HomeMy WebLinkAbout2021-2022 Preliminary Biennial Budget
Table of Contents
COMMUNITY PROFILE ..................................................................................................... 1
PASCO CITY COUNCIL ...................................................................................................... 3
PASCO LEADERSHIP TEAM ................................................................................................ 5
READER’S GUIDE ............................................................................................................... 7
CITY COUNCIL BIENNIUM GOALS ................................................................................... 9
BUDGET MESSAGE........................................................................................................... 13
2019-2020 Overview ............................................................................................................... 14
2021-2022 Big Picture............................................................................................................... 17
General Fund ............................................................................................................................ 21
Utility Services ......................................................................................................................... 24
Ambulance Services ................................................................................................................. 25
Summary ................................................................................................................................. 26
BUDGET OVERVIEW ....................................................................................................... 29
Budget Priorities .......................................................................................................................... 29
Budget Purpose ........................................................................................................................... 30
Basis of Budgeting ........................................................................................................................ 31
Budget Process ............................................................................................................................ 32
Budget Calendar ......................................................................................................................... 34
Fund Descriptions........................................................................................................................ 35
Fund Structure ............................................................................................................................. 38
General Fund ............................................................................................................................... 41
Ambulance Services Fund ............................................................................................................ 43
Utility Fund ................................................................................................................................. 44
Budgeted Expenditures by Administrative Structure ..................................................................... 47
Cost Center Budget ..................................................................................................................... 50
FINANCIAL POLICIES ....................................................................................................... 51
Summary and Purpose of Financial Policies ................................................................................... 51
Financial Core Values and Goals ................................................................................................... 51
FINANCIAL DATA ............................................................................................................ 57
Financial Analysis ........................................................................................................................ 57
Revenue – All Funds ................................................................................................................ 57
Expenditure – All Funds ............................................................................................................ 61
Revenue Source Analysis for Each Major Fund Category .............................................................. 64
General Fund Revenues ........................................................................................................... 64
Special Revenue Funds ............................................................................................................ 68
Internal Service Funds .............................................................................................................. 70
Construction Funds .................................................................................................................. 71
Enterprise Funds ...................................................................................................................... 73
Other Funds ............................................................................................................................ 75
Debt ........................................................................................................................................... 75
Debt Capacity ......................................................................................................................... 77
Enterprise Funds – Working Capital ............................................................................................ 79
Fund Balance Trends .................................................................................................................... 81
2021-2022 Budget Summary – All Funds .......................................................................... 84
Changes to Fund Balance ............................................................................................................ 86
Comparative Budget Summary – General Fund ........................................................................... 90
2021-2022 Budgeted Revenue by Type – All Funds ..................................................................... 94
2021-2022 Budgeted Expenditures by Object – All Funds ............................................................ 98
Staffing Trends ........................................................................................................................... 102
CITY OF PASCO ............................................................................................................. 105
DEPARTMENTS UNDER GENERAL FUND ...................................................................... 107
City Council ............................................................................................................................... 108
Municipal Court .......................................................................................................................... 110
Mission.................................................................................................................................... 112
Major Functions ...................................................................................................................... 112
2018 Key Accomplishments ..................................................................................................... 112
Budget Narrative ..................................................................................................................... 113
2019-2020 Goals ..................................................................................................................... 113
City Manager .............................................................................................................................. 116
Mission.................................................................................................................................... 119
Major Functions ...................................................................................................................... 119
2019-2020 Key Accomplishments ............................................................................................ 119
Budget Narrative .................................................................................................................... 120
2021-2022 Goals .................................................................................................................... 120
Human Resources ...................................................................................................................... 122
Mission................................................................................................................................... 124
Major Functions ..................................................................................................................... 124
2019-2020 Key Accomplishments ........................................................................................... 124
Budget Narrative .................................................................................................................... 125
2021-2022 Goals .................................................................................................................... 125
Administrative & Community Services ........................................................................................ 126
Mission ................................................................................................................................... 130
Major Functions ..................................................................................................................... 130
2019-2020 Key Accomplishments ........................................................................................... 131
Budget Narrative .................................................................................................................... 133
2020-2021 Goals .................................................................................................................... 135
Community & Economic Development ...................................................................................... 138
Mission ................................................................................................................................... 140
Major Functions ..................................................................................................................... 140
2019-2020 Key Accomplishments ........................................................................................... 140
Budget Narrative .................................................................................................................... 141
2021-2022 Goals .................................................................................................................... 142
Finance ...................................................................................................................................... 144
