increase modestly, though because of the specialized nature of the service,
higher than the Consumer Price Index (CPI).
For 2019 and 2020, due to annual increases in personnel costs, equipment and vehicles, medical
supplies, and the debt service related to the needed inter-fund loan, Staff is proposing a 4% increase
in Ambulance Utility Fee per ERU, resulting in the monthly fee increasing from $14.98 to $15.58 in
2019, and then to $16.20 in 2020.
The approved budget includes $1.3M in an inter-fund loan to be paid back in 2019, once GEMT
reimbursements are received, and a $700K subsidy to strengthen fund balance.
SUMMARY
The adopted budget seeks to satisfy or make significant progress toward the City Council’s adopted
goals for 2018-2019 by providing for the implementation of important policy decisions made by the
City Council through the process of prioritization, recognition and implementation of efficiencies.
Developing a balanced budget is always a challenge. A helpful decision-making filter used in budget
considerations and the very purpose of this organization is as follows:
If the City and its services went away tomorrow,
why would the people want us back?
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As with the prior year, this budget 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 2018 budget and earlier has reduced the challenges to maintaining services
for our growing community, and due to this fact, Staff is requesting only one new position for 2019-
2020. Addition of the staff below will help the City meet its current and future needs.
NEW POSITIONS
2019 FUNDING SOURCE
Accreditation Coordinator
(Restoration of FTE)
1 General Fund
TOTAL 1
I want to acknowledge the public for 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 2018-2019 City Council Goals, which have served as a roadmap to preparing the
2019-2020 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 Zabell
City Manager
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BUDGET OVERVIEW
This section summarizes the 2019-2020 Biennial Budget and provides high-level information on
revenues and expenditures for all City funds, as well as a review of major financial issues the City
currently faces. The 2019-2020 Budget maintains the same service levels as 2018. In the biennium, the
City plans to hire an Accreditation Coordinator. This new position will be responsible for supporting
and maintaining the accreditation program for the Police Department.
Notable major capital projects for the biennium include a new Animal Control Shelter, new
Community Center, ‘A’ Street Sporting Complex, Fire Station 83 relocation, Chapel Hill Boulevard
Extension and Lewis Street Overpass. The total capital budget is approximately $117.32M for 2019-
2020. The total General Fund budgeted expenditures is $119.03M for 2019-2020. The total budget
for all City funds is $450.57M, including fund balances, for 2019-2020.
Budget Priorities
The following priorities guided the development of the biennial budget:
o Enhance programs, services and availability of facilities to meet the needs of the growing
population.
o Strengthen and further the high level of public safety services in conjunction with the City’s
growth.
o Address critical capital and infrastructure needs driven by the Growth Management Act (GMA)
and aging infrastructure.
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Comparative Budget Summary Trend - All Funds 2016 Actual 2017 Actual 2018 Budget 2019 Budget 2020 Budget
Revenues
Taxes 34,727,320 37,780,892 36,864,295 40,357,020 41,379,587
License & Permits 2,674,627 2,761,247 2,632,893 2,820,698 2,821,698
Intergovernmental 5,349,445 14,088,865 17,832,369 12,088,212 20,553,455
Charges for Service 45,014,994 55,516,483 51,716,259 59,736,853 59,186,764
Fines & Forfeitures 983,276 960,287 983,600 1,036,100 1,036,100
Miscellaneous 7,129,115 4,099,973 6,504,159 34,485,197 18,583,122
Other Sources 25,593 89,802 65,000 86,310 86,310
Total Revenues 95,904,370 115,297,549 116,598,575 150,610,390 143,647,036
Expenditures
Salaries & Wages 25,662,981 28,961,637 30,385,820 32,262,506 33,550,635
Personnel Benefits 10,616,590 10,799,045 11,476,839 11,904,910 12,358,344
Supplies 5,154,870 5,349,495 6,304,335 5,889,442 6,021,348
Services & Charges 29,435,413 31,130,220 32,979,047 35,922,248 34,420,014
Capital Outlays 17,937,733 18,947,206 34,009,002 79,453,155 37,870,177
Debt Services 12,677,114 6,931,444 7,950,901 12,747,572 7,628,982
Inter-fund Payments for
Services 6,612,288 9,028,424 8,609,686 9,136,473 9,344,527
Total Expenditures 108,096,989 111,147,471 131,715,630 187,316,306 141,194,027
Other Financing Sources (uses)
Debt proceeds 4,657,714 10,767,834 5,802,930 28,081,907 307,671
Proceeds from Sale of
Capital Asset 1,010,111 66,693 - - -
Transfer In 10,227,880 6,531,386 8,287,745 30,345,950 7,535,416
Transfer Out (10,227,882) (6,531,385) (8,287,745) (31,789,950) (7,535,416)
Contributed Capital 1,965,411 1,854,323 4,720,000 1,805,100 1,805,100
Total Financing Sources (Uses) 7,633,234 12,688,851 10,522,930 28,443,007 2,112,771
Net Change in Fund Balance (4,559,385) 16,838,929 (4,594,125) (8,262,909) 4,565,780
Budgeted Beg Fund Balance - - 78,303,043 86,436,391 78,173,482
Budgeted End Fund Balance* - - 73,708,918 78,173,482 82,739,262
* 2019 Beginning Fund Balance is an estimation of 2018 activity and hence differs from 2018 Budgeted Ending
Fund Balance.
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General Fund
The General Fund is the City’s largest fund and accounts for the majority of the City’s revenues and
expenditures. Of the $49M in revenues expected in 2019, over 71% of the revenues are expected from
taxes levied on property, sales, and utility. While property tax is the most known of taxes levied by a
municipality, property tax only makes up 18% of total General Fund revenue. Sales tax, on the other
hand, makes up the largest portion of the General Fund revenue, 31%, which is followed by utility tax
at 20%.
The City has been one of the fastest growing communities within the State and the Country. The
assessed valuation of the City, as shown in the graph below, is an indicator of this growth trajectory.
At $5.42 billion dollars, the preliminary assessment for 2019 represents an increase in total assessed
value of 272% since 2006.
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The City has a fairly diverse economy, with approximately half of the City's sales tax being collected
from retail activity, including automotive dealers. The chart below illustrates the major sources for the
City's retail sales tax for the year 2017. On average, 14% of the City’s sales taxes can be attributed to
construction sales tax. Once again, this revenue source is highly sensitive to a downturn in
national/regional economy.
Other revenue sources that are accounted for in
the General Fund are partnerships with the Port
of Pasco, operating the Airport Rescue and
Firefighting (ARFF) Division, and Pasco School
District by providing School Resource Officers,
as well as building permits, grants, and overhead
recovery from the City’s Utility Fund.
As discussed above, there is a significant amount
of growth related revenue, such as New
Construction Property Tax, Construction Sales
Tax, and Building Permits, that the fund relies on
for operations.
Additionally, the City can be impacted by
decisions made by the Washington State
Legislature. As has occurred within just the last
several years, changes in State shared revenues,
for example, Liquor Board profits, Liquor Excise
Tax, and Gas Tax, can significantly impact the
City’s bottom line. The Mainstreet Fairness Act, which requires the collection of sales and use tax by
out-of-state retailers, is expected to bring in more revenue for the State and its cities. However, it will
take 5 to 10 years to build the framework to fully benefit from this law that attempts to level the
playing field between online and store retailers. Unfortunately, there is an effort to eliminate
Streamlined Sales Tax Mitigation revenue, which will negetively impact cities who are not bringing in
enough Marketplace Fairness Act revenue to offset the loss of Streamlined Sales Tax Mitigation revenue.
Through Council’s careful long-term planning, aided by robust growth, the City’s General Fund has
sustained a stable fund balance of $13.5M. The 2019-2020 budget is balanced and the economic
outlook for the City is largely positive. The City will need to remain cautious, as it has in the past, to
properly balance the needs of a large City with the revenue it generates and to do so in a timely
manner.
Ambulance Services Fund
As the budget message outlined, City Council and Staff have worked together to pursue a pairing of
effective service with financial security for the Ambulance Service. In planning the 2019-2020 Biennial
Budget, those same goals were prioritized.
The greatest cost borne by the Ambulance Fund on a recurring basis is related to salaries and benefits.
For the past few years, the number of staff members in the Ambulance Fund has grown to support our
expanding citizenry. In the 2019-2020 Budget, however, the number of full time equivalent positions
(FTEs) did not change as compared to 2018. During 2018, the City completed negotiations with the
International Association of Fire Fighters, Local 1433, for the years spanning 2018 to 2020. The results
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of that agreement are built into the approved budget. The 2019 – 2020 Budget does include SAFER
Grant revenue to help offset the addition of staff beginning in 2018.
An integral part of the provision of ambulance service is quick, clear communication of emergency
information from those needing assistance to the ambulance personnel via a dispatch center. As noted
earlier in the budget document, the City transitioned to a regional dispatch center, SECOMM, in 2018.
While the cost for the enhanced dispatch service is greater, the benefits gained in efficiency and stability
both support and improve the Ambulance Fund’s ability to serve citizens’ needs.
The multiyear effort to stabilize the revenue base of the Ambulance Fund has resulted in the need for
an inter-fund loan from the General Fund. A retroactive payment for GEMT eligible ambulance service
from June 2016 through June 2018 is scheduled to be received in 2019. Once this payment is received,
the Ambulance Fund will reimburse the general Fund $1.34M. Both the value of the retroactive
revenue and the inter-fund loan principal and interest payments are included in the budget year 2019.
While anticipated for a couple of years, 2018 was the year that reflect the beginning of the Ambulance
Fund’s participation in a newly instituted Ground Emergency Medical Transport (GEMT) revenue
program. This program available to participating public service providers performs as a mechanism to
receive additional revenue from the Department of Health and Human Services for Medicaid patients
that require emergency ambulance care. For July through June of 2018, the Ambulance Fund recorded
net revenue (billings of the GEMT rate less the applicable discount) of $321,900 related to the GEMT
program. The budget year of 2019 will be our first full year of GEMT related revenue anticipated to
be approximately $700,000 annually.
The Biennial Budget for 2019 – 2020 includes a 4% rate increase to the monthly Ambulance Utility
Rate, effective the first billing of 2019. This increase, equating to additional revenues of approximately
$200K annually, is another step toward establishing a firm foundation to support the expenses of the
fund. The monthly utility rate is developed focusing on the costs to the fund, due to the 24 hour a
day, seven days a week availability of the Ambulance Service. Likewise, the Biennial Budget of 2019-
2020 includes a revenue increase related to the demand, costs derived related to the time that the
ambulance is on a call, aspect of the service. Beginning with billings for ambulance service calls in
January 2019, the transport rate per call increased from $600 to $650 for residents and from $1,050
to $1,110 for nonresidents. Non-residents do not provide any support toward the cost associated with
the ongoing availability of the Ambulance Service, resulting in a higher transport, or demand, rate.
In the coming biennium, 2021-2022, the benefit of the SAFER grant, ($379K for the 2019-2020
biennium) will have been fully exhausted. Additionally, as part of the capital planning process of the
City, the construction and replacement of Fire Stations is included in the Capital Improvement Plan.
While the Ambulance Fund cannot pay for facility construction, the fund will be assigned its share of
operations and maintenance costs, as well as the appropriate cost of additional labor stationed at any
newly constructed Fire Stations. As of this budget, no estimated costs associated with the addition of
stations is included.
The coming years will require that the City remain diligent on both sides of the financial picture of the
Ambulance Fund, revenue generation and expense discipline. However, in comparing the activity over
the past few years, progress has been made. The Adopted Budget for 2018 reflected revenues of 75%
of expenses. The remaining support needed for the fund was received by way of a transfer from the
General Fund, as well as the before mentioned inter-fund loan. For the 2019 and 2020 biennium,
exclusive of the effect of the retroactive GEMT revenue and planned subsequent payment to relieve
the inter-fund loan, the percentages of revenue as compared to expenses are 92% and 78%,
26
respectively. At our mid-biennium review, it may be deemed necessary to increase rates again.
However, with the relative newness of the GEMT program resulting in the lack of historical billings to
assist revenue forecasting, Council chose to allow another year of GEMT activity before instituting a
rate increase for 2020. On the expense side, 2019 expenses increase by 7 ½% over the budget for
2018. However, the change from 2019 to 2020 reflects a smaller increase of approximately 3 ½%
increase; a beneficial reduction.
Utility Fund
The biggest challenge for the Utility Fund is to ensure that this entity is self-sufficient; that the
infrastructure is kept in good shape and that any new capital needs or large maintenance or
improvement requirements are anticipated and communicated to Council. Council has approved the
City’s 2019-2024 Capital Improvement Plan that accounts for the majority of the key issues this fund
is facing. Needed upgrades or replacement of aging infrastructure that has reached or is nearing the
end of its useful life, as well as the Growth Management Act (GMA), which requires the City to have
capital facilities in place and readily available when new development occurs or a service area
population grows, drives the operation of this fund. The City expects to expend close to $40M in
capital projects in this biennium cycle. Staff will pursue grants, low interest loans, and finally, revenue
bonds, as funding options for these projects. This significant investment to the backbone of the City
will require some rate increases in Water and Sewer services.
Budget Purpose
A government’s budget reflects its vision, strategy, and priorities. Effective budget processes are
inclusive, transparent, and efficient. They build trust through involvement and buy-in from citizens,
department leaders, and elected officials. A good budget should start with vison, strategy and goals,
invite citizen input, and be transparent. The budget presents in detail the financial plan of the City,
including its various sources of
revenue and the allocation of
resources to the various
programs.
The City of Pasco’s budget is
intended to accomplish the
following four basic purposes.
Policy Tool
The City’s budget process
allows the City’s officials to
comprehensively review the
direction of the City and to
redirect its activities by means
of the allocation of financial
resources. On this basis, the
budget sets policies and
direction for the following two
years. This budget also
facilitates the evaluation of
Budget
Purpose
Policy Tool
Operational
Guide
Financial
Plan
Communica-
tion Tool
27
City programs by providing a means to examine both the financial activities and the progress towards
City objectives over time.
Operational Guide
The adopted budget constitutes the legal authority for expenditures. This allows a level of control at
which expenditures may not legally exceed appropriations in the fund. The budget provides control
by setting forth legislative and administrative guidance to City employees regarding the character and
scope of their activities. This direction is set forth in both summary and detail form in the various
sections of the budget document. This is also a supplemental tool to evaluate and measure progress.
Financial Plan
Our budget outlines the manner in which the financial resources of the City will be managed during
the budget period. The allocation of resources is based on both the current needs and on a long-term
view of the development of City programs. The information is generated by the City’s financial
forecast. This forecast is a financial tool that provides the City’s decision-makers with an indication of
the long-term fiscal impact of current policies and budget decisions. The budget takes into account
unforeseen contingencies and provides for periodic adjustments.
Communication Tool
A budget cannot be effective unless it is clear, accurate, and promotes transparency and accountability.
Since this budget has a diverse audience, it seeks to clearly communicate at several levels and for several
purposes. It also seeks to communicate significant policy issues and options in a format that can be
acted on. It further seeks to provide information to the City’s citizens in a way that enables meaningful
dialog with elected officials.
Basis of Budgeting
The City prepares a biennial budget in accordance with RCW 35.34 which allows cities to adopt two-
year appropriations. Biennial budgets begin in odd-numbered years and require a mid-biennium review
in the first year. The intention of the mid-biennium review is make necessary adjustments to the budget,
not to complete an entire budget process in itself. Changes to the budgets may be done in the form of
adjustments or amendments. Adjustments are reallocations of existing appropriations and do not
change the budget “bottom line”. Amendments involve an addition to or reduction of existing
appropriations. Typically, the mid-biennium review begins in September and is completed by
December of the first year. The utilization of a biennial budget provides an opportunity to expand the
planning horizon and encourages long-term thinking to be a part of the financial plan that the budget
represents.
The budget for governmental funds is prepared on a modified accrual basis of accounting in conformity
with generally accepted accounting principles (GAAP) applicable to governments. The budget for
proprietary funds is prepared on an accrual basis, also in accordance with GAAP. Financial statements
for each of these funds are prepared using the same basis of accounting; modified accrual for
governmental funds and accrual for proprietary funds.
Components of the Budget
The budget consists of two parts: the operating budget and the capital budget. Showing the budget in
these two components separates key policy issues in order to facilitate consideration. Based on
information, analysis and recommendations from the City Manager and the public, the Council sets
policy as the level at which existing programs should be funded, what programs of services might be
28
added and what improvements should be made and at what level of funding. The components are
briefly described below.
Operating Budget
The operating budget consists of departmental budget proposals, which would be sufficient to
support the department objectives and contribute to achieving Council goals.
Capital Budget
The capital budget authorizes and provides the basis for controlling expenditures related to the
acquisition of significant City assets and construction of capital facilities. The capital budget is
established with the intent to achieve the goals set forth in the City’s six-year Capital
Improvement Plan. Capital is defined as land, improvements to land, easements, buildings,
building improvements, vehicles, machinery, equipment, infrastructure, and all other tangible
or intangible assets that are acquired with an individual purchase greater than $5,000 and are
expected to have a useful life greater than one year.
Implementation and Monitoring
The budget and its policies are implemented through the objectives of individual departments and
accounting controls of the Finance Department. The financial aspects of the budget are monitored in
periodic reports issued by the Finance Department comparing actual expenditures and revenues with
the budget. These reports are presented to City Council for monitoring and oversight. In these reports,
financial data can be presented at a higher level of detail than the final budget. These reports include
an analysis of the City’s financial condition. Implementation of the budget is further monitored by the
oversight activities of Council, which meets to not only consider proposals before it, but also to review
the activities of the various City departments. Furthermore, individual departments hold monthly a
budget process meeting to evaluate progress and consider necessary operational adjustments.
As noted above, the status of the budget is reviewed routinely throughout the year. Additionally, a
comprehensive review is performed mid-biennium. During this budget monitoring process, the need
to modify the adopted budget may become evident. There are two methods for modifying the
adopted budget. One method does not affect the “bottom line” total for the department or fund.
These changes are mainly transfers from one account line-item to another within a department’s
operating budget or changes between divisions within a department. In these instances, the changes
are requested by Department Directors, and approved by the City Manager and Finance Director.
The second method for modifying the adopted budget is through a formal budget amendment. A
budget amendment changes the total appropriation for a department or fund. This type of change
might result from circumstances such as acceptance of additional grant funds, appropriation of
additional funding if expenditures are projected to exceed budgeted amounts, or re-appropriation of
money from one fund to another when deemed necessary. All requests for amendments are first filed
with and reviewed by the Finance Department. These changes require Council approval.
Budget Process
The City of Pasco’s budget process meets the aforementioned purposes by integrating planning and
implementation of City programs with the allocation of financial resources necessary to support those
services.
The budget process has various levels and aspects. The initial steps include obtaining input on needs
and feedback from the community, which occurs in the spring of even numbered years. This
29
information is taken into consideration, along with input from departments and progress evaluations
from the prior year. In late spring, City Council reviews previous goals and objectives, as well as the
current year’s goals and objectives. Then staffing levels, emerging topics, and program priorities are
reviewed with departments. After the input is obtained, the City Council sets its Biennial Goals, which
occurred in May of 2018.
With the Council’s Biennial Goals and priorities established, the Capital Improvement Plan process
begins in May and is finalized in October. However, the Capital Budget is not formally adopted until
December, along with the Operating Budget. The Capital Improvement Plan includes capital projects
scheduled for construction, which are intended to meet the biennial goals established by Council. For
the most part, departments use a “bottom-up” approach to budgeting in which they develop their
objectives along with identifying their fiscal requirements. Alongside the Capital Improvement Plan
process, departments submit preliminary budget requests to the Finance Department. At this time, the
Finance Department and City Manager meet with Department Directors to review budget requests
and discuss possible modifications. The preliminary Capital Improvement Plan is presented to Council
in early fall by the City Manager for approval.
In early fall, the Finance Department begins the budgeting process for the revenue aspect of the budget.
This is done in the form of preliminary revenue forecasts and possibly rate studies of services and fees.
Part of the revenue budgeting process is the presentation and public hearings regarding the Ad Valorem
Tax (property tax) levy. Public hearings and departmental meetings are coordinated, as needed, to
ensure timeliness, transparency and allow for the opportunity for adjustments before the budget takes
a formal shape. The Operating and Capital Budget, including the projects in the Capital Improvement
Plan, are then adopted by Council in December.
Not only is planning and establishing the budget of importance, but implementing and monitoring the
budget is also of high value. Monitoring the budget is a continuous effort and, as such, department
heads meet monthly for budget progress meetings. These meetings allow the departments to ensure
they are on track and implement any necessary adjustments in a timely manner in order to meet
objectives and stay within budget. Further, in the summer of odd numbered years, departments will
meet with the Finance Department to evaluate progress and recommend adjustments for the remainder
of the biennium. Mid-year budget adjustments will then be adopted by ordinance.
30
Budget Calendar
2019-2020 Budget Calendar
Budget Process Jan Feb March April May June July Aug Sept Oct Nov Dec
Department monthly budget progress
meetings
Community forums held for input
before Council Retreat
City Council retreat to set biennial
goals
Development of Capital Improvement
Plan
Finance prepares budget instructions
and training
Information Services prepares new
technology requests
Departments complete budget input
Finance department meets with
department directors to review budget
requests prior to City Manager
reviewing requests with department
directors.
City Manager Presents Capital
Improvement Plan to City Council
and approved by resolution
Finance prepares preliminary revenue
forecast
Departments prepare accomplishments
and goals
City Manager presents 2019 Ad
Valorem Tax (Property Tax) Levy
and major General fund revenues to
Council
City Clerk transmits certified copy of
Ad Valorem Tax levy ordinance to the
Franklin County Assessor before
November 30th.
Finance department files preliminary
budget with City Clerk, and distributes
to City Council
City Manager presents preliminary
budget to City Council
City conducts public Hearings on
preliminary budget including revenues
and tax levies
Council adopts operating and capital
budget by ordinance
2018
31
Fund Descriptions
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 for a specific use or purpose
in accordance with nationally recognized rules of governmental accounting and budgeting.
The City of Pasco budgets and accounts 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: General Fund, Special Revenue Funds, Debt Service Funds, Capital
Projects Funds, Proprietary Funds, Internal Service Funds and Fiduciary Funds. Following is a brief
description of these categories.
General Fund: The General Fund finances most traditional services that the public associates with the
City. This includes law enforcement, fire protection, municipal court, parks and recreation, community
development and administrative activities. The General Fund is, essentially, a “catch-all” fund for
accounting for City operations that are not required to be accounted for in a separate fund. The
General Fund receives all of the property taxes, except those that are voter approved, for the
repayment of debt. This is a major fund and must have an appropriated budget.
Special Revenue Funds: The City uses Special Revenue Funds to account for revenues that must be used
by law for specific purposes. Examples are the City Street Fund and Arterial Street Fund that account
for gasoline taxes received and can only be used for maintenance and improvements to roads and
streets. The City does not have any special revenue funds classified or presented as major funds for
financial reporting purposes. All Special Revenue Funds have appropriated budgets.
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. This fund is not classified or presented as a major fund for financial reporting purposes.
This fund does not require legal appropriation since the authorization of general obligation debt
includes the amortization schedule which serves as a budget for the life of the debt.
2019-2020 Budget Calendar
Budget Process Jan Feb March April May June July Aug Sept Oct Nov Dec
Adopted budget published and
distributed
Initial budget amendment is adopted
by ordinance
Departments meet with Finance
department to evaluate progress and
recommend adjustments
Mid year budget adjustment is
adopted by ordinance
2020 Ad Valorem Tax (Property Tax)
Levy is set by ordinance
Year-end budget adjustment is
adopted by ordinance
2019
32
Capital Projects Fund: This fund accounts for financial resources that are restricted, committed or
assigned to expenditures for the acquisition and construction of major capital facilities. Most capital
projects are accounted for in this fund. Capital projects related to Enterprise Funds are accounted for
within the Enterprise Funds. The City’s Capital Projects Fund is known as the Construction Fund and
is presented as a major fund for financial reporting purposes. This fund has an appropriated budget for
the biennium.
Proprietary Funds: The Proprietary 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 Utility Fund is the City’s major
fund in this category and has an appropriated budget.
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 (ER) 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. The City does not have any Internal Service Funds classified or
presented as major funds for financial reporting purposes. These funds are not subject to budget
appropriations.
Fiduciary Funds: These funds are also referred to as Trust or Agency Funds and 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
gravesites in order to provide ongoing grounds maintenance and care of the facility. The City does not
have any Fiduciary Funds classified or presented as major funds for financial reporting purposes. These
funds are not subject to budget appropriations.
33
34
Fund Structure
Fund Number & Title Responsibility Budget Description
General Fund Revenues Finance Director General government activities
General Fund Operations
Council Council Council
Municipal Court Judge Municipal Court
City Manager Council Management of City, personnel, communication,
legal, and risk
Police Police Chief Police services
Fire Department Fire Chief Fire services (Not including Ambulance Services)
Administration ACS Director Management of Facilities, Parks, Recreation,
Information Services
Community Development CED Director Community Planning, Economic Development, and
Code Enforcement
Finance Finance Director General Finance
Engineering PW Director Public Works Administration and Engineering
Library ACS Director Mid-Columbia Library
Non Departmental Finance Director Citywide expenditures, fund transfers, fund balance
& one-time expenditures
Special Revenue Funds
110 Street PW Director Operations & maintenance of City's streets
120 Arterial Street PW Director Construction & maintenance of City's arterial streets
125 I-182 Impact PW Director Construction & maintenance of geographically
bound City's transportation network
130 Street Overlay PW Director Overlay of City's transportation network
140 CDBG CED Director Community Development Block Grant (CDBG)
145 MLK Center ACS Director Recreation Center
150 Ambulance Fire Chief Ambulance operations & service
160 Cemetery ACS Director Cemetery operations & service
161 Blvd Maintenance ACS Director Maintenance of City's boulevards
165 Athletics ACS Director Manage recreation programs
166 Golf Course ACS Director Manage recreation operation facility
170 Senior Center ACS Director Manage recreation program for seniors
180 Multi Modal ACS Director Train station, bus station & any of City's
transportation network
182 School Impact Finance Director Pass through funds collected for Pasco School
District
185 Marina ACS Director Manage recreation program
188 Lodging City Manager Manage Lodging tax for promotion of tourism
189 Litter Abatement CED Director Manage litter programs
190 Revolving Abatement CED Director Defray expenses related to repair, demolition, and
cleanup of dangerous buildings, and abatement of
nuisances
191 TRAC City Manager Manage Trade Recreation Agriculture Center
192 Park Development ACS Director Management of Park Development Program
(mostly capital projects)
193 Capital Improve REET City Manager Real Estate Excise Tax used to fund major capital
infrastructures
194 Economic Development CED Director Promote economic development of the City
through revenues received from City's property
leases
195 Stadium/Convention Center City Manager Management of recreation program
196 Hotel/Motel Excise Tax Finance Director Manage Lodging tax for promotion of tourism
35
Fund Number and Title Responsibility Budget Description
Debt Service Funds
200 LID Guarantee Finance Director Reserves for security of Local Improvement Districts
(LIDs)
244 LID Loans Finance Director Principal & Interest, Local Improvement Districts
245 LID Bonds Finance Director Principal & Interest, Bonds
Capital Projects Funds
367 Capital Improvements Finance Director Capital Improvement – Citywide projects
Enterprise Funds
410 Utilities PW Director Operation and Capital fund for Water, Irrigation,
Sewer, Reuse and Stormwater
Internal Service Funds
510 Equipment O&M Government PW Director Operation and maintenance of government
vehicles
511 Equipment O&M Utility PW Director Operation and maintenance of enterprise vehicles
515 Equipment Replacement
Government
PW Director Equipment replacement fund for government
vehicles
516 Equipment Replacement Utility PW Director Equipment replacement fund for enterprise vehicles
521 Medical/Dental City Manager Management of City's self-insured medical
insurance
530 Central Stores Finance Director Currently dormant fund
Fiduciary/Trust Funds
610 Old Fire Pension Finance Director Pension fund for fireman's retirement
619 Old Fire OPEB Finance Director Pension fund for fireman's benefits
Permanent Fund
605 Cemetery Endowment Care Finance Director Long-term reserves for cemetery care and
improvements
Debt Service Funds
200 LID Guarantee Finance Director Reserves for security of Local Improvement Districts
(LIDs)
244 LID Loans Finance Director Principal & Interest, Local Improvement Districts
245 LID Bonds Finance Director Principal & Interest, Bonds
Capital Projects Funds
367 Capital Improvements Finance Director Capital Improvement – Citywide projects
Enterprise Funds
410 Utilities PW Director Operation and capital fund for Water, Irrigation,
Sewer, Reuse and Stormwater
Internal Service Funds
510 Equipment O&M Government PW Director Operation and maintenance of government
vehicles
511 Equipment O&M Utility PW Director Operation and maintenance of enterprise vehicles
515 Equipment Replacement
Government
PW Director Equipment replacement fund for government
vehicles
516 Equipment Replacement Utility PW Director Equipment replacement fund for enterprise vehicles
521 Medical/Dental City Manager Management of City's self-insured medical
insurance
530 Central Stores Finance Director Currently dormant fund
Fiduciary/Trust Funds
610 Old Fire Pension Finance Director Pension fund for fireman's retirement
619 Old Fire OPEB Finance Director Pension fund for fireman's benefits
Permanent Fund
605 Cemetery Endowment Care Finance Director Long-term reserves for cemetery care and
improvements
36
Budgeted Expenditures by Administrative Structure
2016 Actual 2017 Actual 2018 Budget 2019-2020 Budget
MAYOR & COUNCIL:
Mayor & Council 105,773 111,918 124,511 260,540
105,773 111,918 124,511 260,540
CITY MANAGER
Administration 561,183 685,525 1,597,293 2,101,501
Communications 161,242 228,573 177,929 465,933
Human Resources 708,178 795,542 789,297 1,693,702
Lodging 308,697 328,241 275,000 650,500
TRAC 273,948 122,003 278,094 553,344
Capital Improve REET 642,917 1,422,673 4,414,260 8,228,527
Stadium/Conv Ctr 292,188 302,398 347,798 2,371,222
Medical/Dental 5,515,274 5,346,917 5,956,274 12,055,660
8,463,627 9,231,872 13,835,945 28,120,389
JUDGE
Municipal Court 2 1,571,331 1,458,681 1,464,406 3,228,697
1,571,331 1,458,681 1,464,406 3,228,697
ACS DIRECTOR
Administration 1 , 2 8,754,257 7,370,499 7,533,004 16,217,814
Library 1,280,576 1,445,549 1,377,958 2,905,818
MLK Center 104,844 110,003 163,139 283,928
Cemetery 255,998 244,595 258,130 549,096
Blvd Maintenance 75,000 170,000 141,828 293,564
Athletics 117,596 107,818 153,383 408,582
Golf Course 1,693,955 1,769,789 1,744,269 3,592,382
Senior Center 324,971 289,831 332,196 590,495
Multi Modal 59,178 43,476 191,823 435,573
Marina 12,591 10,471 13,710 27,132
Park Development 287,560 924,619 41,247 1,441,336
12,966,526 12,486,650 11,950,687 26,745,720
COMMUNITY DEVELOPMENT:
Community Development 1,464,514 1,748,052 1,728,603 3,878,345
CDBG 781,929 707,541 1,507,963 1,806,424
Litter Abatement 12,816 8,705 15,145 30,238
Revolve Abatement 162,372 296,240 112,934 550,318
Economic Development 1,629,436 1,803,675 1,529,995 2,073,087
4,051,067 4,564,213 4,894,640 8,338,412
FINANCE DIRECTOR:
Finance 1 - 2,196,310 2,231,311 5,105,873
Non-Departmental 10,271,567 5,617,752 4,115,213 28,592,505
School Impact 1,915,573 2,333,355 2,500,000 5,000,000
Hotel/Motel Excise tax - - - 1,212,244
LID Guarantee 300,000 300,000 - -
37
2016 Actual 2017 Actual 2018 Budget 2019-2020 Budget
FINANCE DIRECTOR (cont.):
LID Loans 93,372 198,172 131,560 87,656
LID Bonds 122,800 27,250 21,575 1,070
99UT Lib/Fire 422,300 - - -
2002 UT Ref 253,110 - - -
Capital Improvement 8,815,507 7,378,188 22,128,145 73,608,744
Central Stores - - 500 1,000
Old Fire Pension 125,968 126,373 135,407 280,112
Old Fire OPEB 191,907 148,887 186,215 332,536
Cemetery Endowment Care - - - -
22,512,104 18,326,287 31,449,926 114,221,740
PUBLIC WORKS DIRECTOR:
Engineering 1,799,126 1,726,983 1,801,529 3,791,421
Street 2,038,847 2,511,020 2,341,177 5,303,218
Arterial Street 763,592 278,640 1,091,123 1,998,336
I-182 Impact 123,132 459,223 101,391 170,584
Street overlay 43,030 148,044 931,871 4,161,913
Utilities 35,242,080 32,055,554 35,993,313 95,857,578
Equipment Rental
Government 2,114,829 3,075,945 1,538,504 6,488,774
Equipment Rental Enterprise 851,211 508,720 1,037,121 1,099,308
42,975,847 40,764,129 44,836,029 118,871,132
POLICE CHIEF:
Police 14,463,698 16,488,563 16,544,349 35,524,184
14,463,698 16,488,563 16,544,349 35,524,184
FIRE CHIEF:
Fire 5,619,293 7,660,554 6,859,386 15,266,340
Ambulance 5,595,600 6,585,984 8,043,496 17,258,545
11,214,893 14,246,538 14,902,882 32,524,885
Budgeted Fund Balance
General Fund - - 13,290,429 14,002,691
Special Revenue Funds - - 14,013,698 15,817,288
Debt Service Funds - - 337,064 1,194,608
Capital Fund - - - -
Enterprise Funds - - 20,826,613 23,228,788
Internal Service Funds - - 19,955,340 22,487,732
Fiduciary Funds - - 4,769,045 5,412,807
Permanent Fund - - 516,729 595,348
Total Budgeted Fund Balance - - 73,708,918 82,739,262
TOTAL ALL FUNDS 118,324,866 117,678,851 213,712,293 450,574,961
1 Finance department was separated from ACS in 2017.
2 Indigent Defense was moved from Municipal Court to ACS in 2017.
38
Cost Center Budget
The Cost Center Budget contains budget requests organized by departments that assume responsibility
of the Cost Center. This detail provides summarized data presented on the departmental budget
section. Below is a visual representation of departments that either depend upon or are responsible
for funds listed.
DEPARTMENTS
Council Court City Mgr Police Fire ACS CED Finance Public Works TO FUNDS General Fund * * * * * * * * *
Street * * * *
Arterial Street * * * *
I-182 Impact * * * *
Street Overlay * * * *
CDBG * * * * *
MLK * * * *
Ambulance * * * * * *
Cemetery * * * *
Blvd Maint * * * *
Athletic * * * *
Golf Course * * * *
Senior Center * * * *
Multi Modal * * * *
School Impact * * *
Marina * * * *
Lodging * * * *
Litter Abatement * * * *
Revolve Abate * * * * *
TRAC * * * *
Park Develop * * * * *
Capital Improve REET * * * *
Economic Dev * * * * * *
Stadium / Conv Ctr * * * *
Hotel/Motel Excise tax * * *
LID * * * * *
Capital Improv * * * * *
Water / Sewer * * * * *
Equipment Repl Funds * * *
Cemetery Endow * * *
Old Fire Pension * * *
Flex * * *
PPFD * * *
ACA * * *
Payroll Clearing * * *
39
FINANCIAL POLICIES
Summary and Purpose of Financial Policies
The stewardship of public funds is one of the greatest responsibilities given to the officials and managers
of the City of Pasco. Therefore, the establishment and implementation of sound financial policies
enables the City to protect public interest, maintain public trust and guide the City to meet their
objectives. These policies are designed with a long-term approach to achieve financial stability and
economic growth. These policies are intended to be applied over periods extending well beyond the
current budget period. Long-term stability and growth cannot be accomplished if we allow long-term
deficits or choose to support on-going needs through one-time revenues. Financial best practices and
fiscal prudence must dictate the City’s financial operations and procedures, as well as guide the City to
meet its immediate and long-term objectives.
Financial Core Values and Goals
Financial Stability – The City will create financial stability to provide residents with consistent and
adequate levels of public services. The City of Pasco is accountable to its citizens for the use of public
dollars. All activities supported by the City must function within the limits of its financial resources.
With a long-term financial approach in mind, the City will develop and maintain long-term plans,
carefully weigh the costs and benefits of development opportunities and adhere to sound debt, reserve
and investment policies. Some of the long-term plans that are either completed or in progress include
the Police and Fire Strategic Plans, Cost Allocation Plan, Comprehensive Economic Plan,
Comprehensive Transportation Plan and the Land Use Comprehensive Plan.
Accountability and Financial Planning – The City will institute financial planning that ensures City
services are provided at the best value and that services are in alignment with the needs and wants of
the community.
Environmental and Economic Vitality – The City’s financial strategy will support continued investment
in the renovation and maintenance of infrastructure, facilities, policies and programs that support a
clean and healthy natural environment. The City will strive to provide effective and efficient services
to ensure a safe and healthy atmosphere for its residents, businesses, and visitors, while preserving and
enhancing its unique cultural and environmental attributes.
Transparency and Engagement – The City will be accountable for producing value for the community
by providing planning and report mechanisms that make it clear how the City plans to use its resources
to achieve the community vision. The City is committed to engaging its citizens as a partner in
formulating plans and delivering services.
Financial Planning and Budgeting
Biennial Budget – The budget is a performance, financing and spending plan agreed to by the Council,
City Manager and Department Directors. It contains information and data regarding expected
revenues, expected expenditures and anticipated capital projects. The budget is developed using a
performance-based, results-oriented approach that incorporates line items, programs and the priorities
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of the City. The City defines a balanced budget as current biennium revenues (including fund balances)
equal to or greater than current biennium budgeted expenditures. A fiscally sound budget will include
the following aspects:
o Budget adoption by the Council will be at the fund level. Any changes in appropriations at the
fund level will require City Council approval in the form of a scheduled budget amendment.
o Position budgeting will be used as a tool for Council consideration. This will list the actual and
proposed full time equivalent (FTE) allocation on a department and fund basis.
o Department and Fund budgets will include overhead and full cost allocation activity.
o Reports on revenues and expenditures will be prepared at least quarterly for the General Fund
and made available to the Council. Staff will also make available to Council revenue and
expenditure reports on a quarterly basis for all major funds.
o Biennial budgets should provide for design, construction, maintenance and replacement of the
City’s capital, plant, and equipment consistent with the Capital Improvement Plan.
o The City will develop an analysis of equipment replacement and maintenance needs. This
analysis will be to more accurately project the life cycle of the equipment and will attempt to
update the results consistent with the budget development process.
o Inter-fund transfers and/or loans will be completed only after Council approval or inclusion in
the adopted budget or subsequent amendment.
o Recurring operating expenditures will be funded by recurring operating revenues. One-time
revenues will not be used to support on-going needs, unless otherwise budgeted or approved
by Council.
o City-operated utilities should show positive net operating results, unless otherwise budgeted or
approved by Council.
Reserve Policies and Goals – Financial best practices dictate that the City should have a reasonable
amount of resources in reserve to address unanticipated declines in revenue. Adequate reserve levels
are a necessary component of the City’s overall financial management strategy and a key factor in
external agencies’ measurement of the City’s financial strength. In general, the City shall support
ongoing operations with ongoing revenues, but may use reserves on a one-time basis to support City
services pending the development a longer-term financial solution. Reserves help mitigate the effects
of an economic downturn or other unanticipated events on revenue growth.
o Provide sufficient cash flow to meet daily financial needs.
o All expenditures drawn from reserve accounts shall require prior Council approval unless
previously authorized by the City Council for expenditures within the City’s annual budget.
o If reserves fall below required levels as set by this policy, the City must include within its annual
budget a plan to restore reserves to the required levels.
o General Fund: Reserves should be maintained to at least 60 days of average operating
expenditures, unless otherwise adopted in the budget or otherwise approved by Council.
• The City will review annually the reserve level required to meet cash flow needs.
o Utility Fund and non-major Enterprise funds: Reserves should be maintained at 45 days of
operating expenditures, unless otherwise adopted in the budget.
o Debt Service Fund: Reserves should be maintained at an average of one year’s debt service
payments for all debt, except assessment debt, or all statutorily required reserve funds to
guarantee debt service, whichever is more.
o Medical/Dental Insurance Fund: Reserves should be maintained at an amount equal to 16 weeks
of budgeted expenses.
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Capital Improvement Plan (CIP) – The CIP is a six-year plan for capital and major improvements that
support the City of Pasco’s current and future population and economy. The City’s CIP is a long-range
schedule of proposed public facilities, infrastructure and major projects, which includes estimated costs
and sources of funding over a six-year period. The CIP is updated annually for the purpose of
confirming and/or reorganizing projects on a priority basis and to prepare the Capital Projects Budget.
The Council’s adoption of the CIP in no way constitutes an appropriation of funds to a specific project.
o The City will make capital improvements in accordance with an adopted Capital Improvement
Plan as budgeted within the current biennial budget.
o The City will determine the most cost effective financing method for all new projects.
o For each capital project and for each year of the six-year planning period, the CIP shall include
an estimate of the cost of construction, an estimate of the annual O & M impact, and
anticipated sources of funding.
o The CIP shall be prepared and submitted to the City Council as part the proposed biennial
operating budget.
o Reports on the status of projects included in the CIP shall be prepared and presented to the
City Council annually.
• These reports will highlight the status of project construction, scheduling, spending, funding
and discuss any significant issues or trends that may affect the ability of the City to stay
within budget.
Equipment Replacement – The City’s physical assets, such as vehicles and buildings, represent a
significant investment of resources. Timely maintenance and replacement of these assets at the end of
their useful lives is necessary. This enhances reliability, quality of public services, and supports safety
for the public and employees.
o The City will maintain a comprehensive inventory of its physical assets, including useful life,
original purchase date and cost, information on its general condition, and the estimated value
of replacement.
o The City will maintain a replacement schedule by physical asset indicating the replacement cost
and its corresponding source of funding. The replacement schedule will be reviewed and
budgeted as part of the City’s biennial budgeting process.
o The City will maintain its physical assets adequately to protect the City’s capital investment.
Adequate maintenance will further minimize unnecessary future repair and replacement cost.
o Equipment reserve funds shall be maintained at levels sufficient to meet scheduled equipment
replacement, ensure safety and to prevent a deterioration in City assets.
Revenue Policies
Service demands require that an adequate revenue stream be maintained. A diversified and stable
revenue structure will be maintained to shelter the City from fluctuations in any single revenue source.
City funds will be prudently invested to provide for sufficient liquidity to meet cash flow needs and
provide interest earnings. The following, in conjunction with the City’s Revenue Guide in the
Appendices, will serve as guidelines for maintaining a stable revenue stream:
o The City will seek to avoid dependence on temporary or unstable revenues to fund
recurring/basic municipal services.
o The City will proactively compete for its fair share of available State and Federal revenues. The
City will diligently collect revenue due and ensure compliance with revenue regulations.
o The City will establish all user charges/fees at a level related to the cost of providing the service
and within policy parameters established by City Council.
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o At least every odd numbered year, the City will review user fees to assess for the effects of
inflation and other factors as appropriate. The City will set fees and user charges for enterprise
funds at a level that fully supports the total direct and indirect cost of the activity, including the
cost of annual depreciation of capital assets.
Expenditure Policies
The City shall authorize only those ongoing operating expenditures that may be supported by ongoing
operating revenues. Before the City undertakes any agreements or purchases that would create fixed
or ongoing expenses, the cost implications of such shall be analyzed and reviewed.
o Emphasis shall be placed on improving productivity, workplace innovation and program
evaluation, as well as alternative means of service, rather than adding to the work force.
o The City shall invest in technology and other efficiency tools to ensure high productivity.
o Enterprise Fund expenditures shall be fully supported by their own rates, fees and charges and
not subsidized by the General Fund without authorization of the City Council. The Enterprise
Funds shall pay their share of overhead costs and services provided by the General Fund.
Debt Policies
The City recognizes that prudent use of its credit can facilitate construction of essential capital
improvements and services while sharing the costs of those improvements between current and future
beneficiaries. The intent of the Council is that the City shall manage its long-term debt in a manner
designed to utilize its credit to optimize City services while balancing debt levels and annual debt
service obligations. The following policies are intended to apply to all forms of debt.
Short-term Debt and Internal Debt:
o Short-term debt is defined as a period of less than one year.
o The City may use short-term debt to cover temporary cash flow shortages.
o The City may issue Inter-fund loans (internal debt) rather than outside debt to meet short-term
cash flow needs. This includes “one-day” loans from the General Fund for year-end fund
balance reporting. All Inter-fund loans with terms of three months or more will be subject to
Council approval by ordinance or resolution and will bear interest.
Long-term Debt:
o Long-term debt is defined as a period of more than one year.
o Long-term debt service payments will not exceed the expected life of a project.
o The City will determine whether self-supporting bonds (such as special assessment improvement
district bonds) are in the City’s best interest when planning to incur debt to finance capital
improvements.
o Prior to the decision to issue general obligations debt, which is an obligation against the general
taxing authority of the City, the feasibility of alternative methods of financing using special
assessments, fees/charges and special revenue debt, should first be determined.
General Accounting, Auditing and Financial Reporting Policies
The City of Pasco recognizes the need for ensuring accountability for the collection, management and
expenditure of all public funds under its jurisdiction. Strong accounting practices and financial reporting
is essential in ensuring compliance with governing laws, ordinances and procedures. Further, this allows
for timely and accurate reporting to City officials, City Council and the public.
o The City will establish and maintain a high standard of internal controls and accounting
practices.
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o The accounting system will maintain records on a basis consistent with accepted standards for
local government accounting and the State of Washington Budgeting, Accounting, and
Reporting Systems (BARS).
o Annual financial reports will present a summary of financial activity by major types of funds.
Such reports will be available via the City’s website.
o The annual financial report shall conform to Generally Accepted Accounting Principles (GAAP)
and be in the form of a Comprehensive Annual Financial Report (CAFR) as described by the
Government Finance Officers Association (GFOA).
o A fixed asset system will be maintained to identify all City assets, their location, and condition.
o The City will strive to maximize the return on its investments with the primary objective of
preserving capital and use prudent investment practices as detailed in the City’s Investment
Policy.
• The criteria for managing the City’s investment portfolio shall be: a) to maintain liquidity
to meet the City’s cash needs, b) to minimize potential market risks, and c) to maximize
investment returns.
o The City will deposit all funds within 24 hours of receipt as required by the State Constitution.
The City will ensure that City records are audited annually, which will result in the issuance of a
financial opinion. The results of such audit are to be available to the public via the City’s website.
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EDGAR BROWN STADIUM
SOFTBALL COMPLEX AND GESA STADIUM
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FINANCIAL DATA
The City’s 2019-2020 Biennial Budget represents a financial plan that provides detailed estimates of
revenues and expenditures by fund, necessary to finance essential City services. With a focus on
sustainability, available reserves are utilized to fund expenditures that support City Council goals. This
section of the budget provides a combined view of both past and anticipated future revenue and
expenditures for all funds and provides a descriptive narrative of the overall assumptions and trends
that influenced the creation of this budget.
In the sections that follow there is a detailed revenue analysis for each fund type along with tables and
graphs for better visualization.