Mission ................................................................................................................................... 146
Major Functions ..................................................................................................................... 146
2019-2020 Key Accomplishments ........................................................................................... 146
Budget Narrative .................................................................................................................... 147
2021-2022 Goals .................................................................................................................... 148
Police ......................................................................................................................................... 152
Mission ................................................................................................................................... 155
Major Functions ..................................................................................................................... 155
2019-2020 Key Accomplishments ........................................................................................... 155
Budget Narrative .................................................................................................................... 156
2020-2021 Goals .................................................................................................................... 157
Fire ............................................................................................................................................ 158
Mission ................................................................................................................................... 160
Major Functions ..................................................................................................................... 160
2019-2020 Key Accomplishments ........................................................................................... 160
Budget Narrative .................................................................................................................... 161
2021-2022 Goals .................................................................................................................... 162
Public Works – Engineering ........................................................................................................ 164
Mission ................................................................................................................................... 166
Major Functions ..................................................................................................................... 166
2019-2020 Key Accomplishments ........................................................................................... 166
Budget Narrative .................................................................................................................... 169
2021-2022 Goals ..................................................................................................................... 171
SPECIAL REVENUE FUNDS ............................................................................................. 173
Ambulance Service Fund ............................................................................................................ 174
Mission................................................................................................................................... 176
Major Functions ..................................................................................................................... 176
2019-2020 Key Accomplishments ........................................................................................... 176
Budget Narrative .................................................................................................................... 176
2021-2022 Goals .................................................................................................................... 176
Public Works – Streets ................................................................................................................ 178
Arterial Fund.............................................................................................................................. 180
I-182 Impact Fund ....................................................................................................................... 181
Street Overlay Fund ................................................................................................................... 182
Community Development Block Grant ...................................................................................... 184
Economic Development Fund .................................................................................................... 188
Martin Luther King Center Fund ................................................................................................. 190
Cemetery Fund .......................................................................................................................... 192
Senior Services ........................................................................................................................... 194
Boulevard Maintenance Fund .................................................................................................... 196
Athletics Fund ............................................................................................................................ 197
Golf Fund .................................................................................................................................. 198
Multi-Modal Fund ..................................................................................................................... 199
School Impact Fund .................................................................................................................. 200
Marina Fund .............................................................................................................................. 201
Lodging Fund ............................................................................................................................ 202
Litter Abatement Fund .............................................................................................................. 202
Revolving Abatement Fund....................................................................................................... 203
TRAC Fund ............................................................................................................................... 204
Park Development Fund ........................................................................................................... 205
Capital Improvement (REET) Fund ........................................................................................... 206
Stadium/Convention Center Fund ............................................................................................. 207
Hotel/Motel Excise Tax Fund .................................................................................................... 208
ENTERPRISE FUND ....................................................................................................... 209
Public Works - Utilities ............................................................................................................... 210
Mission................................................................................................................................... 214
Major Functions ..................................................................................................................... 214
2019-2020 Key Accomplishments ........................................................................................... 214
Budget Narrative .................................................................................................................... 216
2021-2022 Goals .................................................................................................................... 216
INTERNAL SERVICE FUNDS ........................................................................................... 219
Equipment Rental ...................................................................................................................... 220
Medical Service Fund ................................................................................................................ 224
Central Stores Fund ................................................................................................................... 226
ALL OTHER FUNDS ....................................................................................................... 227
General CIP Fund ...................................................................................................................... 228
Cemetery Endowment Fund ...................................................................................................... 230
Old Fire Pension Fund ................................................................................................................ 231
Old Fire OPEB Fund ................................................................................................................... 231
CAPITAL PLAN AND BUDGETING ................................................................................. 233
2021-2026 Capital Improvement Plan ....................................................................................... 235
2021-2022 Proposed Capital Budget ......................................................................................... 242
APPENDICES .................................................................................................................. 245
Glossary of Budget Terms .......................................................................................................... 247
Acronym Key ............................................................................................................................ 253
Revenue Manual ....................................................................................................................... 257
Summary- General Fund Revenue Sources by Category .......................................................... 259
Fee Schedule ............................................................................................................................. 283
Salary Schedules ........................................................................................................................ 299
White Paper on Banked Capacity .............................................................................................. 305
Statistics ..................................................................................................................................... 314
1
COMMUNITY PROFILE
2
3
PASCO CITY COUNCIL
4
5
PASCO LEADERSHIP TEAM
6
7
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 2021-2022 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 2021-2022 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 –
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.