Financial Analysis
REVENUE – ALL FUNDS
Revenues 2016 Actual 2017 Actual 2018 Budget 2019 Budget 2020 Budget
Taxes 34,727,320$ 37,780,892$ 36,864,295$ 40,357,020$ 41,379,587$
Licenses & Permits 2,674,627 2,761,247 2,632,893 2,820,698 2,821,698
Intergovernmental 5,349,445 14,088,865 17,832,369 12,088,212 20,553,455
Charges Goods & Services 45,014,994 55,516,483 51,716,259 59,736,853 59,186,764
Fines & Penalties 983,276 960,287 983,600 1,036,100 1,036,100
Miscellaneous Rev 7,129,115 4,099,973 6,504,159 34,485,197 18,583,122
Transfers in 10,227,880 6,531,386 8,287,745 30,345,950 7,535,416
Other Source 7,658,829 12,778,652 10,587,930 29,973,317 2,199,081
Total Revenues & Other Financing Sources 113,765,486 134,517,785 135,409,250 210,843,347 153,295,223
Budgeted Beg Fund Balance - - 78,303,043 86,436,391 78,173,482
TOTAL AVAILABLE RESOURCES 113,765,486$ 134,517,785$ 213,712,293$ 297,279,738$ 231,468,705$
-
10,000
20,000
30,000
40,000
50,000
60,000
70,000
TaxesLicense & PermitsIntergovernmentalCharges for ServiceFines & ForfeituresMiscellaneousTransfer InDebt proceedsContributed CapitalOther Sources2019-2020 Budgeted Revenue -All Fund (in thousands)
2019 2020
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Tax Revenue
Tax revenue makes up the City’s second largest revenue source at 22%. The City’s tax revenues include
Retail Sales Tax, Property Tax, Utility Tax, Real Estate Excise Tax, Lodging Tax, Gambling Tax and
Admission Tax. In the 2019-2020 biennium, the General Fund will receive 91% of the City’s tax
revenue, which is necessary to fund essential City services. Since 2014, the City has experienced a surge
in residential and commercial construction and, subsequently, a significant growth in Retail Sales Tax.
In 2019, Council approved the levy of banked Property Tax to provide ongoing funding to replace
several aged City facilities. The City’s Special Revenue Funds receive tax revenues from Utility Tax,
Lodging Tax and Real Estate Excise Tax. Tax revenue is expected to continue the current trend, fueled
by construction and the additional property tax.
License and Permit Revenue
The license and permit revenue is comprised largely of Building Permit revenue, Animal and Business
Licenses, Franchise Fees and Industrial Discharge Permits for wastewater. The General Fund is expected
to receive 79% of the license and permit revenue for the next biennium, which consists of $2.7M in
Building Permit revenue, $1.3M in Business License revenue and $444K in Animal Licenses. The Street
Fund receives Franchise Fees and Street Permits that make up 14% of the 2019-2020 license and permit
revenue and Enterprise Funds receive about 7% of the revenue from Industrial Discharge Permits. The
City anticipates the current upward trend of this revenue will continue through the 2019-2020
biennium.
Intergovernmental Revenue
Intergovernmental revenue consists primarily of Federal and State grants and other governmental
contributions. This category makes up 9% of the City’s total revenue. The General Fund accounts for
approximately 15% of intergovernmental revenue, which is comprised of PUD Privilege allocations,
liquor revenues and public safety grants. Street and Arterial Street Funds receive 10% of
intergovernmental revenue from the Motor Vehicle Excise Tax paid to the State and allocated to cities
on a per capita basis. Other revenues in this category include Community Development Block Grant
Funds and Multi-Modal transportation revenues distributed by the State. The City has been proactive
in seeking grants and other contributions, thus anticipating continued increase in this revenue.
Charges for Goods and Services
The City’s largest source of revenue comes from charges for goods and services, comprising 33% of
the City’s total revenue. The Enterprise Fund receives approximately 48% of the total revenue in this
category, providing multiple utility services to the citizens. The General Fund receives payments for
recreational services, plan check fees, reimbursement for public safety services, and planning and
inspection charges. Special Revenue Funds contribute 20% of the revenue to charges for goods and
services, primarily from impact fees and ambulance transport and monthly utility fees. Internal
payments for cost allocation, medical premiums, vehicle replacement, and vehicle O & M make up
25% of the City’s charges for goods and services. The City anticipates the current upward trend of this
revenue will continue through the 2019-2020 biennium, as it is closely tied to the anticipated
population growth for the City.
Fines and Penalties
Fines and penalties are primarily reported in the General Fund and include traffic and civil infractions.
The Revolving Abatement Fund accounts for 13% of fines and penalties, while the General Fund makes
up 87% of the total. Fines and penalties make up less than 1% of the City’s total revenue. The City
does not anticipate much change in this revenue as it has been historically stable and minimal.
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Miscellaneous Revenues
Investment income, donations, leases and rentals, and the sale of surplus goods traditionally makes up
the bulk of revenue from Miscellaneous Revenue. In the 2019-2020 biennium, 84% of budgeted
Miscellaneous Revenue is for Capital Improvement Plan projects that hope to secure a permanent
funding source in the 2019-2020 biennium. Once a funding source is identified, the budget will be
transferred to the appropriate source.
Transfers In
Transfers between funds are budgeted for grant-related and one-time programs, ongoing subsidies and
approved capital projects. In the 2019-2020 biennium, $32.6M of transfers are budgeted for capital
projects. These transfers are coming from Arterial Streets, Overlay, Park Development and Capital
Improvement Funds to provide funding for multiple streets, parks and facilities projects. These transfers
make up 86% of the revenue in the category for the 2019-2020 biennium.
Other Financing Sources
Other financing sources make up 9% of the City’s overall revenue in the 2019-2020 Biennial Budget.
These revenues consist of capital contributions, inter-fund loan proceeds and repayments and bond
issues or other financing proceeds. In the 2019-2020 biennium, the City plans to issue Local
Improvement District (LID) bonds and Limited Tax General Obligation (LTGO) bonds with a combined
total of $25M. Inter-fund loans are budgeted in the Stadium Fund for $2M and in the Irrigation Fund
for $815K. Capital contributions and inter-fund loan repayments make up the remainder of the budget
for this revenue.
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2019-2020 BUDGETED REVENUE BY TYPE – ALL FUNDS
Fund Taxes License &
Permits Intergov’t Charges for
Services
Fines &
Forfeitures
GENERAL
FUND 74,418,849 4,459,000 4,737,868 15,417,018 1,811,200 SPECIAL REVENUE FUNDS Street 510,297 767,000 2,241,868 351,041 -
Arterial - - 1,077,694 10,000 -
I-182 Impact - - - 500,000 -
Street Overlay 2,046,461 - - - -
CDBG - - 1,677,378 - -
MLK Center - - - - -
Ambulance - - 3,107,720 12,635,684 -
Cemetery - - - 514,800 -
Boulevard Maintenance - - - 270,000 -
Athletics - - - 314,595 -
Golf course - - - 3,157,000 -
Senior Center - - 35,000 30,200 -
Multi-Modal - - 204,139 - -
School Impact - - - 5,000,000 -
Marina - - - - -
Lodging - - - 650,000 -
Litter Abatement - - - 25,000 -
Revolving Abatement - - - 100,000 261,000
TRAC - - - - -
Park Development - - - 1,008,200 -
Capital Improvement
REET 3,510,000 - - - -
Economic Development - - 740,000 - -
Stadium/Convention Ctr - - - - -
Hotel/Motel Excise Tax 1,251,000 - - - DEBT SERVICE LID - - - - - CAPITAL PROJECT General CIP - - 17,262,000 - -
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Fund Miscellaneous
Revenues
Inter-fund
Transfers
Other
Sources
Beginning
Fund Balance
Total
Resources
GENERAL
FUND 1,195,800 455,200 17,250,000 13,290,429 133,035,364 REVENUE FUNDS Street 600 1,579,500 - 3,092 5,453,398
Arterial 10,000 - - 1,564,733 2,662,427
I-182 Impact 10,000 - - 1,062,380 1,572,380
Street Overlay 70,000 - - 4,327,688 6,444,149
CDBG 129,046 - - - 1,806,424
MLK Center 96,216 140,000 - 136,139 372,355
Ambulance 32,000 840,000 - 1,228,550 17,843,954
Cemetery 3,400 - - 40,011 558,211
Boulevard Maintenance 36,263 - 57,000 2,311,220 2,674,483
Athletics 10,000 - - 234,778 559,373
Golf course 561,000 - - 27,000 3,745,000
Senior Center 43,400 484,116 - 16,926 609,642
Multi-Modal 178,113 - - 341,661 723,913
School Impact - - - - 5,000,000
Marina 39,200 - - 82,484 121,684
Lodging 500 - - - 650,500
Litter Abatement 100 10,000 - 19,618 54,718
Revolving Abatement 11,000 - - 328,473 700,473
TRAC 6,000 550,000 - 465,228 1,021,228
Park Development 20,000 - - 2,196,028 3,224,228
Capital Improvement
REET 150,000 - - 7,042,960 10,702,960
Economic Development 2,003,200 - - 1,478,322 4,221,522
Stadium/Convention Ctr 68,600 320,000 2,000,000 445,254 2,833,854
Hotel/Motel Excise Tax - - - - 1,251,000 DEBT SERVICE LID 113,114 750,000 - 420,220 1,283,334 CAPITAL PROJECT General CIP 15,788,500 32,637,244 7,921,000 - 73,608,744
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Fund Taxes License &
Permits Intergov’t Charges for
Services
Fines &
Forfeitures ENTERPRISE FUND Total Utility Fund - 416,396 1,411,000 57,583,906 -
Water - - 75,000 22,271,868 -
Irrigation - - - 3,226,049 -
Sewer - 119,446 - 19,695,526 -
PWRF - 296,950 1,236,000 8,377,654 -
Stormwater - - 100,000 4,012,809 - INTERNAL SERVICE FUNDS Eqpt O&M Govt - - - 3,045,359 -
Eqpt O&M Enterprise - - - 275,932 -
Eqpt Replacement Govt - - - 2,935,906 -
Eqpt Replacement Entp - - - 1,233,452 -
Medical/Dental - - - 13,825,524 -
Central Stores - - - - - FIDUCIARY FUNDS Old Fire Pension - - 147,000 - -
Old Fire OPEB - - - - - PERMANENT FUND Cemetery Endowment - - - 40,000 -
TOTAL 81,736,607 5,642,396 32,641,667 118,923,617 2,072,200
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Fund Miscellaneous
Revenues
Inter-fund
Transfers
Other
Sources
Beginning
Fund
Balance
Total
Resources ENTERPRISE FUND Total Utility Fund 32,209,789 - 4,727,700 22,737,575 119,086,366
Water 1,982,748 - 1,542,700 10,564,230 36,436,546
Irrigation 50,928 - 815,000 366,635 4,458,612
Sewer 12,657,113 - 2,370,000 7,783,967 42,626,052
PWRF 17,509,000 - - 2,972,075 30,391,679
Stormwater 10,000 - - 1,050,668 5,173,477 INTERNAL SERVICE FUNDS Eqpt O&M Govt 12,000 115,306 - 312,453 3,485,118
Eqpt O&M Enterprise - - - 115,306 391,238
Eqpt Replacement Govt 1,312 - 29,134 11,953,885 14,920,237
Eqpt Replacement Entp - - - 5,045,599 6,279,051
Medical/Dental 219,000 - - 2,999,116 17,043,640
Central Stores 110 - - 13,080 13,190 FIDUCIARY FUNDS Old Fire Pension 17,556 - 83,564 2,755,894 3,004,014
Old Fire OPEB 10,000 - 104,000 2,907,441 3,021,441 PERMANENT FUND Cemetery Endowment 22,500 - - 532,848 595,348
TOTAL 53,068,319 37,881,366 32,172,398 86,436,391 450,574,961
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EXPENDITURE – ALL FUNDS
2016 Actual 2017 Actual 2018 Budget 2019 Budget 2020 Budget
Expenditures
Salaries & Wages 25,662,981 28,961,637 30,385,820 32,262,506 33,550,635
Personnel Benefits 10,616,590 10,799,045 11,476,839 11,904,910 12,358,344
Supplies 5,154,870 5,349,495 6,304,335 5,889,442 6,021,348
Services & Charges 29,435,413 31,130,220 32,979,047 35,922,248 34,420,014
Capital Outlays 17,937,733 18,947,206 34,009,002 79,453,155 37,870,177
Debt Services 12,677,114 6,931,444 7,950,901 12,747,572 7,628,982
Inter-fund Payments
for Services 6,612,288 9,028,424 8,609,686 9,136,473 9,344,527
Total Expenditures 108,096,989 111,147,471 131,715,630 187,316,306 141,194,027
Other Financing Sources
(uses)
Transfer Out 10,227,882 6,531,385 8,287,745 31,789,950 7,535,416
Total Expenditures &
Other Financing Uses 118,324,871 117,678,856 140,003,375 219,106,256 148,729,443
Salaries and Benefits
Salaries and benefits are budgeted at approximately $44.1M in 2019 and $45.9M in 2020. The City’s
labor force includes members of four bargaining unions. For the budget years of 2019, all but one of
the labor agreements have been settled. The City is currently in negotiation with the police labor union.
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The most recent collective bargaining agreement for police services will expire as of December 31,
2018. As of the end of 2019, the City’s agreement with the International Union of Operating Engineers
(IUOE) will expire and require negotiation. The 2019 budget includes the addition of one system
analyst in the Information Services Division. No staff level changes are incorporated in the 2020
budget.
Supplies
Citywide supplies account for 3% of the 2019-2020 budget. The 2019 supplies budget is $5.88M. For
2020, the supplies spending is budgeted at $6.02M. Included in the category of supplies are supply
type items like pens and paper, business forms and small equipment. Other examples of supplies include
purchases of fuel, laboratory and medical supplies, inventory items for equipment maintenance, and
uniform purchases.
Services and Charges
While City Staff can perform some services internally, at times it is necessary for the City to receive
services from an outside provider. Some of these services are rendered in the form of ongoing, routine
support. For example, banking services and utilities supplied to our facilities and parks. Other services
are unique and the result of a special agreement. For example, entering into a contractual agreement
for a consultant to perform a rate or cost of service study. The 2019-2020 budget includes $35.9M
and $34.4M of service type expenditures, respectively.
Transfers and Pass Through
Transfers and pass through expenditures are budgeted at $31.8M in 2019 and $7.53M in 2020. The
transfers occur between one City fund and another City fund. Primarily, transfers take place to fund
capital improvements that are accounted for in our Capital Improvement Fund. Annual changes in
capital projects, as outlined in our Capital Improvement Plan, account for the fluctuation of planned
transfers from one year to the next. At a much smaller degree, transfers occur when the General Fund
is supporting another activity. One example of this support is the General Fund’s subsidy of the
Ambulance Fund. Finally, there are certain receipts that are passed through a City fund. For example,
Hotel/Motel Excise Tax, budgeted at $435K annually, is classified as a pass through. It is remitted to
the City and passes through to other beneficiaries.
Capital Outlay
As touched upon in the transfers and pass through narrative above, the City completes a Capital
Improvement Plan annually. Based upon this planning effort, the City prioritizes capital spending.
When deemed prudent, large scale, capital improvement projects are budgeted. For the budget years
2019-2020, the City has included $117.32M of capital spending citywide. In the governmental funds,
the total budgeted projects are $73.08M, or 63%, of the total capital budget. Some of the larger
projects include the construction of two new Fire Stations, construction of a Community Center,
improvement of a core section of our Downtown in the form of the restoration of Peanuts Park, and
numerous, large scale street improvements. The Enterprise Fund projects account for $42.45M, equal
to 36% of the total capital outlay budget of 2019-2020. The remainder of capital outlay cost is within
Internal Service Funds. Examples of the larger projects budgeted in the Enterprise Fund are the
construction of a new River Outfall infrastructure in the Wastewater Treatment Plant, sewer system
improvements in the Broadmoor Area, and infrastructure improvements at the Process Water Reuse
Facility. The City is also the administering agency for the Animal Control Shelter that jointly benefits
the communities of Kennewick, Richland and Pasco. Included in the budgeted capital projects of this
biennium is the construction of a new Animal Shelter. The total expenditure budgeted for that purpose
is $4.34M.
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Debt Service
The Citywide cost of debt service payments, budgeted for the biennium is $12.75M in 2019 and
$7.63M in 2020. The majority of the budget is related to outstanding bonds and the accompanying
payment of principal and interest. When available, the City may choose to self-fund projects via inter-
fund borrowing. Like loan agreements with an outside entity, interest is charged. However, with an
inter-fund loan, the City earns the interest income in the lending fund. This biennium includes two
inter-fund loan distributions. The first of $815K, to be used for the completion of capital projects,
benefits the Irrigation Division. The Water Division is the lender. The second borrowing, totaling $2M,
is to make improvements to Gesa Stadium. It will be paid back to the Equipment Replacement Fund.
In 2019, the Ambulance Fund has budgeted debt service to repay a previously issued inter-fund loan
to the General Fund in the amount of $1.34M.
Inter-fund Payments
Payments to Internal Service Funds total $9.14M in 2019 and $9.34M in 2020. Included in these
payments are equipment repair and replacement of fleet vehicles and equipment, service supplied for
technology support from the Information Services Division, professional services of the Finance and
Engineering Divisions, and Facilities maintenance and repair charges.
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CHIAWANA PARK
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2019-2020 BUDGETED EXPENDITURES BY OBJECT – ALL FUNDS
Fund Personnel Supplies Services Inter-fund
Services
Inter-fund
Transfers
GENERAL
FUND 60,871,039 3,428,183 24,616,063 5,152,936 18,999,116 REVENUE FUNDS Street 1,723,837 798,265 1,444,648 1,254,513 -
Arterial - - - 7,636 1,990,700
I-182 Impact - - - 12,584 158,000
Street Overlay - - - 101,913 4,060,000
CDBG 221,151 2,400 946,373 24,000 612,500
MLK Center 103,650 8,660 97,488 74,130 -
Ambulance 11,834,663 537,095 1,847,019 1,612,768 -
Cemetery 272,280 128,720 60,804 87,292 -
Boulevard Maintenance - - - 18,364 -
Athletics 52,034 86,040 141,870 128,638 -
Golf course - 4,000 2,950,000 638,382 -
Senior Center 341,226 14,200 86,360 148,709 -
Multi-Modal - 20,000 93,404 22,169 300,000
School Impact - - 4,986,000 14,000 -
Marina - - 26,030 1,102 -
Lodging - - 641,507 8,993 -
Litter Abatement - - 30,000 238 -
Revolving Abatement - - 542,200 8,118 -
TRAC - - 550,000 3,344 -
Park Development - - 36,000 25,336 1,380,000
Capital Improvement REET - - - 38,983 8,189,544
Economic Development 335,945 138,145 924,736 38,261 375,000
Stadium/Convention Ctr - - 31,600 19,622 2,000,000
Hotel/Motel Excise Tax - - 342,244 - 870,000 DEBT SERVICE LID - - - 9,463 - CAPITAL PROJECT General CIP - - - 1,702,185 -
57
Fund Capital Debt Services Ending Fund
Balance Total Budget
GENERAL
FUND 739,702 5,225,634 14,002,691 133,035,364 REVENUE FUNDS Street 81,955 - 150,180 5,453,398
Arterial - - 664,091 2,662,427
I-182 Impact - - 1,401,796 1,572,380
Street Overlay - - 2,282,236 6,444,149
CDBG - - - 1,806,424
MLK Center - - 88,427 372,355
Ambulance 87,000 1,340,000 585,409 17,843,954
Cemetery - - 9,115 558,211
Boulevard Maintenance - - 2,380,919 2,674,483
Athletics - - 150,791 559,373
Golf course - - 152,618 3,745,000
Senior Center - - 19,147 609,642
Multi-Modal - - 288,340 723,913
School Impact - - - 5,000,000
Marina - - 94,552 121,684
Lodging - - - 650,500
Litter Abatement - - 24,480 54,718
Revolving Abatement - - 150,155 700,473
TRAC - - 467,884 1,021,228
Park Development - - 1,782,892 3,224,228
Capital Improvement REET - - 2,474,433 10,702,960
Economic Development 261,000 - 2,148,435 4,221,522
Stadium/Convention Ctr - 320,000 462,632 2,833,854
Hotel/Motel Excise Tax - - 38,756 1,251,000 DEBT SERVICE LID - 79,263 1,194,608 1,283,334 CAPITAL PROJECT General CIP 71,906,559 - - 73,608,744
58
Fund Personnel Supplies Services Inter-fund
Services
Inter-fund
Transfers ENTERPRISE FUND Total Utility Fund 12,457,134 4,778,886 17,680,851 7,074,350 -
Water 4,311,050 2,063,890 7,712,389 3,263,191 -
Irrigation 743,191 96,553 1,700,940 610,022 -
Sewer 3,877,342 1,888,733 4,759,633 1,829,684 -
PWRF 1,810,384 640,010 2,910,239 618,022 -
Stormwater 1,715,167 89,700 597,650 753,431 - INTERNAL SERVICE FUNDS Eqpt O&M Govt 1,330,528 1,469,264 266,578 118,058 -
Eqpt O&M Enterprise - 275,932 - - 115,306
Eqpt Replacement Govt - 220,000 - - -
Eqpt Replacement Entp - - - - -
Medical/Dental 83,802 - 11,856,344 115,514 -
Central Stores - 1,000 (11,857) 11,857 - FIDUCIARY FUNDS Old Fire Pension 271,400 - 5,250 3,462 -
Old Fire OPEB 177,706 - 150,750 4,080 - PERMANENT FUND Cemetery Endowment - - - - -
TOTAL 90,076,395 11,910,790 70,342,262 $18,481,000 $39,325,366
59
Fund Capital Debt Services Ending Fund
Balance Total Budget ENTERPRISE FUND Total Utility Fund 42,454,700 11,411,657 23,228,788 119,086,366
Water 4,180,500 5,168,500 9,737,026 36,436,546
Irrigation 773,000 302,500 232,406 4,458,612
Sewer 16,371,000 4,212,818 9,686,842 42,626,052
PWRF 20,321,200 1,727,839 2,363,985 30,391,679
Stormwater 809,000 - 1,208,529 5,173,477 INTERNAL SERVICE FUNDS Eqpt O&M Govt - - 300,690 3,485,118
Eqpt O&M Enterprise - - - 391,238
Eqpt Replacement Govt 1,084,346 2,000,000 11,615,891 14,920,237
Eqpt Replacement Entp 708,070 - 5,570,981 6,279,051
Medical/Dental - - 4,987,980 17,043,640
Central Stores - - 12,190 13,190 FIDUCIARY FUNDS Old Fire Pension - - 2,723,902 3,004,014
Old Fire OPEB - - 2,688,905 3,021,441 PERMANENT FUND Cemetery Endowment - - 595,348 595,348
TOTAL 117,323,332 20,376,554 82,739,262 450,574,961
60
Revenue Source Analysis for Each Major Fund Category
GENERAL FUND REVENUES
The graph below portrays budgeted General Fund revenues by source, expected to be available to
fund General Fund programs for the 2019-2020 biennium. The table reflects the revenue by source
from 2016-2020. Although taxes and charges for goods and services are generally the most significant
sources of income to the General Fund, in 2019 a planned LTGO bond sale will comprise 25% of the
budgeted revenue.
General Fund Revenues 2016 Actual 2017 Actual 2018 Budget 2019 Budget 2020 Budget
Taxes 30,987,198 33,329,261 33,060,476 36,714,021 37,704,828
Licenses & Permits 2,042,239 2,177,235 2,054,200 2,229,500 2,229,500
Intergov Revenues 2,069,452 2,130,300 2,317,438 2,416,110 2,321,758
Charges for Goods and Services 6,315,134 6,932,637 7,093,604 7,618,796 7,798,222
Fines and Forfeits 747,809 788,474 853,100 905,600 905,600
Miscellaneous Revenues 790,853 644,160 528,800 589,600 601,200
Total Revenue 42,952,685 46,002,067 45,907,618 50,473,627 51,561,108
Other Financing Sources 1,147,098 638,000 227,600 17,480,100 230,100
Beginning Fund Balance 17,300,545 14,473,467 13,500,000 13,290,429 13,548,437
Total Available Resources $61,400,328 $61,113,534 $59,635,218 $81,244,156 $65,339,645
Taxes: Sales Tax is the General Fund’s largest revenue stream and includes regular Retail Sales Tax, as
well as Criminal Justice and Public Safety Sales Tax. The latter two taxes are mandated to provide
-
5,000,000
10,000,000
15,000,000
20,000,000
25,000,000
30,000,000
35,000,000
40,000,000
Taxes Licenses &
Permits
Intergov
Revenues
Charges for
Goods and
Services
Fines &
Forfeits
Miscellaneous
Revenues
Other
Financing
Sources
2019-2020 Budgeted General Fund Revenues
2019
Budget2020
Budget
61
public safety services to the citizens of Pasco, while the regular Retail Tax funds all general services.
Since 2014, Sales Tax revenues have trended upward, averaging more than 7% growth annually. This
growth has been fueled by new construction and supported by the City’s many car dealerships. An
8.5% tax on gross revenues of all public utilities is paid to the City on a monthly basis. The City’s
Water, Sewer, Irrigation, Stormwater and Reuse utilities are subject to Utility Tax, as well as companies
who provide natural gas, electricity, phone, cable and garbage services in the City limits. The General
Fund receives 88.23% of Utility Tax revenue, while the Street Fund receives 2.35% and the Overlay
Fund receives 9.42%. Although new home construction generates more users, for many utilities,
extreme cold and hot weather are bigger factors in revenue growth. The City has seen a steady decline
in telephone utility tax since 2014. This is likely due to the competition of many service providers and
the diminishing use of land lines. Although Utility Tax revenue reflects very measured growth, it is a
stable source of recurrent revenue to the City. Statutory mandates only allow the City to levy a 1%
Property Tax annually, plus the value of new construction. In 2016 and 2017, the increase in new
construction drove property tax revenue increases of 6.4% and 5.4% respectively. The budget includes
the decision to utilize $1.86M of banked Property Tax capacity. The additional Property Tax will fund
much needed facility replacements and help to shore up future revenue growth for the City. About
3% of the total tax revenue is comprised of Gambling, Leasehold, and Admission Tax. Taxes make up
54% of the 2019 General Fund revenue, a share that is lower than average of 71% due to proceeds
from future LTGO bond.
Licenses and Permits: Building Permit sales is expected to provide about 61% of the License and Permit
revenue in the 2019-2020 biennium. Building Permit revenue increased by 29% in 2016 and has stayed
consistent through 2017 and 2018 year-to-date. With new construction thriving, Building Permits are
expected to meet or exceed current levels in 2019 and 2020. Business Licenses make up the second
largest component of Licenses and Permits with 28% of the revenue. In 2017, the City recognized a
21% increase in Business Licenses, the first significant increase in license revenue in several years. In
2018, the City restructured the fees for business licensing, charging a base rate, as well as a per employee
assessment. In addition to the restructuring, the City also implemented the mandatory State of
Washington Business Licensing Program early. These changes have brought about a noticeable influx
in licensing revenue for year-to-date 2018 and the trend is expected to continue in future years. Animal
Licenses make up 10% of the revenue and these collections also continue to trend upward. The period
from 2015-2017 saw average growth of 13% in this revenue.
Intergovernmental Revenue: In the General Fund, the intergovernmental revenues are comprised of
State and Federal grants, Liquor Excise Tax and Liquor Board profits, PUD Privilege Tax and
City/County assistance payments. The City will receive $333,333 from the COPS Grant in this biennium
for the hiring of four new police officers. Liquor taxes and profits will make up 42% of the
intergovernmental revenue in the 2019-2020 biennium, contributing $1.98M in revenues. Grant
revenues can vary significantly from year to year; however, the local and State Public Utility District
(PUD) taxes and the liquor revenues provide a stable source of recurring revenue in this category. This
revenue is expected to increase by 4% in 2019.
Charges for Services: The largest source of revenue in charges for services in the General Fund is the
reimbursement of administrative services and engineering charge backs from other funds. In 2017, a
Cost Allocation Study was completed and a new cost allocation model for administrative services was
put into service. The new model increased 2018 revenue by 15% and, in the 2019-2020 biennium, the
General Fund expects to receive $6.3M in revenue. Engineering charge backs make up $3M of the
budgeted 2019-2020 revenue in this category. Other revenues include Plan Check fees, Recreation
Programs, and reimbursement of outside services provided by Police and Fire employees. Charges for
services make up 15% of the General Fund revenue.
62
Fines and Forfeits: Traffic infractions dominate this category, providing 78% of the revenue. In 2019,
if Council approves the City collaborating with Redflex to install red light cameras at two major
intersections, there is the expectation that the cameras will reduce incidents leading to vehicular conflict
at these intersections and the City will see a negligible revenue from this endeavor. Additional service
revenues include trauma care and court-related fines.
Miscellaneous Revenue: This category is comprised of lease and rental income from City facilities and
parks, insurance refunds and other reimbursements, donations, sale of surplus and interest income. The
City is anticipating a 12% increase in this category for 2019 based on current trending of rental incomes
and an expected increase in investment income.
Other Financing Sources: In the General Fund, transfers, sale of assets and debt issuance are the primary
revenues in other financing sources. Revenues in this category tend to vary significantly from one year
to the next because of one-time revenues. In 2019, if Council approves the levy of the banked capacity,
the City plans to issue LTGO bonds to fund the construction of two replacement Fire Stations. The
2019-2020 budgeted revenue in this category consists of the new LTGO bonds and “transfers in” from
the Boulevard Fund and the Block Grant Fund.
SPECIAL REVENUE FUNDS
The City has 24 Special Revenue Funds presented in this budget. Ambulance Service, Arterial Street,
Street, Overlay, and Park Development are some examples of Special Revenue Funds (for a full list see
page 161). These funds are used to account for the proceeds of specific revenue sources that are legally
restricted to expenditure for specific purposes. The graph below portrays budgeted revenues by source
for all Special Revenue Funds for the 2019-2020 biennium. The table reflects the revenue by source
from 2016-2020. Charges for goods and services are the dominant revenue stream in this category,
making up more than 48% of overall revenues.
-
2,000,000
4,000,000
6,000,000
8,000,000
10,000,000
12,000,000
14,000,000
Taxes Licenses &
Permits
Intergov
Revenues
Charges for
Goods and
Services
Fines and
Forfeits
Miscellaneous
Revenues
Other
Financing
Sources
2019-2020 Budgeted Special Revenue Fund Revenues
2019 Budget
2020 Budget
63
Special Revenue Fund Revenues 2016 Actual 2017 Actual 2018 Budget 2019 Budget 2020 Budget
Taxes 3,615,778 4,451,631 3,803,819 3,642,999 3,674,759
Licenses & Permits 473,823 398,420 393,100 384,000 384,000
Intergov Revenues 2,867,846 2,628,513 5,452,931 5,280,602 3,803,197
Charges for Goods and Services 9,201,132 11,488,179 10,865,980 12,421,064 12,145,456
Fines and Forfeits 235,467 171,813 130,500 130,500 130,500
Miscellaneous Revenues 1,912,020 1,796,809 2,124,956 1,756,113 1,722,525
Total Revenue 18,306,066 20,935,365 22,771,286 23,615,278 21,860,437
Other Financing Sources 1,606,085 1,683,242 1,513,484 4,034,500 1,946,116
Beginning Fund Balance 16,710,796 19,550,550 16,258,900 23,352,545 17,488,657
Total Available Resources 36,622,947 42,169,157 40,543,670 51,002,323 41,295,210
Taxes: Real Estate Excise Tax (REET) makes up 48% of the tax category for the Special Revenue Funds,
followed by Utility Tax with 29% and Lodging Tax with 17%. In 2017, REET revenues increased by
30% and are continuing to trend strongly through 2018. The table reflects a slight decrease in 2019-
2020 tax revenue due to the correction of Tourism Promotion Area (TPA) funds that were incorrectly
categorized as tax in previous years. These revenues are expected to continue moderate upward
growth in the 2019-2020 biennium.
Licenses Permits: The Street Fund receives franchise fees from cable providers and issues street and curb
permits to generate the license and permit revenue for Special Revenue Funds. These revenues are
relatively stable and are not inclined to vary significantly from year to year.
Intergovernmental Revenue: These revenues are comprised of State and Federal grants and
entitlements and certain State shared revenues. The bulk of the revenue consists of Motor Vehicle Excise
Tax (MVET), Multi-Modal Funds, and other State and Federal grants and program revenues. In the
2019-2020 Biennial Budget, the Ambulance Fund budgeted $2.7M in Ground Emergency Medical
Transportation (GEMT) reimbursements and $379,300 in Staffing for Adequate Fire and Emergency
Response (SAFER) grant revenues. The GEMT grant is a new revenue source to the City. The program
helps to supplant lost ambulance revenues in lower income cities and are an integral part in offsetting
fund losses and sustaining the ongoing operation of the Ambulance Fund. Street and Arterial Street
Funds estimate receiving $3.3M in MVET revenue, while the Community Development Block Grant
Fund expects to receive $1.68M in program revenues for the 2019-2020 biennium. The upward trend
in this category is primarily due to the new revenues in the Ambulance Fund.
Charges for Goods and Services: The Special Revenue Funds provide a vast and varied array of services
that contribute to this revenue. Revenues include traffic impact fees, ambulance monthly utility and
transport charges, park impact fees, golf charges, recreation program fees, sale of gravesites, headstones
and cemetery services, abatement services and senior health services. In addition to these charges, the
City receives approximately $2.8M annually in pass through revenues for the Tourism Promotion Area
and School Impact Fees. Most revenues in this category grow at a moderate rate, led by population
and economic growth. The Ambulance Fund contributes 52% of the revenue in this category and is
the major source of growth in recent and projected future years. Significant population growth in
recent years made it necessary to increase staffing in the Ambulance Fund and, subsequently, to increase
rates. For the 2019-2020 biennium, the City is budgeting consecutive year rate increases of 4% for the
monthly Ambulance Utility charge.
64
Fines and Forfeits: The Revolving Abatement Fund is the sole contributor to this revenue. The City’s
Code Enforcement Division cites homeowners for code violations of hazardous and unsightly
properties and, in severe cases, where the owner does not respond to citations, the City corrects the
problem and imposes a fine to reimburse the cost of cleanup.
Miscellaneous Revenue: Miscellaneous leases and rentals account for 84% of the revenue in this
category. The Economic Development Fund receives approximately $1M annually in lease revenue
from City-owned crop circles. The Multi-Modal Fund receives monthly lease revenue from Amtrak,
Greyhound and other privately owned bus companies. Other revenues come from the lease of the
post office, the baseball stadium lease, a marina lease, short term rental of City facilities, donations and
investment interest. The crop circle leases are negotiated each year, but most other leases have a multi-
year contract with modest annual increases.
Other Financing Sources: Transfers are the predominant revenue in this category, with an occasional
sale of assets and debt issuance or repayment. In 2019, the significant increase in revenue is due to the
Stadium Fund securing a $2M inter-fund loan to make necessary improvements to the baseball stadium.
The Streets Fund will receive $829,500 in “transfers in” for capital projects in 2019, while the
Ambulance, Martin Luther King Center and Senior Center Funds receive a transfer in from the General
Fund to help mitigate fund expenses.
INTERNAL SERVICE FUNDS
The City uses Internal Service Funds to account for goods and services provided by one fund to other
City funds. The Medical Service Fund collects medical and dental insurance premiums to pay claims for
the City’s self-insured healthcare plan. The Equipment Replacement Funds collect monthly set aside
payments to purchase and replace City vehicles and to fund rental fleets. The Vehicle Operating and
Maintenance Funds are reimbursed for costs associated with repairing and maintaining the City’s fleet
of vehicles. The graph below portrays budgeted revenues by source for all internal service Funds for
the 2019-2020 biennium. The table reflects the revenue by source from 2016-2020.
-
2,000,000
4,000,000
6,000,000
8,000,000
10,000,000
12,000,000
Charges for Goods and Services Miscellaneous Revenues Other Financing Sources
2019-2020 Budgeted Internal Service Fund Revenues
2019 Budget
2020 Budget
65
Internal Service Fund Revenues 2016 Actual 2017 Actual 2018 Budget 2019 Budget 2020 Budget
Charges for Goods and Services 6,060,483 11,449,777 10,030,776 10,570,640 10,745,533
Miscellaneous Revenues 3,482,712 305,020 105,656 113,711 118,711
Total Revenue 9,543,195 11,754,797 10,136,432 10,684,351 10,864,244
Other Financing Sources 496,606 525,938 89,567 129,873 14,567
Beginning Fund Balance 14,890,082 15,989,222 18,261,740 20,439,439 20,261,233
Total Available Resources 24,929,883 28,269,957 28,487,739 31,253,663 31,140,044
Charges for Goods and Services: Medical premiums make up 65% of this revenue, followed by vehicle
replacement at 20% and vehicle operating and maintenance at 15%. Revenues are expected to increase
by 5.3% in 2019, primarily due to budgeted increases in medical premiums that may or may not be
necessary.
Miscellaneous Revenues: These revenues are comprised of investment interest, insurance recoveries,
and refunds and reimbursements. In recent years, certain inter-fund revenues classified as miscellaneous
revenues were reclassified as charges for goods and services.
Other Financing Sources: Inter-fund loan repayments and transfers make up the revenues in this
category. Beginning in 2019, most functions of the Vehicle Maintenance Funds will be combined in
one fund. This change results in a transfer between funds in 2019 of $115,306.
CONSTRUCTION FUNDS
The City has one Governmental Construction Fund that accounts for general projects identified in the
capital budget. For the 2019-2020 biennium, budgeted projects include two Fire Stations, a remodel
of City Hall, Chapel Hill LID, and many other parks, facilities and street projects. The graph below
portrays budgeted revenues by source for the construction Fund for the 2019-2020 biennium. The
table reflects the revenue by source from 2016-2020.
-
5,000,000
10,000,000
15,000,000
20,000,000
25,000,000
30,000,000
35,000,000
40,000,000
Intergov Revenues Miscellaneous Revenues Other Financing Sources
2019-2020 Budgeted Construction Revenues -Governmental
2019 Budget
2020 Budget
66
Construction Fund Revenue 2016 Actual 2017 Actual 2018 Budget 2019 Budget 2020 Budget
Intergov Revenues 343,019 3,192,349 9,398,000 3,102,000 14,160,000
Miscellaneous Revenues - 35,000 4,720,000 8,973,200 6,815,300
Total Revenue 343,019 3,227,349 14,118,000 12,075,200 20,975,300
Other Financing Sources 8,432,675 4,455,223 8,010,145 35,174,544 5,383,700
Beginning Fund Balance (12,933) 225,500 556,633 - -
Total Available Resources 8,762,761 7,908,072 22,684,778 47,249,744 26,359,000
Intergovernmental Revenue: These revenues are comprised of State and Federal grants and
entitlements that are used to fund transportation and recreation projects. The City will utilize $17.2M
in grant revenues to help fund three transportation projects and continue the Citywide Traffic Signal
Upgrades in the 2019-2020 biennium.
Miscellaneous Revenue: The miscellaneous revenue in the Construction Fund budget for the 2019-
2020 Biennial Budget is comprised of two types of revenues. Partnerships and private donations
comprise $2.96M of revenues for the 2019-2020 biennium, while $12.8M is budgeted as a placeholder
for unsecured projects. Management is currently seeking methods of funding these projects in the 2019-
2020 biennium and will budget them as unsecured until a funding source has been identified, at which
time a budget transfer will be initiated to move the funding from miscellaneous to the appropriate
category of revenue.
Other Financing Sources: “Transfers in” make up 80% of the revenue in this category for the 2019-
2020 budget. A $17.2M transfer from General Fund will fund two replacement Fire Stations; the funds
are from a planned LTGO bond issue. Transfers from the Capital Improvement Fund in the amount of
$6.7M will fund portions of 21 parks, facilities and transportation projects in the 2019-2020 budget.
Overlay, Arterial Streets and Traffic Impact Funds will transfer in more than $6.2M to fund
transportation projects. $7.9M in LID bond proceeds has been budgeted for the Chapel Hill LID that
was approved in August 2018. Revenues in this category can vary significantly depending on the
availability of funds.
ENTERPRISE FUNDS
The City has one Utility Fund that incorporates the activity of all utility type departments that the City
operates. This fund includes the operations of water, sewer, irrigation, stormwater and a process water
reuse facility. The following table and graph reflect the amount of revenues received by major source.
67
Enterprise Fund Revenues 2016 Actual 2017 Actual 2018 Budget 2019 Budget 2020 Budget
Intergov Revenues 10,937 68,669 600,000 1,216,000 195,000
Charges for Goods and
Services 23,672,625 25,642,772 26,005,297 29,173,551 28,544,751
Miscellaneous Revenues 6,528,012 5,352,470 1,514,438 2,068,662 2,065,327
Total Revenue 30,211,574 31,063,911 28,119,735 32,458,213 30,805,078
Other Financing Sources 4,002,452 16,069,165 4,243,000 23,695,000 9,390,500
Beginning Working Capital 19,042,602 17,560,515 24,457,191 22,737,575 19,589,195
Total Available Resources 53,256,628 64,693,591 56,819,926 78,890,788 59,784,773
Intergovernmental: This source of revenue is Federal and State grant and program revenue. Beginning
in 2018, the City was the beneficiary of an economic development grant ($550K) from Franklin County
to support the Columbia East Force Main & Lift Station Project at the Process Water Reuse Facility.
Additionally, the City has been awarded a Department of Commerce grant. This revenue of $1.236M
is included in this biennial budget and will be used for the Columbia East Project. The water utility
includes a Department of Ecology grant of $75K for their Aquifer Storage & Recovery Program. Also,
from the Department of Ecology, the stormwater utility anticipates the continuation of an operating
grant of $50K annually.
Charges for services: Charges for services are the fees charged to customers for providing water, sewer,
stormwater and irrigation services. The process water reuse utility charges certain commercial users to
dispose of industrial wastewater that comes from food processing facilities. These recurring services
provide a stable platform of utility revenue to fund operations. The City routinely undertakes rate and
cost of service studies to establish rates for classes of service based upon equitable cost recovery and
prudent system management. Charges for services revenue is approximately 60% of the budgeted
2019-2020 Enterprise Fund revenues. This biennial budget incorporates approved service rate increase
of 3% annually for the water system service and 4% annually for the sewer system users. Of the total
service revenue, 85.2% is contributed by the four utilities that serve all classes of customers. The 85.2%
-
5,000,000
10,000,000
15,000,000
20,000,000
25,000,000
30,000,000
35,000,000
Intergov Revenues Charges for Goods and
Services
Miscellaneous Revenues Other Financing Sources
2019-2020 Budgeted Enterprise Fund Revenues
2019 Budget
2020 Budget
68
is comprised of the following service revenues: water 37.6%, sewer 34.6%, stormwater 7.2% and
irrigation 5.8%. The charges to the Process Water Reuse Facility users represent 13.3% of charges for
services. The remaining incidental fees, like disconnect or field service fees are only 1% of the total
charges for services.
Miscellaneous Revenue: This category of revenue includes charges associated with development
(including fees charged to new users of the utility systems and the value of capital contributions from
developers), investment income, special assessment principal and interest payments, tower rental to
cell phone service providers, and infrequent activity that results from refunds, reimbursements or sales
of surplus materials. Development charges are part of the permitting process for new utility
infrastructure, which brings new utility accounts to the water and sewer systems. Related to these
revenues are donated, developer installed capital, that is gifted to the City. Donated capital has been
significant totaling $4.49M in 2016 and $3.07M in 2017. The recognition of this capital occurs as a
part of the City’s year end closing process and is not budgeted. Therefore, the miscellaneous revenue
included in the budget for the 2019-2020 biennium is a representation of the new development charges
paid by new users of our water and sewer systems.
Other Financing Sources: The Enterprise Fund activities are capital intensive services. As part of the
funding of the capital improvements necessary to support the systems, the fund issues bonds and enters
loan agreements. Included in this revenue source are loan proceeds, revenue bond proceeds, State
revolving loan proceeds and intergovernmental loans. Additionally, this budget includes
approximately $31.97M in unsecured bond or loan proceeds. When available, the City pursues low
interest loans. This effort to pursue low interest support will continue into the new biennium. Based
upon the success or failure of securing low interest funding, the priority and timing of associated capital
projects will be determined. Although a rarity for the Enterprise Fund, transfers are included in this
revenue category.
OTHER FUNDS
The City has two Fiduciary Funds that account for pension and OPEB expense of five pre-LEOFF 1
firefighters. It is estimated that the Pension and OPEB plans have sufficient assets to fully fund the plans
and the only budgeted revenue is investment income and dividends. The City has a permanent
Cemetery Endowment Fund that has assets set aside to maintain the cemetery grounds in future years.
The only budgeted revenue in this fund is investment income.
Debt
Cities use various type of financing tools to pay for large infrastructure projects like water and sewer
systems, fire and police stations, parks etc. Much like a private citizen, the City has a credit rating that
indicates its ability to pay back the borrowed funds. The City’s credit rating as of 2017 is AA-. Existing
debt levels and future needs, as well as statutory limits on borrowing (see debt capacity section), dictate
the City’s ability to issue new debt.
Below are some of the major financing tools available to the City to fund large infrastructure projects:
Bonds: The City Council may authorize the City Manager to sell bonds to raise revenue for capital
improvements. Those bonds are sold on the open market in exchange for cash payments, essentially
functioning as a loan for the City. In selling and managing bonds, the City seeks the advice of both a
bond counsel and an outside financial advisor. Interest rates on bond payments are based on market
69
conditions and the City’s bond rating, determined by private rating agencies. The City’s current bond
rating is AA-, last evaluated in 2017 by S&P Global.
Unlimited Tax General Obligation (UTGO) Bonds: One of the most common methods of financing
capital improvements for local governments is through the issuance of municipal bonds known as
“Unlimited Tax General Obligation Bonds” or “UTGO Bonds.” The voters within the local government
must approve UTGO Bonds. UTGO Bonds are secured by and payable out of annual property taxes,
above and beyond general property taxes, unlimited as to rate or amount. In other words, a local
government is obligated to levy excess property taxes at whatever rate is necessary to repay the UTGO
Bonds. Further, UTGO Bonds constitute a general obligation of the local government, and, as such,
the full faith, credit and resources of the local government are pledged for their repayment.
The approval process requires local government voters to approve the bond ballot proposition at a
properly conducted election. UTGO Bonds must be approved by 60% of the qualified voters within
the local government. In addition, the total number of voters casting ballots at the election cannot be
less than 40% of the number of votes cast in the last state general election. Further, a local government
may only place a bond ballot proposition before its voters twice in any calendar year.
Voted indebtedness for cities may not exceed 2.5% of Assessed Value (AV) for general municipal
purposes (any outstanding non-voted, or councilmanic debt is counted against this 2.5%), 2.5% for
certain utility purposes, and 2.5% for certain parks, open space and economic development purposes.
The total amount of voted and non-voted debt may not exceed 7.5%. The City has significant bonding
capacity, with voted indebtedness being 0.2588% in 2017. The City currently doesn’t have any UTGO
bonds outstanding. The last UTGO bonds issued by the City were in 1999 to fund a library and a fire
station.
Limited Tax General Obligation (LTG) Bonds: Limited Tax General Obligation Bonds are also called
“councilmanic” bonds or non-voted debt. These bonds may be issued by a vote of the legislative body
and require a majority support. Because the voters have not been asked to approve a tax increase to
pay for the principal and interest, existing general Fund revenues must be pledged to pay the debt
service on a LTGO Bond. The City issued $8,795,000 of LTGO bonds in 2015 to build the Pasco Police
and Community Services Building.
Revenue Bond: Another debt financing option to finance projects for any City enterprise, which is self-
supporting like utilities, is Revenue Bonds. Payment comes from user fees; so the debt is not backed by
the full faith and credit of the City. Investors consider these somewhat less secure than general
obligation bonds as well.
Grants and Loans: Some of the funding for larger City capital projects comes from grants and loans
made by Federal and State agencies. Almost all federal funds are ‘passed through’ a State Agency filter.
Some of the major agencies involved in funding grants and loans are the Transportation Improvement
Board (TIB), Washington State Recreation and Conservation Office (RCO), Water Resources Program,
and the Department of Ecology. Parks and Transportation projects are the largest benefactors of such
grants and loans to the City of Pasco. These funding options are typically of lower interest and can be
obtained by either governmental or enterprise funds.
On-Going Revenue: Revenue is created by services like water, sewer, and taxes, etc. These revenues
are used to fund capital projects in their respective areas. The City follows the applicable regulation
around Special Revenue Funds, Enterprise Funds and General Funds.