City Level Budget – This section contains an overview of the budget, budget summary for all
funds and a staffing summary.
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
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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.
NEW! – Starting with the 2021-2022 biennium, the City will proceed with the carryover
process where funds for capital projects are carried over from year to year when there is
variation from the biennium budget, rather than including estimates of carryover in the
biennium budget. This will result in an additional process of capital carryover in early 2021,
but will also provide clarity to the capital budgets and allow for Council to inquire and act
upon budget variations for the City’s biggest investment after its people.
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 August 2020. 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 Using Community Development Block Grant (CDBG) and other public and private
capital to revitalize older neighborhoods and safe routes to essential services.
o Continuing efforts toward designing, siting, programming needs, and site selection for
a community center and pursuing acquisition of land for future community park.
o Developing Phase I of the A Street Sporting Complex and continue efforts to provide
additional soccer and sports fields.
o Coordinating with the Pasco Public Facilities District to develop a public education
campaign, financial analysis and prepare a ballot measure concerning the development
of a regional aquatic facility for consideration by the people.
o Completing construction of a new animal control facility.
o Ongoing efforts to improve efficiency and effectiveness of public resources in the
delivery of municipal services, programs, and long-term maintenance and viability of
public facilities.
o Collaborating with the Inclusion, Diversity and Equity Commission and community
leaders to enhance engagement efforts and organizational cultural competency.
o Updating design standards for the development of new neighborhoods and re-
development to promote greater neighborhood cohesion through design elements,
e.g.: walkability, aesthetics, sustainability, and community gathering spaces.
o Updating Parks and Facilities Comprehensive Plan to include: public facilities inventory,
needs assessment, level of service, and centers evaluation.
o Teaming with local and regional partners to develop a Housing Action Plan with a
focus on strategies that emphasize affordable housing.
FINANCIAL SUSTAINABILITY
Enhance the long-term financial viability, value and service levels of services and programs,
including:
o Regular evaluation of services and programs to confirm importance to community,
adequacy, and cost-benefit.
o Continuation of cost of service and recovery targets in evaluating City services.
o Instilling and promoting an organizational culture of customer service across all business
lines.
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o Updating policies relating to urbanization of the unincorporated islands to assure
consistency with long-range planning, community safety, and fiscal sustainability.
COMMUNITY SAFETY
Preserve past improvements and promote future gains by:
o Developing a Comprehensive Police Strategic Master Plan through a transparent
process to evaluate future service levels of the department to assure sustainability,
public safety, and crime control over the next 5-10 years.
o Collaborating with regional and community partners to evaluate and implement
strategies to reduce the incidence of homelessness.
o Leveraging and expanding partnerships to maintain and enhance behavioral health
services to community members in crisis being assisted by police and fire.
o Continuing efforts to improve police and 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 sustaining the Washington State Ratings Bureau Class 3
community rating.
o Leveraging infrastructure database of sidewalks, Streetlights and pavement conditions
along with evaluating policies and methods to address needs and inequities.
COMMUNITY TRANSPORTATION NETWORK
Promote a highly functional multi-modal transportation network through:
o Commencement and completion of construction of the Lewis Street Overpass project.
o Continued emphasis on improvements in Road 68/I-182/Burden Blvd. corridor to
improve operation and safety.
o Data-driven pro-active neighborhood traffic calming efforts.
o Continued collaboration with Ben Franklin Transit to enhance mobility and access.
o Completion of a Transportation System Master Plan and utilization of its
recommendations to develop policies, regulations, programs, and projects that provide
for greater connectivity, strategic investment, mobility, multi-modal systems,
accessibility, efficiency and safety.
ECONOMIC VITALITY
Promote and encourage economic vitality by supporting:
o Downtown revitalization efforts of Downtown Pasco Development Authority (DPDA),
post-COVID restart, and City initiatives such as Downtown Master Plan process and
sign code modifications.
o The construction of Peanuts Park and Farmers Market and continued efforts to pursue
Streetscape and gateway upgrades.
o The completion of the Comprehensive Land Use Plan Update and Broadmoor Master
Plan efforts, adoption of Urban Growth Area expansion alternative, implementation
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of adopted long-range planning efforts with appropriate analysis and adoption of
planning actions including: zoning code changes, phased sign code update, and
development regulations and standards.
o Increased efforts to promote the community as a desirable place for commercial and
industrial development by promoting small business outreach and assistance,
predictability in project review, and excellent customer service.
o Partnerships and encouragement of Department of Natural Resources (DNR) to
facilitate development of the remaining state-owned properties at Road 68/I-182.
o Continued coordination with the Port of Pasco to complete and implement a
waterfront-zoning plan and provide for public infrastructure.
o Active partnerships in the planning and development of strategies to promote tourism
and deployment of assets to spur economic activity.
o In concert with community partners, development of a comprehensive economic
development plan.
COMMUNITY IDENTITY
Identify opportunities to enhance community identity, cohesion and image through:
o Continued efforts of community surveying through traditional methods and the
application of new technologies.
o Providing opportunities for community engagement through boards, commissions,
volunteer opportunities, social media, forums, and other outlets.
o Enhanced inter-agency and constituent coordination developed during the pandemic.
o Continued efforts of the community identity/image enhancement campaign to include
promotion of community and organizational successes.
o Enhanced participation and support of cultural events occurring within the community.
Support of the Arts and Culture Commission in promoting unity and the celebration of diversity
through art and culture programs.
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13
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 preliminary biennial budget for the years 2021-
2022. As required by State law, revenues and expenses in this budget are balanced in all funds.
Staff developed this budget in furtherance of the adopted City Council Goals for 2020-2021.
Further, the preliminary 2021-2022 budget presents a strategic and integrated plan for the
allocation of public resources toward a variety of City programs, activities, and projects
necessary to promote the physical security of the community, enhance the quality of life for
residents, support businesses, promote equitable public investment in the form of capital
improvements and strategic planning, and promote private investment.
2019-2020 OVERVIEW
Pasco is a city coming into its own. A once small Central Washington town along the Columbia
River, Pasco has experienced rapid growth over a prolonged period of time that has
transformed the City into a dynamic and vibrant community of over 77,000 people. Today
Pasco 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 enormous changes, which has led to an
impressive level of stability. Today those long-term strategies, as reflected in the City’s strategic
investments in critical infrastructure, technology, people, quality of life and the community in
general, are bearing fruit.
2019
A detailed review was presented at the Mid-Biennium Budget Adjustment; we are honored to
provide the following highlights:
Promotion of Deputy Police Chief Ken Roske to Police Chief, the department’s first
internal promotion to chief in over half a century.
Adopted development design standards updating and standardizing development
requirements, clarifying processes and simplifying navigation of the process for
community members and property owners wishing to improve their properties.
Awarded Government Finance Officer Association’s Distinguished Budget
Presentation Awards Program for the City’s first Biennial Budget.
Completed the Limited Tax General Obligation Bond issuance for Fire Stations 83 and
84, Animal Shelter, and GESA Stadium improvements.
Chapel Hill Boulevard LID – Execution of LID and construction completed.
City Manager (509) 545-3404 Fax (509) 545-3403
P.O. Box 293 525 N. Third Ave. Pasco, WA 99301
15
Initiation and furtherance of several long-range planning efforts; Comprehensive Land
Use Plan, Urban Growth Area analysis, Utility Plan Updates and execution on
numerous capital projects.
2020
The year began routinely, with the installation of a new City Councilmember, Zahra Roach,
evaluation of the results of the biennial community survey, and a series of productive
community listening sessions in preparation for the Council’s biennial goal-setting retreat. In
March however, like communities across our nation, the City swiftly began responding to the
global pandemic with ensuring the safety and wellbeing of community members and
employees being the top priority. At the same time, City Council and staff were adapting how
essential services were to be delivered in a remote environment as they managed challenging
circumstances along with changing, and sometimes conflicting, federal and state regulations.
In a year of lockdowns, regulatory confusion, limitations on methods of public engagement,
and uncertainty, Council and staff have worked diligently to advance goals, initiatives,
comprehensive plans, and strategic investments ahead. 2020 saw numerous noteworthy
successes, which advanced long-time City Council Goals:
Completed Urban Growth Area analysis and development of the Comprehensive Land
Use Plan.
Established newly enacted Arts and Culture Commission.
Achieved Police Department reaccreditation at the national level; Commission on the
Accreditation of Law Enforcement Agencies (CALEA), and state level; Washington
Association of Sheriffs and Police Chiefs (WASPC) Police.
Developed and are now approaching functionality of community engagement tool,
“AskPasco”, to cultivate meaningful, effective and efficient interactions between the
City’s residents, businesses, and visitors and the City.