70
Local Improvement District (LID): A Local Improvement District (LID) is a method by which a group
of property owners can share in the cost of infrastructure improvements. LIDs can be used to help
finance improvements including:
o Street overlays, repair, and construction; o Street lighting;
o Utility expansion (Water, Sewer, Stormwater, Irrigation);
o Overhead power conversion to underground;
o Street beautification and revitalization projects; and
o Park construction and improvements.
DEBT CAPACITY
The total indebtedness for general purposes with or without a vote cannot exceed 2.5% of the value
of the taxable property within the City limits. The maximum limit for general-purpose debt without a
vote (councilmanic) is 1.5%.
Utility revenue bonds do not have such criteria, as utility Funds are treated as a business unit and debt
can be issued if the rates can sustain debt service. The bond interest rates are driven by the total financial
health of, not only the fund, but also the City’s residents and its future needs.
Council has made some prudent financial decisions, which are reflected in the history of the City’s debt
capacity. General-purpose bonded indebtedness capacity for the City for 2018 is $120,022,000 based
on assessed value. The current general-purpose bond for the City is $9,660,000, or 8% of the
maximum allowable debt. It is also important to note that cities historically go through cycles of debt
incurrence with aging facilities, infrastructure and growth.
71
The pattern and speed of Pasco’s growth will result in debt needing to be issued in a cyclical, not
continuous, pattern. The last time the City issued a large amount of debt was in the 1990s to build the
Process Water Reuse Facility (PWRF), a library, and Fire Stations. The exhibit above demonstrates the
variances in which the City has leveraged debt to fund large capital projects over the last quarter
century.
The following table shows the principal and interest payments for the 2019-20 biennium. All funds
with issued debt are included in this table. Please note that the table doesn’t include anticipated debt
issues as well as inter-fund loans.
Debt
Type Fund Description
2019 2020
Principal Interest Total Principal Interest Total
LTGO General
Fund
2011 LTGO
Refunding bonds,
2001
495,000 40,200 535,200 510,000 20,400 530,400
LTGO General
Fund
2015 LTGO Police
Station 335,000 299,700 634,700 350,000 286,300 636,300
Total for General Fund 830,000 339,900 1,169,900 860,000 306,700 1,166,700
Revenue
Bond Utilities 2013A Sewer
Capital Projects 170,000 79,100 249,100 175,000 74,000 249,000
Revenue
Bond Utilities
2013T Reuse
Facility Capital Projects 460,000 237,436 697,436 470,000 223,144 693,144
Revenue
Bond Utilities
2010A Refunding
revenue bond,
2010
305,000 182,500 487,500 320,000 170,000 490,000
Revenue Bond Utilities 2009 Water/Sewer Capital Projects 495,000 250,895 745,895 510,000 230,795 740,795
Revenue
Bond Utilities
2015 Water/Sewer
Capital Projects
and refunding
(2002,2005,2007)
615,000 619,350 1,234,350 640,000 594,750 1,234,750
Revenue
Bond Utilities 2017 Sewer
Improvements - 362,915 362,915 - 362,915 362,915
LTGO Utilities
2016 Refunding
Sewer State
Revolving Loan
1,142,986 11,658 1,154,644 - - -
HAEIFA
C Loan Utilities
Reuse Facility
Expansion and
Improvements
121,754 46,875 168,630 127,612 41,017 168,630
PWTF
Loan Utilities Riverview Trunk
Sewer Intercept 111,141 2,223 113,364 111,141 1,111 112,252
DWSRF
Loan Utilities Columbia Water
Supply Project 394,368 9,469 403,837 394,368 88,733 483,101
Total for Utility Fund $3,815,249 $1,802,422 $5,617,671 $2,748,121 $1,786,465 $4,534,587
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Enterprise Funds – Working Capital
The Utility Fund of the City of Pasco incorporates the utility-based based services provided to citizens
and businesses. The utilities’ activity is accounted for on a different basis than the governmental
services. The operation of the utility services relies upon extensive capital infrastructure. Unlike the
governmental services of the City, the Utility Fund recognizes its capital assets and any associated
liabilities as part of the value of the utility. This value, called its net investment in capital, however, is
not available to fund future spending. Therefore, an important factor of sound budgeting is an
understanding of our working capital. Working capital is the difference between the current assets and
current liabilities. In establishing the budget for the coming biennium, the City considered the utility
fund’s beginning working capital for 2018 as the available support.
An important factor of budgeting in the Utility Fund is the adequate maintenance of any necessary
reserves and proper accounting for any funds meant for specific purposes. Specifically, the Utility Fund
must maintain a sufficient bond reserve to satisfy covenants related to outstanding bonds. Also, the
Utility Fund receives revenues, and at times grant or debt proceeds, that are restricted to be used
exclusively for capital purposes. By narrowing our focus to calculate the available ending fund balance,
or the working capital plus and minus budgeted spending, the City is able to segregate the budget
activity to assess and focus our budget planning efforts.
Over the past many years the Utility Fund has undertaken the systematic implementation of utility rate
increases. 2018 was the final year of planned rate increase based upon a 2015 rate study of the Water
and Sewer Divisions. Similarly, the Irrigation and Stormwater Utility Divisions were evaluated in a rate
study performed in 2017. Based upon those results, Council approved annual rate increases of 3% for
the years 2018 to 2022 for the Irrigation utility. At the same time, a rate plan was approved for the
Stormwater Division that initiated a 15% rate increase in 2018 and 5% annual rate increases for the
years 2019 to 2022.
As part of the budget process, each utility function was evaluated with regard to its ability to meet any
reserve requirements and maintain a sufficient working capital balance. Also, with long-term planning
in mind, City Staff used the biennial budget input to update our rate study model. Based upon the
working capital calculations and the rate study model evaluation, a determination was made that the
water and sewer utility Division rates will require an annual rate increase of 3% and 4%, respectively.
Without the projected rate increases, the projected operating expenses will be greater than projected
operating revenues in the water utility. While the sewer utility Division does benefit in 2020 by the
extinguishment of a sizeable annual debt service payment, the rate increase is necessary to provide
adequate working capital and reserves.
The irrigation utility service’s working capital decreases somewhat in 2020 as compared to previous
years. In 2019, the utility will complete substantial capital improvements related to development
around Chapel Hill Boulevard in West Pasco. The front loading of this large capital cost will draw
down our working capital balance temporarily. As rates continue to be collected, the capital
improvement cost will be offset. Also, planned in 2019 is a comprehensive irrigation system evaluation
project. The completion of this task will impact future decision making.
The Process Water Reuse Facility (PWRF) is accounted for as, and with, a utility. It is, however, a
public/private collaboration to treat industrial waste of food processing facilities located in the City,
thereby diverting this unique waste stream from our municipal Wastewater Treatment Plant. The
73
participants of the PWRF support the costs of operations. The working capital and reserves are
sufficient to fund budgeted operations costs.
As noted previously, the Stormwater utility service is in the beginning years of systematic annual rate
increases. Accordingly, this biennium the Stormwater Utility Division has sufficient working capital to
fund capital improvements.
The working capital reflected in the chart below includes capital reserves related to development fees
and/or bond proceeds. With the value of those capital reserves removed, the working capital balance
is very level, decreasing by 2% from 2016 to 2018 and rebounding to its 2016 level by the close of
2020.
$-
$5
$10
$15
$20
$25
Enterprise FundMillionsWorking Capital -Year End
Actual
2016
Estimated
2018
Budgeted
2020
74
Fund Balance Trends
Fund Balance is a calculation of the difference between the assets and liabilities of a governmental
fund. The governmental funds reported below are the General Fund and Special Revenue Funds. The
General Fund accounts for all City activity not required to be accounted for in another fund, such as a
Special Revenue Fund or a Proprietary Fund. Special Revenue Funds are used to account for and report
specific revenue sources that are limited in use for a specified purpose. Finally, an Enterprise Fund is
business-like and self-financing.
Through prudent financial decisions from Council, implementation of Public Safety Sales Tax and rapid
growth, the General Fund fund balance has been rising steadily since 2013. Construction of a Police
Station from 2015 to 2017 has reduced the unrestricted reserves, but not significantly. The Council has
made decisions to use fund balance only for large capital needs, such as additional funds to complete
the Police Community Services Building and to transfer from Franklin County Emergency Dispatch to
Southeast Communications Center (SECOMM). As the City moves forward with appropriately
equipped and sized public safety facilities, and other infrastructure needs of a growing and aging City,
the goal is to keep this reserve stable.
For many years, Council chose to forego their option to implement allowed Property Tax increases.
Instead that taxing capacity was “banked,” allowing the future implementation of the taxing authority
upon Council approval. With the need to relocate two Fire Stations, the desire to build a new
Community Center on the horizon and ongoing costs associated with the public safety personnel
enhancement this biennium, Council has approved recapturing the banked capacity and, as such, this
budget includes the recognition of an additional $1.8M of Property Tax revenue. The value of the
-
2,000
4,000
6,000
8,000
10,000
12,000
14,000
16,000
201320142015201620172018Budgeted2019Budgeted2020BudgetedThousandsGeneral Fund -Fund Balance
75
budgeted ending fund balance as of 2020 is equal to approximately 105 days’ or 26% of operating
expenses. Recommended level for this reserve is 60 days, or 18% of operating expenses.
-
5,000,000
10,000,000
15,000,000
20,000,000
25,000,000
Actual 2016 Actual 2017 Estimated 2018 Budgeted 2019 Budgeted 2020
Ending Fund Balance
General Fund Special Revenue Funds Enterprise Funds
76
77
2019-2020
BUDGET
SUMMARIES
78
2019-2020 BUDGET SUMMARY – ALL FUNDS
Fund
Budgeted
Beginning
Fund Balance
Revenue Expenditures Budgeted End
Fund Balance
% of Fund
Balance
Change
GENERAL
FUND 13,290,429 119,744,935 119,032,673 14,002,691 5% SPECIAL REVENUE FUNDS Street 3,092 5,450,306 5,303,218 150,180 4757%
Arterial 1,564,733 1,097,694 1,998,336 664,091 -58%
I-182 Impact 1,062,380 510,000 170,584 1,401,796 32%
Street Overlay 4,327,688 2,116,461 4,161,913 2,282,236 -47%
CDBG - 1,806,424 1,806,424 - 0%
MLK Center 136,139 236,216 283,928 88,427 -35%
Ambulance 1,228,550 16,615,404 17,258,545 585,409 -52%
Cemetery 40,011 518,200 549,096 9,115 -77%
Boulevard
Maintenance 2,311,220 363,263 293,564 2,380,919 3%
Athletics 234,778 324,595 408,582 150,791 -36%
Golf course 27,000 3,718,000 3,592,382 152,618 465%
Senior Center 16,926 592,716 590,495 19,147 13%
Multi-Modal 341,661 382,252 435,573 288,340 -16%
School Impact - 5,000,000 5,000,000 - 0%
Pasco Marina 82,484 39,200 27,132 94,552 15%
Lodging - 650,500 650,500 - 0%
Litter Abatement 19,618 35,100 30,238 24,480 25%
Revolving
Abatement 328,473 372,000 550,318 150,155 -54%
TRAC 465,228 556,000 553,344 467,884 1%
Park Development 2,196,028 1,028,200 1,441,336 1,782,892 -19%
Capital
Improvement REET 7,042,960 3,660,000 8,228,527 2,474,433 -65%
Economic
Development 1,478,322 2,743,200 2,073,087 2,148,435 45%
Stadium/Convention
Center 445,254 2,388,600 2,371,222 462,632 4%
Hotel/Motel Excise
Tax - 1,251,000 1,212,244 38,756 0%
79
Fund
Budgeted
Beginning
Fund Balance
Revenue Expenditures Budgeted End
Fund Balance
% of Fund
Balance
Change DEBT SERVICE LID 420,220 863,114 88,726 1,194,608 184% CAPITAL PROJECT General Capital
Improvement - 73,608,744 73,608,744 - 0% ENTERPRISE FUND Total Utility Fund 22,737,575 96,348,791 95,857,578 23,228,788 2%
Water 10,564,230 25,872,316 26,699,520 9,737,026 -8%
Irrigation 366,635 4,091,977 4,226,206 232,406 -37%
Sewer 7,783,967 34,842,085 32,939,210 9,686,842 24%
PWRF 2,972,075 27,419,604 28,027,694 2,363,985 -20%
Stormwater 1,050,668 4,122,809 3,964,948 1,208,529 15% INTERNAL SERVICE FUNDS Equipment O&M
Govt 312,453 3,172,665 3,184,428 300,690 -4%
Equipment O&M
Enterprise 115,306 275,932 391,238 - -100%
Equipment
Replacement Govt 11,953,885 2,966,352 3,304,346 11,615,891 -3%
Equipment
Replacement Entp 5,045,599 1,233,452 708,070 5,570,981 10%
Medical/Dental 2,999,116 14,044,524 12,055,660 4,987,980 66%
Central Stores 13,080 110 1,000 12,190 -7% FIDUCIARY FUNDS Old Fire Pension 2,755,894 248,120 280,112 2,723,902 -1%
Old Fire OPEB 2,907,441 114,000 332,536 2,688,905 -8% PERMANENT FUND Cemetery
Endowment 532,848 62,500 - 595,348 12%
TOTAL 86,436,391 364,138,570 367,835,699 82,739,262
TOTAL BUDGET $450,574,961 $450,574,961
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Changes to Fund Balance
General Fund – While the fund balance is expected to increase during this biennium due to banked
capacity levy, these funds will be assigned to activities that Council has specifically authorized, like debt
service for two Fire Station relocations, possible Community Center construction, and filling the
funding gap after a grant expires for up to seven public safety positions budgeted in the General Fund.
Street Fund – This fund is expecting revenue from the Street Overlay Fund to complete a residential
overlay maintenance program. This program used to be bid out in the past. An overall increase of
4,757%, while large, only amounts to less than $147K in actual funds.
Arterial Fund – A decrease of 58% of fund balance can be attributed to increased activity in arterial
road projects, such as Lewis Street Overpass and Argent Road Widening. The City accumulates fund
balance to complete projects, many times as matching funds to Federal or State grants.
I-182 Impact Fund – An increase of 32% of fund balance can be attributed to decreased project activity.
The City accumulates fund balances to complete projects, many times as matching funds to Federal or
State grants for major eligible projects.
Street Overlay Fund – A decrease of 47% of fund balance can be attributed to increased activity
compared to prior years. The City is focusing on residential overlay maintenance and a pavement
preservation program that drive the majority of the increase in expenses.
Martin Luther King Center Fund – There is a continued decrease in fund balance for the Martin Luther
King Center Fund due to a decrease in subsidy from the General Fund. The City will continue
supporting the fund on an “as needed” basis once fund reserves are depleted.
Ambulance Services Fund – A decrease in fund balance for the Ambulance Services Fund is a problem
that the City is continually working on. Increase in costs which are not currently sustained by incoming
revenue is a major issue. The City is monitoring new revenue from Ground Emergency Medical
Transportation (GEMT), as well as changes to the ambulance billing structure, both implemented in
late 2018, before Council entertains new policy decisions.
Cemetery Fund – An increase in labor costs is the primary factor contributing to a budgeted reduction
in fund balance.
Athletics Fund – A 36% decrease in the Athletics Fund is related to increased cost in traffic control
costs, as well as one-time expenses like fence repairs. The City will continue to monitor this fund and
propose changes to increase revenue when needed.
Golf Course Fund – An increase in fund balance in the Golf Course Fund is mainly due to expected
increase in revenue at a rate faster than expenses. An increase of 465% only amounts to $126K in
actual funds.
Senior Center Fund – A 13% increase to fund balance represents $2K and cannot be contributed to
any specific factor.
Multi-Modal Fund – A decrease in the Multi-Modal Fund is due to a one-time expense of $300K to
conduct a Transportation Study.
81
Marina Fund – A 15% increase in fund balance is primarily due to expected excess of revenue over
expense.
Litter Abatement Fund – A 25% increase in fund balance is primarily due to expected excess of revenue
over expense. An increase of 25% amounts to less than $5K in actual funds.
Revolving Abatement Fund – The decrease in fund balance is due to a policy change to account for
bad debt expense each year.
Park Development Fund – A decrease of 65% of fund balance can be attributed to increased activity
in park projects such as Road 84 and Chapel Hill. The City accumulates fund balances to complete
major projects.
Capital Improvement (REET) Fund – A decrease of 19% of fund balance can be attributed to increased
activity in capital projects such as the City Hall remodel, the Animal Control Facility, Chapel Hill
Boulevard Extension, etc. The City accumulates fund balances to complete major projects.
Economic Development Fund – An increase in fund balance is due to revenue exceeding expenses.
However, the fund includes farm circles and irrigation implements that require significant capital
investment. Fund reserve is accumulated with such forthcoming investment in mind.
Local Improvement District (LID) Fund – The LID Fund will service a new Chapel Hill LID district,
accounting for the majority of the increase.
Equipment O&M Enterprise Fund – A decrease in fund balance is due solely to discontinuation of the
fund, its prior purpose was of accounting for O & M cost. The City has moved to a more efficient
manner of allocating costs between Government and Enterprise vehicles. The fund will remain active
to accommodate pass through transactions.
Medical/Dental Fund – An increase of 66% in the Medical/Dental fund balance is on trend. The City
is self-insured and a healthy growth in fund balance is required and needed to account for growing
medical costs.
Cemetery Endowment – An increase of 12% in the Cemetery Endowment Fund is on trend and
expected to grow in future. City is not currently planning to withdraw any funds eligible per contract.
82
2019 Budget Summary – All Funds
Fund
2019
Beginning
Fund Balance
2019
Resources
2019
Expenditures
2019
Budgeted
End Fund
Balance
Net Change
in Fund
Balance
GENERAL
FUND 13,290,429 67,953,727 67,695,719 13,548,437 258,008 SPECIAL REVENUE FUNDS Street 3,092 2,924,746 2,832,963 94,875 91,783
Arterial 1,564,733 542,563 203,725 1,903,571 338,838
I-182 Impact 1,062,380 255,000 6,139 1,311,241 248,861
Street Overlay 4,327,688 1,049,770 1,355,907 4,021,551 (306,137)
CDBG - 958,295 958,295 - -
MLK Center 136,139 117,804 140,512 113,431 (22,708)
Ambulance 1,228,550 8,987,443 9,165,313 1,050,680 (177,870)
Cemetery 40,011 257,700 268,963 28,748 (11,263)
Boulevard
Maintenance 2,311,220 188,744 146,558 2,353,406 42,186
Athletics 234,778 161,590 202,974 193,394 (41,384)
Golf course 27,000 1,859,000 1,796,353 89,647 62,647
Senior Center 16,926 299,900 296,921 19,905 2,979
Multi-Modal 341,661 189,363 367,450 163,574 (178,087)
School Impact - 2,500,000 2,500,000 - -
Pasco Marina 82,484 19,600 13,552 88,532 6,048
Lodging - 325,250 325,250 - -
Litter Abatement 19,618 17,550 15,116 22,052 2,434
Revolving Abatement 328,473 186,000 275,060 239,413 (89,060)
Trade Recreation
Agriculture Center 465,228 278,000 276,631 466,597 1,369
Park Development 2,196,028 514,100 990,359 1,719,769 (476,259)
Capital Improvement
REET 7,042,960 1,825,000 7,198,560 1,669,400 (5,373,560)
Economic
Development 1,478,322 1,371,560 1,384,332 1,465,550 (12,772)
Stadium/Convention
Center 445,254 2,194,300 2,185,611 453,943 8,689
Hotel/Motel Excise
Tax - 625,500 606,122 19,378 19,378
83
Fund
2019
Beginning
Fund Balance
2019
Resources
2019
Expenditures
2019
Budgeted
End Fund
Balance
Net Change
in Fund
Balance DEBT SERVICE LID 420,220 812,751 51,360 1,181,611 761,391 CAPITAL PROJECT General Capital
Improvement - 47,249,744 47,249,744 - - ENTERPRISE FUND Utility 22,737,575 56,153,213 59,301,593 19,589,195 (3,148,380)
Water 10,564,230 12,990,051 13,961,918 9,592,363 (971,867)
Irrigation 366,635 2,308,032 2,476,965 197,702 (168,933)
Sewer 7,783,967 18,028,889 19,434,569 6,378,287 (1,405,680)
PWRF 2,972,075 20,825,409 21,541,934 2,255,550 (716,525)
Stormwater 1,050,668 2,000,832 1,886,207 1,165,293 114,625 INTERNAL SERVICE FUNDS Equipment O&M
Govt 312,453 1,620,776 1,596,051 337,178 24,725
Equipment O&M
Enterprise 115,306 136,600 251,906 - (115,306)
Equipment
Replacement Govt 11,953,885 1,478,718 2,505,332 10,927,271 (1,026,614)
Equipment
Replacement Entp 5,045,599 625,382 655,600 5,015,381 (30,218)
Medical/Dental 2,999,116 6,952,693 5,983,041 3,968,768 969,652
Central Stores 13,080 55 500 12,635 (445) FIDUCIARY FUNDS Old Fire Pension 2,755,894 123,910 137,839 2,741,965 (13,929)
Old Fire OPEB 2,907,441 57,000 164,905 2,799,536 (107,905) PERMANENT FUND Cemetery
Endowment 532,848 30,000 - 562,848 30,000
TOTAL 86,436,391 210,843,347 219,106,256 78,173,482 (8,262,909)
TOTAL BUDGET $297,279,738 $297,279,738
84
2020 Budget Summary – All Funds
Fund
2020
Beginning
Fund Balance
2020
Resources
2020
Expenditures
2020
Budgeted
End Fund
Balance
Net Change
in Fund
Balance
GENERAL
FUND 13,548,437 51,791,208 51,336,954 14,002,691 454,254 SPECIAL REVENUE FUNDS Street 94,875 2,525,560 2,470,255 150,180 55,305
Arterial 1,903,571 555,131 1,794,611 664,091 (1,239,480)
I-182 Impact 1,311,241 255,000 164,445 1,401,796 90,555
Street Overlay 4,021,551 1,066,691 2,806,006 2,282,236 (1,739,315)
CDBG - 848,129 848,129 - -
MLK Center 113,431 118,412 143,416 88,427 (25,004)
Ambulance 1,050,680 7,627,961 8,093,232 585,409 (465,271)
Cemetery 28,748 260,500 280,133 9,115 (19,633)
Boulevard
Maintenance 2,353,406 174,519 147,006 2,380,919 27,513
Athletics 193,394 163,005 205,608 150,791 (42,603)
Golf course 89,647 1,859,000 1,796,029 152,618 62,971
Senior Center 19,905 292,816 293,574 19,147 (758)
Multi-Modal 163,574 192,889 68,123 288,340 124,766
School Impact - 2,500,000 2,500,000 - -
Pasco Marina 88,532 19,600 13,580 94,552 6,020
Lodging - 325,250 325,250 - -
Litter Abatement 22,052 17,550 15,122 24,480 2,428
Revolving Abatement 239,413 186,000 275,258 150,155 (89,258)
Trade Recreation
Agriculture Center 466,597 278,000 276,713 467,884 1,287
Park Development 1,719,769 514,100 450,977 1,782,892 63,123
Capital Improvement
REET 1,669,400 1,835,000 1,029,967 2,474,433 805,033
Economic
Development 1,465,550 1,371,640 688,755 2,148,435 682,885
Stadium/Convention
Center 453,943 194,300 185,611 462,632 8,689
Hotel/Motel Excise
Tax 19,378 625,500 606,122 38,756 19,378
85
Fund
2020
Beginning
Fund Balance
2020
Resources
2020
Expenditures
2020
Budgeted
End Fund
Balance
Net Change
in Fund
Balance DEBT SERVICE LID 1,181,611 50,363 37,366 1,194,608 12,997 CAPITAL PROJECT General Capital
Improvement - 26,359,000 26,359,000 - - ENTERPRISE FUND Total Utility Fund 19,589,195 40,195,578 36,555,985 23,228,788 3,639,593
Water 9,592,363 12,882,265 12,737,602 9,737,026 144,663
Irrigation 197,702 1,783,945 1,749,241 232,406 34,704
Sewer 6,378,287 16,813,196 13,504,641 9,686,842 3,308,555
PWRF 2,255,550 6,594,195 6,485,760 2,363,985 108,435
Stormwater 1,165,293 2,121,977 2,078,741 1,208,529 43,236 INTERNAL SERVICE FUNDS Equipment O&M
Govt 337,178 1,551,889 1,588,377 300,690 (36,488)
Equipment O&M
Enterprise - 139,332 139,332 - -
Equipment
Replacement Govt 10,927,271 1,487,634 799,014 11,615,891 688,620
Equipment
Replacement Entp 5,015,381 608,070 52,470 5,570,981 555,600
Medical/Dental 3,968,768 7,091,831 6,072,619 4,987,980 1,019,212
Central Stores 12,635 55 500 12,190 (445) FIDUCIARY FUNDS Old Fire Pension 2,741,965 124,210 142,273 2,723,902 (18,063)
Old Fire OPEB 2,799,536 57,000 167,631 2,688,905 (110,631) PERMANENT FUND Cemetery Endowment 562,848 32,500 - 595,348 32,500
TOTAL 78,173,482 153,295,223 148,729,443 82,739,262 4,565,780
TOTAL BUDGET $231,468,705 $231,468,705
86
Comparative Budget Summary – General Fund
2016 Actual 2017 Actual 2018 Budget 2019 Budget 2020 Budget
REVENUES
Taxes:
Property 7,803,698 7,963,302 8,182,758 10,561,963 10,987,008
Sales & Use 14,055,885 14,838,955 14,343,740 15,352,183 15,771,026
Utility 7,965,282 9,274,980 9,318,808 9,583,525 9,725,394
Other 1,162,334 1,252,023 1,215,170 1,216,350 1,221,400
License & Permits 2,042,238 2,177,235 2,054,200 2,229,500 2,229,500
Intergovernmental 2,069,452 2,130,297 2,317,438 2,416,110 2,321,758
Charges for Service 6,315,133 6,932,636 7,093,604 7,618,796 7,798,222
Fines & Forfeitures 747,808 788,474 853,100 905,600 905,600
Miscellaneous 783,254 637,067 523,800 589,600 601,200
Total Revenues 42,945,084 45,994,969 45,902,618 50,473,627 51,561,108
Expenditures
Salaries & Wages 17,988,642 20,221,051 20,364,853 21,814,599 22,762,365
Personnel Benefits 6,873,743 7,388,931 7,543,543 7,981,352 8,312,723
Supplies 1,268,353 1,344,773 2,471,968 1,736,689 1,691,494
Services & Charges 10,496,578 11,081,003 11,491,210 12,339,201 12,276,892
Capital Outlays 264,714 166,168 170,704 363,451 376,251
Debt Services 1,199,430 1,182,947 1,166,700 2,614,417 2,611,217
Inter-fund Payments
for Services 1,628,421 3,746,910 2,360,811 2,536,010 2,616,896
Total Expenditures 39,719,881 45,131,783 45,569,789 49,385,719 50,647,838
87
2016 Actual 2017 Actual 2018 Budget 2019 Budget 2020 Budget
OTHER FINANCING SOURCES
Insurance Recoveries 7,599 7,094 5,000 2,500 2,500
Bond Proceeds - - - 17,250,000 -
Proceeds from Sale of Capital Asset 955,431 - - - -
Transfer In
From Fund 161
Blvd Maint for Facility (Vehicle) 75,000 45,000 12,600 12,600 12,600
From Fund 161
Blvd Maint for Facility (Staff) 48,667 125,000 125,000 125,000 125,000
From Fund 140
CDBG for Code Enf Staff 48,000 48,000 70,000 70,000 70,000
From Fund 140
CDBG for Civic Center 20,000 20,000 20,000 20,000 20,000
From Fund 193
REET for Sidewalks - 100,000 - - -
From Fund 200
LID Guarantee for Sidewalks - 300,000 - - -
Transfer Out
To Fund 110
Street Sidewalk - (587,000) - - -
To Fund 145
MLK Center Subsidy (100,000) (100,000) (50,000) (50,000) (50,000)
To Fund 150
Ambulance Subsidy (420,000) (420,000) (420,000) (420,000) (420,000)
To Fund 160
Cemetery Subsidy (60,000) - - - -
To Fund 170
Senior Center Subsidy (220,000) (201,000) (250,000) (210,000) (214,116)
To Fund 189
Liter Abatement Subsidy (5,000) (5,000) (5,000) (5,000) (5,000)
To Fund 200
LID Guarantee - - - - -
To Fund 367
Levee Lowering Sacajawea Trail - - (50,000) - -
To Fund 367
CIP projects (6,235,858) (1,089,716) - (17,625,000) -
Net Change in Fund Balance (2,660,958) (894,436) (209,571) 258,008 454,254
Budgeted Fund Balances - Beginning 13,500,000 13,290,429 13,548,437
Budgeted Fund Balances - Ending 13,290,429 13,548,437 14,002,691
88
- 5,000 10,000 15,000 20,000 25,000 30,000 35,000 40,000Taxes
License & Permits
Intergovernmental
Charges for Service
Fines & Forfeitures
Transfer in
Debt proceeds
Miscellaneous
2019-2020 Budgeted Revenue -General Fund (in thousands)
2020
2019
- 5,000 10,000 15,000 20,000 25,000Salaries & Wages
Personnel Benefits
Supplies
Services & Charges
Capital Outlays
Debt Services
Transfer out
Interfund Payments
for Services
2019-2020 Budgeted Expenditure -General Fund (in thousands)
2020
2019
89
SUN WILLOWS GOLF COURSE
VOLUNTEER PARK
90
2019-2020 Budgeted Revenue by Type – All Funds
Fund Taxes License &
Permits Intergov’t Charges for
Services
Fine &
Forfeitures
GENERAL
FUND 74,418,849 4,459,000 4,737,868 15,417,018 1,811,200 SPECIAL REVENUE FUNDS Street 510,297 767,000 2,241,868 351,041 -
Arterial - - 1,077,694 10,000 -
I-182 Impact - - - 500,000 -
Street Overlay 2,046,461 - - - -
CDBG - - 1,677,378 - -
MLK Center - - - - -
Ambulance - - 3,107,720 12,635,684 -
Cemetery - - - 514,800 -
Boulevard
Maintenance - - - 270,000 -
Athletics - - - 314,595 -
Golf course - - - 3,157,000 -
Senior Center - - 35,000 30,200 -
Multi-Modal - - 204,139 - -
School Impact - - - 5,000,000 -
Pasco Marina - - - - -
Lodging - - - 650,000 -
Litter Abatement - - - 25,000 -
Revolving Abatement - - - 100,000 261,000
Trade Recreation
Agriculture Center - - - - -
Park Development - - - 1,008,200 -
Capital Improvement
REET 3,510,000 - - - -
Economic
Development - - 740,000 - -
Stadium/Convention
Center - - - - -
Hotel/Motel Excise
Tax 1,251,000 - - -
91
Fund Taxes License &
Permits Intergov’t Charges for
Services
Fine &
Forfeitures DEBT SERVICE LID - - - - - CAPITAL PROJECT General Capital
Improvement - - 17,262,000 - - ENTERPRISE FUND Total Utility Fund - 416,396 1,411,000 57,583,906 -
Water - - 75,000 22,271,868 -
Irrigation - - - 3,226,049 -
Sewer - 119,446 - 19,695,526 -
PWRF - 296,950 1,236,000 8,377,654 -
Stormwater - - 100,000 4,012,809 - INTERNAL SERVICE FUNDS Equipment O&M
Govt - - - 3,045,359 -
Equipment O&M
Enterprise - - - 275,932 -
Equipment
Replacement Govt - - - 2,935,906 -
Equipment
Replacement Entp - - - 1,233,452 -
Medical/Dental - - - 13,825,524 -
Central Stores - - - - - FIDUCIARY FUNDS Old Fire Pension - - 147,000 - -
Old Fire OPEB - - - - - PERMANENT FUND Cemetery Endowment - - - 40,000 -
TOTAL 81,736,607 5,642,396 32,641,667 118,923,617 2,072,200
92
2019-2020 Budgeted Revenue by Type – All Funds (cont.)
Fund Misc.
Revenues
Inter-fund
Transfers Other Sources Budgeted Beg
Fund Balance
Total
Resources
GENERAL
FUND 1,195,800 455,200 17,250,000 13,290,429 133,035,364 SPECIAL REVENUE FUNDS Street 600 1,579,500 - 3,092 5,453,398
Arterial 10,000 - - 1,564,733 2,662,427
I-182 Impact 10,000 - - 1,062,380 1,572,380
Street Overlay 70,000 - - 4,327,688 6,444,149
CDBG 129,046 - - - 1,806,424
MLK Center 96,216 140,000 - 136,139 372,355
Ambulance 32,000 840,000 - 1,228,550 17,843,954
Cemetery 3,400 - - 40,011 558,211
Boulevard
Maintenance 36,263 - 57,000 2,311,220 2,674,483
Athletics 10,000 - - 234,778 559,373
Golf course 561,000 - - 27,000 3,745,000
Senior Center 43,400 484,116 - 16,926 609,642
Multi-Modal 178,113 - - 341,661 723,913
School Impact - - - - 5,000,000
Pasco Marina 39,200 - - 82,484 121,684
Lodging 500 - - - 650,500
Litter Abatement 100 10,000 - 19,618 54,718
Revolving Abatement 11,000 - - 328,473 700,473
Trade Recreation
Agriculture Center 6,000 550,000 - 465,228 1,021,228
Park Development 20,000 - - 2,196,028 3,224,228
Capital Improvement
REET 150,000 - - 7,042,960 10,702,960
Economic
Development 2,003,200 - - 1,478,322 4,221,522
Stadium/Convention
Center 68,600 320,000 2,000,000 445,254 2,833,854
Hotel/Motel Excise
Tax - - - - 1,251,000
93
Fund Misc.
Revenues
Inter-fund
Transfers Other Sources Budgeted Beg
Fund Balance
Total
Resources DEBT SERVICE LID 113,114 750,000 - 420,220 1,283,334 CAPITAL PROJECT General Capital
Improvement 15,788,500 32,637,244 7,921,000 - 73,608,744 ENTERPRISE FUND Total Utility Fund 32,209,789 - 4,727,700 22,737,575 119,086,366
Water 1,982,748 - 1,542,700 10,564,230 36,436,546
Irrigation 50,928 - 815,000 366,635 4,458,612
Sewer 12,657,113 - 2,370,000 7,783,967 42,626,052
PWRF 17,509,000 - - 2,972,075 30,391,679
Stormwater 10,000 - - 1,050,668 5,173,477 INTERNAL SERVICE FUNDS Equipment O&M
Govt 12,000 115,306 - 312,453 3,485,118
Equipment O&M
Enterprise - - - 115,306 391,238
Equipment
Replacement Govt 1,312 - 29,134 11,953,885 14,920,237
Equipment
Replacement Entp - - - 5,045,599 6,279,051
Medical/Dental 219,000 - - 2,999,116 17,043,640
Central Stores 110 - - 13,080 13,190 FIDUCIARY FUNDS Old Fire Pension 17,556 - 83,564 2,755,894 3,004,014
Old Fire OPEB 10,000 - 104,000 2,907,441 3,021,441 PERMANENT FUND Cemetery Endowment 22,500 - - 532,848 595,348
TOTAL 53,068,319 37,881,366 32,172,398 86,436,391 450,574,961
94
2019 Budgeted Revenue by Type – All Funds
Fund Taxes License &
Permits Intergov’t Charges for
Services
Fine &
Forfeitures
GENERAL
FUND 36,714,021 2,229,500 2,416,110 7,618,796 905,600 SPECIAL REVENUE FUNDS Street 252,729 383,000 1,108,176 351,041 -
Arterial - - 532,563 5,000 -
I-182 Impact - - - 250,000 -
Street Overlay 1,014,770 - - - -
CDBG - - 881,599 - -
MLK Center - - - - -
Ambulance - - 2,269,210 6,282,233 -
Cemetery - - - 256,000 -
Boulevard
Maintenance - - - 135,000 -
Athletics - - - 156,590 -
Golf course - - - 1,578,500 -
Senior Center - - 17,500 15,100 -
Multi-Modal - - 101,554 - -
School Impact - - - 2,500,000 -
Pasco Marina - - - - -
Lodging - - - 325,000 -
Litter Abatement - - - 12,500 -
Revolving Abatement - - - 50,000 130,500
Trade Recreation
Agriculture Center - - - - -
Park Development - - - 504,100 -
Capital Improvement
REET 1,750,000 - - - -
Economic
Development - - 370,000 - -
Stadium/Convention
Center - - - - -
Hotel/Motel Excise
Tax 625,500 - - - -
95
Fund Taxes License &
Permits Intergov’t Charges for
Services
Fine &
Forfeitures DEBT SERVICE LID - - - - - CAPITAL PROJECT General Capital
Improvement - - 3,102,000 - - ENTERPRISE FUND Total Utility Fund - 208,198 1,216,000 29,106,353 -
Water - - 75,000 11,068,577 -
Irrigation - - - 1,582,568 -
Sewer - 59,723 - 9,778,442 -
PWRF - 148,475 1,091,000 4,730,934 -
Stormwater - - 50,000 1,945,832 - INTERNAL SERVICE FUNDS Equipment O&M
Govt - - - 1,499,470 -
Equipment O&M
Enterprise - - - 136,600 -
Equipment
Replacement Govt - - - 1,463,495 -
Equipment
Replacement Entp - - - 625,382 -
Medical/Dental - - - 6,845,693 -
Central Stores - - - - - FIDUCIARY FUNDS Old Fire Pension - - 73,500 - -
Old Fire OPEB - - - - - PERMANENT FUND Cemetery Endowment - - - 20,000 -
TOTAL 40,357,020 2,820,698 12,088,212 59,736,853 1,036,100
96
2019 Budgeted Revenue by Type – All Funds (cont.)
Fund Misc.
Revenues
Inter-fund
Transfers Other Sources Budgeted Beg
Fund Balance
Total
Resources
GENERAL
FUND 592,100 227,600 17,250,000 13,290,429 81,244,156 SPECIAL REVENUE FUNDS Street 300 829,500 - 3,092 2,927,838
Arterial 5,000 - - 1,564,733 2,107,296
I-182 Impact 5,000 - 1,062,380 1,317,380
Street Overlay 35,000 - 4,327,688 5,377,458
CDBG 76,696 - - - 958,295
MLK Center 47,804 70,000 - 136,139 253,943
Ambulance 16,000 420,000 - 1,228,550 10,215,993
Cemetery 1,700 - - 40,011 297,711
Boulevard
Maintenance 18,744 - 35,000 2,311,220 2,499,964
Athletics 5,000 - - 234,778 396,368
Golf course 280,500 - - 27,000 1,886,000
Senior Center 27,300 240,000 - 16,926 316,826
Multi-Modal 87,809 - - 341,661 531,024
School Impact - - - - 2,500,000
Pasco Marina 19,600 - - 82,484 102,084
Lodging 250 - - - 325,250
Litter Abatement 50 5,000 - 19,618 37,168
Revolving Abatement 5,500 - - 328,473 514,473
Trade Recreation
Agriculture Center 3,000 275,000 - 465,228 743,228
Park Development 10,000 - - 2,196,028 2,710,128
Capital Improvement
REET 75,000 - - 7,042,960 8,867,960
Economic
Development 1,001,560 - - 1,478,322 2,849,882
Stadium/Convention
Center 34,300 160,000 2,000,000 445,254 2,639,554
Hotel/Motel Excise
Tax - - - - 625,500
97
Fund Misc.
Revenues
Inter-fund
Transfers Other Sources Budgeted Beg
Fund Balance
Total
Resources DEBT SERVICE LID 62,751 750,000 - 420,220 1,232,971 CAPITAL PROJECT General Capital
Improvement 8,973,200 27,253,544 7,921,000 - 47,249,744 ENTERPRISE FUND Total Utility Fund 22,963,562 - 2,659,100 22,737,575 78,890,788
Water 1,072,374 - 774,100 - 9,592,363
Irrigation 25,464 - 700,000 - 197,702
Sewer 7,005,724 - 1,185,000 - 6,378,287
PWRF 14,855,000 - - - 2,255,550
Stormwater 5,000 - - - 1,165,293 INTERNAL SERVICE FUNDS Equipment O&M
Govt 6,000 115,306 - 312,453 1,933,229
Equipment O&M
Enterprise - - - 115,306 251,906
Equipment
Replacement Govt 656 - 14,567 11,953,885 13,432,603
Equipment
Replacement Entp - - - 5,045,599 5,670,981
Medical/Dental 107,000 - - 2,999,116 9,951,809
Central Stores 55 - - 13,080 13,135 FIDUCIARY FUNDS Old Fire Pension 8,760 - 41,650 2,755,894 2,879,804
Old Fire OPEB 5,000 - 52,000 2,907,441 2,964,441 PERMANENT FUND Cemetery Endowment 10,000 - - 532,848 562,848
TOTAL 34,485,197 30,345,950 29,973,317 86,436,391 297,279,738
98
2020 Budgeted Revenue by Type – All Funds
Fund Taxes License &
Permits Intergov’t Charges for
Services
Fine &
Forfeitures
GENERAL
FUND 37,704,828 2,229,500 2,321,758 7,798,222 905,600 SPECIAL REVENUE FUNDS Street 257,568 384,000 1,133,692 - -
Arterial - - 545,131 5,000 -
I-182 Impact - - - 250,000 -
Street Overlay 1,031,691 - - - -
CDBG - - 795,779 - -
MLK Center - - - - -
Ambulance - - 838,510 6,353,451 -
Cemetery - - - 258,800 -
Boulevard
Maintenance - - - 135,000 -
Athletics - - - 158,005 -
Golf course - - - 1,578,500 -
Senior Center - - 17,500 15,100 -
Multi-Modal - - 102,585 - -
School Impact - - - 2,500,000 -
Pasco Marina - - - - -
Lodging - - - 325,000 -
Litter Abatement - - - 12,500 -
Revolving Abatement - - - 50,000 130,500
Trade Recreation
Agriculture Center - - - - -
Park Development - - - 504,100 -
Capital Improvement
REET 1,760,000 - - - -
Economic
Development - - 370,000 - -
Stadium/Convention
Center - - - - -
Hotel/Motel Excise
Tax 625,500 - - - -
99
Fund Taxes License &
Permits Intergov’t Charges for
Services
Fine &
Forfeitures DEBT SERVICE LID - - - - - CAPITAL PROJECT General Capital
Improvement - - 14,160,000 - - ENTERPRISE FUND Total Utility Fund - 208,198 195,000 28,477,553 -
Water - - - 11,203,291 -
Irrigation - - - 1,643,481 -
Sewer - 59,723 - 9,917,084 -
PWRF - 148,475 145,000 3,646,720 -
Stormwater - - 50,000 2,066,977 - INTERNAL SERVICE FUNDS Equipment O&M
Govt - - - 1,545,889 -
Equipment O&M
Enterprise - - - 139,332 -
Equipment
Replacement Govt - - - 1,472,411 -
Equipment
Replacement Entp - - - 608,070 -
Medical/Dental - - - 6,979,831 -
Central Stores - - - - - FIDUCIARY FUNDS Old Fire Pension - - 73,500 - -
Old Fire OPEB - - - - - PERMANENT FUND Cemetery Endowment - - - 20,000 -
TOTAL 41,379,587 2,821,698 20,553,455 59,186,764 1,036,100
100
2020 Budgeted Revenue by Type – All Funds (cont.)
Fund Misc.
Revenues
Inter-fund
Transfers Other Sources Budgeted Beg
Fund Balance
Total
Resources
GENERAL
FUND 603,700 227,600 - 13,548,437 65,339,645 SPECIAL REVENUE FUNDS Street 300 750,000 - 94,875 2,620,435
Arterial 5,000 - - 1,903,571 2,458,702
I-182 Impact 5,000 - - 1,311,241 1,566,241
Street Overlay 35,000 - - 4,021,551 5,088,242
CDBG 52,350 - - - 848,129
MLK Center 48,412 70,000 - 113,431 231,843
Ambulance 16,000 420,000 - 1,050,680 8,678,641
Cemetery 1,700 - - 28,748 289,248
Boulevard
Maintenance 17,519 - 22,000 2,353,406 2,527,925
Athletics 5,000 - - 193,394 356,399
Golf course 280,500 - - 89,647 1,948,647
Senior Center 16,100 244,116 - 19,905 312,721
Multi-Modal 90,304 - - 163,574 356,463
School Impact - - - - 2,500,000
Pasco Marina 19,600 - - 88,532 108,132
Lodging 250 - - - 325,250
Litter Abatement 50 5,000 - 22,052 39,602
Revolving Abatement 5,500 - - 239,413 425,413
Trade Recreation
Agriculture Center 3,000 275,000 - 466,597 744,597
Park Development 10,000 - - 1,719,769 2,233,869
Capital Improvement
REET 75,000 - - 1,669,400 3,504,400
Economic
Development 1,001,640 - - 1,465,550 2,837,190
Stadium/Convention
Center 34,300 160,000 - 453,943 648,243
Hotel/Motel Excise
Tax - - - 19,378 644,878
101
Fund Misc.
Revenues
Inter-fund
Transfers Other Sources Budgeted Beg
Fund Balance
Total
Resources DEBT SERVICE LID 50,363 - - 1,181,611 1,231,974 CAPITAL PROJECT General Capital
Improvement 6,815,300 5,383,700 - - 26,359,000 ENTERPRISE FUND Total Utility Fund 9,246,227 - 2,068,600 19,589,195 59,784,773
Water 910,374 - 768,600 - 12,882,265
Irrigation 25,464 - 115,000 - 1,783,945
Sewer 5,651,389 - 1,185,000 - 16,813,196
PWRF 2,654,000 - - - 6,594,195
Stormwater 5,000 - - - 2,121,977 INTERNAL SERVICE FUNDS Equipment O&M
Govt 6,000 - - 337,178 1,889,067
Equipment O&M
Enterprise - - - - 139,332
Equipment
Replacement Govt 656 - 14,567 10,927,271 12,414,905
Equipment
Replacement Entp - - - 5,015,381 5,623,451
Medical/Dental 112,000 - - 3,968,768 11,060,599
Central Stores 55 - - 12,635 12,690 FIDUCIARY FUNDS Old Fire Pension 8,796 - 41,914 2,741,965 2,866,175
Old Fire OPEB 5,000 - 52,000 2,799,536 2,856,536 PERMANENT FUND Cemetery Endowment 12,500 - - 562,848 595,348
TOTAL 18,583,122 7,535,416 2,199,081 78,173,482 231,468,705
102
2019-2020 Budgeted Expenditures by Object – All Funds
Fund Personnel Supplies Services Inter-fund
Services
Inter-fund
Transfers
GENERAL
FUND 60,871,039 3,428,183 24,616,063 5,152,936 18,999,116 SPECIAL REVENUE FUNDS Street 1,723,837 798,265 1,444,648 1,254,513 -
Arterial - - - 7,636 1,990,700
I-182 Impact - - - 12,584 158,000
Street Overlay - - - 101,913 4,060,000
CDBG 221,151 2,400 946,373 24,000 612,500
MLK Center 103,650 8,660 97,488 74,130 -
Ambulance 11,834,663 537,095 1,847,019 1,612,768 -
Cemetery 272,280 128,720 60,804 87,292 -
Boulevard
Maintenance - - - 18,364 275,200
Athletics 52,034 86,040 141,870 128,638 -
Golf course - 4,000 2,950,000 638,382 -
Senior Center 341,226 14,200 86,360 148,709 -
Multi-Modal - 20,000 93,404 22,169 300,000
School Impact - - 4,986,000 14,000 -
Pasco Marina - - 26,030 1,102 -
Lodging - - 641,507 8,993 -
Litter Abatement - - 30,000 238 -
Revolving
Abatement - - 542,200 8,118 -
TRAC - - 550,000 3,344 -
Park Development - - 36,000 25,336 1,380,000
Capital
Improvement REET - - - 38,983 8,189,544
Economic
Development 335,945 138,145 924,736 38,261 375,000
Stadium/Convention
Center - - 31,600 19,622 2,000,000
Hotel/Motel Excise
Tax - - 342,244 - 870,000
103
Fund Personnel Supplies Services Inter-fund
Services
Inter-fund
Transfers DEBT SERVICE LID - - - 9,463 - CAPITAL PROJECT General Capital
Improvement - - - 1,702,185 - ENTERPRISE FUND Total Utility Fund 12,457,134 4,778,886 17,680,851 7,074,350 -
Water 4,311,050 2,063,890 7,712,389 3,263,191 -
Irrigation 743,191 96,553 1,700,940 610,022 -
Sewer 3,877,342 1,888,733 4,759,633 1,829,684 -
PWRF 1,810,384 640,010 2,910,239 618,022 -
Stormwater 1,715,167 89,700 597,650 753,431 - INTERNAL SERVICE FUNDS Equipment O&M
Govt 1,330,528 1,469,264 266,578 118,058 -
Equipment O&M
Enterprise - 275,932 - - 115,306
Equipment
Replacement Govt - 220,000 - - -
Equipment
Replacement Entp - - - - -
Medical/Dental 83,802 - 11,856,344 115,514 -
Central Stores - 1,000 (11,857) 11,857 - FIDUCIARY FUNDS Old Fire Pension 271,400 - 5,250 3,462 -
Old Fire OPEB 177,706 - 150,750 4,080 - PERMANENT FUND Cemetery
Endowment - - - - -
TOTAL 90,076,395 11,910,790 70,342,262 18,481,000 39,325,366
104
2019-2020 Budgeted Expenditures by Object – All Fund (cont.)