Evaluated Animal Control Shelter design alternatives in partnership with City of
Kennewick and City of Richland.
Completed Phase I of the sign code revision, which focused on the regulation structure
and reading characteristics to provide a document that is much more intuitive and user
friendly.
COVID Pandemic
o The Tri-Cities enjoys a long-standing tradition of collaboration among local
governments within the region, and that foundation has been key to the high
level of collaboration and coordinated pandemic response efforts of the cities,
counties, Health District, Ports and Non-Government Organizations (NGO)
from throughout the region.
o Coordinated strategies among elected and senior staff first on the pandemic
response and then on reopening communities.
o High profile Public Service Announcements by elected leaders and other targeted
safety campaigns.
o Development, issuance and promulgation of multiple emergency orders in
response to community needs or newly enacted federal mandates associated
with the Coronavirus Aid, Relief, and Economic Security Act (CARES).
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COVID Programs
o Implemented CDBG Coronavirus Aid, Relief, and Economic Security (CARES)
business assistance grants program.
o Implemented CARES utility assistance program.
o Supported small business reopening with locally procured re-open packs.
o Provided Halloween safety kits to encourage healthy celebrations.
o Collaborated with Health District to stand-up and oversee a COVID testing site.
Capital Projects Completed or Significant Progress Made
o Completed design and secured gap funding for Lewis Street Overpass,
anticipated bid award January 2021.
o Completed Process Water Reuse Facility (PWRF) Irrigation Pump Station (IPS)
Replacement.
o Completed design of 9th and Washington, Road 36, and Maitland lift stations.
o Completed construction of Pearl Street Lift Station Improvements.
o Completed construction of Columbia East Pump Station.
o Completed construction of Foster Wells Force Main.
o Completed assessment of chlorine safety at Butterfield Water Treatment Plant.
o Completed construction of Water Main Replacement at alley east of Wehe
Ave.
o Completed signage and striping improvements at Road 68 & Burden
Boulevard.
o Coordinated with property owners, designed, and bid NW Sewer LID, bid
award anticipated December 2020.
o Completed design of Peanuts Park and Farmers Market Restoration, bid award
anticipated December 2020.
o Completed City Hall Remodel Phase 2.
o Completed remodel of Fire Station 81 and Fire Station 82.
o Completed design and coordination of Fire Alerting System.
o Completed design and awarded bid of Fire Training Restroom Facility,
construction completion estimated early 2021.
o Completed design and awarded bid for construction of Fire Station 84 and
Administration, estimated completion August 2021.
o Construction of replacement Fire Station 83, estimated completion December
2020.
o Completed GESA Stadium improvements.
o Completed design of Chapel Hill Park.
o Initiated design efforts for Kurtzman Restroom Replacement, Sylvester Park
Sporting Courts, and Schlagel Park/Boat Basin Improvements.
In January, the City conducted its Community Survey, and later multiple Community Forums,
which in part guided the City Council in establishing the following overarching 2020-2021
goals which set the priorities and guide this biennial budget:
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Quality of Life Financial
Sustainabilit
y
Community
Safety
Community
Transportatio
n 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
improvement
s and
promote
future gains.
Promote a
highly-
functional
multi-modal
transportation
network.
Promote
and
encourag
e
economic
vitality.
Identify
opportunitie
s to enhance
community
identity,
cohesion,
and image.
2021-2022 BIG PICTURE
Over the 2021-2022 biennium, this budget proposal focuses on the implementation of several
long-range plans and projects aimed at furthering the City Council’s adopted goals. Many of
the City’s long-term efforts such as the Comprehensive Land Use Plan Update, Broadmoor
Area Master Plan, Information Service Strategic Plan, and Transportation System Master Plan,
will be completed early in the biennium, while the Parks and Facilities Comprehensive Plan
will commence in 2021. Other, more targeted planning efforts, will continue to advance:
Waterfront-Zoning District, Phased Sign Code Updates, Housing Action Plan, Economic
Development Plan and others will begin; Comprehensive Police Strategic Plan, Downtown
Master Plan and Sign Code Update.
To be successful over the long-term, the need to identify and acquire alternative funding
sources for major capital projects or service initiatives is imperative. Operationally, to position
the organization toward sustainability, a continued focus on enhancing efficiencies through
process design and technology application will be required.
What follows is a high-level overview of each City Council goal and what is proposed in the
preliminary budget to advance them.
Quality of Life
As Council did in the adoption of the 2020-2021 goals, the 2021-2022 preliminary budget
places significant investment of our programs, services, and facilities, which will further the
promotion of a high quality of life. This high-priority goal places significant resources toward
the advancement of projects, initiatives, inter-agency collaboration, and strategic planning
processes including:
Completion of the Animal Control Shelter through partnership with the City of
Kennewick and City of Richland.
Initiate a robust public engagement process to identify and advance Community
Center needs.
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Update to the Parks and Facilities Comprehensive Plan to include equity assessment,
identify areas for revitalization and opportunities for community gathering spaces,
and provision of recreational services.
Furtherance of public education efforts and financial analysis for a regional aquatics
center ballot measure through the Pasco Public Facilities District.
Support of the efforts of the Inclusion, Diversity and Equity Commission in the
execution of their limited charter.
Identify and implement additional organizational cultural competency training of
City staff and officials.
Support of the newly formed Arts and Culture Commission and their involvement in
public art and arts and culture related initiatives.
Development of a Housing Action Plan.
Completion of Phase I of A Street Sporting Complex.
Highland Park Restroom/Concession Building construction.
NW Community Park land purchase.
Financial Sustainability
A thorough understanding of City-owned assets, programs, and services is central to the
City’s financial sustainability. 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. 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. Additionally, City staff will
continue to instill and promote an organizational culture of customer service through all
business lines.
Develop comprehensive Customer Service Program.
TRAKiT software replacement
Utility Billing System replacement
Complete long-term financial plan for General Fund.
Consideration of new, and updated, impact fees to assure the impacts of growth are
appropriately mitigated.
Community Safety
To ensure police and fire services continue to meet the needs of the growing community, the
following have been included in the 2021-2022 preliminary budget:
Completion of Comprehensive Police Strategic Master Plan through a vigorous
community process.
Expansion of homelessness and behavioral health services through; enhanced contract
for Resource Navigator program, identify sustainable funding opportunities to
continue Mobile Outreach Professionals program, and first-responder training.
Long-term planning and efforts to maintain Class 3 Community Fire rating.
Assessment and planning to address infrastructure needs and inequities.
Police implementation of Spidr-Tech software to enhance one-on-one communications
between officers and the public, track metrics and evaluate service levels.
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Community Transportation Network
This biennium the City will see the completion of several long-standing transportation
projects and supporting the City Council’s desire to improve connectivity, mobility, multi-
modal systems, accessibility, and safety through the following:
Completion of the Transportation System Master Plan.
Complete widening of Road 68 south of I-182.
Complete Wrigley Drive extension.
Road 68 / I-182 / Burden Blvd. Improvements.
Completion of Argent Rd. Improvements.
Coordination with Benton-Franklin Transit System Improvements.
Economic Vitality
The preliminary biennial budget provides for significant investment to increase Pasco’s
economic and community development in key areas of the City, in particular, revitalizing
Downtown and the development of the Broadmoor Area.
Initiate Downtown Master Plan and Sign Code Updates.
Completion of Broadmoor Master Plan.
Construction of the catalytic Peanuts Park and Farmer’s Market.
Recruit Economic Development Manager to promote Pasco as a place for commercial
and industrial development, tourism, and work collaboratively with community
partners towards a comprehensive economic development plan.
Operation of the one-stop Permit Center.
Complete Phase II of sign code update.
Coordination with Port of Pasco on the waterfront-zoning plan and Riemann
Industrial Park initiatives.
Community Identity
Additionally, City staff will continue to capitalize on inter-agency partnerships strengthened
through pandemic response and:
Develop Public Art Policy in coordination with newly established Arts and Culture
Commission.
Public implementation of community engagement tool, “AskPasco”.
Create boards and commission onboarding process.
Enhanced support of community events highlighting the diversity of Pasco.
Staffing
In a strategic effort to address level of service deficiencies several positions have been added
in recent years, most of which are in the Fire and Police Departments. Similarly, resources have
been allocated toward technology upgrades; software and equipment aimed at allowing for
greater transparency and efficiency. While this strategy has made a positive impact on the
provision of public safety services, the additional staffing and technology has impacted the
organization’s internal ability to support such services. Further, the successful implementation
of an aggressive capital improvement plan will require additional areas additional staffing.
Accordingly, the preliminary budget recommends the following additional FTEs:
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Application Specialist
This additional FTE will provide capacity necessary to enhance end user support, training, and
proficiency of the City’s existing applications as well as near term implementation of enterprise
applications.