Fund Capital Debt Services Ending Fund
Balance Total Budget
GENERAL
FUND 739,702 5,225,634 14,002,691 133,035,364 SPECIAL REVENUE FUNDS Street 81,955 - 150,180 5,453,398
Arterial - - 664,091 2,662,427
I-182 Impact - - 1,401,796 1,572,380
Street Overlay - - 2,282,236 6,444,149
CDBG - - - 1,806,424
MLK Center - - 88,427 372,355
Ambulance 87,000 1,340,000 585,409 17,843,954
Cemetery - - 9,115 558,211
Boulevard Maintenance - - 2,380,919 2,674,483
Athletics - - 150,791 559,373
Golf course - - 152,618 3,745,000
Senior Center - - 19,147 609,642
Multi-Modal - - 288,340 723,913
School Impact - - - 5,000,000
Pasco Marina - - 94,552 121,684
Lodging - - - 650,500
Litter Abatement - - 24,480 54,718
Revolving Abatement - - 150,155 700,473
TRAC - - 467,884 1,021,228
Park Development - - 1,782,892 3,224,228
Capital Improvement
REET - - 2,474,433 10,702,960
Economic Development 261,000 - 2,148,435 4,221,522
Stadium/Convention
Center - 320,000 462,632 2,833,854
Hotel/Motel Excise Tax - - 38,756 1,251,000
105
Fund Capital Debt Services Ending Fund
Balance Total Budget DEBT SERVICE LID - 79,263 1,194,608 1,283,334 CAPITAL PROJECT General Capital
Improvement 71,906,559 - - 73,608,744 ENTERPRISE FUND Total Utility Fund 42,454,700 11,411,657 23,228,788 119,086,366
Water 4,180,500 5,168,500 9,737,026 36,436,546
Irrigation 773,000 302,500 232,406 4,458,612
Sewer 16,371,000 4,212,818 9,686,842 42,626,052
PWRF 20,321,200 1,727,839 2,363,985 30,391,679
Stormwater 809,000 - 1,208,529 5,173,477 INTERNAL SERVICE FUNDS Equipment O&M Govt - - 300,690 3,485,118
Equipment O&M
Enterprise - - - 391,238
Equipment Replacement
Govt 1,084,346 2,000,000 11,615,891 14,920,237
Equipment Replacement
Entp 708,070 - 5,570,981 6,279,051
Medical/Dental - - 4,987,980 17,043,640
Central Stores - - 12,190 13,190 FIDUCIARY FUNDS Old Fire Pension - - 2,723,902 3,004,014
Old Fire OPEB - - 2,688,905 3,021,441 PERMANENT FUND Cemetery Endowment - - 595,348 595,348
TOTAL 117,323,332 20,376,554 82,739,262 450,574,961
106
2019 Budgeted Expenditures by Object – All Funds
Fund Personnel Supplies Services Inter-fund
Services
Inter-fund
Transfers
GENERAL
FUND 29,795,951 1,736,689 12,339,171 2,536,040 18,310,000 SPECIAL REVENUE FUNDS Street 847,275 403,920 877,180 622,633 -
Arterial - - - 3,725 200,000
I-182 Impact - - - 6,139 -
Street Overlay - - - 50,907 1,305,000
CDBG 108,743 1,200 363,852 12,000 472,500
MLK Center 51,277 4,330 48,744 36,161 -
Ambulance 5,828,784 268,560 911,452 791,517 -
Cemetery 133,945 62,910 30,360 41,748 -
Boulevard
Maintenance - - - 8,958 137,600
Athletics 26,649 42,770 69,585 63,970 -
Golf course - 2,000 1,475,000 319,353 -
Senior Center 168,000 8,850 47,530 72,541 -
Multi-Modal - 10,000 46,636 10,814 300,000
School Impact - - 2,493,000 7,000 -
Pasco Marina - - 13,030 522 -
Lodging - - 320,863 4,387 -
Litter Abatement - - 15,000 116 -
Revolving Abatement - - 271,100 3,960 -
Trade Recreation
Agriculture Center - - 275,000 1,631 -
Park Development - - 18,000 12,359 960,000
Capital Improvement
REET - - - 19,016 7,179,544
Economic
Development 165,262 84,515 624,868 18,687 375,000
Stadium/Convention
Center - - 15,800 9,811 2,000,000
Hotel/Motel Excise
Tax - - 171,122 - 435,000
107
Fund Personnel Supplies Services Inter-fund
Services
Inter-fund
Transfers DEBT SERVICE LID - - - 4,616 - CAPITAL PROJECT General Capital
Improvement - - - 848,627 - ENTERPRISE FUND Total Utility Fund 6,124,189 2,388,448 9,405,526 3,492,319 -
Water 2,119,388 1,034,345 3,870,103 1,603,977 -
Irrigation 365,357 43,378 954,976 299,254 -
Sewer 1,906,135 915,043 2,600,321 909,830 -
PWRF 889,919 351,132 1,662,509 307,608 -
Stormwater 843,390 44,550 317,617 371,650 - INTERNAL SERVICE FUNDS Equipment O&M
Govt 654,194 738,150 134,011 69,696 -
Equipment O&M
Enterprise - 136,600 - - 115,306
Equipment
Replacement Govt - - - - -
Equipment
Replacement Entp - - - - -
Medical/Dental 41,207 - 5,884,077 57,757 -
Central Stores - 500 (5,784) 5,784 - FIDUCIARY FUNDS Old Fire Pension 134,400 - 1,750 1,689 -
Old Fire OPEB 87,540 - 75,375 1,990 - PERMANENT FUND Cemetery Endowment - - - - -
TOTAL 44,167,416 5,889,442 35,922,248 9,136,473 31,789,950
108
2019 Budgeted Expenditures by Object – All Funds (cont.)
Fund Capital Debt Services Ending Fund
Balance Total Budget
GENERAL
FUND 363,451 2,614,417 13,548,437 81,244,156 SPECIAL REVENUE FUNDS Street 81,955 - 94,875 2,927,838
Arterial - - 1,903,571 2,107,296
I-182 Impact - - 1,311,241 1,317,380
Street Overlay - - 4,021,551 5,377,458
CDBG - - - 958,295
MLK Center - - 113,431 253,943
Ambulance 25,000 1,340,000 1,050,680 10,215,993
Cemetery - - 28,748 297,711
Boulevard Maintenance - - 2,353,406 2,499,964
Athletics - - 193,394 396,368
Golf course - - 89,647 1,886,000
Senior Center - - 19,905 316,826
Multi-Modal - - 163,574 531,024
School Impact - - - 2,500,000
Pasco Marina - - 88,532 102,084
Lodging - - - 325,250
Litter Abatement - - 22,052 37,168
Revolving Abatement - - 239,413 514,473
Trade Recreation
Agriculture Center - - 466,597 743,228
Park Development - - 1,719,769 2,710,128
Capital Improvement
REET - - 1,669,400 8,867,960
Economic Development 116,000 - 1,465,550 2,849,882
Stadium/Convention
Center - 160,000 453,943 2,639,554
Hotel/Motel Excise Tax - - 19,378 625,500
109
Fund Capital Debt Services Ending Fund
Balance Total Budget DEBT SERVICE LID - 46,744 1,181,611 1,232,971 CAPITAL PROJECT General Capital
Improvement 46,401,117 - - 47,249,744 ENTERPRISE FUND Total Utility Fund 31,304,700 6,586,411 19,589,195 78,890,788
Water 2,452,000 2,882,105 9,592,363 -
Irrigation 660,000 154,000 197,702 -
Sewer 10,419,000 2,684,240 6,378,287 -
PWRF 17,464,700 866,066 2,255,550 -
Stormwater 309,000 - 1,165,293 - INTERNAL SERVICE FUNDS Equipment O&M Govt - - 337,178 1,933,229
Equipment O&M
Enterprise - - - 251,906
Equipment Replacement
Govt 505,332 2,000,000 10,927,271 13,432,603
Equipment Replacement
Entp 655,600 - 5,015,381 5,670,981
Medical/Dental - - 3,968,768 9,951,809
Central Stores - - 12,635 13,135 FIDUCIARY FUNDS Old Fire Pension - - 2,741,965 2,879,804
Old Fire OPEB - - 2,799,536 2,964,441 PERMANENT FUND Cemetery Endowment - - 562,848 562,848
TOTAL 79,453,155 12,747,572 78,173,482 297,279,738
110
2020 Budgeted Expenditures by Object – All Funds
Fund Personnel Supplies Services Inter-fund
Services
Inter-fund
Transfers
GENERAL
FUND 31,075,088 1,691,494 12,276,892 2,616,896 689,116 SPECIAL REVENUE FUNDS Street 876,562 394,345 567,468 631,880 -
Arterial - - - 3,911 1,790,700
I-182 Impact - - - 6,445 158,000
Street Overlay - - - 51,006 2,755,000
CDBG 112,408 1,200 582,521 12,000 140,000
MLK Center 52,373 4,330 48,744 37,969 -
Ambulance 6,005,879 268,535 935,567 821,251 -
Cemetery 138,335 65,810 30,444 45,544 -
Boulevard
Maintenance - - - 9,406 137,600
Athletics 25,385 43,270 72,285 64,668 -
Golf course - 2,000 1,475,000 319,029 -
Senior Center 173,226 5,350 38,830 76,168 -
Multi-Modal - 10,000 46,768 11,355 -
School Impact - - 2,493,000 7,000 -
Pasco Marina - - 13,000 580 -
Lodging - - 320,644 4,606 -
Litter Abatement - - 15,000 122 -
Revolving Abatement - - 271,100 4,158 -
Trade Recreation
Agriculture Center - - 275,000 1,713 -
Park Development - - 18,000 12,977 420,000
Capital Improvement
REET - - - 19,967 1,010,000
Economic
Development 170,683 53,630 299,868 19,574 -
Stadium/Convention
Center - - 15,800 9,811 -
Hotel/Motel Excise
Tax - - 171,122 - 435,000
111
Fund Personnel Supplies Services Inter-fund
Services
Inter-fund
Transfers DEBT SERVICE LID - - - 4,847 - CAPITAL PROJECT General Capital
Improvement - - - 853,558 - ENTERPRISE FUND Total Utility Fund 6,332,945 2,390,438 8,275,325 3,582,031 -
Water 2,191,662 1,029,545 3,842,286 1,659,214 -
Irrigation 377,834 53,175 745,964 310,768 -
Sewer 1,971,207 973,690 2,159,312 919,854 -
PWRF 920,465 288,878 1,247,730 310,414 -
Stormwater 871,777 45,150 280,033 381,781 - INTERNAL SERVICE FUNDS Equipment O&M
Govt 676,334 731,114 132,567 48,362 -
Equipment O&M
Enterprise - 139,332 - - -
Equipment
Replacement Govt - 220,000 - - -
Equipment
Replacement Entp - - - - -
Medical/Dental 42,595 - 5,972,267 57,757 -
Central Stores - 500 (6,073) 6,073 - FIDUCIARY FUNDS Old Fire Pension 137,000 - 3,500 1,773 -
Old Fire OPEB 90,166 - 75,375 2,090 - PERMANENT FUND Cemetery Endowment - - - - -
TOTAL 45,908,979 6,021,348 34,420,014 9,344,527 7,535,416
112
2020 Budgeted Expenditures by Object – All Funds (cont.)
Fund Capital Debt Services Ending Fund
Balance Total Budget
GENERAL
FUND 376,251 2,611,217 14,002,691 65,339,645 SPECIAL REVENUE FUNDS Street - - 150,180 2,620,435
Arterial - - 664,091 2,458,702
I-182 Impact - - 1,401,796 1,566,241
Street Overlay - - 2,282,236 5,088,242
CDBG - - - 848,129
MLK Center - - 88,427 231,843
Ambulance 62,000 - 585,409 8,678,641
Cemetery - - 9,115 289,248
Boulevard Maintenance - - 2,380,919 2,527,925
Athletics - - 150,791 356,399
Golf course - - 152,618 1,948,647
Senior Center - - 19,147 312,721
Multi-Modal - - 288,340 356,463
School Impact - - - 2,500,000
Pasco Marina - - 94,552 108,132
Lodging - - - 325,250
Litter Abatement - - 24,480 39,602
Revolving Abatement - - 150,155 425,413
Trade Recreation
Agriculture Center - - 467,884 744,597
Park Development - - 1,782,892 2,233,869
Capital Improvement
REET - - 2,474,433 3,504,400
Economic Development 145,000 - 2,148,435 2,837,190
Stadium/Convention
Center - 160,000 462,632 648,243
Hotel/Motel Excise Tax - - 38,756 644,878
113
Fund Capital Debt Services Ending Fund
Balance Total Budget DEBT SERVICE LID - 32,519 1,194,608 1,231,974 CAPITAL PROJECT General Capital
Improvement 25,505,442 - - 26,359,000 ENTERPRISE FUND Total Utility Fund 11,150,000 4,825,246 23,228,788 59,784,773
Water 1,728,500 2,286,395 9,737,026 -
Irrigation 113,000 148,500 232,406 -
Sewer 5,952,000 1,528,578 9,686,842 -
PWRF 2,856,500 861,773 2,363,985 -
Stormwater 500,000 - 1,208,529 - INTERNAL SERVICE FUNDS Equipment O&M Govt - - 300,690 1,889,067
Equipment O&M
Enterprise - - - 139,332
Equipment Replacement
Govt 579,014 - 11,615,891 12,414,905
Equipment Replacement
Entp 52,470 - 5,570,981 5,623,451
Medical/Dental - - 4,987,980 11,060,599
Central Stores - - 12,190 12,690 FIDUCIARY FUNDS Old Fire Pension - - 2,723,902 2,866,175
Old Fire OPEB - - 2,688,905 2,856,536 PERMANENT FUND Cemetery Endowment - - 595,348 595,348
TOTAL 37,870,177 7,628,982 82,739,262 231,468,705
114
Staffing Trends
The following page presents the current and past staffing allocated to the various City departments
and funds. Since 2016, the staffing focus has primarily been in the public safety departments such as
Fire, Ambulance and Police. As the City population has increased, the need for public safety services
has consequently increased. The City’s efforts and focus in this area has positively influenced the quality
of life and community well-being. According to safehome.org, Pasco is the third safest city in
Washington State and has a safety rating of 79. Further, Pasco’s crime rate has dropped more than
80% since 1990. These strides toward improving public safety can be partially attributed to funding
sources such as State and Federal grants. In 2017, the City accepted a Staffing for Adequate Fire and
Emergency Response (SAFER) Grant to assist in fully staffing the new fire station, Station 84. In order
to fully staff the station, 12 FTEs were needed, 6 of which were funded by the SAFER grant. Of these
6 FTEs funded by the grant, 3 were added to Fire and 3 to Ambulance Service. Further, to supplement
the City’s focus on public safety, the City has also been awarded the Community Oriented Policing
Services (COPS) Grant with reimbursement funding anticipated to begin in 2019. Because of this, the
Police Department will be adding 4 FTEs in the 2019-2020 biennium, which will be partially
reimbursed by the grant. Council authorized the addition of FTEs in 2018; however, onboarding of
the FTEs is expected to take place over 2019. Staffing levels in these departments will now be stable
and correspond to service levels needed for the community.
Staffing levels in all other departments have remained relatively unchanged, whereas services provided
and population served has increased. The graph below shows the full time equivalents (FTEs) citywide
from 2015 to 2020, in which 2019-2020 figures are budgeted. According to the Office of Financial
Management, the City of Pasco’s population growth was approximately 2% and 3% in 2017 and
2018, respectively. Growth is expected to grow at a similar rate within the next biennium. The number
of employees per 1,000 citizens has historically been 4.9 FTEs since 2016. It is projected to remain at
that level through the 2019-2020 Biennial Budget cycle. The chart below shows the correlation
between staffing levels, excluding City Council, and population.
0
1
2
3
4
5
6
01002003004002016 2017 2018 2019-2020
Staff per Population
FTEs per Year
115
General Fund-Departments 2016 2017 2018 2019/20 17-18
Changes
18-20
Changes
City Council 7 7 7 7 0 0
Municipal Court 14.75 14.75 14.75 14.75 0 0
City Manager (includes Human
Resources) 10 10 9.7 9.70 -0.3 0
Police 87 88 91 92.00 3 1
Fire 36.2 36.7 39.5 39.5 2.8 0
Administrative & Community
Services 47.5 32.5 32.5 33.55 0 1.05
Finance Included
in ACS 16 17.8 17.8 1.8 0
Community & Economic
Development 15 16 16 16 0 0
Engineering 16.65 16.65 16.65 16.65 0 0
Sub-Total General Fund 234.10 237.60 244.90 246.95 7.30 2.05
Other Funds
Streets 10.01 10.01 10.01 8.75 0 -1.26
CDBG 1 1 1 1 0 0
Martin Luther King Center 1 1 1 0.45 0 -0.55
Ambulance 32 37.5 40.5 40.5 3 0
Cemetery 1.5 1.5 1.5 1.5 0 0
Senior Center 2 2 2 1.5 0 -0.5
Economic Development 0 1 1 1 0 0
Utility 57.75 58.75 59.85 61.11 1.1 1.26
Equipment Rental & Replacement 5.59 5.59 6.69 6.69 1.1 0
Internal Medical Insurance 0 0 0.3 0.3 0.3 0
Sub-Total Other Funds 110.9 118.4 123.85 122.80 5.50 -1.05
Total, City-wide 344.95 355.95 368.75 369.75 12.80 1
116
CITY OF PASCO
117
DEPARTMENTS UNDER GENERAL FUND
The Departmental/Fund Level Budget contains the organizational chart for each of the City’s major
departments and funds, as well as historical and budgeted expenditures. This section includes the 2018
accomplishments and 2019-2020 goals for each department.
118
119
City Council
CITIZENS OF PASCO
CITY COUNCIL
CITY MANAGER
CIVIL SERVICE COMMISSION
CODE ENFORCEMENT BOARD
BENTON-FRANKLIN
TRANSIT AUTHORITY
DOWNTOWN PASCO DEVELOPMENT ASSOCIATION
FIREMAN'S PENSION BOARD HOUSING AUTHORITY
HISTORIC PRESERVATION COMMISSION
REGIONAL PUBLIC FACILITIES DISTRICT
LEOFF DISABILITY BOARD
PARKS & RECREATION ADVISORY BOARD
PLANNING COMMISSION PUBLIC FACILITIES DISTRICT
CITY BOARDS AND
COMMISSIONS
Commissions included are either created or advised by Council.
120
COUNCIL 2016 Actual 2017 Actual 2018 Budget 2019 Budget 2020 Budget
Expenditures
Salaries 84,363 90,963 97,679 97,679 97,679
Personnel Benefits 10,849 12,196 13,412 9,986 9,986
Supplies 142 246 800 800 800
Services & Charges 10,419 8,513 12,620 20,358 23,252
Department Total 105,773 111,918 124,511 128,823 131,717
City Council Personnel Summary
Number of Employees (FTE)
Position 2016 2017 2018 2019 2020
Mayor 1 1 1 1 1
Mayor Pro-Tem 1 1 1 1 1
City Council 5 5 5 5 5
Total 7 7 7 7 7
No changes from 2018 to 2020.
121
Municipal Court
JUDGE
COURT
ADMINISTRATOR
COURT SERVICES
SPECIALIST
LEAD COURT
CLERK
Deputy Court
Clerk
PROBATION
OFFICER
Probation Clerk
Administrative
Assistant II
122
Municipal Court Personnel Summary
Number of Employees (FTE)
Position 2016 2017 2018 2019 2020
Judge 0.75 0.75 0.75 0.75 0.75
Court Administrator 1 1 1 1 1
Administrative Assistant II 1 1 1 1 1
Court Services Specialist 2 2 2 2 2
Lead Court Clerk 1 1 1 1 1
Deputy Court Clerk 6 6 6 6 6
Probation Services Clerk 2 2 2 2 2
Court Probation Officer 1 1 1 1 1
Total 14.75 14.75 14.75 14.75 14.75
No change from 2018 to 2020.
COURT 2016 Actual 2017 Actual 2018 Budget 2019 Budget 2020 Budget
Expenditures
Salaries 834,819 865,502 874,858 891,245 938,256
Personnel Benefits 391,800 386,517 411,390 409,901 430,445
Supplies 28,790 32,685 42,302 44,302 44,302
Services & Charges 315,922 173,977 135,856 231,739 238,507
Department Total 1,571,331 1,458,681 1,464,406 1,577,187 1,651,510
123
MUNICIPAL COURT
MISSION
Pasco Municipal Court recognizes the importance of treating individuals appearing before the Court in
a fair and impartial manner. This ensures that everyone, to the extent possible, feels as though they
have truly had their day in court; whether the matter to be heard is civil or criminal in nature.
MAJOR FUNCTIONS
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 Tri-Cities Airport to hear their cases as well. There are three divisions within
the court system.
PROBATION
This division monitors defendants who are placed on active supervision by the Judge at the time of
sentencing.
COMMUNITY SERVICE
This division is responsible for defendant work crews for those 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.
GRAFFITI ABATEMENT PROGRAM (GAP)
This 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.
2018 KEY ACCOMPLISHMENTS
COURT
o Increased the number of forms printed in-house resulting in cost savings.
o Redesigned and implemented State approved forms, combined a Conditions of Release form
with a Notice to Appear form, and developed a new Time Payment Agreement Form to be
signed in the courtroom to cut down the congestion at the court office after court.
o Implemented new procedure for review of Affidavits for Court Appointed Counsel for in-
custody defendants, reducing the number of days a defendant remains in jail.
o Continue to investigate the possibility of becoming a paperless court. This is an ongoing goal
that will take years to accomplish. However, before pursuing this goal further, the Court must
first ensure this is feasible with the new case management system being procured and/or
developed by Washington State Administrative Office of the Courts (AOC). The new state
mandated case management system will likely be implemented by Pasco Municipal Court in
2019, dependent on the progress of the CLJ Case Management System Project managed by
AOC.
o Initiated cross training of probation clerks to perform some functions within the court office.
However, vacancy in positions has delayed completion.
o Implemented a new review system for No Contact Orders that encourages victims to contact
local domestic violence services.
o Improved efficiency with rearrangement of dockets, mitigating staff working past normal office
hours.
o Implemented procedures to review Default Order in civil infractions.
124
PROBATION
o Coordinated with Information Services’ creation of a secure email profile for treatment
providers to transmit treatment reports to Probation and house in Caseload Pro Database
(CPD). o Continued to implement the Moral Reconation Therapy for Domestic Violence (MRT-DV)
program. With the departure of the previous probation officer, there is currently no one in the
Court certified to lead the program.
COMMUNITY SERVICES
o Timely clean-up homeless camps, garbage, and illegal dump sites within the city limits of Pasco.
o Maintained safe environment with no injuries.
o Communicated with all City departments to contact the work crew supervisors for tasks that
can be performed by persons ordered into this program.
GRAFFITI ABATEMENT PROGRAM
o The number of graffiti sites addressed has increased this past year. In 2017, there were 1,197
locations serviced. As of the end of October 2018, 1,238 sites have already been covered
improving the City’s overall appearance and providing a disincentive for those who engage in
graffiti activities.
2019-2020 GOALS
COURT
o Work with Court to get credit card readers at the Clerk’s Office so customers have the option
of paying with a credit card at the counter.
o 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 State’s
objective to implement a new case management system in all courts in the State sometime in
2019.
o Continue to streamline procedures and cross-train clerks to improve efficiency in serving the
public.
PROBATION
o Investigate the implementation of programs more accessible to our predominately indigent
customers.
o Continue to evaluate the probation caseload to identify low risk cases that are eligible for
closure.
COMMUNITY SERVICES
o Continue to offer services to other City departments as requested.
o Maintain a safe environment with no injuries.
GRAFFITI ABATEMENT PROGRAM
o Continue to quickly remove graffiti in the City of Pasco, thus improving the City’s overall
appearance and providing a disincentive for those who engage in graffiti activities.
125 City Manager & Executive
126
CITY MANAGER 2016 Actual 2017 Actual 2018 Budget 2019 Budget 2020 Budget
Expenditures
Salaries 882,460 963,139 923,268 1,023,274 1,022,223
Personnel Benefits 344,310 367,516 358,825 395,496 400,922
Supplies 13,201 98,581 1,019,750 374,769 378,248
Services & Charges 190,633 242,916 262,676 366,492 299,712
Capital Outlay - 37,486 - - -
Department Total $ 1,430,604 $ 1,709,638 $ 2,564,519 $ 2,160,031 $ 2,101,105
City Manager Personnel Summary
Number of Employees (FTE)
Position 2016 2017 2018 2019 2020
City Manager 1 1 1 1 1
Deputy City Manager 1 1 1 1 1
Executive Assistant 1 1 1 1 1
Policy Analyst 0 0 1 1 1
Payroll Specialist 1 1 0 0 0
Communications Program Manager 1 1 1 1 1
Administrative Assistant II 1 1 1 1 1
HR Specialist 1 1 1 1 1
HR Manager 1 1 1 1 1
Senior HR Analyst 1 1 0.7 0.7 0.7
Safety & Training Specialist 1 1 1 1 1
Total 10 10 9.7 9.7 9.7
0.3 FTE – The change from 2017 to 2018 is due to a Payroll Specialist moving to Finance, 0.3 FTE of
HR Specialist moving to the Medical Fund, and an addition of a Policy Analyst.
No change from 2018 to 2020.
127
CITY MANAGER & EXECUTIVE DEPARTMENT
MISSION
To deliver municipal services consistent with Council policy and directives and provide leadership and
direction to City staff.
MAJOR FUNCTIONS
CITY MANAGER
As the Chief Administrative Officer of the City, provides general oversight of all City operations and
programs. The City Manager is responsible to the City Council for:
o Implementation of policy and delivery of services through the respective Department Directors.
o Formulating recommendations for City Council consideration, including preparation of the
City’s Operating and Capital Improvement budgets.
o Representing the City on inter-local boards, as directed.
EXECUTIVE DEPARTMENT
Supervised by the Deputy City Manager and includes Human Resources and Communication functions.
o Human Resources includes recruitment, testing, selection and employee orientation, service,
labor relations and safety compliance.
o Communications includes public outreach and media relations, City publications, website, social
media and operations of the City government access channel, PSC-TV.
2018 KEY ACCOMPLISHMENTS
CITY MANAGER
o Guided the onboarding of five new Councilmembers and assisted City Council with the
biannual goal setting retreat in Spring of 2018.
o Assisted with the development and advocacy of the City Council’s legislative agenda with the
Washington State Legislature.
o Continued to vigorously pursue City Council legislative priorities with individual State-elected
representatives.
o 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
including Port of Pasco and Visit Tri-Cities.
o 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.
o Completed efforts with partner agencies to finalize and implement inter-local agreement for
improved public safety dispatch and communications (SECOMM).
o Named one of 20 All-America City finalists and coordinated City and partner agency
participation in awards competition in Denver, Colorado. o Adopted new policies for citywide procurement and purchasing.
HUMAN RESOURCES
o Implemented online employment applications and tracking system to facilitate applicant
response and simplify screening selection process.
o Successfully advertised, recruited, and on boarded:
• 2 executive level positions;
• 60 full-time regular positions;
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• 57 lifeguards;
• 41 seasonal laborers; and
• 5 facilities interns.
o Conducted seven Civil Service Recruitments.
o Reduced work related injuries and time loss from 188% in 2015 to 68% in 2017.
o Outperformed all other Association of Washington Cities (AWC) members in L&I retro
payments for return-to-work.
o Successfully negotiated labor agreements with Firefighters (IAFF) and Non-Uniformed Police
personnel.
o Revised Substance-Free Workplace Administrative Order.
o Established Alternate Schedule policy.
COMMUNICATIONS
o Coordinated process to develop and recommend options for a new City Logo for Council’s
consideration.
o Received national recognition for the Alliance for Community Media “Hometown” Award for
TV coverage of City Council. o Enhanced City’s use of social media.
o Increased 92.5% in minutes watched via Facebook video (Council meetings, voter forums,
etc.).
2019-2020 GOALS
CITY MANAGER
o Implement PowerDMS system citywide.
o Create Employee Engagement and Professional Development Committees.
o Initiate 311 project.
o Work with City Clerk to maintain a consistent records management system.
HUMAN RESOURCES
o Complete negotiations for Police (PPA), Fire (IAFF), and Operating Engineer (IUOE) labor
agreements.
o Implement employee portal to access payroll, benefit, W2’s, 1095’s, and policy information
improving accessibility to staff.
o Establish program plan to meet standards for electrical safety-related work practices, including
policy, procedures, and potential training, lowering potential staff injury by electrical hazards.
o Revamp employee orientation process and create and implement new employee onboarding
program.
o Coordinate with City Clerk in the creation and implementation of records management process
for retention and destruction of employment records.
o Work with City Clerk to maintain a consistent records management system.
COMMUNICATIONS
o Compete for All-America City Award.
o Complete update of City website to improve user experience and functionality.
o Implementation of new logo.
o Migration of PSC-TV to High Definition.
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Administrative & Community Services
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ACS 2016 Actual 2017 Actual 2018 Budget 2019 Budget 2020 Budget
Expenditures
Salaries 3,486,907 2,881,021 2,887,434 3,066,228 3,221,038
Personnel Benefits 1,414,369 1,177,701 1,210,954 1,285,712 1,332,109
Supplies 649,995 581,223 714,423 578,525 580,437
Services & Charges 3,096,476 2,666,183 2,576,489 2,778,663 2,785,400
Capital Outlay 106,510 64,371 143,704 238,451 351,251
Department Total 8,754,257 7,370,499 7,533,004 7,947,579 8,270,235
SACAJAWEA HISTORICAL STATE PARK
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Administrative & Community Services Personnel Summary
Number of Employees (FTE)
Position* 2016 2017 2018 2019 2020
Admin. & Comm. Services Director 1 1 1 1 1
Admin. & Comm. Services Deputy Director 1 - - - -
Financial Services Manager 1 - - - -
Customer Service Manager 1 - - - -
Lead Accountant 1 - - - -
Staff Accountant 2 - - - -
Accounting Clerk 1 - - - -
Information Services Manager 1 1 1 1 1
Network Administrator 1 1 1 1 1
GIS Administrator 1 1 1 1 1
Database Administrator 1 1 1 2 2
Information Services Tech - GIS 1 1 1 1 1
IS Specialist 2 2 2 2 2
Database Specialist 1 1 1 1 1
Systems Administrator 1 1 1 1 1
Legal Secretary/Paralegal 1 1 1 - -
Recreation Services Manager 1 1 1 1 1
Facilities Manager 1 1 1 1 1
Chief Groundsman 2 2 2 2 2
Groundsman I 8.5 8.5 8.5 8.5 8.5
Facilities Maintenance I 2 3 3 3 3
Lead Recreation Specialist 1 1 1 1 1
Recreation Specialist 1 1 1 2.05 2.05
Groundsman II 1 1 1 1 1
City Clerk 1 1 1 1 1
Administrative Assistant II 1 1 1 1 1
Department Assistant II 10 1 1 1 1
Total 47.5 32.5 32.5 33.55 33.55
* Finance Department removed from Administrative & Community Services in 2018.
1.05 FTE – The increase from 2018 to 2019 is due to part time staff moving from the Senior Center
Fund and Martin Luther King Center Fund to the Administrative & Community Services.
No change from 2019 to 2020.
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ADMINISTRATIVE & COMMUNITY SERVICES
MISSION
Provide the diverse internal services necessary to operate or support City departments efficiently and
deliver specific external services through recreational programming.
MAJOR FUNCTIONS
Administrative & Community Services divisions include Information Services, Facilities and Parks
Maintenance, Records Management (City Clerk), and Legal Services. In addition, this department
delivers certain external services including adult and youth recreation services, and senior citizen
services.
INFORMATION SERVICES
Responsible for the City’s computer and telecommunications systems, including development,
implementation, and maintenance of all automated municipal information applications which include
GIS, remote access points for traffic, utility monitoring, and Police and Fire computer services.
ADMINISTRATIVE SERVICES
Responsible for maintaining over 400,000 square feet of buildings, records management, legal service
and City Clerk functions. It also manages the Boat Basin, Gesa Stadium and Sun Willows Golf Course.
RECREATION SERVICES
Responsible for the operation and implementation of recreational activities in the community,
including the management of Memorial Pool and the Softball Complex.
FACILITIES
Responsible for five areas: Buildings, Cemetery, Grounds, Park Ranger Program and Urban Forestry.
CITY CLERK (RECORDS MANAGEMENT)
Oversees the preservation and protection of the public record and is required to maintain and index
the Minutes, Ordinances, and Resolutions adopted by City Council. The public record provides
fundamental integrity to the structure of the City and ensures the overall transparency of the
organization to the public. The City Clerk ensures that other municipal records are readily accessible
to the public.
2018 KEY ACCOMPLISHMENTS
INFORMATION SERVICES
Implemented 94 Police Body Camera System to include system evaluations, hardware (cameras, docks,
and networks), iPhone mobile devices and software (configuration, storage, mobile) and initial user
setup and training.
o Transitioned Police and Fire Departments from Franklin County 911 to regional SECOMM 911
to include in-vehicle computers, mobile devices, printers, wired and wireless network
connectivity, and provided user assistance and training in support of 94 police officers and 83
fire fighters.
o Expansion of network connectivity and services to multiple sites (about 25) including traffic
controllers, Supervisory Control and Data Acquisition (SCADA), and facilities (softball complex,
Martin Luther King Center, Downtown Mini-Station, and Chiawana Mini-Station) to enhance
and modernize efficiency and provide greater security to internal and external users.
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o Implementation of staff email security testing and training system to improve overall user cyber
knowledge and system security.
o Upgrade of Irrigation SCADA PC control system at seven (of 13 total) remaining irrigation
control sites to allow improved connectivity, monitoring, and operator control.
o Upgrade\implementation of IS Inventory system from current historical spreadsheets that will
allow for additional equipment types, locations, advance reporting, and automate metrics to
provide better insight to IS support functions, tasks, and demand.
o Provide technology research and implementation support of 5G small cell networks to best
align the needs of the City and cellular providers, while improving connectivity options to
support citizen and industry demands.
o Completion of 2018 Aerial Flyovers proving updated imagining to City departments for
informational, planning, enforcement and development purposes.
o Transition and implementation of existing fire reporting system, Emergency Reporting System
(ERS), to new Tri-City wide system, ImageTrend, which included primary technical support for
other agencies. Transition and technical support for ImageTrend included nearly 400 staff
members for Tri-Cities area agencies.
o Expansion of public Wi-Fi access to recreational sites or activities to improve citizen access
during events and targeting email marketing of future recreation opportunities.
ADMINISTRATIVE SERVICES
o Completed City Hall Remodel – Phase I project in-house for a cost savings of $27,000. This
phase provided much-needed space for the Information Services Division and enhanced security
for the City’s vital technology infrastructure (CIP Project #00006).
o Peanuts Park/Farmers Market 30% design drawings submitted to City. ACS has assumed project
ownership and has partnered with the Public Works Staff for integrated project management
(CIP Project #18023).
RECREATION SERVICES
o Developed a new program for the Softball Complex, including staffing changes, additional
programs and improved policies to better serve the public.
o Conducted water audit and continue development of overall central control system for
irrigation systems to ensure City-owned properties are conserving their usage of water in the
most environmentally efficient and cost effective manner. o Installed free Wi-Fi at the Softball Complex and Volunteer Park to broaden our Recreation
media outreach and provide a better user experience.
o Complete construction of 1st Avenue Center – Phase II (CIP Project #00010).
o Replaced Marina Dock (CIP Project #00020) destroyed in 2016 snowstorm.
o Held 1st Annual Pasco Winterfest Event with an attendance of 1,000.
o Memorial Park Aquatics:
• Held first Memorial Weekend Splash open swim;
• Taught 450 more swim lessons than 2017;
• Increased 2017 Open Swim Attendance by 2,738 or 10%; and
• Increased 2017 Overall Revenue by 12.6%.
o Doubled size of the car show for Grand Old 4th of July Celebration and added the Veteran
VIP area at Gesa Stadium.
o Partnered with the Downtown Pasco Development Authority (DPDA) for Sundown in Tri-
Town Summer Concerts to accomplish the goal of combining Food Truck Friday, Wednesday
Farmers Market and Summer Concerts increasing average weekly attendance from 120 to 400.
o Held a Columbians Drum and Bugle Corps Concert and partnered with Mid-Columbia Libraries
for Lucky Diaz Concert, a Latin Grammy Award Winning Children’s group.
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o Big Cross:
• Opened an 18-hole disc-golf course through partnership with Port of Pasco and private
agencies.
• Improved user experience through installation of a Kiosk, expanding gravel parking lot,
and spreading woodchips throughout the disc golf course and running path.
FACILITIES
o Design of new Animal Control Facility (CIP Project #18004) is in-progress (30%) and expected
to be completed by the of 2018 pending site survey completion. o Remodeled old Facilities building (CIP Project #00014) to accommodate future staff expansion
and have space to stock vital parts to reduce or eliminate ordering time and receive bulk pricing
from vendors.
o Completed security system at Facilities Shop to prevent loss and protect vital publically-owned
assets.
o Installed concrete piers for Fire Burn Prop (CIP Project #00003) to further modernize training
facilities for the Pasco Fire Department.
o Remodeled Cemetery Sales Office to provide improved customer experience
o Completed Pasco Specialty Kitchen Facility Upgrade Project (CIP Project #00009) which
supports downtown revitalization, further solidifies the City’s relationship with the Downtown
Pasco Development Authority, and helps promote local business startups and the Pasco food
industry.
o Opened Police Mini Station at Chiawana Park upon adding a new concrete deck and ramp, re-
roofing carport and awning, and installing new locks, signage, fiber, and data infrastructure.
The Mini Station provides police officers the opportunity to station in the park and enhances
community interactions.
CITY CLERK/RECORDS
o Implemented public record request and management systems – providing the public with
greater tracking and efficiencies.
o Leading the revision and implementation of new online Municipal Code revised by Code
Publishing that provides more transparency to the public.
2019-2020 GOALS
INFORMATION SERVICES
o Complete technology data\network rewiring equipment upgrade of City Hall to support
remodel plans and relocation of wire\data room locations to improve network services,
expand technology offerings, and increase user productivity.
o Implementation of a new Information Services work order\help desk system to improve
usability, accessibility and performance tracking.
o Implementation of Fire Station Automation system, Locution, at Station 81 and 82 providing
automated lighting, sound, and alerting to each station, dorm, and staff. o Create citywide Information Services Governance Committee to align goals and maximize
productivity with available technology resources.
o Creation of IT five-year strategic Plan along with Request for Proposals to create technology
road map.
o Initial implementing of Office 365 products to mobile device users to enable additional
technology usage remotely and in the field
o Additional network connectivity and services expansion to about 20 offsite locations including
traffic signals and SCADA locations.
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o Implementation of GIS as-built standards (and guide) for development and construction
projects to improve and expedite Esri GIS and Cartegraph work order and asset systems.
ADMINISTRATIVE SERVICES
o Finalize design and begin construction on upgrades for Peanuts Park/Farmers Market (CIP
Project #18023).
o Conduct an organizational assessment of the Information Services Division to determine
optimal staff needs, as well as future planning for large and small purchases.
o Form and staff an Information Services Governance Committee.
o Create and ratify Information Services and Technology purchase policies.
o Facilitate reevaluation of Animal Control Services.
o Design and install $2M Gesa stadium improvements (CIP Project #19001) to meet professional
baseball standards.
o Progress Council’s goal to have a Community Center by conducting a needs, location, and
feasibility study through a consultant and the Request for Proposal (RFP) process.
o Continue work on the implementation of the Regional Wayfinding Program (CIP Project
#18008) with West Richland, Richland, and Kennewick.
o Act as project manager for the City Hall Remodel (Phase II) (CIP Project #18006).
o Develop maintenance agreement with the Corp of Engineers.
RECREATION SERVICES
o Acquire land and right-of-way and construction of permanent ADA compliant restroom and
storage building at Highland Park (CIP Project #18017) to enhance customer experience.
o Complete design for Road 54 Park improvements to parking and picnic areas (CIP Project
#18024) that will enhance connection to Sacajawea Heritage Trail routes.
o Create and begin sending yearly community Parks & Recreation surveys to track satisfaction
and identify service needs.
o Work with Parks to start a new October/Halloween event at the Cemetery (Graveyard Fun
Run, Trunk or Treat).
o Hold a successful All CommUNITY picnic (formerly the All Senior Picnic) with attendance target
over 500.
FACILITIES o Complete Volunteer Park revitalization, which will include painting the locomotive, installing
park benches, replacing fencing and installing new signage.
o Complete cemetery improvements including baby section, urn garden, and meditation area.
o Installation of climate control “bubble” for Memorial Pool (CIP Project #19021) to enable year-
round use with School District and private organizations.
o Develop HVAC preventative maintenance program.
o Develop internal project development program for internal and external contracts.
o Revitalize Softball Complex with new batting cages, shelters and remodel of coaches’ office.
o Build new Chapel Hill Park (CIP Project #18011).
o Complete design and construction of Schlagel Park Improvements (CIP Project #18027).
o Construction of a community Dog Park near newly constructed Animal Control Facility (CIP
Project #18013) to enhance potential adoptive animals.
o Design, acquire land and right-of-way and construct Road 84 Park (CIP Project #19023).
o Design, acquire land and right-of-way and construct ‘A’ Street Sporting Complex (CIP Project
#18028).
o Complete Pasco Sporting Complex Update Phase II (CIP Project #18022) which includes
renovation and upgrade of the splash pad.
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o Install shelter at Kurtzman Park (CIP Project #19020) where there is currently no seating or
shade for community.
o Replace signage in front of City Parks & Facilities with new City logo.
o Complete design and construction of Sacajawea Heritage Trail – BNSF Tunnel Passage (CIP
Project #18025) to connect Sacagawea Heritage Trail with Schlagel Park.
o Complete park restroom restoration/replacement at Kurtzman Park (CIP Project #00021).
CITY CLERK/RECORDS
o Training and final kickoff of new Public Records Request System. o Training and work with departments to utilize new Records Management Software.
o Finish and attain Certified Municipal Clerk (CMC) designation.
o Work on policies for Scan and Toss, Records Management, Public Record Request, and the
Disaster Recovery Plan.
o Create a Vision Statement and Mission Statement.
o Complete a vault inventory.
o Create centralized records management policies and work with departments to maintain a
consistent records management system.
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Community & Economic Development
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CED 2016 Actual 2017 Actual 2018 Budget 2019 Budget 2020 Budget
Expenditures
Salaries 876,462 1,010,589 1,022,483 1,044,106 1,080,815
Personnel Benefits 392,427 463,719 479,417 484,225 498,547
Supplies 16,776 18,279 17,700 29,049 22,000
Services & Charges 178,849 255,465 209,003 407,916 311,687
Department Total 1,464,514 1,748,052 1,728,603 1,965,296 1,913,049
Community & Economic Development Personnel Summary
Number of Employees (FTE)
Position 2016 2017 2018 2019 2020
Community Development Director 1 1 1 1 1
Inspection Services Manager 1 1 1 1 1
City Planner 1 1 1 1 1
Associate Planner 2 2 1 1 1
Plans Examiner 1 1 1 1 1
Building Inspector 2 2 2 2 2
Planner 1 0 0 1 1 1
Code Enforcement Officer 4 5 5 5 5
Administrative Assistant II 1 1 1 1 1
Permit Technician 2 2 2 2 2
Total 15 16 16 16 16
1.0 FTE – The increase from 2016 to 2017 is due to addition of 1.0 FTE of Code Enforcement Officer.
No authorized change from 2018 to 2020.
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COMMUNITY & ECONOMIC DEVELOPMENT
MISSION
The Department’s focus is long and short term physical planning, expanding the City’s tax base,
providing code compliance for construction and civic activities, and administration of the City’s Federal
Block Grant entitlement.
MAJOR FUNCTIONS
Community and Economic Development Department houses the Community Planning, Economic
Development, Inspection Services and Community Development Block Grant divisions for the City.
ECONOMIC DEVELOPMENT
Fosters growth of existing business, attraction of new businesses and positions 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 the State Environmental Policy Act (SEPA), Growth Management Act
(GMA) and Pasco Municipal Code (PMC).
INSPECTION SERVICES
Protects the health and safety of the community through the provisions of the International Building
Codes by construction plan reviews, building and fire inspections, and code and nuisance enforcement
and abatement processes.
COMMUNITY DEVELOPMENT BLOCK GRANT
Administers the City’s entitlement Federal grants to address the City’s physical development,
revitalization and housing needs that directly benefit low and moderate income persons and families.
2018 KEY ACCOMPLISHMENTS
o Provided continued public outreach, education and community support by participating in two
Block Watch and two Landlord/Tenant organization presentations focusing on Code
Enforcement, Chronic Nuisance Ordinance, Building Permits and Fire Safety Inspection process.
o Initiated and supervised 23 emergency abatements minimizing public safety risks from illegal
occupation of dilapidated and burned structures, and secured premises preventing unlawful
entry.
o Approved/funded seven down payment assistance loans and completed one owner-occupied
rehabilitation project resulting in home ownership for seven first-time homeowner families
meeting Housing and Urban Development (HUD) guidelines for low/moderate income
assistance.
o Completed CDBG funding for the Pasco Specialty Kitchen (commercial kitchen business
incubator) Façade Improvement and Facility Improvement Construction Projects (CIP Project
#00009) resulting in an upgraded facility appearance both inside and out, safety enhancements
to the exiting ways, and replacement of the aged flooring.
o Submitted and HUD approval for the Section 108 Loan Program which will provide the funding
mechanism for the upgrades of the Downtown core public spaces in Peanuts Park and Farmers
Market Pavilions.
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o Provided Technical Assistance for use of HUD Section 108 Loan Program funding to the
Contract Administrator for Peanuts Park Design/Farmers Market Pavilion upgrades (CIP Project
#18023). This will ensure that federal regulations regarding the use of HUD funds is properly
documented. o Revised participation techniques in 2018 RECon (retail attraction) Program to include enhanced
outreach to retailers, improved booth and marketing materials and greater leverage of
economic data to specific markets and opportunities, resulting in increased private sector
awareness of investment opportunities in Pasco.
o Received the twenty-year City population forecast (an expected increase of 51,000 residents
by the year 2038) from Washington State, submitted an initial request for expansion of the
Urban Growth Area and held four public meetings and one study session with affected area
residents and property owners. The forecast will result in a significant expansion of the present
urban boundary which will impact future land use, provision of public infrastructure (water,
sewer, roads, utilities, recreation, etc.) and public services.