Senior Engineer
A full-time senior level engineer will provide necessary project management capacity to help
achieve the significant infrastructure investment required for growth in Pasco. Funding for this
position will come primarily from projects and utilities.
Civil Engineer
This FTE will provide junior-level engineering services to provide additional capacity in the
planning, design and management of capital projects. Funding for this position will come from
utilities.
Deputy Court Clerk
Funded by electronic traffic enforcement revenue, this additional general fund FTE will
provide capacity necessary for increased caseload at Municipal Court generated from program
implementation.
Instrument Technician
This position will provide necessary capacity for the City’s ongoing upgrade, expansion and
management of Supervisory Control and Data Acquisition (SCADA) technologies. Funding for
this position will come from utilities.
Introduction of Carry-Overs
The preliminary budget introduces the accounting practice of carryovers to the City budgeting
process. The technical accounting definition of a carryover is an amount that moved from an
earlier accounting period to a later one. The City has historically not utilized this common and
recommended accounting method for functions that truly could benefit from it – such as
capital projects. Project schedules shift for multiple reasons, permitting, funding, property
acquisition, etc., and the implementation of a carry-over system will provide a continuation
of funding to a project as schedules vary. In terms of Council oversight, all funds expended
during the current biennium would still require Council authorization. The carry-over process
simply provides a process by which Council can authorize carry-over funding of a project(s)
into the new biennium. This practice adds a layer of sophistication to the budget process and
provides clarity with respect to the true capital budget for the given biennium, and avoids the
confusion created by including projects that have been approved in prior budgets (like a Lewis
Street Overpass project) into the new biennium, which overstates the City’s capital budget.
The City plans to implement a project accounting system by the first quarter of 2021 to achieve
this goal of clear, transparent, and accurate project accounting. The 2021-2022 proposed
biennium budget is prepared with this accounting concept/process in place.
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Balancing General Fund
The General Fund is expected to reduce in fund balance by $4.1M by the end of the 2021-
2022 biennium. This is due primarily to the anticipated draw down of most of its 2019 LTGO
bonds by the end of the biennium as a result of most of the projects funded through the bonds
are completed or well underway. The City has benefitted from the payoff of long standing
LTGO debt to not only allow us to continue with standard level of service during these
uncertain times, but also absorb staff hired under Staffing for Adequate Fire and Emergency
Response (SAFER) grant program, funding for which has now expired.
Operational revenues and expenses are balanced for the proposed budget and the fund
balance is expected to stay very close to current levels by the end of the biennium. That said,
external factors such as the COVID pandemic, severity/length of pandemic, the extent of
mitigation measures, availability of vaccines, and the eventual policy impacts as the result of
national elections, assumptions made regarding major revenue sources such as sales tax,
hotel/motel tax, gaming tax, and building permits could change, forcing the City to utilize
reserves to maintain current service levels or adjust services.
Infrastructure Funding
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 does not happen prior to or even during its development. The City imposes impact,
mitigation, latecomer’s fees and other development-related charges and costs. These exactions
are, as a function of State law, often recouped over many years following the time a
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 2021-2026 Capital Improvement Plan (CIP) totaling $267M, a significant portion of which
is planned to be completed during the 2021-2022 biennium.
Large capital projects like the Lewis Street Overpass and Peanuts Park will not be included in
the budget as these projects will be part of the carry-over. Additionally, as we discussed during
the CIP presentations, low interest loans for utility infrastructure have been highly competitive.
This has resulted in a greater reliance by municipalities on revenue bonds. However, the City
has a good chance of receiving a significant amount in loans from Department of Ecology with
a minimal interest rate, saving significant dollars in debt service. A revenue bond is not
considered secured funding until Council has approved an ordinance authorizing
commencement of the process. Staff does not authorize work for which funding is not secured.
GENERAL FUND
Revenue
The chart below portrays budgeted General Fund revenues, by source, projected for the 2021-
2022 biennium. Total general revenues, excluding sources that are one-time in nature, of
$120.0M are projected for the biennium. This is an increase of 9.3% from the 2019-2020
adopted budget due primarily to several factors:
Strong sales tax receipts fueled by new construction.
Growth related increase in assessed valuation and associated property tax revenues.
22
Accounting change in receipting of utility taxes – receipted into General Fund then
transferred out.
Increased utility tax receipts due to large part to additional customers and less so to
rate changes.
A continued focus on efficiency has resulted in greater revenues through:
o Business Licensing Program
o Engineering overhead recovery, development and a more robust list of
budgeted capital projects.