2019-2020 GOALS
o Overhaul the Department’s Economic Development website using data and presentation
techniques from the City’s 2017 retail analysis, as this technique capitalizes on the present trend
of site selectors to accomplish a significant amount of research for new retail/industrial sites on-
line.
o Fully implement the revised Development Review process with Planning, Fire, Public Works/
Engineering and applicable agencies, including utility providers, which will provide greater
consistency and understanding of City regulations to applicants for development projects.
o Assist with finalization of the Master Plan and Environmental Impact Study of the Broadmoor
Area, develop implementing legislation depending on the Master Plan requirements, and assist
with the public information efforts to fund and provide sewer infrastructure in the area.
o Begin Implementing the Boat Basin/Marine Terminal Plan in corroboration with the Port of
Pasco to develop an appropriate zoning designation for the area, facilitating the Port’s efforts
to attract private investment in a mixed-use (commercial/residential) environment.
o Continue to strengthen participation techniques in International Council of Shopping Center
retail attraction efforts, which focus on drawing attention to the Pasco community and market
opportunities, resulting in a greater source of sales tax revenue.
o Develop Residential Design Standards for use in establishing guidelines for physical growth,
providing the threshold for community aesthetics Council desires to achieve.
o Begin the revision process for the Sign Code with focus on signage standards that will reflect
the characteristics of the various commercial and industrial districts within Pasco.
o Complete the Underrepresented Communities Grant and historical inventory process which
documents the physical and social contributions of the African American community to Pasco’s
history.
o Complete the Urban Area Expansion and Comprehensive Plan update process using the
Environmental Impact Study process to identify alternatives for expansion of the urban area to
accommodate a 51,000 person increase by the year 2038, identify the geographic areas for
physical growth and infrastructure planning, and provide for increase public input opportunities
in the outcome. o Develop and implement increased use of the Hearing Examiner System for land use
permit/project review, resulting in a succinct and focused approach to land use permitting
resulting in less legal exposure and liability, and increasing opportunities for the Planning
Commission and City Council to focus on policy direction issues. o Work with City Clerk to maintain a consistent records management system.
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Finance
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FINANCE 2016 Actual 2017 Actual 2018 Budget 2019 Budget 2020 Budget
Expenditures
Salaries - 998,242 1,046,151 1,157,424 1,198,189
Personnel Benefits - 433,731 465,159 511,652 525,202
Supplies - 26,755 17,195 19,345 19,497
Services & Charges - 737,582 702,806 815,348 859,216
Department Total - 2,196,310 2,231,311 2,503,769 2,602,104
LIBRARY 2016 Actual 2017 Actual 2018 Budget 2019 Budget 2020 Budget
Expenditures
Supplies 3,159 3,857 7,500 4,700 4,700
Services & Charges 1,277,417 1,441,692 1,370,458 1,420,569 1,475,849
Department Total 1,280,576 1,445,549 1,377,958 1,425,269 1,480,549
NON
DEPARTMENTAL 2016 Actual 2017 Actual 2018 Budget 2019 Budget 2020 Budget
Expenditures
Salaries - - - - -
Personnel Benefits 564,545 23,583 - - -
Supplies 37,157 38,629 42,708 42,708 42,708
Services & Charges 1,404,871 1,963,081 2,130,805 2,102,110 2,180,229
Capital Outlay 24,706 6,796 - - -
Transfers & Pass
Throughs 7,040,858 2,402,716 775,000 18,310,000 689,116
Debt Principal &
Interest 1,199,430 1,182,947 1,166,700 2,614,417 2,611,217
Department Total 10,271,567 5,617,752 4,115,213 23,069,235 5,523,270
Non-recurring Capital Expenditures – Over $17M will be transferred to the Construction Fund to
build two Fire Stations to enhance the community’s safety via the most cost effective and efficient
strategies. This non-recurring capital expenditure will not result in increase in operation expenditures
as the City plans to relocate existing Fire Stations to new buildings. The City is expected to receive
close to $2M from the sale of existing property, which will be used to fund the new stations.
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Finance Personnel Summary
Number of Employees (FTE)
Position 2016* 2017 2018 2019 2020
Finance Director 1 0.9 0.9 0.9
Customer Service Manager 1 1 1 1
Lead Accountant 2 2 2 2
Staff Accountant 3 2.9 2.9 2.9
Procurement Specialist** - 1 1 1
Payroll Specialist - 1 1 1
Accounting Clerk 1 1 1 1
Administrative Assistant II - 1 1 1
Department Assistant II 8 7 7 7
Total 16 17.8 17.8 17.8
* Finance was included with Administrative & Community Services until 2016.
1.8 FTE – The increase of 1.8 FTE from 2017 to 2018 was due to the Payroll Specialist moving from
Human Resources (Executive Department) to Finance, the addition of a Procurement Specialist, and
moving 0.2 FTE to the Equipment Rental Fund and the Process Water Reuse Facility Fund.
No authorized change from 2018 to 2020.
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FINANCE
MISSION
To ensure financial stability and to support citizens and City operations by providing timely, accurate,
clear, and complete information, while maintaining a high level of compliance with Federal, State, and
local rules and regulations.
MAJOR FUNCTIONS
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 City Council and management and maintains appropriate internal controls
and oversight of all financial functions.
The department is comprised of two divisions: general accounting and customer service/utility billing.
2018 KEY ACCOMPLISHMENTS
ACCOUNTING
o Implemented City’s first biennial budget for budget years 2019-2020 to promote and facilitate
long-term financial and strategic planning and create organizational capacity to review,
enhance, and manage other programs, to improve efficiency and quality to citizens, businesses,
property owners, and visitors.
o Established an effective procurement process throughout the City with the 2018 approved
Procurement Specialist improving the City’s financial position and increasing efficiency. The
department is in the process of implementing a procurement module within the City’s financial
system.
o Reinstated City’s banked Property Tax Levy capacity to $1,859,000 from $400,000. Final steps
to this process will be taken by Franklin County Assessor’s Office through a memo to
Department of Revenue in November 2018. Pending Council approval, levy funds will improve
public safety with the addition of two Fire Stations and support growth in the quickly
developing area of Pasco.
o Continued execution of the Chapel Hill Boulevard and Broadmoor Area Local Improvement
District bond and reduce City’s risk exposure.
o Continued in-depth review and analysis of the current Fleet process to identify correct fleet size
and yearly investment for the City.
CUSTOMER SERVICE/UTILITY BILLING
o Completed implementation of the City’s Business Licensing program to the State’s Business
Licensing Service program as per State law HB-2005. Implementation has made it easier for
customers to receive the City’s business license by providing a standard platform shared by the
State and many municipalities across the State.
o Using the City’s Geographic Information System (GIS), completed mapping of residential and
business water meters. This provides improved maintenance of meters and the ability to reroute
the City utility billing meter-reading, takes into account growth that has occurred, and
accommodates for anticipated new growth, improving efficiencies.
o Implemented PetData dog licensing, decreasing lines at City Hall and staff overtime. The system
improved payment options for customers, provides 24/7 access to online licensing, including
access to real time information for Animal Shelter and Control Services.
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2019-2020 GOALS
ACCOUNTING
o Establish robust procurement system module within the City’s financial system to streamline
procurement processes to increase efficiency, transparency, and standardization.
o Create LID management structure to manage all LID’s until all liabilities are fulfilled including
the complete execution of Chapel Hill LID and Broadmoor Area LID (if Council approves such
action).
o Model the City’s cash flow needs to maximize investment opportunities. This goal was not
accomplished in 2018 due to various factors such as reporting capability within the City’s
financial system and resource constraints due to other process implementations.
o Review all rates and fees for sustainability and cost recovery to create a comprehensive fee
schedule encapsulating rate and fee charges throughout the City.
o Review and update Development Impact Fees to assure new growth mitigates its impacts.
o Complete long-term financial plan for General Fund to enhance City’s long-term financial
viability and identify financial trends and issues for proactive resolution.
o Create comprehensive Finance Manual to include fiscal policies, as well as operating
procedures, to improve department succession planning, ensuring optimal and continuous
operation.
o Create robust interdepartmental work order system to maximize internal City resources and
ensure accurate accounting of cost.
CUSTOMER SERVICE/UTILITY BILLING o Address issues with aging Utility Billing Software, which no longer provides updates or
enhancements to the program. This remains an ongoing goal as we work with many
jurisdictions across the State to find the best fit for the City. The current landscape of software
acquisition has shown that it is best to wait for available software to mature. The Department
will continue to monitor the risk of the aging system versus the risks of implementing software
not fully realized.
o Submit a plan for a possible rate reduction for low-income, long-term disabled citizens. The
Department contacts citizens believed to fit criterion on an ad-hoc basis. The implementation
of new animal and business licensing has delayed creation of a formal plan.
o Create comprehensive operations manual to include fiscal policies, as well as operating
procedures, to improve department succession planning ensuring optimal and continuous
operation.
o Work with City Clerk to maintain a consistent records management system.
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147 Police
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POLICE 2016 Actual 2017 Actual 2018 Budget 2019 Budget 2020 Budget
Expenditures
Salaries 7,031,758 8,274,589 8,228,682 8,792,211 9,263,529
Personnel Benefits 2,347,527 2,909,240 2,862,622 3,066,165 3,240,269
Supplies 310,494 283,678 336,435 361,295 334,745
Services & Charges 4,693,995 5,010,759 5,116,610 5,254,843 5,211,127
Capital Outlay 79,924 10,297 - - -
Department Total 14,463,698 16,488,563 16,544,349 17,474,514 18,049,670
Police Personnel Summary
Number of Employees (FTE)
Position 2016 2017 2018 2019 2020
Police Chief 1 1 1 1 1
Deputy Police Chief - - 1 1 1
Captain 3 3 2 2 2
Sergeant 10 10 10 9 9
Sergeant - SCU 0 0 0 1 1
Police Officer 49 50 50 50 50
Police Officer - C.O.P.S - - 4 4 4
Police Officer - Detective 7 7 7 7 7
Police Officer - DEA/VCTF Detective 2 2 2 2 2
Police Officer - Metro Detective 1 1 1 1 1
Police Officer - SCU Detective 4 4 4 4 4
Crime Specialist - Analyst 1 1 1 1 1
Crime Specialist - Domestic Violence 1 1 - - -
Crime Specialist - Evidence 1 1 1 1 1
Administrative Assistant II 1 1 1 1 1
Lead Police Services Specialist 1 1 1 1 1
Police Services Specialist 4 4 4 4 4
Administrative Assistant I 1 1 1 1 1
Accreditation Program Coordinator - - - 1 1
Total 87 88 91 92 92
1.0 FTE – The increase from 2016 to 2017 is the addition of an Area Resource Officer.
3.0 FTE – The increase from 2017 to 2018 is the addition of 4.0 FTEs, partially funded by the
Community Oriented Policing Services grant and reduction of the 1.0 FTE Crime Specialist – DV.
1.0 FTE – The increase from 2018 to 2019 is the addition of an Accreditation Program Coordinator.
No authorized change from 2019 to 2020.
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POLICE
MISSION
We are dedicated to serving our community with excellent law enforcement services.
Vision – We proudly partner with our community to ensure Pasco is a safe place to live, work and
visit.
Values –
Passion: Our work is our calling.
Pride: We give our best to Pasco.
Service: We connect with our diverse community by treating everyone with dignity and
respect.
MAJOR FUNCTIONS
The Pasco Police Department consists of an authorized strength of 82 commissioned officers, consisting
of a Chief, Deputy Chief, 2 Captains, 10 Sergeants, and 68 Officers and Detectives. Additionally, 10
staff provide administrative support for police records, evidence and property, crime analysis, and
department leadership. The department is on a mission of providing community-oriented policing
services to the City.
The department provides many quality services to the community including: patrol, investigations,
canine, area and school resource officers, street crimes, SWAT, Metro drug unit, and liaisons with the
FBI, DEA and U.S. Marshalls. In addition, we provide community policing services such as Coffee with
a Cop, Citizen's Academy (English and Spanish) and our very successful Facebook page, which has the
largest following of any police department in the State of Washington.
2018 KEY ACCOMPLISHMENTS
o Hot Spotters Program:
• Created partnership to implement Trueblood Diversion Services Grant awarded to Lourdes
Health and embedding a Mental Health Professional into the Police Department – enriching
officer interactions with individual suffering with mental illness.
• Identified and initiated market study survey for potential low-barrier housing project for
population challenged to meet restrictions in more traditional housing options.
o Accreditation Program:
• Completed comprehensive review of policies and procedures to comply with over 350
Commission of Accreditation for Law Enforcement Agencies (CALEA) national standards for
policing.
• Completed training and implementation of IAPro system to enhance police integrity with
data collection of internal affair matters and reporting needs for accreditation.
o Completed formal agreement with the Tri-Cities Airport Police to provide records and back-up
patrol services.
o Body Worn Camera Program:
• Completed Body Worn Camera review and worked with the police association on language
implementation.
• Acquired five-year federal cost sharing grant to implement Body Worn Camera program.
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o Community Outreach:
• Conducted tabletop exercise and developed and delivered Mass Causality Response
Training to over 2,000 Pasco School District employees.
• Completed comprehensive school site safety and security survey to assess all access points,
locks and communication procedures for all Pasco Schools in partnership with Washington
State Patrol, the City Fire Department, and Franklin County Fire District 3.
• Increased Facebook followers by 16% and Twitter followers by 81%, improving
department’s ability to deliver public information and increasing community interaction.
o Investigations:
• 100% clearance rate by arrest for 2018 homicides (year-to-date).
• Two cold case homicides (1986 and 2018) cleared by arrest.
• Enhanced mobile device and computer investigations through implementation of analytic
system, which automatically analyzes data from images, text, video, and location.
o Completed the long awaited merger of dispatch centers from Franklin County to SECOMM.
o Increased canine unit by 50% utilizing drug forfeiture funds. Both teams are fully trained in
their individual specialty (patrol or narcotics detection) and State certified.
o Awarded COPS hiring grant for four officers to focus on homeless individuals.
o Acquired one-time Washington Association of Sheriffs and Police Chiefs (WASPC) WA Gang
grant to populate the Regional Information Sharing Systems (RISS). The utilization of the grant
reimbursed 121 hours invested by our Crime Analyst to support regional efforts against
organized and violent crime, gang activity, drug activity, human trafficking, identity theft, and
other regional priorities, while promoting officer safety.
2019-2020 GOALS
o Complete initial national accreditation through CALEA, including onsite assessment and
program structure for annual compliance of over 350 standards.
o Implementation of OverDose “OD” Mapping, a computer-based mapping system to provide
surveillance data across jurisdictions by tracking related overdose deaths and providing strategic
analysis across jurisdictions.
o Implement Homeless Liaison Officer (HLO) program to assist in the reduction of people
experiencing homelessness and facilitate diversion to supportive services, rather than
incarceration, and reducing negative police interactions.
o Complete the embedding of Mental Health Professionals into the Department by initiating
regular roll-call training for officers on mental health and crisis response.
o Complete survey of homeless population in conjunction with Catholic Family Services to
evaluate development of a housing project for individuals suffering from coexisting mental
health and substance issues in cooperation with the City.
o Complete table top exercise to develop and deliver Mass Causality Response Training to
Lourdes Health employees.
o Create a partnership to enhance offender accountability with Department of Corrections
(DOC) by moving DOC officer(s) into the Street Crimes Unit.
o Work with City Clerk to maintain a consistent records management system.
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Fire
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FIRE 2016 Actual 2017 Actual 2018 Budget 2019 Budget 2020 Budget
Expenditures
Salaries 3,651,718 4,062,543 4,142,295 4,568,983 4,709,817
Personnel Benefits 944,035 1,175,635 1,265,088 1,314,102 1,353,526
Supplies 185,950 247,538 254,655 259,966 248,677
Services & Charges 784,016 2,127,620 1,170,348 1,315,040 1,346,229
Capital Outlay 53,574 47,218 27,000 125,000 25,000
Department Total 5,619,293 7,660,554 6,859,386 7,583,091 7,683,249
Fire Personnel Summary
Number of Employees (FTE)
Position 2016 2017 2018 2019 2020
Fire Chief 0.5 0.5 0.5 0.5 0.5
Deputy Fire Chief 0.5 0.5 0.5 0.5 0.5
Battalion Chief 1.5 1.5 1.5 1.5 1.5
Training Officer/Captain 1 1 1 1 1
Captain 7 7 7 6 6
Lieutenant 5 5 5 6 6
Firefighters 20 20 23 23 23
Administrative Assistant II 0.5 0.5 0.5 0.5 0.5
Fire Protection Specialist 0.2 0.2 - - -
Community Risk Reduction Specialist - 0.5 0.5 0.5 0.5
Total 36.2 36.7 39.5 39.5 39.5
0.5 FTE – The increase from 2016 to 2017 is the addition of Community Risk Reduction Specialist
Officer.
2.8 FTE – The increase from 2017 to 2018 is the addition of 3.0 FTEs partially funded by Staffing for
Adequate Fire & Emergency Response (SAFER) grant and reduction of 0.2 FTE in Fire Protection
Specialist.
No authorized changes from 2018 to 2020.
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FIRE
MISSION
Honorably protect and serve our community.
MAJOR FUNCTIONS
The Fire Department provides well-supervised, qualified and professional fire suppression services in
accordance with National, State, and Local ordinance and industry standards. The Department
provides safety training and education for its members in accordance with WAC 296-305 requirements.
In addition, the Department provides technical rescue services as defined by NFPA 1670 and WAC
296-305 in the following disciplines: Rope Rescue, Confined Space Rescue, Trench and Excavation
Rescue, Machinery and Vehicle Rescue, Structural Collapse Rescue and Water Rescue. The Fire
Department is also responsible for operations level hazardous materials responses within the City of
Pasco.
A division of the Department, the Aircraft Rescue and Firefighting (ARFF) program provides services
to the Tri-Cities Airport in accordance with Federal Aviation Administration (FAA) Regulations Part
139 and applicable advisory circulars, WAC 296-305 and applicable sections of NFPA 402.
2018 KEY ACCOMPLISHMENTS
o Completed SECOMM merger and consolidation of dispatch centers. This required:
• The evaluation and updating of all dispatch protocols and plans for the City of Pasco Fire
Department.
• Reprogramming of 52 portable radios, 23 mobile radios, and 5 base stations.
• Training of all staff members on new protocols and plans. o Completed efforts and programs to upgrade to a Class 3 Washington State Raters Bureau rating.
This was accomplished by:
• Learn Not to Burn and Life Safety House presentations at local schools.
• Promotion of home life safety inspections and installation of smoke alarms.
• Increased life safety inspections of businesses by Code Enforcement.
• Better records management by the Water Division of Public Works.
• Increased training by personnel of the Water Division, Code Enforcement Division, and Fire
Department.
• Purchase of additional engine, aerial apparatus and water tender to meet the needs of the
community.
• Increased staffing levels at Station 84 in July of 2018 to provide additional engine company.
• SECOMM merger.
• Community Risk Reduction Program.
• Completed efforts to support regionalized and standardized training programs to maximize
the utilization of resources and leverage training costs. This was accomplished by:
Development and sponsorship of a regionalized recruit fire training program
Secured Assistance to Firefighters Grant (AFG) for the purchase of 3 regional live fire
training props (CIP Project #00003).
Participated in regional “Command Lab” training exercises for company and shift
officers.
Sponsored regional tactical course for large box and high rise incidents.
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o Began design for the relocation of Fire Station 83 to better serve the community inside the
Urban Growth Area and replacement of temporary Fire Station 84 with a permanent station
(CIP Project #18001 and CIP Project #18002). o Completed comprehensive school site safety and security survey to assess all access points, locks
and communication procedures for all Pasco Schools in partnership with Washington State
Patrol, Police Department, and Franklin County Fire District 3.
2019-2020 GOALS
o Complete design and construction for the relocation of Fire Station 83 to better serve the
community inside the Urban Growth Area and replacement of temporary Fire Station 84 with
a permanent station (CIP Project #18001 and CIP Project #18002). o Identify and secure land use options for additional Fire Stations 85 and 86 (CIP Project #19003)
to meet the expanding needs of the community and provide continuous level of service in the
Urban Growth Area. o Identify and secure alternative programmatic funding streams to meet the expanding needs of
the community. o Promote fiscal stewardship through the leveraging of regionalization. o Work with City Clerk to maintain a consistent records management system.
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Public Works – Engineering
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ENGINEERING 2016 Actual 2017 Actual 2018 Budget 2019 Budget 2020 Budget
Expenditures
Salaries 1,140,155 1,074,463 1,142,003 1,173,449 1,230,819
Personnel Benefits 463,881 439,093 476,676 504,113 521,717
Supplies 22,689 13,302 18,500 21,230 15,380
Services & Charges 172,401 200,125 164,350 162,133 162,580
Department Total 1,799,126 1,726,983 1,801,529 1,860,925 1,930,496
No authorized change from 2018 to 2020.
Engineering Personnel Summary
Number of Employees (FTE)
Position 2016 2017 2018 2019 2020
Public Works Director 0.15 0.15 0.15 0.15 0.15
City Engineer 1 1 1 1 1
Construction Manager 1 1 1 1 1
Senior Engineer 2 3 3 3 3
Civil Engineer 3 2 2 1 1
Associate Engineer 3 3 1 1 1
Construction Inspector 3 3 3 3 3
Engineering Tech III 1 1 - 1 1
Engineering Tech II - - 2 2 2
Engineering Tech I - - 1 1 1
Contracts Specialist - - 1 1 1
Administrative Assistant II 1.5 1.5 0.5 0.5 0.5
Administrative Assistant I 1 1 1 1 1
Total 16.65 16.65 16.65 16.65 16.65
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PUBLIC WORKS – ENGINEERING
MISSION
Provide on-time and on-budget delivery of transportation and utility projects, at the highest level of
quality, and with minimum disruptions in the project development cycle – from a project’s early
planning and funding stages through design and construction to final completion.
MAJOR FUNCTIONS
The purpose of the Engineering Division is to plan, promote, construct, and maintain the City’s
infrastructure, including: Streets, Water, Sewer, Irrigation, Stormwater, and Process Water. This activity
provides technical expertise and contract administration in the planning, design, implementation and
inspection of public works projects. It also provides engineering oversight of commercial, industrial
development and subdivision infrastructure improvements and maintains records of financial, physical
and legal components of the projects and public rights-of-way.
Another aspect of the Engineering Division is to plan for infrastructure improvements that will
accommodate the explosive growth being experienced in Pasco. This is accomplished through the
development and updating of the following planning documents:
o Transportation Improvement Program
o Capital Improvement Program
o Comprehensive Water Plan
o Comprehensive Sewer Plan
o Comprehensive Irrigation Plan
o Comprehensive Stormwater Plan
o Process Water Reuse Facility Plan
o Wastewater Treatment Plant Facility Plan
The overall goal of the Engineering Division is to provide exceptional customer service.
2018 ACCOMPLISHMENTS
o Completed the Process Water Facility Plan and Engineering Report.
o Reinvigorate the Lewis Street Overpass Project with a completed design, National
Environmental Policy Act Update and applied for necessary funding to complete construction
by 2021.
o 70% completion construction of the Oregon Avenue Widening Project construction is 70%
complete.
o Initiated revised private development review process with Planning and Fire providing a
procedure that promotes uniform application of City standards and expectations.
SANITARY SEWER/WASTEWATER TREATMENT PLANT (WWTP) o Completed the assessments, technical memorandums, and/or preliminary design for four of the
City’s priority sanitary sewer lift stations to ensure sufficient reliability of sewer services,
including:
• Pearl Street Lift Station (CIP Project #15002) – Design and right-of- way acquisition
completed
• Maitland Lift Station (CIP Project #15003) – Preliminary design completed
• Road 36 Lift Station (CIP Project #16006) – Assessment completed
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• 9th & Washington Lift Station (CIP Project #16007) – Design completed o Completed the design and started construction of the WWTP PLC & Controls Upgrade Project
(CIP Project #18059).
o Completed the design of the Harris Road Sewer Transmission Main Project [previously known
as the Northwest Area Sewer Transmission Main Project] (CIP Project #14001) which will help
serve the fast growing northwest area of Pasco including a currently proposed 300+ residential
subdivision.
o Completed 75% of the WWTP Facility Plan (CIP Project #16019) which looks at the expansion
needs of the WWTP to accommodate future growth within the City. By developing a Facility
Plan, eligibility for funding assistance through the WA Department of Ecology’s Water Quality
Program will be expedited.
o Began conceptual work on the Broadmoor Area Sewer LID Project (CIP Project #1800076).
This is a project that will extend sewer north and east from the Harris Road Sewer Transmission
Main project. This project will accommodate the sewer needs of the fast growing northwest
area.
WATER TREATMENT/DISTRIBUTION o Completed construction of the Columbia Water Intake Project (CIP Project #11001) enhancing
the City with an improved reliable source of water to meet the future demands of the City’s
potable water system.
o Completed the Butterfield WTP PLC & Control Upgrade Project (CIP Project #17019) advancing
the Programmable Logic Controller (PLC) system to the same modern technology as the
Municipal West Pasco Water Treatment Plan (WPWTP).
o Completed the Comprehensive Water System Plan (CIP Project #15005) which looks at the
expansion needs of the Domestic Water System as a whole to accommodate future growth
within the City.
o Completed the design and construction of the Schuman Lane Waterline Extension (CIP Project
#180040). This project provides fire protection to existing residences along Schuman Lane
o Completed the Irrigation System Capacity Evaluation, which determined the existing capacity
of the current system and identified the potential service area for the utility.
STORMWATER
o Completed the design and construction of the Valencia Drive and Santa Anna Loop Stormwater
Improvement Projects. These projects addressed two areas of the City that experienced
complaints about significant stormwater flooding due to inadequate facilities. City staff
designed and constructed improvements to these two problem areas. This was an added 2018
project.
TRANSPORTATION/TRAFFIC
o Completed 70% construction of the Oregon Avenue Safety Project – Phase 1 (CIP Project
#12002), improving safety, access management and mobility on a major north/south corridor.
o Began the final design and preparation of the bid package for the Lewis Street Overpass Project
(CIP Project #13007). Construction plans were completed to the 30% design level.
o Successfully worked with property owners and formed the Chapel Hill Blvd LID Project (CIP
Project #16030) and completed the road and utilities design which will close the gap of Chapel
Hill Blvd between Road 68 and Road 84. This project will accommodate transportation needs
necessary for future growth.
o Construction of the City Wide Traffic Signal – Phase 1 Project (CIP Project #13006) which
enhances the City’s ability to use emergency vehicle preemption and signal coordination
making our transportation system safer and more efficient. This project focused on those
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intersections throughout the City that did not require the acquisition of rights-of-way for
required ADA improvements. This approach allowed Phase 1 to proceed substantially quicker
than Phase 2.
o Completed design of the City Wide Traffic Signal – Phase 2 (CIP Project #17014) project which
will enhance the City’s ability to use emergency vehicle preemption and signal coordination
making our transportation system more efficient. o Completed the design and construction of two Safe Routes to School projects; Road 84 Safe
Walking Route Connection (CIP Project #17017) and Rowena Chess School Crossing (CIP
Project #17018). These sidewalk and crosswalk improvements serve several hundred students
at three area schools.
o Continued coordination with the Port of Pasco and Columbia Basin College for the Argent
Road Widening Project (CIP Project #12001) which will provide for growth at this important
location serving multiple modes of travel and multiple types of users.
PROCESS WATER REUSE FACILITY (PWRF)
o Partially completed the design and property acquisition for the Columbia East Pump Station
Project (CIP Project #17003) which will add a new pump station for the food processors in the
Commercial Avenue-Kahlotus Highway area and will allow for the diversion of 1.5 MGD of
industrial (food processing) waste away from the municipal wastewater treatment plant
increasing capacity for additional food processors. Design and right-of-way acquisition for the
associated Columbia East Force Main is underway.
o Completed the design of the new PWRF Irrigation Pump Station Replacement Project (CIP
Project #18070) to improve reliability and efficiency to food processors utilizing the facility.
o Completed the PWRF Facility Plan/Engineering Report (CIP Project # 16016). This report
provides a ‘current conditions’ assessment, an in-depth evaluation of the PWRF pretreatment
system and details the future needs of the PWRF. This report provides the basis of design for
improving the PWRF to allow many more years of use, reduce ongoing failures and
maintenance requirements, and provide the ability for future growth of the food processing
industry in our area.
PARKS
o Began the design of the Peanuts Park Improvements Project (CIP Project #16014). This project
is a collaborative effort between the Public Works (PW), Administrative & Community Services
(A&CS), and Community and Economic Development (C&ED) Departments and Downtown
Pasco Development Association. PW is managing the design and construction contracts under
the oversight of the A&CS (the project owner), while at the same time C&ED staff is pursuing
project grant funding and coordinating this project with other downtown private development
and revitalization efforts.
2019-2020 GOALS
o Development Review Team (DRT) – Continue working with C&ED, Public Works Operations
and Administration staff to advance a private development review process that better serves
the public and provides clearly written procedures that promotes uniform review and
application of city standards and expectations for private development and redevelopment
projects.
o Continue to work with the City’s consultant team and the businesses and citizens of Pasco to
complete the design of the Lewis Street Overpass Project and achieve “shovel-ready” status.
Staff will also work with local, State and Federal agencies to pursue opportunities for filling the
funding gap for the construction phase of this project.
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o Continue working on projects that improve the safety and traffic congestion on the Road 68/I-
182/Burden Blvd corridor. This will include completing the Wrigley Drive Extension Project,
the Road 68 Interchange Improvement Project (Striping and Signage changes) and the Road 68
Widening South of I-182 Project. o Continued collaboration with Ben-Franklin Transit (BFT) to enhance mobility. This will be
accomplished through coordination of our capital projects through regularly scheduled
meetings with BFT. This will help improve the implementation of public transit improvements
in conjunction with City projects.
o Work with a Consultant on the completion of a Comprehensive Transportation Plan that
includes a comprehensive and inclusive planning and analysis process to facilitate the
improvement of traffic flows in major corridors and supports integration of pedestrian, bicycle
and other non-vehicular means of transportation. This effort will include a robust public
involvement process.
o Continue to provide Engineering support for needed utilities and transportation improvements
for the Broadmoor Area Master Plan and Environmental Impact Analysis.
o Complete construction of the Columbia East Lift Station and Force Main Project and the Foster
Wells Force Main Project in support of the PWRF.
o Complete the design and construction of the projects identified in the Council-adopted 2019-
2024 Capital Improvement Plan (CIP). These utility, transportation and park projects will
support the current citizens and businesses as well as the continued economic development of
the City.
o Manage the construction of the Lewis Street Overpass Project. This is a multi-year project and
its progress forward will depend heavily on obtaining additional funding from outside sources
to fill the gap for the construction phase of the project.
o Continue to work with our Consultant and food processing partners on the continued efforts
to design improvements to the PWRF Pretreatment Facility. This will include working with
Finance Department staff to identify funding for this project.
o Continue working on projects that improve the safety and traffic congestion on the Road 68/I-
182/Burden Blvd corridor.
o Began developing capital projects and potential funding sources based on the
recommendations of the completed Comprehensive Transportation Plan. Incorporate these
into an updated 2020-2025 Capital Improvement Plan and Transportation Improvement Plan.
o Complete the design and construction of the projects identified in the Council-adopted 2020-
2025 Capital Improvement Plan (CIP). These utility, transportation and park projects will
support the current citizens and businesses as well as the continued economic development of
the City.
o Work with City Clerk to maintain a consistent records management system.
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SPECIAL REVENUE FUNDS
The City uses Special Revenue Funds to account for revenues that must be used by law for specific
purposes. Examples are the City Street Fund and Arterial Street Fund that account for gasoline taxes
received that can only be used for maintenance and improvements to roads and streets, as well as
Ambulance Fund that provides vital emergency medical services to our residents.
Below is the list of all of City’s Special Revenue Funds:
Fund 110 – Street
Fund 120 – Arterial Street
Fund 130 – Street Overlay
Fund 140 – Community Development Block Grant (CDBG)
Fund 142 – HOME Program
Fund 144 – Neighborhood Stabilization Program (NSP)
Fund 145 – Martin Luther King (MLK) Center
Fund 150 – Ambulance Services
Fund 160 – City View Cemetery
Fund 161 – Boulevard Maintenance
Fund 165 – Athletic Program
Fund 166 – Golf
Fund 170 – Senior Center
Fund 180 – Multi-Modal Facility
Fund 182 – School Impact Fees
Fund 185 – Rivershore Trail and Marina
Fund 188 – Special Assessment Lodging
Fund 189 – Litter Abatement
Fund 190 – Revolving Abatement
Fund 191 – TRAC Development and Operating
Fund 192 – Park Development
Fund 193 – Capital Improvement Fund (Real Estate Excise Tax)
Fund 194 – Economic Development Fund
Fund 195 – Stadium Convention Center
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Ambulance Service Fund
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150 – AMBULANCE 2016 Actual 2017 Actual 2018 Budget 2019 Budget 2020 Budget
Revenues
Budgeted Beg
Fund Balance - - 322,691 1,228,550 1,050,680
Intergovernmental 1,290 1,270 2,041,328 2,269,210 838,510
Charges Goods &
Services 4,686,236 6,429,273 5,510,700 6,282,233 6,353,451
Miscellaneous
Revenue 4,514 20,267 16,000 16,000 16,000
Debt Proceeds - - - - -
Transfer In 420,000 420,000 420,000 420,000 420,000
Total Revenues 5,112,040 6,870,810 8,310,719 10,215,993 8,678,641
Expenditures
Salaries & Wages 3,214,425 3,657,773 4,189,406 4,521,378 4,659,249
Personnel Benefits 829,861 1,072,825 1,344,904 1,307,406 1,346,630
Supplies 219,397 312,104 231,000 268,560 268,535
Services & Charges 1,287,716 1,472,146 1,468,186 1,702,969 1,756,818
Transfers & Pass
Trough's - - - - -
Capital Outlay 44,201 71,136 45,000 25,000 62,000
Debt Principal - - 765,000 1,340,000 -
Budgeted End
Fund Balance - - 267,223 1,050,680 585,409
Total Expenditures 5,595,600 6,585,984 8,310,719 10,215,993 8,678,641
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Ambulance Personnel Summary
Number of Employees (FTE)
Position 2016 2017 2018 2019 2020
Fire Chief 0.5 0.5 0.5 0.5 0.5
Deputy Fire Chief 0.5 0.5 0.5 0.5 0.5
Battalion Chief 1.5 1.5 1.5 1.5 1.5
Captain/Medical Officer 1 1 1 1 1
Captain-Paramedic 2 2 2 6 6
Lieutenant 1 1 1 3 3
Firefighter/Paramedic 23 29 30.5 21 21
Firefighter 1 - 1.5 5 5
Department Assistant II 1 1 1 1 1
Administrative Assistant II 0.5 0.5 0.5 0.5 0.5
Community Risk Reduction Specialist - 0.5 0.5 0.5 0.5
Total 32 37.5 40.5 40.5 40.5
5.5 FTE – The increase from 2016 to 2017 is the addition of 0.5 FTE of Community Risk Reduction
Specialist Officer, 6.0 FTEs of Firefighter/Paramedic, and reduction of 1 FTE of Firefighter positions.
3.0 FTE – The increase from 2017 to 2018 is the addition of 3.0 FTEs partially funded by Staffing for
Adequate Fire & Emergency Response (SAFER) grant.
No authorized changes from 2018 to 2020.
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FIRE DEPARTMENT – AMBULANCE UTILITY
MISSION
Honorably protect and serve our community.
MAJOR FUNCTIONS
The Ambulance Service provides well-supervised, qualified and professional basic through advanced
emergency life support services in accordance with National, State, and Local ordinance and industry
standards. The Department provides medical safety training and education for its members in
accordance with WAC 296-305 requirements. The Emergency Medical Services (EMS) Officer serves
as the City of Pasco Infectious Disease Control Officer.
The Ambulance Service provides pre-hospital training and safety education and outreach programs to
the City residents and the greater Tri-Cities community. In addition, the Service provides advanced
and basic life support EMS training as defined by the Washington State Department of Health and
Benton/Franklin Pre-Hospital protocols.
2018 ACCOMPLISHMENTS
o Initiated the implementation of a tablet-based patient care reporting system. This program is
dependent upon the complete integration of the Records Management System (software) and
the tablets (hardware). The regional records management system is scheduled to come “on-
line” at the beginning of November 2018. Tablets have been purchased and training has
been initiated for all staff members.
• Inventories and supplies are being entered into the new RMS.
o Development of alternative funding sources such as the Ground Emergency Medical
Transport (GEMT) program is in-progress.
• Initial filing for the GEMT program has been completed and we are awaiting
remuneration.
• Secondary filing for the GEMT program has been completed and submitted.
• Conversion of the Ambulance Utility billing process into Equivalent Residential Units
(ERU’s) in an effort to promote equity in the utility billing processes.
• Continuing to support and update utility billing rates study with Financial Consulting
Services
o Completed SECOMM merger and consolidation of dispatch centers. This required:
• The evaluation and updating of all dispatch protocols and plans for the City of Pasco Fire
Department.
• Reprogramming of 52 portable radios, 23 mobile radios, and 5 base stations.
• Training of all staff members on new protocols and plans.
• Integration of the records management system and computer aided dispatching (CAD)
programs.
• Update of City of Pasco GIS mapping.
o Initiated public outreach and education programs within the City of Pasco. Programs are
multi-cultural and address the different needs of the community. Identify community
partners (social services) to provide preventative education to “at risk” populations. This is
being accomplished by:
• Collaboration with the “Meals on Wheels” program – to identify acutely at risk
community members
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• Collaboration with the Consistent Care program (RCW 35.21.930) – to identify and track
chronic system users. The Consistent Care program works with local non-governmental
social services to provide alternative care programs.
• Collaboration with the City of Pasco Fire Department Community Risk Reduction Officer
– to provide initial and “follow up” training programs for at risk populations.
o Continued supporting regionalized and standardized training programs to maximize the
utilization of resources and leverage training costs. The City of Pasco Ambulance Services
continues to be a strong proponent to regionalized training. To that end, we have supported
and collaborated with:
• City of Pasco Police Department for the training and delivery of NARCAN for opiate
over-doses and tactical combat casualty care (TC3) for traumatic injuries.
• Benton/Franklin Health Department for community outreach for influenza vaccinations.
• Continued support of community CPR programs.
• Training of staff on the identification and notification processes for “at risk” patients.
2019-2020 GOALS
o Identify/secure alternative programmatic funding streams to meet the expanding needs of the
community including the re-evaluation of the ERU rate processes.
o Promote fiscal stewardship through the leveraging of regionalization.
o Identify and develop alternative care programs for special needs populations.
167
Public Works – Streets
CITY MANAGER
PUBLIC WORKS DIRECTOR
SUPERINTENDENT
DIVISION MANAGER
Lead Street Worker
Heavy Equipment Operator
Utility Maintenance Worker
Administrative Assistant I
Instrument
Technician
168
110 – STREET 2016 Actual 2017 Actual 2018 Budget 2019 Budget 2020 Budget
Revenues
Budgeted Beg Fund
Balance - - 140,000 3,092 94,875
Taxes 212,121 247,073 247,753 252,729 257,568
License & Permits 473,823 398,420 393,100 383,000 384,000
Intergovernmental 1,153,921 1,049,406 1,043,116 1,108,176 1,133,692
Charges Goods &
Services - 22,729 - 351,041 -
Misc Revenue 6,983 5,656 300 300 300
Transfer In 544,097 597,163 520,000 829,500 750,000
Total Revenues 2,390,945 2,320,447 2,344,269 2,927,838 2,620,435
Expenditures
Salaries & Wages 610,168 704,813 630,302 584,994 605,777
Personnel Benefits 276,689 310,626 289,354 262,281 270,785
Supplies 158,249 234,517 319,150 403,920 394,345
Services & Charges 993,741 1,245,778 1,102,371 1,499,813 1,199,348
Capital Outlay - 15,286 - 81,955 -
Budgeted End
Fund Balance - - 3,092 94,875 150,180
Total Expenditures 2,038,847 2,511,020 2,344,269 2,927,838 2,620,435
Non-recurring Capital Expenditures – City is planning to purchase equipment items like concrete
mixer, stripe grinder, concrete sidewalk grinder etc. reflecting the change in types of work city’s
street crew is starting to perform. The estimated amount of these purchases is $82 thousand. We
consider these items to be non-recurring capital expenditures for the current budget cycle due to the
newness of the program; however, this categorization may change in future. Capital expenditures
discussed above are not expected to generate additional operational expense.
City Streets Personnel Summary
Number of Employees (FTE)
Position 2016 2017 2018 2019 2020
Public Works Director 0.11 0.11 0.11 0.11 0.11
Public Works Superintendent 0.15 0.15 0.15 0.06 0.06
Public Works Division Manager 0.5 0.5 0.5 0.5 0.5
Lead - Streets 1 1 1 1 1
Heavy Equipment Operator 5 5 5 4 4
Utility Maintenance Worker I 2 2 2 2 2
Instrumentation Tech 1 1 1 1 1
Administrative Assistant I 0.25 0.25 0.25 0.08 0.08
Total 10.01 10.01 10.01 8.75 8.75
1.26 FTE – Decrease from 2018 to 2019 is due to moving staff to Utility Fund.
No authorized change from 2019 to 2020.
169
Arterial Fund
120 – ARTERIAL 2016 Actual 2017 Actual 2018
Budget
2019
Budget
2020
Budget
Revenues
Budgeted Beg Fund
Balance - - 978,973 1,564,733 1,903,571
Intergovernmental 496,226 513,304 513,773 532,563 545,131
Charges Goods &
Services 6,650 2,368 5,000 5,000 5,000
Miscellaneous
Revenue 9,646 11,933 5,000 5,000 5,000
Total Revenues 512,522 527,605 1,502,746 2,107,296 2,458,702
Expenditures
Services & Charges - - 12,123 3,725 3,911
Transfers & Pass
Throughs 763,592 278,640 1,079,000 200,000 1,790,700
Budgeted End Fund
Balance - - 411,623 1,903,571 664,091
Total Expenditures 763,592 278,640 1,502,746 2,107,296 2,458,702
Non-recurring Capital Expenditures – $1 million of capital expenditure from Arterial Fund will be
expended to continue the Lewis Street Overpass project – a long-time goal of the City Council. This
project will be funded by several grants and internal funds. Additionally, $662 thousand is allocated
to Argent Road Widening project to enhance the safety and capacity between 20th Avenue and Road
36 for motor vehicles, pedestrians, bicyclists, and other non-vehicular access. Over $312 thousand is
allocated to City Wide Traffic Signal Improvement Phase II project, increasing system reliability, traffic
efficiency, and pedestrian and vehicular safety throughout the City through traffic signal controllers.
Capital expenditures discussed above are not expected to generate additional operational expense.
170
I-182 Impact Fund
125 - I-182 IMPACT 2016 Actual 2017 Actual 2018 Budget 2019 Budget 2020 Budget
Revenues
Budgeted Beg Fund
Balance - - 1,038,083 1,062,380 1,311,241
Charges Goods &
Services 246,786 312,141 250,000 250,000 250,000
Miscellaneous
Revenue 7,134 12,771 5,000 5,000 5,000
Total Revenues 253,920 324,912 1,293,083 1,317,380 1,566,241
Expenditures
Services & Charges - - 1,391 6,139 6,445
Transfers & Pass
Throughs 123,132 459,223 100,000 - 158,000
Budgeted End
Fund Balance - - 1,191,692 1,311,241 1,401,796
Total Expenditures 123,132 459,223 1,293,083 1,317,380 1,566,241
Non-recurring Capital Expenditures – Over $158 thousand is allocated to City Wide Traffic Signal
Improvement Phase II project, increasing system reliability, traffic efficiency, and pedestrian and
vehicular safety throughout the City through traffic signal controllers. Capital expenditures discussed
above are not expected to generate additional operational expense.
171
Street Overlay Fund
130 – STREET
OVERLAY 2016 Actual 2017 Actual 2018 Budget 2019 Budget 2020 Budget
Revenues
Budgeted Beg Fund
Balance 3,690,031 4,327,688 4,021,551
Taxes 850,424 990,173 991,066 1,014,770 1,031,691
Miscellaneous
Revenue 16,159 39,423 12,000 5,000 35,000
Total Revenues 866,583 1,029,596 4,693,097 5,377,458 5,088,242
Expenditures
Services & Charges 43,030 112,597 131,871 50,907 51,006
Transfers & Pass
Throughs - 35,447 800,000 1,305,000 2,755,000
Budgeted End
Fund Balance - - 3,761,226 4,021,551 2,282,236
Total Expenditures 43,030 148,044 4,693,097 5,377,458 5,088,242
Non-recurring Capital Expenditures – Street Overlay Fund will contribute $1 million of funds to
continue Lewis Street Overpass project, and remainder on various Pavement Preservation and
overlay work considered to be recurring for the City. Capital expenditures discussed above are not
expected to generate additional operational expense.
No staffing in Arterial, I-182 Impact and Street Overlay. These funds are pass through funds.
172
Community Development Block Grant
CITY MANAGER
COMMUNITY & ECONOMIC DEVELOPMENT DIRECTOR
Block Grant Administrator
Administrative Assistant II
173
140 - CDBG 2016 Actual 2017 Actual 2018 Budget 2019 Budget 2020 Budget
Revenues
Budgeted Beg
Fund
Balance
- 8,388 - -
Intergovernmental 530,596 457,672 1,211,145 762,399 676,579
Miscellaneous
Revenue 11,061 16,029 40,100 24,346 -
Total Revenues 541,657 473,701 1,259,633 786,745 676,579
Expenditures
Salaries & Wages 72,082 78,722 72,791 77,781 80,503
Personnel Benefits 27,791 31,136 29,147 30,962 31,905
Supplies 1,535 2,756 1,200 1,200 1,200
Services & Charges 110,352 149,572 297,350 204,302 422,971
Transfers & Pass
Throughs 289,000 272,446 859,145 472,500 140,000
Total Expenditures 500,760 534,632 1,259,633 786,745 676,579
140 - HOME 2016 Actual 2017 Actual 2018 Budget 2019 Budget 2020 Budget
Revenues
Budgeted Beg Fund
Balance - - - - -
Intergovernmental 278,497 162,924 200,000 119,200 119,200
Transfer In - - - - -
Total Revenues 278,497 162,924 200,000 119,200 119,200
Expenditures
Salaries & Wages 7,879 2,683 - - -
Personnel Benefits 3,520 1,194 - - -
Supplies 1,363 182 - - -
Services & Charges 266,599 158,501 200,000 119,200 119,200
Budgeted End
Fund Balance - - - - -
Total Expenditures 279,361 162,560 200,000 119,200 119,200
174
140 - NSP 2016 Actual 2017 Actual 2018 Budget 2019 Budget 2020 Budget
Revenues
Budgeted Beg Fund
Balance - - 63,011 - -
Miscellaneous
Revenue - 20,000 - 52,350 52,350
Total Revenues - 20,000 63,011 52,350 52,350
Expenditures
Salaries & Wages 721 739 - - -
Personnel Benefits 304 326 - - -
Services & Charges 783 9,284 48,330 52,350 52,350
Budgeted End Fund
Balance - - 14,681 - -
Total Expenditures 1,808 10,349 63,011 52,350 52,350
Community Development Block Grant Personnel Summary
Number of Employees (FTE)
Position 2016 2017 2018 2019 2020
Block Grant Administrator 1 1 1 1 1
Total 1 1 1 1 1
No authorized change from 2018 to 2020.
175
Economic Development Fund
CITY MANAGER
COMMUNITY &
ECONOMIC
DEVELOPMENT
DIRECTOR
Deputy Economic Development Director
Administrative
Assistant II
176
194 – ECONOMIC
DEVELOPMENT 2016 Actual 2017 Actual 2018 Budget 2019 Budget 2020 Budget
Revenues
Budgeted Beg Fund
Balance - - 1,022,273 1,478,322 1,465,550
Intergovernmental 319,863 354,375 324,000 370,000 370,000
Miscellaneous
Revenue 1,274,913 1,020,481 1,503,810 1,001,560 1,001,640
Debt Proceeds - - - - -
Capital Asset Sale 54,680 66,693 - - -
Transfer In - - - - -
Total Revenues 1,649,456 1,441,549 2,850,083 2,849,882 2,837,190
Expenditures
Salaries & Wages - 57,420 89,107 120,701 124,926
Personnel Benefits - 25,197 36,408 44,561 45,757
Supplies 187,971 150,891 50,972 84,515 53,630
Services & Charges 503,295 800,492 1,276,008 643,555 319,442
Transfers & Pass
Throughs 452,714 265,621 35,000 375,000 -
Capital Outlay - 18,597 42,500 116,000 145,000
Debt Principal 466,605 475,938 - - -
Debt Interest 18,851 9,519 - - -
Budgeted End
Fund Balance - - 1,320,088 1,465,550 2,148,435
Total Expenditures 1,629,436 1,803,675 2,850,083 2,849,882 2,837,190
Economic Development Fund Personnel Summary
Number of Employees (FTE)
2016 2017 2018 2019 2020
Deputy C&ED Director 0 0 1 1 1
Total 0 0 1 1 1
1.0 FTE – Increase from 2017 to 2018 is due to addition of a Deputy C&ED Director.
No authorized changes from 2018 to 2020.
177
Martin Luther King Center Fund
CITY MANAGER
ADMINISTRATIVE &
COMMUNITY
SERVICES
DIRECTOR
RECREATION SERVICES MANAGER
Recreation Specialist
178
145 - MLK CENTER 2016 Actual 2017 Actual 2018 Budget 2019 Budget 2020 Budget
Revenues Budgeted Beg
Fund Balance - - 180,000 136,139 113,431
Charges Goods &
Services 2,994 2,865 3,000 - -
Miscellaneous
Revenue 40,055 44,892 41,900 47,804 48,412
Transfer In 120,000 120,000 70,000 70,000 70,000
Total Revenues 163,049 167,757 294,900 253,943 231,843
Expenditures
Salaries & Wages 32,217 35,121 34,067 36,167 36,853
Personnel
Benefits 12,891 14,405 14,525 15,110 15,520
Supplies 2,360 1,668 32,530 4,330 4,330
Services &
Charges 57,376 58,809 82,017 84,905 86,713
Budgeted End
Fund Balance - - 131,761 113,431 88,427
Total Expenditures 104,844 110,003 294,900 253,943 231,843
** Doesn’t show that we have taken .55 FTE off. [RS}
Martin Luther King (MLK) Center Personnel Summary
Number of Employees (FTE)
2016 2017 2018 2019 2020
Recreation Specialist 1 1 1 0.45 0.45
Total 1 1 1 0.45 0.45
0.55 FTE – Decrease from 2018 to 2019 is due to moving staff to General Fund.
No authorized change from 2018 to 2020.
179
Cemetery Fund
CITY MANAGER
ADMINISTRATIVE & COMMUNITY SERVICES DIRECTOR
FACILITIES MANAGER
Customer Service
Representative
Groundsman I
Seasonal Employee
180
160 – CEMETERY 2016 Actual 2017 Actual 2018 Budget 2019 Budget 2020 Budget
Revenues Budgeted Beg Fund
Balance - - 40,807 40,011 28,748
Charges Goods &
Services 248,456 214,595 245,390 256,000 258,800
Miscellaneous
Revenue 678 3,280 750 1,700 1,700
Transfer In 60,000 - - - -
Total Revenues 309,134 217,875 286,947 297,711 289,248
Expenditures
Salaries & Wages 92,795 89,297 98,210 101,864 105,430
Personnel Benefits 32,009 32,401 31,662 32,081 32,905
Supplies 57,662 53,864 55,910 62,910 65,810
Services & Charges 73,532 69,033 72,348 72,108 75,988
Budgeted End
Fund Balance - - 28,817 28,748 9,115
Total Expenditures 255,998 244,595 286,947 297,711 289,248
Cemetery Personnel Summary
Number of Employees (FTE)
Position 2016 2017 2018 2019 2020
Groundsman I 0.5 0.5 0.5 0.5 0.5
Customer Service Representative 1 1 1 1 1
Total 1.5 1.5 1.5 1.5 1.5
No authorized changes from 2018 to 2020.
181
Senior Services
CITY MANAGER
ADMINISTRATIVE & COMMUNITY SERVICES DIRECTOR
RECREATION SERVICES
MANAGER
RECREATION SPECIALIST
Registered Nurse
Administrative Assistant I
182
170 – SENIOR
CENTER 2016 Actual 2017 Actual 2018 Budget 2019 Budget 2020 Budget
Revenues
Budgeted Beg Fund
Balance - - 21,361 16,926 19,905
Intergovernmental 16,487 15,370 18,500 17,500 17,500
Charges Goods &
Services 24,525 15,671 15,100 15,100 15,100
Miscellaneous
Revenue 43,616 15,282 16,100 27,300 16,100
Transfer In 250,000 231,000 280,000 240,000 244,116
Total Revenues 334,628 277,323 351,061 316,826 312,721
Expenditures
Salaries & Wages 146,340 149,488 155,072 120,172 123,977
Personnel Benefits 56,198 58,959 59,443 47,828 49,249
Supplies 13,859 6,941 6,000 8,850 5,350
Services & Charges 108,574 74,443 111,681 120,071 114,998
Budgeted End
Fund Balance - - 18,865 19,905 19,147
Total Expenditures 324,971 289,831 351,061 316,826 312,721
Senior Center Personnel Summary
Number of Employees (FTE)
Position 2016 2017 2018 2019 2020
Recreation Specialist 1 1 1 0.5 0.5
Administrative Assistant I 1 1 1 1 1
Total 2 2 2 1.5 1.5
0.5 FTE – Decrease from 2018 to 2019 is due to moving part time staff to Administrative &
Community Services.
No authorized changes from 2019 to 2020.
183
Boulevard Maintenance Fund
161 – BLVD
MAINTENANCE 2016 Actual 2017 Actual 2018 Budget 2019 Budget 2020 Budget
Revenues
Budgeted Beg
Fund Balance - - 1,945,877 2,311,220 2,353,406
Charges Goods &
Services 131,620 157,750 151,000 135,000 135,000
Miscellaneous
Revenue 32,082 38,368 20,031 18,744 17,519
Debt Proceeds 152,308 243,387 218,484 35,000 22,000
Total Revenues 316,010 439,505 2,335,392 2,499,964 2,527,925
Expenditures
Services & Charges - - 4,228 8,958 9,406
Transfers & Pass
Through’ s 75,000 170,000 137,600 137,600 137,600
Budgeted End
Fund Balance - - 2,193,564 2,353,406 2,380,919
Total Expenditures 75,000 170,000 2,335,392 2,499,964 2,527,925
Athletics Fund
165 – ATHLETICS 2016 Actual 2017 Actual 2018 Budget 2019 Budget 2020 Budget
Revenues
Budgeted Beg
Fund Balance - - 215,000 234,778 193,394
Charges Goods &
Services 141,041 122,678 145,690 156,590 158,005
Miscellaneous
Revenue 3,920 4,088 5,000 5,000 5,000
Total Revenues 144,961 126,766 365,690 396,368 356,399
Expenditures
Salaries & Wages 17,297 14,132 27,896 20,822 19,700
Personnel Benefits 4,216 3,642 7,373 5,827 5,685
Supplies 34,570 27,111 33,280 42,770 43,270
Services & Charges 61,513 62,933 84,834 133,555 136,953
Budgeted End
Fund Balance - - 212,307 193,394 150,791
Total Expenditures 117,596 107,818 365,690 396,368 356,399
184
Golf Fund
166 – GOLF 2016 Actual 2017 Actual 2018 Budget 2019 Budget 2020 Budget
Revenues
Budgeted Beg
Fund Balance - - 158,000 27,000 89,647
Charges Goods &
Services 1,382,764 1,325,669 1,473,500 1,578,500 1,578,500
Miscellaneous
Revenue 277,433 283,639 280,500 280,500 280,500
Total Revenues 1,660,197 1,609,308 1,912,000 1,886,000 1,948,647
Expenditures
Supplies 40 - 2,000 2,000 2,000
Services & Charges 1,693,915 1,769,789 1,742,269 1,794,353 1,794,029
Budgeted End
Fund Balance - - 167,731 89,647
152,618
Total Expenditures 1,693,955 1,769,789 1,912,000 1,886,000 1,948,647
Multi-Modal Fund
180 – MULTI-
MODAL 2016 Actual 2017 Actual 2018 Budget 2019 Budget 2020 Budget
Revenues
Budgeted Beg
Fund Balance - - 289,063 341,661 163,574
Intergovernmental 70,965 74,191 101,069 101,554 102,585
Miscellaneous
Revenue 76,569 86,585 82,715 87,809 90,304
Total Revenues 147,534 160,776 472,847 531,024 356,463
Expenditures
Supplies 2,545 3,150 9,000 10,000 10,000
Services & Charges 56,633 40,326 182,823 57,450 58,123
Transfers & Pass
Through’ s - - - 300,000 -
Budgeted End
Fund Balance - - 281,024 163,574 288,340
Total Expenditures 59,178 43,476 472,847 531,024 356,463
185
School Impact Fund
182 – SCHOOL
IMPACT 2016 Actual 2017 Actual 2018 Budget 2019 Budget 2020 Budget
Revenues
Budgeted Beg Fund
Balance - - - - -
Charges Goods &
Services 1,902,075 2,325,575 2,500,000 2,500,000 2,500,000
Miscellaneous
Revenue 850 1,367 - - -
Total Revenues 1,902,925 2,326,942 2,500,000 2,500,000 2,500,000
Expenditures
Services & Charges 1,915,573 2,333,355 2,500,000 2,500,000 2,500,000
Total Expenditures 1,915,573 2,333,355 2,500,000 2,500,000 2,500,000
Marina Fund
185 - MARINA 2016 Actual 2017 Actual 2018 Budget 2019 Budget 2020 Budget
Revenues
Budgeted Beg Fund
Balance - - 43,125 82,484 88,532
Miscellaneous
Revenue 17,762 19,184 19,600 19,600 19,600
Total Revenues 17,762 19,184 62,725 102,084 108,132
Expenditures
Salaries & Wages 50 - - - -
Personnel Benefits 27 - - - -
Supplies - - - - -
Services & Charges 12,514 10,471 13,710 13,552 13,580
Budgeted End
Fund Balance - - 49,015 88,532 94,552
Total Expenditures 12,591 10,471 62,725 102,084 108,132
186
Lodging Fund
188 – LODGING 2016 Actual 2017 Actual 2018 Budget 2019 Budget 2020 Budget
Revenues
Budgeted Beg Fund
Balance - - - - -
Taxes 277,117 327,947 275,000 -
Charges Goods &
Services - - - 325,000 325,000
Miscellaneous
Revenue 136 430 - 250 250
Total Revenues 277,253 328,377 275,000 325,250 325,250
Expenditures
Services & Charges 308,697 328,241 275,000 325,250 325,250
Budgeted End Fund
Balance - - - - -
Total Expenditures 308,697 328,241 275,000 325,250 325,250
Litter Abatement Fund
189 – LITTER
ABATEMENT 2016 Actual 2017 Actual 2018 Budget 2019 Budget 2020 Budget
Revenues
Budgeted Beg Fund
Balance - - 9,651 19,618 22,052
Charges Goods &
Services 10,625 12,500 12,500 12,500 12,500
Miscellaneous
Revenue 35 116 50 50 50
Transfer In 5,000 5,000 5,000 5,000 5,000
Total Revenues 15,660 17,616 27,201 37,168 39,602
Expenditures
Services & Charges 12,816 8,705 15,145 15,116 15,122
Budgeted End
Fund Balance - - 12,056 22,052 24,480
Total Expenditures 12,816 8,705 27,201 37,168 39,602
187
Revolving Abatement Fund
190 – REVOLVING
ABATEMENT 2016 Actual 2017 Actual 2018 Budget 2019 Budget 2020 Budget
Revenues
Budgeted Beg Fund
Balance - - 497,402 328,473 239,413
Charges Goods &
Services 124,153 79,278 50,000 50,000 50,000
Fines & Penalties 235,467 171,813 130,500 130,500 130,500
Miscellaneous
Revenue 7,060 10,523 5,500 5,500 5,500
Total Revenues 366,680 261,614 683,402 514,473 425,413
Expenditures
Services & Charges 162,372 296,240 112,934 275,060 275,258
Budgeted End
Fund
Balance
- - 570,468 239,413 150,155
Total Expenditures 162,372 296,240 683,402 514,473 425,413
TRAC Fund
191 – TRAC 2016 Actual 2017 Actual 2018 Budget 2019 Budget 2020 Budget
Revenues
Budgeted Beg Fund
Balance - - 217,847 465,228 466,597
Taxes 276,864 325,587 275,000 - -
Miscellaneous
Revenue 427 1,192 300 3,000 3,000
Transfer In - - - 275,000 275,000
Total Revenues 277,291 326,779 493,147 743,228 744,597
Expenditures
Services & Charges 273,948 122,003 278,094 276,631 276,713
Budgeted End Fund
Balance - - 215,053 466,597 467,884
Total Expenditures 273,948 122,003 493,147 743,228 744,597
188
Park Development Fund
192 – PARK
DEVELOPMENT 2016 Actual 2017 Actual 2018 Budget 2019 Budget 2020 Budget
Revenues
Budgeted Beg Fund
Balance - - 1,877,837 2,196,028 1,719,769
Charges Goods &
Services 293,209 465,088 504,100 504,100 504,100
Miscellaneous
Revenue 11,978 30,369 10,000 10,000 10,000
Total Revenues 305,187 495,457 2,391,937 2,710,128 2,233,869
Expenditures
Services & Charges - - 21,247 30,359 30,977
Transfers & Pass
Throughs 287,560 924,619 20,000 960,000 420,000
Budgeted End Fund
Balance - - 2,350,690 1,719,769 1,782,892
Total Expenditures 287,560 924,619 2,391,937 2,710,128 2,233,869
Non-recurring Capital Expenditures – Park Development Fund is planning to build/improve several
parks over the next biennium. $800 thousand will be used to build Road 84 park, $420 thousand
will be used to develop Chapel Hill Park, and improvements will be made to A Street Sporting
Complex and Road 54 Park for $140 and $20 thousand respectively. Capital expenditures discussed
above are expected to increase operational expense in future of about $100 thousand each year
collectively for all projects.
189
Capital Improvement (REET) Fund
193 – CAPITAL
IMPROVEMENT REET 2016 Actual 2017 Actual 2018 Budget 2019 Budget 2020 Budget
Revenues
Budgeted Beg Fund
Balance - - 3,208,745 7,042,960 1,669,400
Taxes 1,722,389 2,235,264 1,700,000 1,750,000 1,760,000
Miscellaneous
Revenue 45,669 80,411 28,000 75,000 75,000
Transfer In - - - - -
Total Revenues 1,768,058 2,315,675 4,936,745 8,867,960 3,504,400
Expenditures
Services & Charges - - 7,260 19,016 19,967
Transfers & Pass
Throughs 642,917 1,422,673 4,407,000 7,179,544 1,010,000
Budgeted End
Fund Balance - - 522,485 1,669,400 2,474,433
Total Expenditures 642,917 1,422,673 4,936,745 8,867,960 3,504,400
Non-recurring Capital Expenditures – Capital Improvement Fund receives its revenue for Real Estate
Excise Tax and is earmarked for large capital projects. Over $8 million authorized for this biennium will
be allocated to some high priority projects, as well as other projects important to the community.
Addition of a Community Center is expected to increase operational cost in future years, however, a
study to determine the services available at the facility are currently being conducted and true cost of
operation will not be known until those decisions are made. Construction of Fire Station 85 will increase
the operational cost for the City significantly; however, the capital expenditure related to Fire Station 85
is only land purchase for this biennium as a part of long-term strategic plan.
Project Name Fund Authorized
City Hall Remodel Phase II 1,667,544
Animal Control Facility 1,444,000
Chapel Hill Blvd Ext- LID 150 1,262,000
Community Center 900,000
Sacajawea Heritage Trail BNSF Tunnel 700,000
Fire Station 81 Remodel 355,000
Station 84 Replacement 325,000
Fire Station 85 Land Purchase 250,000
Stations 83 Replacement 225,000
Schlagel Park Improvements 220,000
Memorial Pool Upgrades 200,000
Dog Park 165,000
Highland Park Restroom/Concession/Storage 110,000
Sacajawea Heritage Trail Levee Lowering 100,000
Pasco Sporting Complex Phase II 100,000
Kurtzman Shelter 60,000
Downtown Police Substation & Services Facility 50,000
Parks & Facilities Sign Replacement 35,000
Peanuts Park Restoration 21,000
Grand Total 8,189,544
190
Stadium/Convention Center Fund
195 – STADIUM/
CONVENTION CTR 2016 Actual 2017 Actual 2018 Budget 2019 Budget 2020 Budget
Revenues
Budgeted Beg Fund
Balance - - 290,735 445,254 453,943
Taxes 276,864 325,588 315,000 - -
Miscellaneous
Revenue 33,008 30,524 32,300 34,300 34,300
Debt Proceeds - - - 2,000,000 -
Transfer In - - - 160,000 160,000
Total Revenues 309,872 356,112 638,035 2,639,554 648,243
Expenditures
Services & Charges 165,001 175,210 220,609 25,611 25,611
Transfers & Pass
Throughs - - - 2,000,000 -
Debt Principal 116,394 119,886 123,484 80,000 83,200
Debt Interest 10,793 7,302 3,705 80,000 76,800
Budgeted End
Fund Balance - - 290,237 453,943 462,632
Total Expenditures 292,188 302,398 638,035 2,639,554 648,243
Non-recurring Capital Expenditures – Stadium/Convention Center will provide $2 million in the next
biennium to make various improvements to the Gesa Stadium. These expenditures are not expected to
generate additional operational expenditures; rather there will likely be reduced utility costs because of
the installation of more efficient lighting.
Hotel/Motel Excise Tax Fund
196 – HOTEL/MOTEL
EXCISE TAX 2016 Actual 2017 Actual 2018 Budget 2019 Budget 2020 Budget
Revenues
Budgeted Beg Fund
Balance - - - - 19,378
Taxes - - - 625,500 625,500
Total Revenues - - - 625,500 644,878
Expenditures
Services & Charges - - - 171,122 171,122
Transfers & Pass
Throughs - - - 435,000 435,000
Budgeted End
Fund Balance - - - 19,378 38,756
Total Expenditures - - - 625,500 644,878
No staffing in aforementioned funds.
191
ENTERPRISE FUND
Public Works - Utilities
CITY MANAGER
PUBLIC WORKS DIRECTOR
PUBLIC WORKS SUPERINTENDENT
PW DIVISION MANAGER
WATER DISTRIBUTION
Foreman
Heavy Equipment Operator
Utility Maintenance Worker
CROSS CONNECTION
Cross Connection Specialist
Utility Maintenance Worker
PWRF/ IRRIGATION
Foreman
Pump Mechanic
Heavy Equipment Operator
Utility Maintenance Worker
PW DIVISION MANAGER
WATER TREATMENT PLANT
Chief Plant Operator
Pump Mechanic
Plant Operator
Utility Maintenance Worker
WASTEWATER TREATMENT PLANT
Chief Plant Operator
Plant Operator
Utility Maintenance Worker
Lab Technician
PW DIVISION MANAGER
STORMWATER
Operator/Mechanic
Heavy Equipment Operator
Utility Maintenance Worker
SEWER COLLECTION
Collections Lead Worker
Heavy Equipment Operator
Utility Maintenance Worker
Administrative Assistant I Instrument Technician
Environmental Coordinator
Pretreatment Technician
ADMINISTRATIVE ASSISTANT II
192
410 - UTILITIES 2016 Actual 2017 Actual 2018 Budget 2019 Budget 2020 Budget
Revenues
Budgeted Beg Fund
Balance - - 24,457,191 22,737,575 19,589,195
Licenses And
Permits 158,564 185,593 185,593 208,198 208,198
Intergovernmental 10,937 6,074,201 600,000 1,216,000 195,000
Charges for Service 23,419,633 25,628,338 27,244,704 29,106,353 28,477,553
Finds & Forfeitures - - - - -
Miscellaneous 170,541 285,358 89,438 22,963,562 9,246,227
Other Financing
Source 1,965,411 1,827,575 - 1,805,100 1,805,100
Debt Service
Proceeds 4,002,452 9,998,509 4,243,000 854,000 263,500
Transfers in - 65,000 - - -
Total Revenues 29,727,538 44,064,574 56,819,926 78,890,788 59,784,773
Expenditures
Salaries 3,097,783 3,461,415 4,109,593 4,235,139 4,383,060
Personnel Benefits 2,255,786 1,636,421 1,816,911 1,889,050 1,949,885
Supplies 1,715,117 1,918,032 2,234,240 2,388,448 2,390,438
Other Service
Charges 9,669,315 9,923,546 10,573,482 12,897,845 11,857,356
Transfer Out - - - - -
Capital Outlay 8,277,511 10,205,709 11,515,125 31,304,700 11,150,000
Debt Services
Principal 8,715,547 3,281,308 3,768,233 4,671,269 3,011,771
Debt Services
Interest 1,511,021 1,629,123 1,975,729 1,915,142 1,813,475
Budgeted End
Fund Balance - - 20,826,613 19,589,195 23,228,788
Total Expenditures 35,242,080 32,055,554 56,819,926 78,890,788 59,784,773
193
Non-recurring Capital Expenditure – Over $42 million is budgeted to provide Water, Sewer,
Irrigation, Stormwater, and Process Water Reuse services. The major capital investments are related
to improvement of existing facility like PWRF Primary Treatment ($7.3M), Columbia East Force
Main ($6.2M), Irrigation Pump Station ($3.8M), and utility work for Lewis Street Overpass ($0.5M)
etc. Other than minimal increase to utility cost which is expected to be offset by the replacement of
Road 36 & 9th and WA Lift Station to new and efficient units. Improvements of Process Water Reuse
Facility will increase capacity of the facility but not increase operational cost.
Fund Project Name
Fund
Authorized
Process Water
Reuse Facility Columbia East Force Main & Lift Station 7,870,000
PWRF Primary Treatment Improvements 7,359,000
Irrigation Pump Station Improvements 4,271,000
Solids Handling Improvements 300,000
Foster Wells Automatic Transfer Switch Replacement 333,000
Wemco Model "C" 3 x 3 Pump (Wasting) 43,000
Godwin Heidra 4" Pump & Hoses 40,000
Connex Containers (4) 35,000
Goulds 3196 3 x 1.5" Pump (Spray Bar) 14,000
Belt Alignment Tool 6,200
Process Water
Reuse Facility
Total 20,271,200
Sewer River Outfall Phase 1 6,464,000
Broadmoor Area Lift Station 3,500,000
Harris Road Transmission Main 2,500,000
Pearl Street lift Station 890,000
WWTP PLC & Controls Upgrade 855,000
9th and WA Lift Station 731,000
Road 36 Lift Station 281,000
Road 52 & Pearl Lift Station 270,000
Aeration Basin Diffusers 150,000
Maitland lift Station 132,000
Secondary Clarifier Drive Mechanism 100,000
MAU 701 Replacement -Air Handler for Raz Waz Basement 22,000
Stearable Sanitary Drain Tractor (CCTV) 21,000
MAU 801 Replacement - Air Handler for UV Building 20,000
BOD Incubator (Replacement) 10,000
Auto Sampler 10,000
6" Rotork MOV - Valve & Actuator (Replacement in Digester
Building) 9,000
Lime System Control Cabinet 6,000
Sewer Total 15,971,000
194
Water Chapel Hill Upsize 920,000
W. Pasco WTP Improvements 856,000
W. Pasco WTP Improvements 800,000
Butterfield Chlorine Safety 250,000
Lewis Street Overpass 250,000
Main replacement Star Lane 218,000
Main Replacement Alley E. of Wehe 140,000
Butterfield Chlorine Safety 75,000
Water main Replacement S. 18th Ave 73,000
VFD for High Service Pump #5 57,000
Backwash Valves (Support IMS Cap Replacement) 50,000
Eastside Booster Pumps (2) - Replacement of Existing 25,000
Mag Flow Meter (Support IMS Cap Replacement) 15,000
Eastside Booster Pumps Replacement of Existing 12,500
Pressure Monitoring System (Monitor Diff Pressure in Backwash) 11,000
Tapping Machine 10,500
PLC Remote Rack Cabinet - Chemical Room 10,000
4" Hammerhead Mole 7,500
Water Total 3,780,500
Stormwater Lewis St Overpass 250,000
Capital Participation Program 200,000
Road 68 Interchange 50,000
Wrigley Drive Extension 50,000
James Street Improvements 50,000
Gator UTV (Weed Control) 9,000
Stormwater
Total 609,000
Irrigation Chapel Hill Blvd Rd 68 to Rd 84 220,000
Main extension - Wrigley Drive 213,000
System Evaluation Project 150,000
Chapel Hill Blvd Main to I-182 100,000
Chapel Hill Blvd Pressure Reduce Valve 90,000
Irrigation
Total 773,000
Grand Total 41,404,700
195
Utilities Personnel Summary
Number of Employees (FTE)
Position 2016 2017 2018 2019 2020
Public Works Director 0.63 0.63 0.63 0.63 0.63
Public Works Superintendent 0.6 0.6 0.7 0.7 0.7
Public Works Division Manager 3.17 3.17 3.17 2.5 2.5
Finance Director 0 0 0.1 0.1 0.1
Chief Plant Operator 2 2 2 2 2
Lead Water Distribution Worker 1 1 1 1 1
Lead Wastewater Worker 1 1 1 1 1
Lead Water Reuse Worker 1 1 1 1 1
Instrumentation Tech 1 1 1 1 1
Lab Technician 1 1 1 1 1
Water/Wastewater Plant Operator 11 10 9 9 9
Maintenance Worker/Mechanic 3.36 4.36 4.36 5 5
Cross Connect Specialist 2 2 1 1 1
Heavy Equipment Operator 16 16 16 17 17
Senior Management Analyst 0 1 1 1 1
Utility Maintenance Worker 12 12 12 12 12
Engineering Tech I 1 1 2 2 2
Administrative Assistant II 0.5 0.5 0.5 0.5 0.5
Administrative Assistant I 0.49 0.49 1.39 1.68 1.68
Environmental Compliance Officer 0 0 1 1 1
Total 57.75 58.75 59.85 61.11 61.11
1.26 FTE – Increase is due to staff moving from Streets Fund to Utilities Fund.
No authorized change for 2019 to 2020.
196
PUBLIC WORKS – OPERATIONS DIVISION
MISSION
To provide sustainable and responsive operations and maintenance of the City’s streets and utilities
through thoughtful and deliberate execution of municipal services in support of public needs and
Council goals and objectives.
MAJOR FUNCTIONS
Public Works Operations (Operations) provides reliable and cost-effective maintenance for the City’s
water, sewer, irrigation, stormwater, and process water reuse facility utilities, and also maintains the
City streets and traffic signal systems. Operations also provide, as an internal service provider, regular
and routine maintenance of City owned vehicles and equipment.
2018 ACCOMPLISHMENTS
o Operations underwent a thorough reorganization that is unconventional within the public
works community. This began in fall 2017 and included:
• A review and analysis completed by the Division Managers and Superintendent of the
organizational structure including staff and manager assignments.
• Restructure of the organization splitting the operation into four divisions: Maintenance,
Construction, Pumps, and Plants. The intent of this shift was to better meet expectations of
the Public, to prioritize our work assignments with Council’s goals, and to align work-types
and work-functions.
• Each of the new divisions incorporate work functions from each of the previous five
divisions;
Maintenance and Construction Divisions will provide service to water, streets, sewer,
irrigation, and stormwater related tasks and work assignments, including special projects
that may come up from time to time.
Pump Crew performs work related to pump and mechanical maintenance at the PWRF
and within the water, sewer, and irrigation utilities.
Plant operations will focus their time and efforts on process control at the wastewater
and water treatment plants.
WATER
o Complete an additional 22% of the Unidirectional Flushing – program is on schedule.
o Closely worked with the Fire Department and Port of Pasco to install fire service at the Fire
Training Facility and on Maitland Avenue, work is ongoing to accomplish the installation of 10
new fire hydrants.
o Evaluated vendors through field testing meters and telemetry infrastructure advancing our goal
to install electronic read meters on the water system. Work will continue through 2019. (CIP
Project #18050)
o Worked with Department of Health and to advance their Water Plants Optimization Program
including:
o Implementation of enhanced backwash process to eliminate the turbidity spike seen when
returning a filter back to service;
o Completed several studies related to plant operation optimization, coagulation, ways to
improve process, and ways to avoid inherently creating risk;
o Installed filter turbidity meter flow controllers and online analytics for improved
disinfection monitoring, increasing the plants disinfection contact time.
197
o Processed and supplied nearly 3.9 billion gallons of water through September – four percent
increase over 2017.
o City of Pasco received a 1st Place in the American Water Works Association (Central
Washington) subsection for best tasting water.
o Completed filter system assessment to guide repair decision and determine improvements to
filtration processes at the Butterfield Water Treatment Plant – assessment to assist with
determination of existing life of filters and provide analysis to filter needs as plant expands.
SEWER
o Advanced goal to CCTV 100% of the City’s sewer infrastructure by indexing and uploading
video into Cartegraph.
o Inspected 100% of the City’s manholes including indexing, GPS, and uploading into GIS and
Cartegraph.
o Received zero claims against the City for sewer backups and responded to 30 customer service
calls related to sewer services.
o Received recognition from the Department of Ecology for a fourth consecutive year of a
violation-free waste water plant operation. o Completed implementation of work order module in Cartegraph, ongoing efforts will enhance
system to track work and associated costs of sewer infrastructure.
IRRIGATION
o Streamlined maintenance assignments by aligning types of work performed by crews and
assigning crews that perform similar tasks to better meet the needs of the public.
o Continued the installation of isolation valves to lessen the number of customers impacted by a
major repair or routine maintenance by quickly isolating leaks.
o Completed Irrigation System Capacity Study which identified additional source capacity needs
to service approximately 80 acres of future irrigable land available and bring system up to meet
minimum 30 psi everywhere.
o Reduced number of service calls needing response by over 27%.
o Increased supplied irrigation water by 11% (2.8 billion gallons).
STORMWATER
o Redesigned maintenance programs to focus stormwater infrastructure efforts to areas that
discharge into the Columbia River.
o Developed a Stormwater Utility Education and Outreach Program utilized at the Benton
County Fair, Cinco de Mayo and Fiery Foods Festivals, and Tons of Trucks.
o Progressed goal of developing plan to conduct a system-wide condition assessment every five
years by starting with systems that discharge directly into the river. This effort will be ongoing. o Prioritized maintenance work with strategic and focused efforts with Cartegraph and
developed a standard for timing and frequency each catch basin will be visited
o Completed 100% identification, documentation, and mitigation of all illicit discharges
o Maintained low quantity of low quality water from entering the Columbia River by focused
efforts on the six stormwater outfalls and inspecting and cleaning each.
PROCESS WATER REUSE FACILITY
o Installed new solids handling auger that is appropriately sized to meet current and future
demands that conveys solids from industrial waste into bins for disposal.
o Rehabilitated two wells which included the looping of well infrastructure to allow for more
consistent and reliable well water to pivots.
198
o Improvements in staff maintenance programs continued to advance operational reliability
including no center-pivot breakdowns in 2018.
o Improved remote communication capabilities through the installation of new line-of-site
antenna which allow all pivots and wells to be controlled remotely. o Completed Facilities Plan/Engineering Study and will begin work on rate study for facility
upgrades identified.
o Installed new style tires on Circle 5 for testing with the goal of reducing staff time filling ruts
created by the irrigation pivots.
o Repaired seventeen pipe breaks throughout the farm and facility, an ongoing effort due to the
age of the equipment.
o Connected five irrigation wells together to improve delivery efficiency of well water to the
farm circles.
o Increased volume of industrial waste by 13.5% (5.1 billion gallons) into facility.
2019-2020 GOALS
WATER
o Continue efforts to complete an additional 22% of the Unidirectional Flushing.
o Train and deploy staff for the ongoing maintenance of city fire hydrants to help mitigate future
failures and supporting Fire Rating.
o Continue analysis and installation of electronic read meters. (CIP Project #18050)
o Continue working with the Department of Health on their water plants optimization program.
o Completion of the EPA Cyanotoxin two-year monitoring program – this is an EPA requirement
based on the method in which we dose chlorine.
o Meet Uni-Directional Flushing goal of at least 22% of zones to meet on a 5-year cycle as to
ensure compliance with the Fire Rating program.
o Continue planned replacement of Butterfield filter underdrains on two complete filter units –
this will be part of the maintenance program until all 16 filter underdrains have been replaced. o Meet Fire Hydrant Maintenance goal of every hydrant maintained once per year - this ensures
compliance with the Fire Rating program.
SEWER
o CCTV all critical and problem areas of the City’s sewer infrastructure – this routine maintenance
program ensures the sewer infrastructure operates at its highest efficiency.
o Inspect remaining City manholes so 100% are documented as assets in Cartegraph.
o Receive zero claims against the City for sewer backups – a continuing annual goal.
o Maintain a violation-free treatment plant operation – a continuing annual goal.
o Complete construction of the Wastewater Treatment Plan Programmable Login Controllers
(PLC) and Controls Upgrade Project (CIP Project #18059) – this project replaces the existing
outdated 1990’s era system with one that has the ability to use Ethernet connectivity, that uses
reliable and readily available technical support, parts and service, includes modern software
packages and hardware upgrades and provides significant improvement to system reliability
and continuity.
o Repair and/or replace ten manhole castings identified as top priority repairs
o Complete the inspection of at least 33% of the gravity sewer system – a continuing annual
goal.
o Develop a work order system based on Cartegraph’s Overall Condition Rating for the sewer
system.
199
IRRIGATION
o Continue annual installation of isolation valves through the utility to lessen the number of
customers impacted by a major repair or routine maintenance.
o Rehabilitate two of the irrigation well sites – this will be an annual goal to ensure reliable
irrigation service
o Rebuild three Pressure Reducing Valves – this will be an annual goal to ensure reliable irrigation
service.
o Achieve over 95% system reliability.
o Improve isolation of leaks through the installation of 6 new in-line valves in the street in areas
where mains run through back yards.
STORMWATER
o Annual completion of 100% CCTV of the City’s stormwater infrastructure in Basins Four and
Five – to ensure stormwater discharges to the Columbia River are within NPDES requirements.
o Develop a plan to conduct a system-wide condition assessment every five years – this ensures
the National Pollutant Discharge Elimination System program requirements are being met.
o Identify, document, and mitigate 100% of all illicit discharges to the stormwater system o Repair and/or replace ten manhole castings identified as top priority repairs
o Repair and/or replace failed catch basins as identified and prioritized during annual inspections
PROCESS WATER REUSE FACILITY (PWRF) & FARM OPERATIONS
o Continue to evaluate the effectiveness of trial pivot improvements to help reduce maintenance
needs throughout the irrigation season.
o Complete Solids Handling Improvements (drying bed) project (CIP Project #17011).
o Remove stored solids from old equalization pond and deliver to drying beds for drying and
disposal – this will eliminate much of the odor problems with the current facility.
o Complete pump and force main reconfiguration at Foster Wells Lift station to provide more
reliability and redundancy so as to reduce unanticipated shutdowns and negative impacts to
Processors.
o Rehabilitate two fresh water wells – this annual effort ensures these wells continue to operate
efficiently to supplement reuse water being used to irrigate the farm circles.
o Implement new pre-treatment requirements for all processors to help ensure the long-term
viability of the PWRF facilities. o Maintain functionality of PWRF while engineered improvements are being built.
o Full implementation and use of Cartegraph for a work order system to track all work and costs
o Continue pivot improvements – install and evaluate effectiveness of boom backs for improved
circle track longevity between maintenance efforts.
o Work with City Clerk to maintain a consistent records management system.
200
201
INTERNAL SERVICE FUNDS
Equipment Rental
CITY MANAGER
PUBLIC WORKS DIRECTOR
SUPERINTENDENT
DIVISION
MANAGER
Chief Mechanic
Mechanics
Administrative Assistant I
202
510 – EQUIPMENT
O&M
GOVERNMENT
2016 Actual 2017 Actual 2018 Budget 2019 Budget 2020 Budget
Revenues
Budgeted Beg Fund
Balance - - 334,101 312,453 337,178
Charges Goods &
Services 48,033 1,106,028 - 1,499,470 1,545,889
Miscellaneous
Revenue 1,076,328 10,148 923,223 6,000 6,000
Transfer In - - - 115,306 -
Total Revenues 1,124,361 1,116,176 1,257,324 1,933,229 1,889,067
Expenditures
Salaries & Wages 172,657 201,925 285,963 464,040 480,280
Personnel Benefits 100,543 60,766 117,634 190,154 196,054
Supplies 461,683 591,553 604,970 738,150 731,114
Services & Charges 222,446 220,105 137,056 203,707 180,929
Budgeted End
Fund
Balance
- - 111,701 337,178 300,690
Total Expenses 957,329 1,074,349 1,257,324 1,933,229 1,889,067
511 – EQUIPMENT
O&M UTILITY 2016 Actual 2017 Actual 2018 Budget 2019 Budget 2020 Budget
Revenues
Budgeted Beg Fund
Balance - - 144,368 115,306 -
Charges Goods &
Services - 468,237 - 136,600 139,332
Miscellaneous
Revenue 319,111 1,379 407,575 - -
Total Revenues 319,111 469,616 551,943 251,906 139,332
Expenditures
Salaries & Wages 91,870 166,554 172,003 - -
Personnel Benefits 37,964 67,381 70,966 - -
Supplies 199,681 208,802 251,615 136,600 139,332
Services & Charges 88,478 44,856 38,337 - -
Transfer out - - - 115,306 -
Budgeted End
Fund Balance - - 19,022 - -
Total Expenses 417,993 487,593 551,943 251,906 139,332
203
515 – EQUIPMENT
REPLACEMENT
GOVERNMENT
2016 Actual 2017 Actual 2018 Budget 2019 Budget 2020 Budget
Revenues
Budgeted Beg Fund
Balance - - 10,518,631 11,953,885 10,927,271
Charges Goods &
Services - 2,850,783 - 1,463,495 1,472,411
Miscellaneous
Revenue 1,174,112 73,942 1,617,741 656 656
Debt Proceeds 496,606 525,938 14,567 14,567 14,567
Transfer In - - - - -
Total Revenues 1,670,718 3,450,663 12,150,939 13,432,603 12,414,905
Expenditures
Supplies 68,878 83,433 - - 220,000
Transfers & Pass
Throughs - - - - -
Capital Outlay 1,088,622 1,918,163 392,881 505,332 579,014
Debt Principal - - - 2,000,000 -
Budgeted End Fund
Balance - - 11,758,058 10,927,271 11,615,891
Total Expenses 1,157,500 2,001,596 12,150,939 13,432,603 12,414,905
516 – EQUIPMENT
REPLACEMENT
UTILITY
2016 Actual 2017 Actual 2018 Budget 2019 Budget 2020 Budget
Revenues
Budgeted Beg Fund
Balance - - 5,227,184 5,045,599 5,015,381
Charges Goods &
Services - 535,480 - 625,382 608,070
Miscellaneous
Revenue 878,757 61,884 591,867 - -
Debt Proceeds - - - - -
Transfer In - - - - -
Total Revenues 878,757 597,364 5,819,051 5,670,981 5,623,451
Expenditures
Supplies - - - - -
Capital Outlay 433,218 21,127 504,200 655,600 52,470
Budgeted End Fund
Balance - - 5,314,851 5,015,381 5,570,981
Total Expenses 433,218 21,127 5,819,051 5,670,981 5,623,451
204
Equipment Rental Personnel Summary
Number of Employees (FTE)
Position 2016 2017 2018 2019 2020
Public Works Director 0.11 0.11 0.11 0.11 0.11
Public Works Superintendent 0.24 0.24 0.24 0.24 0.24
Public Works Division Manager 1 1 1 1 1
Chief Mechanic 1 1 1 1 1
Mechanic 2 2 3 3 3
Staff Accountant 0 0 0.1 0.1 0.1
Administrative Assistant I 1.24 1.24 1.24 1.24 1.24
Total 5.59 5.59 6.69 6.69 6.69
1.0 FTE – The increase from 2017 to 2018 is the addition of 1.0 FTE for Mechanic position.
No authorized changes from 2018 to 2020.
205
Medical Service Fund
206
521 - MEDICAL 2016 Actual 2017 Actual 2018 Budget 2019 Budget 2020 Budget
Revenues
Budgeted Beg Fund
Balance - - 2,050,000 2,935,638 3,907,515
Charges Goods &
Services 5,583,136 6,020,162 6,009,028 6,355,841 6,475,283
Miscellaneous
Revenue 33,612 156,294 98,000 105,000 110,000
Total Revenues 5,616,748 6,176,456 8,157,028 9,396,479 10,492,798
Expenditures
Salaries & Wages - - 26,573 30,449 31,515
Personnel Benefits - - 9,921 10,758 11,080
Services & Charges 5,070,824 4,890,558 5,373,757 5,447,757 5,532,257
Transfers & Pass
Throughs - - 75,000 - -
Budgeted End Fund
Balance - - 2,671,777 3,907,515 4,917,946
Total Expenses 5,070,824 4,890,558 8,157,028 9,396,479 10,492,798
522 - DENTAL 2016 Actual 2017 Actual 2018 Budget 2019 Budget 2020 Budget
Revenues
Budgeted Beg Fund
Balance - - (25,000) 63,478 61,253
Charges Goods &
Services 429,315 469,086 487,943 489,852 504,548
Miscellaneous
Revenue 699 1,247 1,000 2,000 2,000
Transfer In - - 75,000 - -
Total Revenues 430,014 470,333 538,943 555,330 567,801
Expenditures
Services & Charges 444,450 456,359 471,023 494,077 497,767
Budgeted End Fund
Balance - - 67,920 61,253 70,034
Total Expenses 444,450 456,359 538,943 555,330 567,801
Medical/Dental Insurance Personnel Summary
Number of Employees (FTE)
Position 2016 2017 2018 2019 2020
Senior HR Analyst 0.0 0.0 0.3 0.3 0.3
Total 0.0 0.0 0.3 0.3 0.3
0.3 FTE – The increase from 2017 to 2018 is movement of Senior HR Analyst from General Fund to
align with actual effort.
No authorized change from 2018 to 2020.
207
208
Central Stores Fund
530 – CENTRAL STORES 2016 Actual 2017 Actual 2018 Budget 2019 Budget 2020 Budget
Revenues
Budgeted Beg Fund
Balance - - 12,456 13,080 12,635
Miscellaneous Revenue 90 125 55 55 55
Total Revenues 90 125 12,511 13,135 12,690
Expenditures
Supplies - - 500 500 500
Budgeted End Fund
Balance - - 12,011 12,635 12,190
Total Expenses - - 12,511 13,135 12,690
No staffing in Central Stores Fund.
209
210
ALL OTHER FUNDS
General CIP Fund
367 – GENERAL CIP 2016 Actual 2017 Actual 2018 Budget 2019 Budget 2020 Budget
Revenues
Budgeted Beg Fund
Balance - - - - -
Intergovernmental 343,019 3,192,349 9,398,000 3,102,000 14,160,000
Miscellaneous
Revenue - 35,000 - 8,973,200 6,815,300
Capital
Contribution Cash - 26,748 4,720,000 - -
Debt Proceeds - - 1,320,000 7,921,000 -
Transfer In 8,432,675 4,455,223 6,690,145 27,253,544 5,383,700
Total Revenues 8,775,694 7,709,320 22,128,145 47,249,744 26,359,000
Expenditures
Supplies 761,606 409,715 - - -
Services & Charges 224,436 437,454 789,553 848,627 853,558
Transfers & Pass
Throughs - - - - -
Capital Outlay 7,829,465 6,531,019 21,338,592 46,401,117 25,505,442
Total Expenditures 8,815,507 7,378,188 22,128,145 47,249,744 26,359,000
Non-recurring Capital Expenditures – All capital construction with the exception of the Utilities
construction are carried out in the General Capital Improvement Project Fund. All non-recurring capital
expenditure in this fund have been discussed in other funds.
Cemetery Endowment Fund
605 – CEMETERY
ENDOWMENT 2016 Actual 2017 Actual 2018 Budget 2019 Budget 2020 Budget
Revenues
Budgeted Beg Fund
Balance - - 501,529 532,848 562,848
Charges Goods &
Services 18,609 17,552 15,000 20,000 20,000
Miscellaneous
Revenue 122 1,193 200 10,000 12,500
Total Revenues 18,731 18,745 516,729 562,848 595,348
Expenditures
Budgeted End
Fund Balance - - 516,729 562,848 595,348
Total Expenditures - - 516,729 562,848 595,348
211
Old Fire Pension Fund
610 – OLD FIRE
PENSION
2016
Actual
2017
Actual
2018
Budget
2019
Budget
2020
Budget
Revenues
Budgeted Beg Fund
Balance - - 2,411,750 2,755,894 2,741,965
Intergovernmental 58,193 63,503 64,000 73,500 73,500
Miscellaneous Revenue 255,214 347,898 17,516 8,760 8,796
Dividends 12,735 36,220 25,000 34,310 34,310
Debt Proceeds 6,348 - 6,879 7,340 7,604
Total Revenues 332,490 447,621 2,525,145 2,879,804 2,866,175
Expenditures
Salaries & Wages 118,054 120,503 129,984 134,400 137,000
Services & Charges 7,914 5,870 5,423 3,439 5,273
Budgeted End Fund
Balance - - 2,741,965 2,723,902
Total Expenditures 125,968 126,373 2,525,145 2,879,804 2,866,175
Old Fire OPEB Fund
619 – OLD FIRE OPEB 2016
Actual
2017
Actual
2018
Budget
2019
Budget
2020
Budget
Revenues
Budgeted Beg Fund
Balance - - 2,515,522 2,907,441 2,799,536
Miscellaneous Revenue 305,359 454,273 10,000 5,000 5,000
Dividends 12,858 53,582 40,000 52,000 52,000
Total Revenues 318,217 507,855 2,565,522 2,964,441 2,856,536
Expenditures
Personnel Benefits 105,048 94,835 105,048 87,540 90,166
Services & Charges 86,859 54,052 81,167 77,365 77,465
Budgeted End Fund
Balance - - 2,379,307 2,799,536 2,688,905
Total Expenditures 191,907 148,887 2,565,522 2,964,441 2,856,536
No staffing in aforementioned funds.
212
CAPITAL PLAN AND BUDGETING
The Capital Improvements Projects section lists capital improvement projects budgeted for the six-year
period, including funding sources. The CIP is a six-year plan for capital and major improvements that
support the City of Pasco’s current and future population and economy. The City’s CIP is a long-range
schedule of proposed public facilities, infrastructure and major projects, which includes estimated costs
and sources of funding over a six-year period. The CIP is updated annually for the purpose of
confirming and/or reorganizing projects on a priority basis and to prepare the Capital Projects Budget.
The Council’s adoption of the CIP in no way constitutes an appropriation of funds to a specific project.
o The City will make capital improvements in accordance with an adopted Capital Improvement
Plan as budgeted within the current biennial budget.
o The City will determine the most cost effective financing method for all new projects.
o For each capital project and for each year of the six-year planning period, the CIP shall include
an estimate of the cost of construction, an estimate of the annual O&M impact, and anticipated
sources of funding.
For more detail, please refer to 2019-2024 Capital Improvement Plan available on City’s website.
Ordinance that follows shows the authorized capital budget for biennium 2019-2020.
213
214
215
Project Name
Total
Project
Cost
Project
to Date
12/31/17
Current
Year
Anticipated
Cost
Plan
Year
2019
Plan
Year
2020
Plan
Year
2021
Plan
Year
2022
Plan
Year
2023
Plan
Year
2024
Total
Request
2019-2024
FACILITIES 13,558,544 44,000 788,000 9,151,544 3,375,000 200,000 - - - 12,726,544
-
Animal Control Shelter 4,991,000 44,000 603,000 4,344,000 - - - - - 4,344,000
Downtown Police Substation & Services Facility 100,000 - 50,000 50,000 - - - - - 50,000
City Hall Remodel Phase II 1,767,544 - 100,000 1,667,544 - - - - - 1,667,544
Wayfinding & Signage 650,000 35,000 190,000 225,000 200,000 - - - 615,000
Community Center 4,050,000 - - 900,000 3,150,000 - - - - 4,050,000
Gesa Stadium 2,000,000 - - 2,000,000 - - - - - 2,000,000
FIRE/AMBULANCE 19,527,107 - 122,107 18,980,000 175,000 - 250,000 - - 19,405,000
Fire Station 83 Replacement 5,966,952 - 47,107 5,919,845 - - - - - 5,919,845
Fire Station 84 Replacement 12,705,155 - 75,000 12,630,155 - - - - - 12,630,155
Fire Station 81 Remodel 605,000 - - 180,000 175,000 - 250,000 - - 605,000
Fire Station 85 Land Purchase 250,000 - - 250,000 - - - - - 250,000
PARK & RECREATION 23,491,000 137,000 1,469,000 7,465,000 3,605,000 5,500,000 2,560,000 1,435,000 1,320,000 21,885,000
-
Peanuts Park Restoration 6,007,000 104,000 678,000 5,225,000 - - - - - 5,225,000
Schlagel Park Improvements 736,000 16,000 - 110,000 610,000 - - - - 720,000
Chapel Hill Park 440,000 - 20,000 420,000 - - - - - 420,000
Highland Park Restroom/Concession/Storage Building 210,000 - 10,000 200,000 - - - - - 200,000
Dog Park 200,000 - - 200,000 - - - - - 200,000
Road 84 Park 800,000 - - 400,000 400,000 - - - - 800,000
Road 54 Park Improvement Erwen Property 320,000 - - - 20,000 300,000 - - - 320,000
Rd 48 Park Development 1,250,000 - - - - 1,250,000 - - - 1,250,000
Community Park - Northwest 2,500,000 - - - - - 200,000 1,400,000 900,000 2,500,000
A Street Sporting Complex 1,072,000 - 32,000 140,000 900,000 - - - - 1,040,000
Sylvester Park Tennis Court Upgrades 80,000 - - - - 80,000 - - - 80,000
Marina Dock Replacement 1,800,000 - 500,000 - - 1,300,000 - - - 1,300,000
Pasco Sporting Complex Update Phase II 250,000 - 150,000 100,000 - - - - - 100,000
Memorial Pool Upgrades 500,000 - - 500,000 - - - - - 500,000
Kurtzman Shelter 60,000 - - - 60,000 - - - - 60,000
Parks & Facilities Sign Replacement 50,000 - - 20,000 15,000 15,000 - - - 50,000
Sacajawea Heritage Trail- Levee Lowering 4,696,000 17,000 79,000 100,000 - 2,500,000 2,000,000 - - 4,600,000
Sacajawea Heritage Trail - BNSF Tunnel Passage 1,650,000 - - 50,000 1,600,000 - - - - 1,650,000
FCID Trail Phase I 415,000 - - - - 55,000 360,000 - - 415,000
FCID Trail Phase II 455,000 - - - - - - 35,000 420,000 455,000
TRANSPORTATION 72,511,000 6,517,000 3,843,000 16,682,000 19,638,000 15,881,000 1,550,000 2,270,000 6,130,000 62,151,000
-
Chapel Hill Blvd Extension - LID 150 11,714,000 19,000 1,454,000 10,241,000 - - - - - 10,241,000
Argent Road (20th Ave to Rd 44)7,195,000 272,000 794,000 1,634,000 317,000 4,178,000 - - - 6,129,000
Lewis Street Overpass 34,142,000 6,089,000 1,053,000 1,000,000 15,447,000 10,553,000 - - - 27,000,000
James Street Improvements 1,617,000 3,000 45,000 480,000 1,089,000 - - - - 1,569,000
Road 68 Interchange Improvements 796,000 134,000 114,000 548,000 - - - - - 548,000
Crescent Road (Rd 108 to Chapel Hill Blvd)200,000 - - - 200,000 - - - - 200,000
Sandifur Parkway Widening (Rd 52 to 60)250,000 - - - 250,000 - - - - 250,000
Road 100 Widening 1,220,000 - - - - - - 1,220,000 - 1,220,000
Wrigley Drive Extension 354,000 - - 354,000 - - - - - 354,000
Sacajawea Park Road Overlay 385,000 - - 385,000 - - - - - 385,000
20th Avenue Court Street to Interstate 182 Overlay 440,000 - - 440,000 - - - - - 440,000
Sycamore, Hugo & Waldemar Grind & Overlay 195,000 - - - - 195,000 - - - 195,000
Annual Sidewalk & Complete Street Project 800,000 - - 100,000 200,000 200,000 100,000 100,000 100,000 800,000
Pavement Preservation Program 3,360,000 - - - 555,000 555,000 750,000 750,000 750,000 3,360,000
Sandifur Sidewalk Replacement 80,000 - - - 80,000 - - - - 80,000
City Wide Traffic Signal Improvement Phase II 3,383,000 - 383,000 1,500,000 1,500,000 - - - - 3,000,000
Court Street & Road 68 Intersection Improvements 850,000 - - - - 150,000 700,000 - - 850,000
Oregon Ave (SR397) Corridor Improvement Phase II 2,730,000 - - - - - - 200,000 2,530,000 2,730,000
Road 76 Overpass 50,000 - - - - 50,000 - - - 50,000
Pedestrian Walkway on Road 68 Overpass 1,250,000 - - - - - - - 1,250,000 1,250,000
Pedestrian Walkway on Sylvester Street Overpass 1,500,000 - - - - - - - 1,500,000 1,500,000
CIP PROJECT SUMMARY BY CATEGORY: 2019-2024
CITY OF PASCO
216
Project Name
Total
Project
Cost
Project
to Date
12/31/17
Current
Year
Anticipated
Cost
Plan
Year
2019
Plan
Year
2020
Plan
Year
2021
Plan
Year
2022
Plan
Year
2023
Plan
Year
2024
Total
Request
2019-2024
CIP PROJECT SUMMARY BY CATEGORY: 2019-2024
CITY OF PASCO
UTILITIES 93,850,000 495,000 4,876,000 30,620,000 10,788,000 9,379,000 13,421,000 12,701,000 11,570,000 88,479,000
IRRIGATION 2,038,000 - 75,000 850,000 453,000 165,000 165,000 165,000 165,000 1,963,000
Annual Irrigation System Improvements - Development 525,000 - 25,000 200,000 200,000 25,000 25,000 25,000 25,000 500,000
Annual Irrigation Upsize - Development 350,000 - 50,000 50,000 50,000 50,000 50,000 50,000 50,000 300,000
System Improvement & Rehab Projects 540,000 - - 90,000 90,000 90,000 90,000 90,000 90,000 540,000
Chapel Hill Boulevard (Road 84 to Road 68) 220,000 - - 220,000 - - - - - 220,000
Chapel Hill Boulevard to Interstate 182 - Irrigation Main 100,000 - - 100,000 - - - - - 100,000
Chapel Hill Boulevard Pressure Reducing Valve (PRV)90,000 - - 90,000 - - - - - 90,000
Irrigation Main Extension - Wrigley Drive 213,000 - - 100,000 113,000 - - - - 213,000
- PROCESS WATER REUSE FACILITY 22,820,000 147,000 2,723,000 17,111,000 2,839,000 - - - - 19,950,000
-
Columbia East Force Main & Lift Station 10,509,000 122,000 2,517,000 6,943,000 927,000 - - - - 7,870,000
PWRF Solids Handling Improvements 325,000 25,000 - 300,000 - - - - - 300,000
PWRF Irrigation Pump Station (IPS) Improvements 4,454,000 - 183,000 4,271,000 - - - - - 4,271,000
Foster Wells Automatic Transfer Switch Replacement 173,000 - 23,000 150,000 - - - - - 150,000
PWRF Primary Treatment Improvement 7,359,000 - - 5,447,000 1,912,000 - - - - 7,359,000
-
SEWER 40,303,000 348,000 1,778,000 10,173,000 5,850,000 5,424,000 5,420,000 6,110,000 5,200,000 38,177,000
-
Annual Sewer System Improvements - Development 717,000 17,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000 600,000
Annual Sewer Upsize - Development 700,000 - 100,000 100,000 100,000 100,000 100,000 100,000 100,000 600,000 WWTP Facility Capital Improvement Projects 18,696,000 160,000 - - - 3,536,000 5,000,000 5,000,000 5,000,000 18,536,000 Wastewater Treatment Plant (PLC)s and Controls Upgrade 855,000 - - 855,000 - - - - - 855,000 River Outfall Phase I 6,464,000 - - 1,464,000 5,000,000 - - - - 6,464,000
Harris Road Sewer Transmission Main 3,829,000 114,000 1,215,000 2,500,000 - - - - - 2,500,000
9th & Washington Lift Station 793,000 27,000 35,000 731,000 - - - - - 731,000 Pearl Street Lift Station 1,173,000 17,000 266,000 510,000 380,000 - - - - 890,000
Road 36 Lift Station Upgrades 338,000 12,000 45,000 281,000 - - - - - 281,000
Maitland Lift Station - Purchase/ Install 4th Pump 150,000 1,000 17,000 132,000 - - - - - 132,000
Broadmoor Area Lift Station 3,500,000 - - 3,500,000 - - - - - 3,500,000
Road 52 & Pearl Street Lift Station 1,370,000 - - - 270,000 1,100,000 - - - 1,370,000 Road 84 & Roberts Drive Lift Station 1,130,000 - - - - - 220,000 910,000 - 1,130,000 Road 44 Corrosion & Odor Control 588,000 - - - - 588,000 - - - 588,000
STORMWATER 1,889,000 - - 200,000 200,000 310,000 779,000 200,000 200,000 1,889,000
-
Annual Stormwater Improvements - Development 600,000 - - 100,000 100,000 100,000 100,000 100,000 100,000 600,000
Capital Stormwater Participation Program 600,000 - - 100,000 100,000 100,000 100,000 100,000 100,000 600,000
North Industrial Way Infiltration Retrofit Project 110,000 - - - - 110,000 - - - 110,000
1st Avenue Pipe Rehab 249,000 - - - - - 249,000 - - 249,000
Sylvester Pipe Relining 330,000 - - - - - 330,000 - - 330,000
WATER 26,800,000 - 300,000 2,286,000 1,446,000 3,480,000 7,057,000 6,226,000 6,005,000 26,500,000
Annual Water System Improvements - Development 700,000 - 100,000 100,000 100,000 100,000 100,000 100,000 100,000 600,000
Annual Water Upsize - Development 700,000 - 100,000 100,000 100,000 100,000 100,000 100,000 100,000 600,000
Chapel Hill Boulevard Water Main Upsize 920,000 - - 920,000 - - - - - 920,000
Aquifer Storage & Recovery (ASR) System 1,950,000 - 100,000 - - 350,000 1,500,000 - - 1,850,000
West Pasco (WTP) Plant Improvements 3,476,000 - - 800,000 856,000 1,100,000 720,000 - - 3,476,000
Butterfield (WTP) - Chlorine Safety 325,000 - - 75,000 250,000 - - - - 325,000
Automated Meter Reading 3,750,000 - - - - 750,000 1,000,000 1,000,000 1,000,000 3,750,000
Reservoir Storage Tank(s)11,700,000 - - - - 150,000 2,850,000 4,200,000 4,500,000 11,700,000 ( y
west of Owen St) 327,000 - - - - - 327,000 - - 327,000
Water Main Extension - Riverhaven Street (Rd 36 to Rd 40) 305,000 - - - - - - - 305,000 305,000
Water Main Replacement - Star Lane (Rd 100 to Rd 97) 218,000 - - 218,000 - - - - - 218,000
Water Main Replacement - South 18th Ave (Court St to 73,000 - - 73,000 - - - - - 73,000
Water Main Replacement - Alley East of Wehe Ave 140,000 - - - 140,000 - - - - 140,000
Water Main Replacement - Road 60 (Court St to W Pearl)930,000 - - - - 930,000 - - - 930,000
Water Main Replacement - Richardson Road (Rd 92 to Rd 460,000 - - - - - 460,000 - - 460,000
Water Main Replacement - Road 76 (Wernett Rd to Court 826,000 - - - - - - 826,000 - 826,000
217
Project Name
Total Fund
Contribution
Project
to Date
12/31/17
Current
Year
Anticipated
Cost
Plan
Year
2019
Plan Year
2020
Plan Year
2021
Plan Year
2022
Plan
Year
2023
Plan Year
2024
Total
Request
2019-2024
INTERNAL CITY FUNDS 27,269,651 379,000 1,819,107 11,533,544 5,319,000 3,839,000 1,100,000 2,235,000 1,045,000 25,071,544
Ambulance Utility Rate 302,500 - - 90,000 87,500 - 125,000 - - 302,500
Fire Station 81 Remodel 302,500 - - 90,000 87,500 - 125,000 - - 302,500
Arterial 4,684,000 42,000 501,000 931,000 1,446,000 1,714,000 - 50,000 - 4,141,000
City Wide Traffic Signal Improvement Phase II 435,000 - 123,000 183,000 129,000 - - - - 312,000
Argent Road Widening (20th Ave to Rd 44)3,126,000 - 364,000 731,000 317,000 1,714,000 - - - 2,762,000
Road 68 Interchange Improvements 73,000 42,000 14,000 17,000 - - - - - 17,000
Lewis Street Overpass 1,000,000 - - - 1,000,000 - - - - 1,000,000
Oregon Ave (SR397) Corridor Improvement Phase II 50,000 - - - - - - 50,000 - 50,000
Capital Improvement REET 1 3,900,651 16,000 372,107 2,612,544 185,000 15,000 - 700,000 - 3,512,544
Dog Park 165,000 - - 165,000 - - - - - 165,000
Schlagel Park Improvements 236,000 16,000 - 110,000 110,000 - - - - 220,000
City Hall Remodel Phase II 1,767,544 - 100,000 1,667,544 - - - - - 1,667,544
Community Park - Northwest 700,000 - - - - - - 700,000 - 700,000
Kurtzman Shelter 60,000 - - - 60,000 - - - - 60,000
Parks & Facilities Sign Replacement 50,000 - - 20,000 15,000 15,000 - - - 50,000
Fire Station 83 Replacement 272,107 - 47,107 225,000 - - - - - 225,000
Fire Station 84 Replacement 400,000 - 75,000 325,000 - - - - - 325,000
Pasco Sporting Complex Phase II 250,000 - 150,000 100,000 - - - - - 100,000
Capital Improvement REET 2 7,390,500 184,000 732,000 4,477,000 737,500 905,000 125,000 35,000 195,000 6,474,500
Animal Control Shelter 2,091,000 44,000 603,000 1,444,000 - - - - - 1,444,000
Chapel Hill Blvd Extension - LID 150 1,281,000 19,000 - 1,262,000 - - - - - 1,262,000
Community Center 900,000 - - 900,000 - - - - - 900,000
Highland Park Restroom/Concession/Storage Building 110,000 - - 110,000 - - - - - 110,000
Peanuts Park Restoration 125,000 104,000 - 21,000 - - - - - 21,000
Sacajawea Heritage Trail - BNSF Tunnel Passage 700,000 - - 50,000 650,000 - - - - 700,000
Fire Station 81 Remodel 302,500 - - 90,000 87,500 - 125,000 - - 302,500
Fire Station 85 Land Purchase 250,000 - - 250,000 - - - - - 250,000
Sacajawea Heritage Trail - Levee Lowering 1,046,000 17,000 79,000 100,000 - 850,000 - - - 950,000
Downtown Police Substation & Services Facility 100,000 - 50,000 50,000 - - - - - 50,000
FCID Trail Phase 1 55,000 - - - - 55,000 - - - 55,000
FCID Trail Phase 2 230,000 - - - - - - 35,000 195,000 230,000
Memorial Pool Upgrades 200,000 - - 200,000 - - - - - 200,000
Economic Development 100,000 61,000 39,000 - - - - - - -
Wayfinding and Signage 35,000 - 35,000 - - - - - - -
Columbia East Force Main & Lift Station 65,000 61,000 4,000 - - - - - - -
Guarantee Fund 1,058,000 - - 1,058,000 - - - - - 1,058,000
Chapel Hill Blvd Extension - LID 150 1,058,000 - - 1,058,000 - - - - - 1,058,000
Park Development 2,287,000 - 52,000 960,000 420,000 255,000 - 600,000 - 2,235,000
Chapel Hill Park 440,000 - 20,000 420,000 - - - - - 420,000
Road 54 Park Improvement Erwen Property 195,000 - - - 20,000 175,000 - - - 195,000
Sylvester Park Tennis Court Upgrades 80,000 - - - - 80,000 - - - 80,000
A Street Sporting Complex 172,000 - 32,000 140,000 - - - - - 140,000
Community Park - Northwest 600,000 - - - - - - 600,000 - 600,000
Road 84 Park 800,000 - - 400,000 400,000 - - - - 800,000
Street 880,000 - - 100,000 280,000 200,000 100,000 100,000 100,000 880,000
Annual Sidewalk & Complete Street Project 800,000 - - 100,000 200,000 200,000 100,000 100,000 100,000 800,000
Sandifur Sidewalk Replacement 80,000 - - - 80,000 - - - - 80,000
CITY OF PASCO
CIP PROJECT SUMMARY BY REVENUE SOURCE: 2019-2024
218
Project Name
Total Fund
Contribution
Project
to Date
12/31/17
Current
Year
Anticipated
Cost
Plan
Year
2019
Plan Year
2020
Plan Year
2021
Plan Year
2022
Plan
Year
2023
Plan Year
2024
Total
Request
2019-2024
CITY OF PASCO
CIP PROJECT SUMMARY BY REVENUE SOURCE: 2019-2024
Street Overlay 6,358,000 3,000 45,000 1,305,000 2,005,000 750,000 750,000 750,000 750,000 6,310,000
Crescent Road (Rd 108 to Chapel Hill Blvd)200,000 - - - 200,000 - - - - 200,000
Lewis Street Overpass 1,000,000 - - - 1,000,000 - - - - 1,000,000
Pavement Preservation Program 3,360,000 - - - 555,000 555,000 750,000 750,000 750,000 3,360,000
James Street Improvements 528,000 3,000 45,000 480,000 - - - - - 480,000
Sandifur Parkway Widening (Rd 52 to Rd 60)250,000 - - - 250,000 - - - - 250,000
Sacajawea Park Road Overlay 385,000 - - 385,000 - - - - - 385,000
20th Avenue Court Street to Insterstate 182 Overlay 440,000 - - 440,000 - - - - - 440,000
Sycamore, Hugo & Waldemar Grind & Overlay 195,000 - - - - 195,000 - - - 195,000
Traffic Impact Fee 309,000 73,000 78,000 - 158,000 - - - - 158,000
City Wide Traffic Signal Improvement Phase II 158,000 - - - 158,000 - - - - 158,000
Argent Road Widening (20th Ave to Rd 44)151,000 73,000 78,000 - - - - - - -
GRANT 30,331,000 6,441,000 3,584,000 4,701,000 14,355,000 250,000 1,000,000 - - 20,306,000
0.09 Franklin County Grant 500,000 - 75,000 375,000 50,000 - - - - 425,000
Columbia East Force Main & Lift Station 500,000 - 75,000 375,000 50,000 - - - - 425,000
CDBG Grant 811,000 - 678,000 133,000 - - - - - 133,000
Peanuts Park Restoration 811,000 - 678,000 133,000 - - - - - 133,000
Connecting WA Grant 15,000,000 - 1,053,000 1,000,000 12,947,000 - - - - 13,947,000
Lewis Street Overpass 15,000,000 - 1,053,000 1,000,000 12,947,000 - - - - 13,947,000
Department of Commerce Grant 2,575,000 - 1,339,000 1,091,000 145,000 - - - - 1,236,000
Columbia East Force Main & Lift Station 2,575,000 - 1,339,000 1,091,000 145,000 - - - - 1,236,000
Department of Ecology Grant 1,325,000 - 75,000 - - 250,000 1,000,000 - - 1,250,000
Aquifer Storage & Recovery (ASR) System 1,325,000 - 75,000 - - 250,000 1,000,000 - - 1,250,000
Economic Development Administration Grant 65,000 61,000 4,000 - - - - - - -
Columbia East Force Main & Lift Station 65,000 61,000 4,000 - - - - - - -
STP Grant 9,908,000 6,380,000 360,000 1,955,000 1,213,000 - - - - 3,168,000
City Wide Traffic Signal Improvement Phase II 2,643,000 - 260,000 1,170,000 1,213,000 - - - - 2,383,000
Lewis Street Overpass 6,089,000 6,089,000 - - - - - - - -
Argent Road Widening (20th Ave to Rd 44)199,000 199,000 - - - - - - - -
Road 68 Interchange Improvements 673,000 92,000 100,000 481,000 - - - - - 481,000
Wrigley Drive Extension 304,000 - - 304,000 - - - - - 304,000
TAP Grant 147,000 - - 147,000 - - - - - 147,000
City Wide Traffic Signal Improvement Phase II 147,000 - - 147,000 - - - - - 147,000
LOAN 2,683,000 - 183,000 2,500,000 - - - - - 2,500,000
HAEFIC Loan 683,000 - 183,000 500,000 - - - - - 500,000
PWRF Irrigation Pump Station (IPS) Improvements 683,000 - 183,000 500,000 - - - - - 500,000
Interfund Loan 2,000,000 - - 2,000,000 - - - - - 2,000,000
Gesa Stadium 2,000,000 - - 2,000,000 - - - - - 2,000,000
INSURANCE 500,000 - 500,000 - - - - - - -
Marina Dock Replacement 500,000 - 500,000 - - - - - - -
219
Project Name
Total Fund
Contribution
Project
to Date
12/31/17
Current
Year
Anticipated
Cost
Plan
Year
2019
Plan Year
2020
Plan Year
2021
Plan Year
2022
Plan
Year
2023
Plan Year
2024
Total
Request
2019-2024
CITY OF PASCO
CIP PROJECT SUMMARY BY REVENUE SOURCE: 2019-2024
MUNICIPALITIES PARTNERSHIP 2,900,000 - - 2,900,000 - - - - - 2,900,000
Animal Control Shelter 2,900,000 - - 2,900,000 - - - - - 2,900,000
PRIVATE DONATIONS 170,000 - - 170,000 - - - - - 170,000
Dog Park 35,000 - - 35,000 - - - - - 35,000
Highland Park Restroom/Concession/Storage Building 35,000 - - 35,000 - - - - - 35,000
Memorial Pool Upgrades 100,000 - - 100,000 - - - - - 100,000
PRIVATE PARTNERSHIPS 3,619,000 - 352,000 903,000 - 2,364,000 - - - 3,267,000
Argent Road Widening (20th Ave to Rd 44)3,619,000 - 352,000 903,000 - 2,364,000 - - - 3,267,000
PROPOSED LID 9,375,000 - 1,454,000 7,921,000 - - - - - 7,921,000
Chapel Hill Blvd Extension - LID 150 9,375,000 - 1,454,000 7,921,000 - - - - - 7,921,000
REGIONAL MUNICIPALITIES DONATIONS 100,000 - - 100,000 - - - - - 100,000
Memorial Pool Upgrades 100,000 - - 100,000 - - - - - 100,000
SALES OF ASSETS 750,000 - - 750,000 - - - - - 750,000
Fire Station 83 Replacement 750,000 - - 750,000 - - - - - 750,000
SCHOOL DONATIONS 100,000 - - 100,000 - - - - - 100,000
Memorial Pool Upgrades 100,000 - - 100,000 - - - - - 100,000
UNSECURED 130,471,000 160,000 1,128,000 45,407,000 15,891,000 23,432,000 13,837,000 13,406,000 17,210,000 129,183,000
Unsecured 44,656,000 - 1,118,000 13,432,000 8,165,000 14,341,000 1,700,000 2,370,000 3,530,000 43,538,000
Community Center 3,150,000 - - - 3,150,000 - - - - 3,150,000
Lewis Street Overpass 10,553,000 - - - - 10,553,000 - - - 10,553,000
Marina Dock Replacement 1,300,000 - - - - 1,300,000 - - - 1,300,000
Peanuts Park Restoration 1,290,000 - - 1,290,000 - - - - - 1,290,000
Pearl Street Lift Station 357,000 - - - 357,000 - - - - 357,000
James Street Improvements 1,039,000 - - - 1,039,000 - - - - 1,039,000
Wayfinding and Signage 615,000 - - 190,000 225,000 200,000 - - - 615,000
Road 44 Corrosion & Odor Control 588,000 - - - - 588,000 - - - 588,000
Road 48 Park Development 750,000 - - - - 750,000 - - - 750,000
Sacajawea Heritage Trail - BNSF Tunnel Passage 750,000 - - - 750,000 - - - - 750,000
Columbia East Force Main & Lift Station 7,304,000 - 1,095,000 5,477,000 732,000 - - - - 6,209,000
PWRF Primary Treatment Improvement 7,359,000 - - 5,447,000 1,912,000 - - - - 7,359,000
Court Street & Road 68 Intersection Improvements 850,000 - - - - 150,000 700,000 - - 850,000
Oregon Ave (SR397) Corridor Improvement Phase II 2,680,000 - - - - - - 150,000 2,530,000 2,680,000
Road 100 Widening 1,220,000 - - - - - - 1,220,000 - 1,220,000
Road 76 Overpass 50,000 - - - - 50,000 - - - 50,000
Automated Meter Reading 3,750,000 - - - - 750,000 1,000,000 1,000,000 1,000,000 3,750,000
Harris Road Sewer Transmission Main 878,000 - - 878,000 - - - - - 878,000
Foster Wells Automatic Transfer Switch Replacement 173,000 - 23,000 150,000 - - - - - 150,000
220
Project Name
Total Fund
Contribution
Project
to Date
12/31/17
Current
Year
Anticipated
Cost
Plan
Year
2019
Plan Year
2020
Plan Year
2021
Plan Year
2022
Plan
Year
2023
Plan Year
2024
Total
Request
2019-2024
CITY OF PASCO
CIP PROJECT SUMMARY BY REVENUE SOURCE: 2019-2024
Unsecured Future Bond 17,250,000 - - 17,250,000 - - - - - 17,250,000
Fire Station 83 Replacement 4,944,845 - - 4,944,845 - - - - - 4,944,845
Fire Station 84 Replacement 12,305,155 - - 12,305,155 - - - - - 12,305,155
Unsecured Grant 2,815,000 - 10,000 55,000 - - - - 2,750,000 2,805,000
Highland Park Restroom/Concession/Storage Building 65,000 - 10,000 55,000 - - - - - 55,000
Pedestrian Walkway on Road 68 Overpass 1,250,000 - - - - - - - 1,250,000 1,250,000
Pedestrian Walkway on Sylvester Street Overpass 1,500,000 - - - - - - - 1,500,000 1,500,000
Unsecured RCO Grant 7,660,000 - - - 1,600,000 2,275,000 2,560,000 100,000 1,125,000 7,660,000
Road 54 Park Improvement Erwen Property 125,000 - - - - 125,000 - - - 125,000
Sacajawea Heritage Trail - Levee Lowering 3,650,000 - - - - 1,650,000 2,000,000 - - 3,650,000
Schlagel Park Improvements 500,000 - - - 500,000 - - - - 500,000
A Street Sporting Complex 900,000 - - - 900,000 - - - - 900,000
Community Park - Northwest 1,200,000 - - - - - 200,000 100,000 900,000 1,200,000
FCID Trail Phase I 360,000 - - - - - 360,000 - - 360,000
FCID Trail Phase II 225,000 - - - - - - - 225,000 225,000
Road 48 Park Development 500,000 - - - - 500,000 - - - 500,000
Sacajawea Heritage Trail - BNSF Tunnel Passage 200,000 - - - 200,000 - - - - 200,000
Unsecured Revenue Bond 54,309,000 160,000 - 10,889,000 6,126,000 6,816,000 9,577,000 10,936,000 9,805,000 54,149,000
Reservoir Storage Tank(s)11,700,000 - - - - 150,000 2,850,000 4,200,000 4,500,000 11,700,000
WWTP Facility Capital Improvement Projects 18,696,000 160,000 - - - 3,536,000 5,000,000 5,000,000 5,000,000 18,536,000
Wastewater Treatment Plant (PLC)s and Controls Upgrade 855,000 - - 855,000 - - - - - 855,000
Water Main Replacement - Road 60 930,000 - - - - 930,000 - - - 930,000
PWRF Irrigation Pump Station (IPS) Improvements 3,771,000 - - 3,771,000 - - - - - 3,771,000
River Outfall Phase 1 6,464,000 - - 1,464,000 5,000,000 - - - - 6,464,000
Water Main Replacement - Star Lane (Rd 100 to Rd 97) 218,000 - - 218,000 - - - - - 218,000
Water Main Extension - Alton Street 327,000 - - - - - 327,000 - - 327,000
Water Main Replacement - Richardson Road (Rd 92 to Rd 9 460,000 - - - - - 460,000 - - 460,000
Water Main Replacement - Road 76 (Wernett Rd to Court 826,000 - - - - - - 826,000 - 826,000
Water Main Extension - Riverhaven Street (Rd 36 to Rd 40) 305,000 - - - - - - - 305,000 305,000
Road 36 Lift Station Upgrades 281,000 - - 281,000 - - - - - 281,000
Road 52 & Pearl Street Lift Station 1,370,000 - - - 270,000 1,100,000 - - - 1,370,000
West Pasco (WTP) Plant Improvements 3,476,000 - - 800,000 856,000 1,100,000 720,000 - - 3,476,000
Broadmoor Area Sewer Lift Station 3,500,000 - - 3,500,000 - - - - - 3,500,000
Road 84 & Roberts Drive Lift Station 1,130,000 - - - - - 220,000 910,000 - 1,130,000
Unsecured Section 108 Loan 3,781,000 - - 3,781,000 - - - - - 3,781,000
Peanuts Park Restoration - - 3,781,000 - - - - - 3,781,000
221
Project Name
Total Fund
Contribution
Project
to Date
12/31/17
Current
Year
Anticipated
Cost
Plan
Year
2019
Plan Year
2020
Plan Year
2021
Plan Year
2022
Plan
Year
2023
Plan Year
2024
Total
Request
2019-2024
CITY OF PASCO
CIP PROJECT SUMMARY BY REVENUE SOURCE: 2019-2024
CURRENT REVENUE BOND 4,860,000 189,000 1,578,000 3,070,000 23,000 - - - - 3,093,000
Utility 2013 Revenue Bond 25,000 25,000 - - - - - - - -
PWRF Solids Handling Improvements 25,000 25,000 - - - - - - - -
Utility 2015 Revenue Bond 946,000 105,000 35,000 806,000 - - - - - 806,000
9th & Washington Lift Station 766,000 - 35,000 731,000 - - - - - 731,000
Butterfield (WTP) - Chlorine Safety 75,000 - - 75,000 - - - - - 75,000
Pearl Street Lift Station 8,000 8,000 - - - - - - - -
Harris Road Sewer Transmission Main 84,000 84,000 - - - - - - - -
Road 36 Lift Station Upgrades 12,000 12,000 - - - - - - - -
Maitland Lift Station- Purchase/ Install 4th Pump 1,000 1,000 - - - - - - - -
Utility 2017 Revenue Bond 3,889,000 59,000 1,543,000 2,264,000 23,000 - - - - 2,287,000
9th & Washington Lift Station 27,000 27,000 - - - - - - - -
Pearl Street Lift Station 808,000 9,000 266,000 510,000 23,000 - - - - 533,000
Harris Road Sewer Transmission Main 2,860,000 23,000 1,215,000 1,622,000 - - - - - 1,622,000
Road 36 Lift Station Upgrades 45,000 - 45,000 - - - - - - -
Maitland Lift Station- Purchase/ Install 4th Pump 149,000 - 17,000 132,000 - - - - - 132,000
UTILITY RATE 9,959,000 24,000 500,000 2,993,000 1,993,000 1,075,000 1,844,000 765,000 765,000 9,435,000
Utility Rate 9,959,000 24,000 500,000 2,993,000 1,993,000 1,075,000 1,844,000 765,000 765,000 9,435,000
1st Avenue Pipe Rehab 249,000 - - - - - 249,000 - - 249,000
Butterfield (WTP) - Chlorine Safety 250,000 - - - 250,000 - - - - 250,000
Chapel Hill Boulevard (Rd 84 to Rd 68)220,000 - - 220,000 - - - - - 220,000
Annual Irrigation System Improvements - Development 525,000 - 25,000 200,000 200,000 25,000 25,000 25,000 25,000 500,000
Annual Irrigation Upsize - Development 350,000 - 50,000 50,000 50,000 50,000 50,000 50,000 50,000 300,000
Chapel Hill Boulevard to Interstate 182 - Irrigation Main 100,000 - - 100,000 - - - - - 100,000
Irrigation Main Extension - Wrigley Drive 213,000 - - 100,000 113,000 - - - - 213,000
PWRF Solids Handling Improvements 300,000 - - 300,000 - - - - - 300,000
Annual Sewer System Improvements - Development 717,000 17,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000 600,000
Annual Sewer Upsize - Development 700,000 - 100,000 100,000 100,000 100,000 100,000 100,000 100,000 600,000
North Industrial Way Infiltration Retrofit Project 110,000 - - - - 110,000 - - - 110,000
Sylvester Pipe Relining 330,000 - - - - - 330,000 - - 330,000
Annual Water System Improvements - Development 700,000 - 100,000 100,000 100,000 100,000 100,000 100,000 100,000 600,000
Annual Water Upsize - Development 700,000 - 100,000 100,000 100,000 100,000 100,000 100,000 100,000 600,000
Chapel Hill Boulevard Water Main Upsize 920,000 - - 920,000 - - - - - 920,000
Harris Road Sewer Transmission Main 7,000 7,000 - - - - - - - -
Aquifer Storage & Recovery (ASR) System 625,000 - 25,000 - - 100,000 500,000 - - 600,000
Annual Stormwater Improvements - Development 600,000 - - 100,000 100,000 100,000 100,000 100,000 100,000 600,000
Capital Stormwater Participation Program 600,000 - - 100,000 100,000 100,000 100,000 100,000 100,000 600,000
System Evaluation Project 150,000 - - 150,000 - - - - - 150,000
Chapel Hill Boulevard Pressure Reducing Valve (PRV)90,000 - - 90,000 - - - - - 90,000
System Improvement & Rehab Projects 540,000 - - 90,000 90,000 90,000 90,000 90,000 90,000 540,000
Argent Road Widening (20th Ave to Rd 44)100,000 - - - - 100,000 - - - 100,000
Road 68 Interchange Improvements 50,000 - - 50,000 - - - - - 50,000
Lewis Street Overpass 500,000 - - - 500,000 - - - - 500,000
Wrigley Drive Extension 50,000 - - 50,000 - - - - - 50,000
James Street Improvements 50,000 - - - 50,000 - - - - 50,000
Water Main Replacement - Alley East of Wehe Ave 140,000 - - - 140,000 - - - - 140,000
Water Main Replavement - South 18th Ave (Court St to WA 73,000 - - 73,000 - - - - - 73,000
222
APPENDICES
APPENDIX 1 ................................................. GLOSSARY OF BUDGET TERMS AND ACRONYM KEY
APPENDIX 2 ...................................................................................................... REVENUE MANUAL
APPENDIX 3 .............................................................................................................. FEE SCHEDULE
APPENDIX 4 ...................................................................................................... SALARY SCHEDULES
APPENDIX 5 ........................................................................ WHITE PAPER ON BANKED CAPACITY
APPENDIX 6 .................................................................................................................... STATISTICS
223
224
Glossary of Budget Terms
This glossary identifies terms used in this budget. Accounting terms are defined in general and user
friendly terminology.
Account – A record of additions, deletions, and balances of individual assets, liabilities, equity,
revenues and expenses.
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 for Ordinances or Resolutions – 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.
Balanced Budget – A budget is considered balanced when the fund’s total resources of beginning fund
balance, revenues and other financing sources is equal to the total of expenditures, other financing
uses and ending fund balance.
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.
225
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.
Benefits – For budgeting purposes, employee benefits are employer payments for social security,
retirement, group health and life insurance, and worker's compensation.
Bond – A written promise to pay a specified sum of money, called the face value or principal amount,
at a specified date or dates in the future, called the maturity date(s), together with periodic interest at
a specified rate.
Budget – A legal document that provides City officials with the authority to incur obligations and pay
expenses, allocating resources among departments and funds to reflect Council priorities and policies.
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.
Budget Amendment – The method used to make revisions to the adopted budget. Transfers between
expenses within a fund do not require Council approval unless the adjustment includes use of fund
balance.
Capital Assets – Capital assets include land, improvements to land, easements, buildings, building
improvements, vehicles, machinery, equipment, infrastructure, and all other tangible or intangible
assets that are used in operations and have a useful life extending beyond a single reporting period,
and a cost of $5,000 or greater.
Capital Expenditures – Any asset purchase or creation over the $5,000 threshold as set by the State.
As signified by expenditure category “Capital Outlay”.
Capital Improvements Plan (CIP) – 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.
Capital Outlays – Expenditures that result in the acquisition of or addition to fixed assets.
Capital Projects Fund – A type of fund which accounts for financial resources that are restricted,
committed or assigned to expenditures for the acquisition and construction of major capital facilities
for general governmental purposes.
Community Development Block Grant (CDBG) – A grant received annually by the City from the
Department of Housing and Urban Development. While included in the budget for accounting
purposes, specific allocation of these funds occurs in a separate process.
Comprehensive Plan – A long-range policy adopted by the City to guide decisions affecting the
community’s physical development.
226
Consumer Price Index (CPI) – CPI measures a price change for a constant market basket of goods and
services from one period to the next within the same city.
Cost Allocation – The assignment of applicable costs incurred by a central services department to a
fund based on the benefit to the fund being assessed.
Councilmanic Bonds – General Obligation bonds whose issuance was authorized by the City Council.
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 – Interest and principal payments on debt.
Debt Service Fund – A fund established to account for the accumulation of resources for, and the
payment of, general long-term debt principal and interest. Formerly called a sinking fund.
Debt Limit – The maximum amount of gross or net debt that is legally permitted.
Deficit – 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
Enterprise Fund – Proprietary fund type used to report an activity for which a fee is charged to external
users for goods or services.
Esri – Esri is an international supplier of geographic information system software, web GIS and
geodatabase management applications.
Expenditures – For Governmental Funds. Decreases in net current assets. Expenditures include debt
service, capital outlays, and those current operating costs that require the use of current assets.
Expenses – For Business Type Funds. Decreases in net total assets. Expenses represent the total cost of
operations during a period regardless of the timing of related expenditures.
Fiduciary Fund – A fund that accounts for assets held by the City as a trustee.
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.
Fixed Assets – Assets intended to be held or used for a long term purpose, such as land, buildings, and
improvements other than buildings, machinery and equipment. The City's capitalization threshold is
$5,000.
227
Full Time Equivalent Position (FTE) – Refers to budgeted employee positions based on the number of
hours for each position. A full-time position is 1.0 FTE and represents 2,080 hours per year.
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 attaining certain objectives in accordance with special
regulations, restrictions, or limitations.
Fund Balance - Fund Balance is a calculation of the difference between the assets and liabilities of a
governmental fund. Fund balances are either designated (funds that have been dedicated to a
particular purpose) or undesignated (the remaining unappropriated balance of the fund after account
for the designated funds). ** REVIEW DEFINITION, PER GRISELDA
General Fund – A specific Governmental Fund that accounts for tax supported activities of the City
and other types of activities not accounted for in other funds.
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 of the issuing government
is 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.
Governmental Fund Types – Funds that provide general government services. These include the
General Fund, Special Revenue Funds, Capital Project Funds and Debt Service Funds.
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.
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.
Levy Rate – The property tax percentage rate used in computing the property tax amount due the
City.
Major Fund – Major funds represent the government’s most important funds and are determined by
a mathematical calculation. Each major fund must be presented in a separate column on the fund
financial statements, for reporting purposes.
Operating Budget – The annual appropriation to maintain the provision of city services to the public.
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.
228
Personnel – Refers to the number of full-time or part-time regular authorized positions which may be
employed within the operation of the City.
Permanent Fund – A fund whose resources are legally restricted to the extent that only earnings and
not principal may be used for purposes that support the fund’s programs.
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.
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, such as contracted services, insurance, utilities,
printing, advertising, insurance and rental of equipment.
Special Revenue Funds – Funds used to account for the proceeds of specific revenue sources that are
legally restricted to expenditure for specific purposes.
Supplies and Materials – Articles and commodities which are consumed or materially altered when
used; such as, office supplies, motor fuel, building supplies and postage.
Taxes – Compulsory charges levied by a government to finance services performed for the common
benefit. This term does not include specific charges made against particular persons or property for
current or permanent benefits, such as special assessments. Neither does the term include charges for
services rendered only to those paying such charges (e.g., sewer service charges).
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.
Working Capital – Working capital is generally defined as current assets minus current liabilities.
Working capital measures short term financial health of a proprietary fund.
229
230
Acronym Key
ACA – Animal Control Facility
ACS – Administrative and Community Services
ADA – Americans with Disabilities Act
AFG – Assistance to Firefighters Grant
AOC – Washington State Administrative Office of the Courts
ARFF – Aircraft Rescue and Firefighting.
BARS – Budgeting, Accounting and Reporting System
BFT – Ben Franklin Transit
BNSF – Burlington Northern Santa Fe Railway
BUILD – Better Utilizing Investments to Leverage Development
CAFR – Comprehensive Annual Financial Report
CALEA – Commission on Accreditation for Law Enforcement Agencies
CBC – Columbia Basin College
CCTV – Closed Circuit Television
CLJ – Courts of Limited Jurisdiction
CMC – Certified Municipal Clerk
COPS – Community Oriented Policing Services Grant
CPI – Consumer Price Index
DNR – Department of Natural Resources
DPDA – Downtown Pasco Development Authority
DRT - Development Review Team
EIS – Environmental Impact Statement
EPA – Environmental Protection Agency
ERU – Equivalent Residential Unit
231
FCID – Franklin County Irrigation District
GAP – Graffiti Abatement Program
GAAP – Generally Accepted Accounting Principles
GASB – Governmental Accounting Standards Board
GEMT – Ground Emergency Medical Transportation
GFOA – Government Finance Officers Association
GIS – Geographic Information System
GMA – Growth Management Act
HAEIFAC – Hanford Area Economic Investment Fund Advisory Committee
HIP – Highway Improvement Grant
HLO – Homeless Liaison Officer
HUD – Housing and Urban Development
IAFF – International Association of Fire Fighters
IPD – Implicit Price Deflator
IUOE – International Union of Operating Engineers
LEOFF – Law Enforcement Officers and Fire Fighters
LID – Local Improvement District
LTGO – Limited Tax General Obligation Bond
MRT-DV – Moral Reconation Therapy for domestic violence
MVET – Motor Vehicle Excise Tax
NFPA – National Fire Protections Association
NSP – Neighborhood Stabilization Program
O & M – Operations and Maintenance
OPEB – Other Post-Employment Benefits
PERS – Public Employees’ Retirement System
232
PLC – Programmable Logic Controller
PMC – Pasco Municipal Code
PPFD – Pasco Public Facility District
PPOA – Pasco Police Officers Association
PSC-TV – Pasco City Television
PUD – Public Utility District
PWRF – Process Water Reuse Facility
RCO – Washington State Recreation and Conservation Office
RECon – The Global Retail Real Estate Convention
REET – Real Estate Excise Tax
RFP – Request for Proposal
RISS – Regional Information Sharing Systems
SAFER – Staffing for Adequate Fire and Emergency Response Grant
SCADA – Supervisory Control and Data Acquisition
SECOMM – Southeast Communications Center
SEPA – State Environmental Policy Act
TIB – Transportation Improvement Board
TPA – Tourism Promotion Area
TRAC – Trade, Recreation, Agriculture Center
UGA – Urban Growth Area
UTGO – Unlimited Tax General Obligation Bond
WAC – Washington Administrative Code
WASPC – Washington Association of Sheriffs & Police Chiefs
WPWTP – West Pasco Water Treatment Plant
WSDOT – Washington State Department of Transportation
233
WSRB – Washington Surveying and Ratings Bureau
WTP – Water Treatment Plant
WWTP – Wastewater Treatment Plant
234
City of Pasco
Revenue Manual
235
Dear Reader:
The purpose of this document is to provide the City Council, the residents of the City of Pasco, and
any reader a clear understanding of the major sources of general Fund revenue. All governmental
entities are subject to accounting standards that require fund accounting. This requirement has the
benefit of segregating revenues and expenditures by their unique purpose, when applicable. As its title
suggests, the general Fund is the general, nonspecific fund that captures revenue activity that is not
restricted to a specific purpose and accounts for expenditures that are the outcome of general purpose
governmental activity.
As with any organization, beneficial planning includes an understanding of sources of revenue and
anticipated expenditures. This document outlines the major sources of general Fund revenues,
providing a brief description and, where applicable, key attributes of the revenue and the historical
revenue level. As part of the City’s budget process, the anticipated 2019 and 2020 revenues have been
estimated. Those 2019 and 2020 budgeted general Fund revenues are included in this revenue manual.
If you have any questions, please contact Richa Sigdel at (509) 544-3065.
236
Taxes
2019 Proposed
Budget
2020 Proposed
Budget
General Property Tax 10,561,963 10,987,008
Retail Sales Tax 15,352,183 15,771,026
Utility Tax 9,583,525 9,725,394
Other Tax 1,216,350 1,221,400
Sub-Total Taxes 36,714,021 37,704,828
Fees & Charges
General Govt 3,790,214 3,986,542
Public Safety 1,611,056 1,589,155
Culture & Recreation 199,525 204,525
Economic Environment 2,018,000 2,018,000
Sub-Total Fees & Charges 7,618,795 7,798,222
Intergovernmental Revenues
PUD Privilege Tax 680,000 685,000
Liquor Board Profits 600,494 604,949
Grants 504,164 373,464
Liquor Excise Tax 378,253 397,516
Other 253,199 260,829
Sub-Total Intergovernmental Revenues 2,416,110 2,321,758
Licenses & Permits
Building Permits 1,350,000 1,350,000
Business License 509,500 509,500
Animal License 222,000 222,000
Other 148,000 148,000
Sub-Total Licenses & Permits 2,229,500 2,229,500
Fines & Forefeits
Traffic 774,000 774,000
Non Traffic 91,000 91,000
Court 40,600 40,600
Sub-Total Fines & Forefeits 905,600 905,600
Other Sources
Bond Proceeds 17,250,000 -
Rent 319,350 320,550
Transfer in 227,600 227,600
Interest 200,000 210,000
Other 72,750 73,150
Sub-Total Other Sources 18,069,700 831,300
Total General Fund Revenue 67,953,726 51,791,208
Summary - General Fund Revenue Sources by Category
2%
14%
23%
16%
3%
0%
2%
6%
0%
1%
1%
1%
1%
0%
0%
1%
2%
0%
0%
1%
0%
0%
0%
0%
25%
237
2019 Proposed
Budget
2020 Proposed
Budget
Taxes
General Property Tax 10,561,963 10,987,008
Retail Sales Tax 15,352,183 15,771,026
Natural Gas 705,020 721,020
Solid Waste 738,312 745,695
Cable TV 463,208 467,606
Telephone 1,199,929 1,200,000
Electricity 4,208,069 4,303,556
Water 883,479 892,302
Irrigation 128,816 133,227
Sewer 819,953 829,660
Stormwater 145,580 154,403
PWRF 291,159 277,925
Gambling 856,350 861,400
Leasehold 225,000 225,000
Admissions Tax 135,000 135,000
Sub-Total Taxes 36,714,021 37,704,828
Licenses & Permits
Building Permits 1,350,000 1,350,000
Business License 509,500 509,500
Animal License 222,000 222,000
Rental License 126,500 126,500
Other 21,500 21,500
Sub-Total Licenses & Permits 2,229,500 2,229,500
Intergovernmental Revenues
PUD Privilege Tax 680,000 685,000
Liquor Board Profits 600,494 604,949
Liquor Excise Tax 378,253 397,516
Grants 504,164 373,464
City-County Assistance 110,000 112,000
Criminal Justice 104,499 110,129
DUI-Cities 11,000 11,000
Other 27,700 27,700
Sub-Total Intergovernmental Revenues 2,416,110 2,321,758
Significant General Fund Revenue Sources by Category
238
Significant General Fund Revenue Sources by Category
Fees & Charges
General Govt 3,790,214 3,986,542
Public Safety 1,611,056 1,589,155
Culture & Recreation 199,526 204,525
Economic Environment 2,018,000 2,018,000
Sub-Total Fees & Charges 7,618,796 7,798,222
Fines & Forefeits
Non Traffic 91,000 91,000
Court 40,600 40,600
Traffic 774,000 774,000
Sub-Total Fines & Forefeits 905,600 905,600
Other Sources
Bond Proceeds 17,250,000 -
Interest 200,000 210,000
Other Misc 59,350 59,350
Contributions 13,400 13,800
Rent 319,350 320,550
Transfer in 227,600 227,600
Sub-Total Other Sources 18,069,700 831,300
Total General Fund Revenue 67,953,727 51,791,208
239
Taxes
240
Revenue: Property Tax
Description: A property tax is an ad valorem tax on the value of a property, usually levied on real
estate. This revenue is used to support general government purposes like police, fire
and parks. Rates are expressed in “dollars per $1,000 of assessed value (AV)”. The
Washington State Constitution limits the annual rate of property taxes that may be
imposed on an individual parcel of property to one percent of its true and fair value.
Hence, property tax revenue can be increased by the said one percent, plus any
construction and annexation.
Historical Data:
Where Do Your Property Tax Dollars Go?
2016 Actual 2017 Actual 2018 Adopted 2018 Estimated 2019 Proposed 2020 Proposed
Property Tax $7,803,698 $7,963,302 $8,182,758 $8,182,758 $10,561,963 $10,987,008
$-
$2,000,000
$4,000,000
$6,000,000
$8,000,000
$10,000,000
$12,000,000
241
Changes: The Supreme Court ruling on the McCleary decision in 2012 has shifted the responsibility for
funding schools to the State, finding that the State was failing in its “paramount duty” to pay for basic
education under the State constitution. This decision will result in a significant decrease in property
taxes for City of Pasco property owners, an estimated decrease of $2.44 per thousand assessed value.
The chart below shows actual property tax levied by Franklin County, as well as, an estimated
collection for 2019 that factors the decrease in the Maintenance and Operations Bond for the Pasco
School District from $3.94 to $1.50 per assessed valuation.
$-
$10,000,000
$20,000,000
$30,000,000
$40,000,000
$50,000,000
$60,000,000
$70,000,000
$80,000,000
$90,000,000
$100,000,000
2016 2017 2018 2019 Estimated
Property Tax Collected by Franklin County
Property Tax Levy Rates 2018 Rates
Direct Levy
City of Pasco 1.75
Overlapping Regular and Special Levies
Veterans Relief 0.01
Mental Health 0.03
Courthouse Restoration 0.10
Current Expense 1.23
State School Pt1 1.90
State School Pt2 1.03
Port of Pasco 0.28
School #1 M&O 3.95
School #1 Bond 2.00
Subtotal - Overlapping Levies 10.52
Total 12.27
242
Revenue: Sales Tax
Description: Revenue from sales tax is used to support general City services, as well as, for criminal
justice and public safety purposes. Sales tax is the largest revenue for the City’s General
Fund.
Historical Data:
2016 Actual 2017 Actual 2018 Adopted 2018 Estimated 2019 Proposed 2020 Proposed
Sales Tax $14,055,885 $14,838,955 $14,343,740 $14,700,000 $15,352,183 $15,771,026
$-
$2,000,000
$4,000,000
$6,000,000
$8,000,000
$10,000,000
$12,000,000
$14,000,000
$16,000,000
$18,000,000
Breakdown of Sales
Tax Rate 2018 Rates
State 6.5%
City/County (85%/15%)1.0%
Transit 0.6%
Public Safety*0.3%
Criminal Justice**0.1%
Juvenile Detention 0.1%
Total 8.6%
*RCW 82.14.450; 60% is retained by counties, remaining 40% is allocated to cities on a per capita basis
**RCW 82.14.340; County receives 10% of tax proceeds; remaining 90% is distributed to cities and unincorporated areas based on population
243
From Where Do the City’s Sales Tax Dollars Come?
The City of Pasco has a fairly diverse economy with approximately half of the City’s sales tax revenue
being collected from retail activity, including automotive dealerships. The chart below illustrates the
major sources for the City’s retail sales tax collections for the year 2017.
Retail Trade
51%
Construction
14%
Wholesale Trade
9%
Accommodation
and Food Services
8%
Other
18%
244
Revenue: Utility Tax
Description: The City has the authority to tax 8.5% on utility revenue including water, sewer,
garbage, irrigation, solid waste, stormwater, electricity, telephone, and cable. Of this
tax, 7.5% of the proceeds are disbursed to the City’s general Fund, with the remainder
being disbursed to the street overlay and street operations Funds.
Historical Data:
Revenue: Other Tax
Description: This category includes leasehold, gambling, and admissions taxes. Gambling tax applies
to all card games, punch board games, pull tabs, bingo games, raffles, and amusement
games played within the City limits. Admissions tax (2.5%) is levied upon every person
who pays an admission charge to gain entrance to any business or activity located in
the City limits.
Historical Data:
2016 Actual 2017 Actual 2018 Adopted 2018 Estimated 2019 Proposed 2020 Proposed
Utility Tax 7,965,282 9,274,980 9,318,808 9,143,628 9,583,525 9,725,394
-
2,000,000
4,000,000
6,000,000
8,000,000
10,000,000
12,000,000
2016 Actual 2017 Actual 2018 Adopted 2018 Estimated 2019 Proposed 2020 Proposed
Other Tax 1,162,334 1,252,024 1,215,170 1,215,170 1,216,350 1,221,400
-
200,000
400,000
600,000
800,000
1,000,000
1,200,000
1,400,000
245
Fees & Charges*
*Categories are based on Washington State’s Budgeting, Accounting, and Reporting System (BARS)
246
Revenue: General Government
Description: Resources funded out of the general Fund provide services like finance, human
resources, safety and administration to all funds within the City. The City uses a cost
allocation plan to adequately distribute the administrative services cost to funds within
the City. The largest revenue source accounted for within this category is the
administrative services cost at $3M in 2018.
Historical Data:
2016 Actual 2017 Actual 2018 Adopted 2018 Estimated 2019 Proposed 2020 Proposed
General Government 3,216,229 3,269,348 3,576,250 3,600,000 3,790,214 3,986,542
-
500,000
1,000,000
1,500,000
2,000,000
2,500,000
3,000,000
3,500,000
4,000,000
4,500,000
247
Revenue: Public Safety
Description: Resources funded out of the general Fund provide services to external agencies like the
Port of Pasco and the Pasco School District. The majority of the revenue collected in
the category is attributed to the airport rescue and firefighting (ARFF) and school
resource officers (SRO) programs.
Historical Data:
2016 Actual 2017 Actual 2018 Adopted 2018 Estimated 2019 Proposed 2020 Proposed
Public Safety 1,218,129 1,500,605 1,503,304 1,550,000 1,611,056 1,589,155
-
200,000
400,000
600,000
800,000
1,000,000
1,200,000
1,400,000
1,600,000
1,800,000
248
Revenue: Economic Environment
Description: The City’s engineering Division provides services to all projects undertaken by the City.
The revenue received from engineering staff efforts on projects are deposited to the
general Fund. Additionally, this category includes plan check, zoning, inspection and
SEPA fees.
Historical Data:
2016 Actual 2017 Actual 2018 Adopted 2018
Estimated
2019
Proposed
2020
Proposed
Economic Environment 1,665,750 1,939,223 1,799,500 1,800,000 2,018,000 2,018,000
-
500,000
1,000,000
1,500,000
2,000,000
2,500,000
249
Revenue: Culture and Recreation
Description: The City’s recreation Division provides the public with a variety of recreation
opportunities, like swimming lessons and exercise classes. All revenues from such
recreation related activities are included in this category.
Historical Data:
2016 Actual 2017 Actual 2018 Adopted 2018 Estimated 2019 Proposed 2020 Proposed
Culture & Recreation 215,025 223,460 214,550 220,000 199,526 204,525
-
50,000
100,000
150,000
200,000
250,000
250
Intergovernmental
Revenues
251
Revenue: Public Utility District (PUD) Privilege Tax
Description: State and County collected revenue that is shared with schools, counties, and cities
based on a set of factors including sales, location of dams and reservoirs, and
population. The tax is assessed to the public utility district when it generates, distributes
and sells electricity.
Historical Data:
2016 Actual 2017 Actual 2018 Adopted 2018 Estimated 2019 Proposed 2020 Proposed
PUD Privilege Tax 650,972 674,879 710,000 690,000 680,000 685,000
-
100,000
200,000
300,000
400,000
500,000
600,000
700,000
800,000
252
Revenue: Liquor Board Profits and Excise Tax
Description: State-collected revenues that are shared with all cities are derived from liquor receipts
(profits and excise taxes). Cities get 40% of the share of liquor board profits and 28%
of the liquor excise tax receipts.
Historical Data:
2016 Actual 2017 Actual 2018 Adopted 2018 Estimated 2019 Proposed 2020 Proposed
Liquor Board Profits & Excise Tax 926,769 940,120 946,893 959,000 978,747 1,002,465
-
200,000
400,000
600,000
800,000
1,000,000
1,200,000
253
Revenue: Grants
Description: The City actively seeks grant funding from local, state and federal agencies for a variety
of programs that benefit the City. The grants included as revenue for the general Fund
are generally related to police and fire services. The 2018, 2019 and 2020 budgets
include Community Oriented Policing Services (COPS) and Staffing for Adequate Fire &
Emergency Response (SAFER) grant revenues for the police and fire services,
respectively.
Historical Data:
2016 Actual 2017 Actual 2018 Adopted 2018 Estimated 2019 Proposed 2020 Proposed
Grants 79,092 105,771 350,363 200,000 504,164 373,464
-
100,000
200,000
300,000
400,000
500,000
600,000
254
Licenses & Permits
255
Revenue: Building Permit Fee
Description: Building permit fees include basic building, mechanical and electrical permit fees. A
permit fee is based upon the improvement value of the project.
Historical Data:
256
Revenue: Business License Fee
Description: Businesses located within the City, or that operate temporarily within the City, must
obtain a business license. The annual fee for a business license is a flat $80 plus $20 per
full time equivalent employee (FTE).
Historical Data:
2016 Actual 2017 Actual 2018 Adopted 2018 Estimated 2019 Proposed 2020 Proposed
Business License 335,274 353,085 339,200 620,000 509,500 509,500
-
100,000
200,000
300,000
400,000
500,000
600,000
700,000
257
Revenue: Animal License Fee
Description: Animal licensing is required in the City for all dogs. Licenses are issued on a one or three-
year basis.
Altered Dogs: One Year $15 Unaltered Dogs: One Year $55
Three Years $40 Three Years $160
Historical Data:
2016 Actual 2017 Actual 2018 Adopted 2018 Estimated 2019 Proposed 2020 Proposed
Animal License 193,298 239,386 222,000 222,000 222,000 222,000
-
50,000
100,000
150,000
200,000
250,000
300,000
258
Fines & Forfeits
259
Revenue: Fines and forfeits
Description: Includes traffic and non-traffic fines and penalties. Traffic infraction fines are set by the
State Supreme Court. However, non-traffic infractions are set by the City.
Historical Data:
260
Fee Schedule
Table of Contents
ANIMAL CONTROL ..................................................................................................................... 264
BUILDING PERMITS ..................................................................................................................... 264
RECREATION FACILITY RENTAL ................................................................................................. 266
BUSINESS LICENSES ...................................................................................................................... 266
CEMETERY ................................................................................................................................... 268
CODE ENFORCEMENT PROGRAM ............................................................................................. 268
STATE AND FEDERAL BACKGROUND INVESTIGATION CRIMINAL HISTORY CHECK ............... 269
GOLF COURSE ............................................................................................................................. 269
MISCELLANEOUS ......................................................................................................................... 269
PLANNING PERMITS ................................................................................................................... 269
POLICE ......................................................................................................................................... 270
RECREATION PROGRAMS .......................................................................................................... 270
STREETS ....................................................................................................................................... 270
UTILITIES BILLING ......................................................................................................................... 271
WATER USE FEES .......................................................................................................................... 271
SEWER USE FEES .......................................................................................................................... 273
PUBLIC WORKS AGREEMENTS AND INSPECTIONS .................................................................... 274
STORMWATER CONSTRUCTION ............................................................................................... 274
STORMWATER UTILITY .............................................................................................................. 274
PROCESS WATER REUSE FACILITY CHARGES .............................................................................. 275
IRRIGATION WATER UTILITY ..................................................................................................... 275
TRANSPORTATION IMPACT FEES ............................................................................................... 276
SCHOOL IMPACT FEES ................................................................................................................ 276
PARK IMPACT FEES ...................................................................................................................... 276
261
ANIMAL CONTROL
(PMC 8.02.360)
A) PENALTY PROVISIONS
1) FIRST OFFENSE WITHIN 5 YEARS $50
2) SECOND OFFENSE WITHIN 5 YEARS $100
3) THIRD OFFENSE WITHIN 5 YEARS $200
4) FOURTH OR MORE OFFENSES WITHIN 5 YEARS $400
B) CIVIL PENALTY POTENTIALLY DANGEROUS ANIMAL
1) FIRST OFFENSE WITHIN 5 YEARS $500
2) SECOND OFFENSE WITHIN 5 YEARS $1,000
3) THIRD OFFENSE WITHIN 5 YEARS $1,500
4) FOURTH OR MORE OFFENSES WITHIN 5 YEARS $2,000
C) ANNUAL LICENSE FEES
1) ANIMAL LICENSE, ONE YEAR, SPAYED/NEUTERED $15
2) ANIMAL LICENSE, THREE YEAR, SPAYED/NEUTERED $45
3) ANIMAL LICENSE, ONE YEAR, UNALTERED $55
4) ANIMAL LICENSE, THREE YEAR, UNALTERED $160
5) ANIMAL LICENSE, TAG REPLACEMENT $5
6) ANIMAL LICENSE, SENIOR TAG REPLACEMENT
7) 62+ years of age, responsible for the bill, at residence 90+ days,
income less than “very low income” of Section 8 limits based on
household size.
$3
8) KENNEL AND CATTERY $50
9) POTENTIALLY DANGEROUS OR DANGEROUS ANIMAL PERMIT $250
10) LATE FEE $10
11) DISCOUNTS TO LOW INCOME SENIOR CITIZENS (ALTERED,
SPAYED OR NEUTERED) $3
D) IMPOUND FEES
1) FIRST OFFENSE WITHIN 12 MONTS $35
2) SECOND OFFENSE WITHIN 12 MONTHS $50
3) THREE OR MORE WITHIN 12 MONTHS $100
4) BOARDING FEE (PER DAY) $10
5) VACCINATION FEE $15
BUILDING PERMITS
(PMC 3.07.030)
A) STATE BUILDING CODE COUNCIL
Charged on all Building Permits issued $4.50
262
B) BUILDING
1) BUILDING PERMIT BASED ON IMPROVEMENT VALUE
$1,000 to $10,000 $50
$10,001 to $12,000 $195.25
$12,001 to $13,000 $209.25
$13,001 to $14,000 $237.25
$14,001 to $15,000 $251.25
$15,001 to $16,000 $265.25
$16,001 to $17,000 $279.25
$17,001 to $18,000 $293.25
$18,001 to $19,000 $307.25
$19,001 to $20,000 $321.25
$20,001 to $21,000 $335.25
$21,001 to $22,000 $349.25
$22,001 to $23,000 $363.25
$23,001 to $24,000 $377.25
$24,001 to $25,000 $391.25
$25,001 to $50,000 ($391.75 for the first $25,000 + $10.10 for
each addl $1,000, or fraction thereof)
Calculated based
on dollar amount
$50,001 to $100,000 ($643.75 for the first $50,000 + $7.00 for
each addl $1,000, or fraction thereof)
Calculated based
on dollar amount
$100,001 to $500,000 ($993.75 for the first $100,000 + $5.60 for
each addl $1,000, or fraction thereof)
Calculated based
on dollar amount
$500,001 to $1,000,000 ($3,233.75 for the first $500,000 + $4.75
for each addl $1,000, or fraction thereof)
Calculated based
on dollar amount
$1,000,001 and up ($5,608.75 for the first $1,000,000 + $3.65 for
each addl $1,000, or fraction thereof)
Calculated based
on dollar amount
2) PLAN REVIEW
Improvement value less than $10,000 No Fee
Improvement value greater than $10,000 65% of building
permit fee
3) FAST TRACK PLAN REVIEW 100% of building
permit fee
C) PLUMBING
1) MINIMUM PERMIT FEE $50
2) GAS APPLIANCE AND PIPING INSTALLATION PERMIT FEE $50
D) RESTROATION OF SURFACE BY CITY AND INSPECTION
RESTORATION + 1 YEAR OF MAINTENANCE Cost
E) TESTING NEW PIPING
263
EXPENSE TESTS AND INSPECTIONS Cost
F) FACTORY ASSEMBLED/MOBILE HOMES
PLACEMENT PERMIT $50
G) MOVING BUILDINGS
1) WITHOUT USE OF PUBLIC RIGHT-OF-WAY $25
2) WITH USE OF RIGHT OF WAY $100
3) INTO CITY LIMITS FROM OUTSIDE CITY LIMITS $100
4) FROM WITHIN CITY LIMIT TO OUTSIDE CITY LIMITS $50
H) MECHANICAL PERMIT
MINIMUM PERMIT FEE $500
I) FIRE SAFETY INSPECTIONS
1) INITIAL INSPECTION – All Moderate Hazard and High Hazard
inspections taking less than 2 hours’ inspection time. (Moderate
Hazard is billed in annual increments of $37.50 – High Hazard is
billed $75 annually.)
$75
2) HIGH HAZARD INSPECTIONS OF 2 HOURS OR MORE $150
3) RE-INSPECTION – First re-inspection is without a fee. $75
J) SIGNS
APPLICATION FEE $50
K) DEMOLITION PERMITS $50
L) STREET CUT – Including inspection of surfaces
UNPAVED SURFACES $10
RECREATION FACILITY RENTAL
For recreation facility rental fees, please contact Recreation at (509) 545-3456.
BUSINESS LICENSES
(PMC 3.07.050)
A) LICENSE BASE FEE $80
B) EMPLOYEE FEE – Per full-time equivalent $20
C) LATE PENALTY
RENTALS – Dwelling units, per license 20% of amt. due
D) RENTAL DWELLINGS – includes first unit (no maximum fee) $50
1) RESTORATION + 1 YEAR OF MAINTENANCE Cost
2) EACH ADDITIONAL UNIT $10
E) SPECIAL EVENTS
1) ATHLETIC, COMPETITIVE OR FESTIVAL $25
2) AUCTION SALES – FOR 3 DAYS $75
264
3) CARNIVALS AND CIRCUSES – FIRST DAY FEE $275
EACH AND EVERY DAY AFTER $125
4) CONCERT $25
5) DANCE HALL – WITHOUT LIQUOR $75
6) DANCE HALL – WITH LIQUOR $350
7) DEMONSTRATION $15
8) OUTDOOR MUSIC FESTIVAL $25
9) PARADE $15
10) PUBLIC DANCE $15
11) TEMPORARY SPECIAL SALES EVENT $40, first vendor
EACH ADDITIONAL VENDOR (MAXIMUM FOR EVENT, $500) $20
12) STREET AND INTERSECTION CLOSURE REVIEW FEE $50
F) SOLICITORS $150.00
G) PAWNSHOP $250
H) AMUSEMENT DEVICE DISTRIBUTOR $500
1) AMUSEMENT DEVICE USER – 1-6 MACHINES $50
2) AMUSEMENT DEVICE USER – 6+ MACHINES $100
I) ADULT ENTERTAINMENT FACILITY $700
1) ADULT ENTERTAINER $150
2) ADULT WAITPERSON $150
3) ADULT ENTERTAINMENT BUSINESS MANAGER $150
J) TAXICAB AND TRANSPORTATION NETWORK COMPANY LICENSING
1) ANNUAL FOR HIRE (TAXICAB/TNC) BUSINESS LICENSE
APPLICATION REVIEW AND BUSINESS LICENSE FEE IN THE
AMOUNT AS FOLLOWS:
a. COMPANIES EMPLOYING OR CONTRACTING WITH TEN
(10) OR FEWER DRIVERS $300
b. COMPANIES EMPLOYING OR CONTRACTING WITH
ELEVEN (11) TO FORTY (40) DRIVERS $700
c. COMPANIES EMPLOYING OR CONTRACTING WITH
FORTY-ONE (41) OR MORE DRIVERS $2,000
2) ANNUAL FOR-HIRE DRIVER BUSINESS LICENSE $40
3) PHOTOGRAPH (AS APPLICABLE) $5
4) FINGERPRINTS (AS APPLICABLE) $5
5) CRIMINAL HISTORY CHECK (AS APPLICABLE) $30
6) WSP/FBI CRIMINAL HISTORY CHECK $34.75
K) SIDEWALK SALES No Fee
L) MOBILE HOME PARK
265
INSPECTION FEE $20
M) YARD SALE PERMIT No Fee
YARD SALE SIGN VIOLATION $50
CEMETERY
(PMC 3.07.060)
A) CHARGE FOR LOTS EXCLUSIVE OF ENDOWMENT CARE
1) Baby $250
2) Adult and Juvenile $650
3) Urn $340
4) Urn (on existing grave) $170
B) CHARGE FOR LOTS EXCLUSIVE OF ENDOWMENT CARE
Niche Prices Posted at Cemetery As posted at
Cemetery
C) CHARGES FOR BURIALS, INURNMENT
1) Baby $450
2) Adult and Juvenile $750
3) Urn (burial) $275
4) Niche (inurnment) $275
D) CHARGES FOR DISINTERMENT:
1) Baby $450
2) Adult and Juvenile $725
3) Urn $275
4) Niche $275
E) CHARGES FOR ENDOWMENT CARE: 30% of cost
CODE ENFORCEMENT PROGRAM
(PMC 3.07.070)
A) PMC VIOLATIONS:
1) The maximum monetary penalty for each separate violation per day
or portion thereof to a maximum of $5,000). $500
2) The maximum daily penalty for violations per day per site for
infractions resulting from the Fire Safety Inspection Program. $50
3) Repeat violation Doubled daily
t 4) Repeat Violations resulting from the Fire Safety Inspection Program
(separate violations are aggregated and considered as one).
Maximum of
$200
5) Fire Safety Program violations scheduled for hearing before the Code Enforcement Board
shall not be assed penalties if resolved prior to the hearing.
266
STATE AND FEDERAL BACKGROUND INVESTIGATION CRIMINAL HISTORY CHECK
(PMC 3.07.075)
CRIMINAL HISTORY CHECK: $30
GOLF COURSE
(PMC 3.07.080)
Golf Cart Shed Rental per year $450
MISCELLANEOUS
(PMC 3.07.090)
A) Photocopy Fees – per copy $0.15
B) Returned Payment Fee $25
C) Late Payment Penalty $10
D) Phone & Collection Fee $10
E) Pre-Collection Fee $10
F) Collection Turnover Fee (charges, penalties & fees) 5%
G) Installment Plan Origination Fee ($10 min) 3%
H) Installment Plan Monthly Bill Fee $5
PLANNING PERMITS:
(PMC 3.07.100)
A) Plats and Subdivisions
1) Title 4 Appeals Actual Cost
2) Park Impact Fee, per unit plus 3.25% annual increase $450
3) Planned Unit Development $700
4) Long Plat (Preliminary Plat) $700
a) Additional per lot (not to exceed $950.00) $30
5) Final Plat Inspections and Plan Approval - Engineering Prevailing Rates
6) Short Plat Applications $700
7) Rezone (Zone Change) $700
8) Appeals from Planning Commission Decision $700
9) Impact Fee Deferral $250
10) Right of Way/Easement Vacation $300
11) Boundary Line Adjustment $50
12) Zoning Determination $75
13) Special/Conditional Use permit $500
B) Hearing Examiner:
267
1) Hearings and Variance $700
2) Copy of Hearing Examiner Review Cost
C) Development
1) Binding Site Plan $200
2) Binding Site Plan Revision $200
3) Comprehensive Plan Amendment $700
4) Environmental Checklists and Determination $75
5) Appeals of Environmental Determination $200
6) Environmental Impact Statements Cost
POLICE
(PMC 3.07.110)
A) Concealed Weapon Permit
1) Application $36
2) F.B.I. Fingerprints $24
3) Renewal Application $32
4) Late Renewal Application $42
5) Replacement Fee $10
B) Vehicle Impounds
1) Administration Hearing $50
2) Appeal of Hearing Examiner Decision $43
RECREATION PROGRAMS
(PMC 3.07.120)
The City Manager, or designee, is hereby authorized to set park and recreation program charges
based upon:
A) The operational costs and demands of each program.
B) The benefit to the community for such programs at less than actual costs.
C) The program fees and charges for similar programs
D) Recreation market treads.
STREETS
(PMC 3.07.130)
A) Paved Street Replacement $100
Additional Square Yard Fee $25
268
UTILITIES BILLING
(PMC 3.07.150)
A) Application Fee
1) Service To New Connection $15
2) Service To Existing Connection $15
A) Utility Deposit Water Consumption Factor $75
B) Disconnect Collection Fee $50
C) Field Service
1) Field Service Fee $15
2) After Hours Fee $75
3) After Hours Fee/Collection $25
D) Unauthorized Reconnect Penalty $50
E) Late Penalty Fee $10
F) Collection Notification Fee $10
G) Utility Lien Search Fee $30
H) Meter Test (Accuracy Test of Meter) $60
I) Fire Line – Per Month $8
J) Meter Repair ($100.00 Plus Time/Material) $100
K) Sewer Tap and Inspection (In/Out City) $75
L) Water Tap Application Fee (Each) $150
WATER USE FEES
(PMC 3.07.160)
A) Inside City:
1) Consumption – per 100 cubic foot $.081
2) Bulk – per 1000 gallons $1.33
B) Residential – single family base fees:
1) 3/4 and 5/8 inch – per month $18.81
2) 1 inch per month $28.19
3) Outside City; effective 11/1/02
Sr. Citizen/Low Income: 90% surcharge
4) 3/4 and 5/8 inch – per month $6.25
5) 1 inch – per month $9.43
6) Outside City; effective 11/1/02 90% surcharge
C) Commercial – multi-family, irrigation, commercial base fees:
1) ¾ inch – per month $26.51
2) 1 inch – per month $38.78
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3) 1-1/2 inch per month $74.67
4) 2 inch – per month $119.76
5) 3 inch – per month $163.57
6) 4 inch – per month $235.69
7) 6 inch – per month $367.89
8) 8 inch – per month $509.82
9) Outside City; effective 11/1/02 90% surcharge
D) Fire Hydrant Meter Rental:
1) Refundable Deposit – As determined by Finance Manager Not to exceed
110% f C t 2) Non-refundable Removal Fee $30
3) Monthly Base Rental Fee $62
4) Late Payment and Non Returning Meter after 48 hrs (per day) $50
5) Hydrant Rental – outside Corporate limits per year $20
E) Charges for Water Meters and Services
1) Meter and service costs equal to average cost to City based on prior
2) Move Meter for Owner Cost + 15%
3) Change Meter Size Cost + 15%
F) Water System Capitol Expansion/Replacement Charges
1) Inside City Limits:
a) 3/4 inch meter $360
b) 1 inch meter $601
c) 1-1/2 inch meter $1,198
d) 2 inch meter $1,918
e) 3 inch meter $3,599
f) 4 inch meter $5,999
g) 6 inch meter $11,995
h) 8 inch meter $19,192
i) 10 inch meter $27,591
2) Outside City Limits:
a) ¾ - 10” meter 90% surcharge
G) FRONT FOOTAGE (per ft.):
1) Residential:
In & Out City Limits $20
2) Commercial:
In & Out City Limits $25
H) SQUARE FOOTAGE (per sq. ft.):
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1) Residential:
In & Out City Limits $0.0388
2) Commercial:
In & Out City Limits $0.0426
I) WATER RIGHTS ACQUISITION FEE – (per acre foot) $1,725
1) Base Water Rights Acquisition Fee – per Residential Unit ($1,725 per
acre foot x potable use factor .30) $517.50
2) Potable Water Irrigation Fee ( no irrigation water
available)
Equal to 50% of the
area of the lot or
3) Water Rights Transfer Fee $1,000
SEWER USE FEES
(PMC 3.07.170)
Residential and Commercial – Base Fee:
A) Residential:
1) 1-4 units – per month $31.45
a) 5 and over – per month $25.36
b) Outside City 50% surcharge
c) Consumption none
2) Sr. Citizen/Low Income
a) Single Dwelling Unit $10.52
b) Outside City 50% surcharge
B) Commercial:
3) Base Fee: per month $42.29
4) Consumption – per 100 cubic feet over 1000 cubic feet $1.64
C) Hotel/Motel:
1) Base Fee: per unit/per month $6.66
2) Consumption – per 100 cubic feet over 1000 cubic feet $1.64
3) Outside City 50% surcharge
D) Sewer Stub-out Connection Fee $4,000
E) Capital Expansion
Residential:
1) Inside City – Homes (per unit) $1,288
2) Outside City – Homes (per unit) 50% surcharge
Commercial:
1) Inside City – Hotel/Motel (per unit) $524
2) Inside City:
a) 3/4 inch meter $1,288
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b) 1 inch meter $1,936
c) 1-1/2 inch meter $4,517
d) 2 inch meter $7,097
e) 3 inch meter $13,550
f) 4 inch meter $21,291
g) 6 inch meter $43,226
h) 8 inch meter $69,032
i) 10 inch meter $98,927
3) Outside City 3/4 - 10” Meter 50% surcharge
F) Front Footage (per ft.):
Residential: In & Out City Limits $20
Commercial: In & Out City Limits $25
G) Square Footage (per sq. ft.)
Residential: In & Out City Limits $0.0468
Commercial: In & Out City Limits $0.0468
PUBLIC WORKS AGREEMENTS AND INSPECTIONS
(PMC 3.07.180)
A) Developer Reimbursement Agreements (Latecomer’s) – Application Fee $100
B) Developer Reimbursement Agreements – Segregation $30
C) Cost Recovery of Engineering Staff Time
Engineering Svcs Minimum Fee: $90 first hour;
$60/hr. thereafter plus actual cost for legal
recording and other incurred costs.
D) Developer Reimbursement Agreements – Collection Administration Fee $100
E) Water Crews on Contractor Site - (after pt visit) (per hour) $160
F) Sewer Crews on Contractor Site - (after pt visit) (per hour) $160
G) Public Works Construction Development Inspection Minimum Fee: $90 for first
hour: $60/hr. thereafter
STORMWATER CONSTRUCTION
(PMC 3.07.185)
A) Permit Fee $25
STORMWATER UTILITY
(PMC 3.07.190)
A) Residential:
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1) Single Family Residential (unit) $5.64
2) Multi-Family Residential (per unit) $2.82
3) Apartments (per unit) $2.82
4) Undeveloped Parcel (per month) No fee
5) Vacant building (per month) $5.64
B) Industrial/Commercial:
1) Parking for 0-5 vehicles (per month) $5.64
2) Parking for 6-10 vehicles (per month) $11.27
3) Parking for 11-15 vehicles (per month) $22.54
4) Parking for 16 plus vehicles (per month) $28.18
5) Additional Charges – property runoff to City system ($1.39 Min) per
$111.16
6) State highway right-of-way (WSDOT) ($.84 Min) per acre $26.97
PROCESS WATER REUSE FACILITY CHARGES
(PMC 3.07.200)
A) Base O&M Charges – Minimum Annual Charge Per User $12,000
Customized O&M Charges Overage Rate
Volume/Hydraulic $800/MG
BOD $0.40/lb.
TSS $0.01/lb.
TN $0.90/lb.
B) Capital Charges – Minimum Annual Charge Per User $12,000
C) Billing Procedure:
1) Septic Tank Waste $.24/gal.
2) Septic Tank Waste (Discharged September- February) $1.44/gal.
IRRIGATION WATER UTILITY
(PMC 3.07.210)
Irrigation Water service; monthly rate, during irrigation season:
1) Base Rate, per unit, for single family residential properties $28.12
2) Base rate, per unit, for non-single family residential property $28.12
3) Per irrigation unit $8.79
4) Per irrigation ace (public parks, playgrounds and open spaces) $81.99
A) Unauthorized turn-on(any repair cost additional) $51.50
B) Disconnect/Connect Service due to violation $51.50
C) Annual System Availability Fee $90.64
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TRANSPORTATION IMPACT FEES
(PMC 3.07.220)
A) Residential Developments $709
B) Multi-Family Units $435
C) Commercial $43.00 per daily
vehicle trip
SCHOOL IMPACT FEES
(PMC 3.07.230)
A) Single Family Residence $4,700
B) Multi-Family Residence $4,525
PARK IMPACT FEES
(PMC 3.07.240)
A) Single Family Dwelling $1,300
B) Multi-Family Dwelling $1,300
C) All Other Dwelling Units $1,300
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Pay Schedules
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White Paper on Banked Capacity
As presented to Council during 2019-2020 Budget preparation.
FUNDING OPTIONS FOR GENERAL CAPITAL PROJECTS
Introduction
Council has been briefed previously on the need to replace Fire Stations 83 and temporary Station 84,
along with possible funding alternatives. To summarize, relocation of Fire Station 83 to the vicinity of
Road 68 and Sandifur Parkway will significantly lessen response times to homes and businesses within
the station service area and accommodate for response times within adopted standards for the
developing areas in the Road 100 area. While the repurposing of an old volunteer station and
modification of an adjacent single-family home on Road 48 south of Court Street as a temporary Fire
Station (84) greatly accelerated the City’s ability to improve response times in the Riverview area, a
permanent Fire Station 84, designed for the mission and located closer to Court Street arterial is
necessary. Both stations are proposed to be located on property the City currently owns.
Background
The recently adopted Emergency Services Master Plan identified the relocation of Fire Station 83 to
the area of Road 68 and Sandifur Parkway, and the construction of a permanent Fire Station 84, which
will be located near Court Street in the Riverview area. This action was recommended as the most
efficient and effective manner in which to meet the travel time recommendations of 6 minutes to 90%
of incidents experienced within the City limits. While beneficial on all levels to residents, businesses and
property owners within the City, these proposed stations represent a significant financial investment
which will necessitate the issuance of debt and the need for a funding source to service the debt. The
City has a few options for the Council to consider in funding such a significant investment which are
listed immediately below.
Fire Station Projected Costs
The City Council was provided a briefing on August 27, 2018 on the Station 83 and 84 projects, with
estimated costs reported at approximately $21 million dollars for both facilities. In the interim, Staff
has worked closely with the pre-design team and has been able to reduce projected costs to $18 million
dollars without sacrificing the quality or utility of either station. Assuming a 20-year loan with an interest
rate of 5.0%, the annual debt service needed to fund these two projects is approximately $1.5 million.
Funding Alternatives Options:
As discussed during the September briefing, there are essentially three means by which to finance a
project like the Fire Station replacement. As a refresher, below is a description of each of the available
options and pertinent background information.
Unlimited Tax General Obligation Bond (UTGO)
A common method of financing capital improvements for local governments is through the
issuance of municipal bonds known as “Unlimited Tax General Obligation Bonds” or “UTGO
Bonds.” The voters of the local government must approve UTGO Bonds. UTGO Bonds are
secured by and payable out of annual property taxes, in excess of regular property taxes,
unlimited as to rate or amount. In other words, a local government is obligated to levy excess
property taxes at whatever rate is necessary to repay the UTGO Bonds. Further, UTGO Bonds
constitute a general obligation of the local government, and, as such, the full faith, credit and
resources of the local government are pledged for their repayment.
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The approval process requires the local government voters to approve the bond ballot
proposition at a properly conducted election. UTGO Bonds must be approved by 60% of the
qualified voters within the local government. In addition, the total number of voters casting
ballots at the election cannot be less than 40% of the number of votes cast in the last State
general election. Further, a local government may only place a bond ballot proposition before
its voters twice in any calendar year.
Voted indebtedness for cities may not exceed 2.5% of Assessed Value (AV) for general
municipal purposes (any outstanding non-voted or councilmanic debt is counted against this
2.5%), 2.5% for certain utility purposes, and 2.5% for certain parks, open space and economic
development purposes. The total amount of voted and non-voted debt may not exceed 7.5%.
The City has significant bonding capacity, with voted indebtedness being 0.2588% in 2017. The
City has no UTGO bonds outstanding. The last UTGO bond issued by the City was in 1999 to
fund a Library and a Fire Station (Station 81).
The graph below illustrates the City’s total net debt as a percentage of debt limit for general municipal
purposes since the high point of 1994.
Limited Tax General Obligation Bond (LTGO)
Another often-utilized method of financing capital improvements is through the issuance of
Limited Tax General Obligation Bonds, also called “councilmanic” bonds or non-voted debt.
These bonds may be issued by a majority vote of the legislative body. Because the voters have
TOTAL NET DEBT AS A PERCENTAGE OF DEBT LIMIT
90%
80%
70%
60%
50%
40%
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not been asked to approve a tax increase to pay for the principal and interest, existing General
Fund revenues must be pledged to pay the debt service on a LTGO Bond. It is important to
note that unlike the UTGO process, LTGO debt does not provide any additional revenue to
fund debt service payments, but must be paid from existing revenue sources. As an example,
the City issued $8,795,000 of LTGO bond in 2015 to build the Pasco Police and Community
Services Building, which is being serviced by a voted Public Safety Tax.
Fire Tax Levy
Municipalities are authorized to levy an additional property tax of $0.225 per thousand dollars
of assessed value against all taxable property. The graph below illustrates a rapidly declining
property tax rate for the City since 2006. This decline is primarily due to the statutory limit of
a 1% increase on prior year’s property tax, rising home and property values, and the addition
of assessed valuation through new construction within the City and annexations. The City has
been levying a Fire Tax Levy for at least the last five decades. Once the rate was incorporated
into the property tax, it became subject to the same restrictions as the City’s general levy. Thus,
this levy rate has been significantly diluted as the assessed valuation of the City has grown.
Upon consultation with numerous property tax law experts, Municipal Research and Services
Center (MRSC), and Department of Revenue (DOR), it has been determined that there is no
way under current law to restore the original levy rate to the statutory $0.225 per thousand
dollars of assessed valuation.
Debt Service
Whether a bond is voter approved (UTGO) or councilmanic (LTGO), the debt on that bond requires
servicing for the length of the bond. As noted above, a UTGO bond is serviced by revenue generated
from voter-approved increased property taxes. However, existing financial resources can service
councilmanic bonds, such as an increase in revenues through property taxes, increased utility taxes, or
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other stable sources of revenue. A quick feasibility of these alternatives concludes the following: o Use of current resources. The City lacks existing General Fund revenues on a level to service
the amount of debt necessary to fund development and construction of the aforementioned
Fire Stations. o Increase in utility tax on all utilities. The voters previously approved an increase in utility taxes
to 8.5% several years ago to fund pavement preservation and public safety. While it is possible
to ask the electorate to increase the utility tax, this would create a revenue source that will
increase over time for a cost that is fixed for the term of the bond. o Increase in utility tax on city-owned utilities. Similar to the option above, with a significant
difference being that Council can unilaterally increase the utility tax on city-owned utilities,
such as water, sewer, stormwater, and irrigation. A difference being that this source could be
adjusted by Council periodically to match debt service needs or other purposes approved by
Council. o Use of banked capacity. Beginning in 1986, local governments have been allowed to levy less
than the maximum increase in property taxes allowed under law without losing the ability to
levy higher taxes later, if necessary. This provision encouraged districts to levy only what they
needed rather than the maximum allowable with the confidence that, when additional
revenues were needed, they would be available, subject to a vote of the legislative body. The
banked capacity concept allowed municipalities to be more fiscally conservative and strategic
without being penalized. The City has taken advantage of the flexibility allowed by law and has
opted to bank the capacity over the years as part of a long-term strategy.
The banked capacity for the City as of 2010 was $1,525,000 annually. However, a Department
of Revenue (DOR) audit of Franklin County Assessor’s Office conducted in 2010 reduced the
City’s banked capacity to $114,000. In evaluating the history of this transition over the past
couple of years, Staff came to believe that this reduction by DOR was based on a clerical error
and that the adverse annual financial impact of $1,411,000 was not proportional to the error.
Staff has been working with the Franklin County Assessor’s office and DOR to resolve this issue
for the past two years. As of October 16, 2018, both DOR and Franklin County Assessor’s office
are in agreement with the City’s assessment of the situation. DOR has provided the Franklin
County Assessor’s office a path forward for reinstatement of the City’s banked capacity to an
amount of $1,859,000. This process is expected to be completed by end of November 2018.
Without this action, the City’s banked capacity was slated to be just over $400,000 annually.
To provide a frame of reference, $1,859,000 (implementation of the full-banked capacity
available to the City) represents a potential increase from $1.746 to $1.968 per $1,000 assessed
valuation, an increase of $0.222 per $1,000 of assessed valuation. This increase adds up to
about $44 a year for a home valued at $200,000.
Fire Station Funding Strategies
Given the above, the most plausible courses of action to establish a reliable source of funding for the
Fire Stations are:
1) UTGO, or
2) LTGO, with the strategic use of banked capacity.
Should Council choose to build the new Fire Stations, the UTGO bond option provides the City with
new revenue in the form of an additional tax levy to service the debt. However, as mentioned above,
UTGO Bonds must be approved by 60% of the voters within the local government. In addition, the
total number of voters casting ballots at the election cannot be less than 40% of the number of votes
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cast in the last State general election. The City would put the UTGO bond vote to the people in 2019
with the hope that the bond will not only get 60% of the votes, but also that 40% of the number of
votes cast in the 2018 General Election will be cast in 2019. If the bond is approved, the construction of
the Fire Stations will be moved to 2020-2021, and Staff estimates the cost escalation for this project to
be about $900,000 each year due to construction cost inflation plus the cost of the election.
If Council chooses to issue a LTGO bonds through a majority vote of the Council, construction could
commence in 2019 and the construction inflation referenced above would be avoided. The $1.86
million in banked capacity is the result of Council choosing to save the statutorily allowed increase to
property taxes over many years. Due to this, the only action needed to implement banked capacity is
majority Council approval during the yearly Ad Valorem Tax Levy process. An LTGO bond without
taking the banked capacity will necessitate at least $1.5 million dollars of yearly cost reductions to the
General Fund which could not occur without immediate major program reductions that would be
difficult to implement and more difficult to sustain over the life of the bond.
As noted above, projected debt service for the Fire Stations is approximately $1.5 million annually.
However, should Council choose to implement all of the available banked capacity, projects like the
Community Center and Levy Lowering, with potential for uniform benefit across the community, could
be partially funded through this process with the excess. Additionally, Council has approved seven full-
time equivalent (FTE) positions to strengthen public safety: three in Fire and four in Police. Currently
these positions are being partially reimbursed through grants; however, the City will incur full costs
upon completion of the three-year period of performance for both grants.
Recommendation
Staff recommends that Council implement all of the banked capacity available to the City and authorize
the issuance of LTGO bonds to be serviced with the banked capacity for following reasons:
1) Council had been banking the levy authority to fund future capital projects like Fire Stations and
the Community Center.
2) The McCleary Act creates a one-time windfall of historic proportions for all property taxpayers
in the City by reducing the property tax for residents by approximately $2.44 per $1,000
assessed value. This provides the City a rare opportunity to take the banked capacity without
significantly impacting the tax burden of its residents. The graph below illustrates the actual
property tax amounts collected in 2016, 2017, projected for 2018 based on current levy rates,
and estimated for 2019. The increase in the 2018 tax is due to the increase in State taxes to fund
basic education, whereas the drop in 2019 represents the decrease in the School Maintenance
and Operation Bond from the current amount of $3.94 to $1.50 per $1,000 assessed value.
This drop represents a significant decrease of $488 a year for a home with an assessed value of
$200,000. As previously mentioned, the estimated increase in property tax due to the City
taking the banked capacity is estimated at $44 annually for the same home. The property
owner will still benefit from a substantial decrease in property tax.
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3) Council has made a significant investment to the public safety services in last five years. This
includes an increase in staffing, investment in infrastructure – for example, the temporary Fire
Station and Burn Training Prop – consolidation of emergency dispatch services, and the
addition of programs such as Community Risk Reduction. This long-term vision and
commitment to the community has made a significant impact; the City has been recognized as
the third safest City in Washington and the Washington State Rating Bureau has improved the
community rating from Class 5 to Class 3. The improvement to the City’s community rating
class alone equates to an estimated savings of $100 per year for a typical household within the
City, more than double the impact of the increased City levy, should the Council implement all
of the City’s banked capacity.
4) Finally, Staff spent a considerable amount of effort to reinstate the banked capacity from
$400,000 to the current $1,859,000. There are lingering concerns over the future of the current
capacity and any subsequent audits that might reduce it further. Staff is confident that the City
and the Franklin County Assessor’s Office have been correctly banking the capacity. The City is
not the primary party to certify levies to the State; the County does. As we have experienced,
the risk of any mistake, not just by the City, but by the County or the State can negatively affect
the official banked capacity of the City. In this case, the tenacity of the Finance Director is what
brought life back to this alternative.
Staff is requesting Council to consider the following options:
Option A: Council would fund the Fire Stations through a UTGO and have a voted bond pay for the
resulting debt service. This option increases the property tax rate by $.29 or $59 per year for a home
assessed at $200,000.
Option B: Council would opt to take $1.5 million of levy capacity banked by the Council in previous
years to fund debt service for the Fire Stations and leave the remaining banked capacity to be
implemented, or not, at some point in the future. This option increases the property tax rate by $.156
or $31 per year for a home assessed at $200,000.
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Option C: Recommended option, Council would implement all of the levy capacity banked by the
Council in the previous years. This will help the City fund debt service for the Fire Stations, the
Community Center, Levee Lowering, and other large infrastructure projects, if Council decides to
undertake them. This option increases the property tax rate by $.222 or $44 per year for a home
assessed at $200,000.
As an alternative to the options outlined above, Council could opt not to construct the new stations at
this time. This would result in limiting growth in the Broadmoor Area due to the limited reach of Station
83 in its current location, and the continued use of temporary Station 84, which was built for another
time and purpose and does not meet standards.
Conclusion
In summary,
o A voted UTGO Bond will conservatively add nearly $1.8 million in construction costs to the
project due to a two-year delay in the construction schedule.
o Implementation of banked capacity, Options B and C, will potentially generate similar concerns
as the difference in impact between the two is minimal.
o Through Council’s prior actions in the area of fire protection and community safety, the resulting
Class 3 designation will save the example $200,000 home an estimated $100 annually on
homeowner’s insurance. All properties across the community will enjoy a $2.44 per thousand
of assessed valuation decrease in overall property taxes equating to an annual reduction of
$488 for the example $200,000 home.
o Finally, the need for the Fire Stations, but also the Community Center, and possible backfill for
the police and fire grants as they time out, are all justified needs of the community.
This writer does not take the topic of property tax increases or the exercise of unilateral authority of
City Council lightly; however, the aforementioned factors coexisting at one point in time represent a
minimal impact on the community tax-wise, while providing a maximum benefit service-wise and are
a set of circumstances one could only imagine. If there is ever a time to use banked capacity, in my
experience, and based on the unique circumstances at-hand, such an action could not be more easily
explained, justified and defended. For these reasons, Staff will be recommending that the Council opt
to exercise Option C by levying the full $1,859,000 of banked capacity during the Ad Valorem Tax
discussion Monday evening. Council is not anticipated to take potential action on this recommendation
until the October 29 Special Meeting.
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Statistics
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