The result of which, along with the allowable uses of CARES funds to offset operational
impacts, is the City’s ability to maintain its 2019/2020 ending fund balance during this
unprecedented time. Staff will continuously monitor and if base assumptions change, the
budget may be adjusted by Council action at any point.
The three major revenue sources to the General Fund 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. Even during
the COVID pandemic, the City has received strong sales revenue due to increased activity in
construction and vehicles sales. It should be noted that sales tax revenues dropped significantly
during the time COVID mitigation measures required retail auto dealer and construction to be
shut down. Both industries have rebounded, from the City’s perspective, although supply
chain impact in both industries impacted their recovery and only recently have returned to
pre-shut-down levels.
-
5,000
10,000
15,000
20,000
25,000
30,000
35,000
40,000
45,000
Taxes Intergovernmental Fines & Forefeits Other Financing
Sources$'s in thousands2021-2022 Budgeted General Fund Revenues
2021 Budget
2022 Budget
23
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%. While new home construction creates more accounts and revenue, extreme cold and
hot weather are big 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 – A major challenge faced by the City is to manage the real world increases in
the costs of providing essential services and increasing demands with the limitations of
Initiative 747 (I-747). 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 across
the City 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, for instance, property tax revenue increased by 19% from 2014 to
2018 due to new construction. For 2021, Council has forgone statutorily allowed 1% annual
increase and banked the capacity for possible future use.
Other Tax – About 2% of the total tax revenue is comprised of Gambling, Leasehold and
Admission Tax. Taxes make up 74% of the 2021-2022 General Fund revenue, excluding debt
proceeds.
Grants – The City often receives grants for one-time purchases or temporary funding of
positions. Of note is the expiration of the Staffing for Adequate Fire and Emergency Response
(SAFER) grantwhich extended for a period of three years. The expiring grant funded six
firefighters over three years in the amount of $444K, $444K, and $208K for years 2018, 2019,
and 2020 respectively. The City utilized this grant to help staff Station 84. The preliminary
budget fully absorbs the cost of these positions. City also received $416K Assistance to
Firefighters Grant to purchase SCBA equipment for the Fire Department, as well as, $100K to
purchase a spill response. Furthermore, City will fully absorb 4 staff Police Officers funded by
Community Oriented Policing Service (COPS) grant starting early 2022. City has/will receive
$166K each year since its full implementation in 2019.
Expense
General Fund regular expenses are budgeted at $109.2M for 2021-2022 biennium, an increase
of 9%, most of which is directly attributable to increase in personnel costs and significant
increase to supplies costs. This does not include the transfers in and out between the City’s
various funds. The preliminary budget proposal accounts for cost of living adjustments,
contractual bargaining results, and the impact of succession planning and retirement cash-outs.
Retirement cash-outs are significant, but a fact of operations. The City is obligated to cash out
vacation and portions of sick time based on personnel policies and/or labor agreements. While
some work can be postponed during the recruitment and the training period, it has been
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found that recruiting replacements before a retiree leaves results in savings through better
trained staff, sustained productivity, and less overtime and strain for other staff during the
transition period.
Most of the other sources are small dollar one-time activities, or Council directed yearly
transfers. The budget includes approximately $3.5M in the form of a bond proceed for the
aforementioned Fire department projects like completion of Station 84, design of Station 85,
and Fire Training Center Improvements. These funds are then transferred out to General CIP
(construction fund) to complete the construction of the project. The graph below represents
categories of expenses by year for the 2021-2022 biennium.
UTILITY SERVICES
The greatest challenge for the Utility Fund is 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 timely communicated to Council.
Council has approved the City’s 2021-2026 CIP which 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 capital project aspects of
this fund. The City expects to expend close to $87M in capital projects in this biennium cycle.
Staff will pursue grants, low interest loans, and finally, revenue bonds, as funding options for
these projects. This significant investment to the backbone of the City will require modest rate
increases in Water and Sewer services in the future. As utilities require significant infrastructure
investment, anticipating necessary improvements in a proactive fashion is critical to provide
safe, reliable, and efficient vital services to our residents. To reflect the significant capital
-
5,000
10,000
15,000
20,000
25,000
30,000
Salaries &
Wages
Personnel
Benefits
Supplies Services &
Charges
Capital
Outlays
Debt
Services
Transfer out Interfund
Payments
for Services$'s in thousands2021-2022 Budgeted General Fund Expenses
2021 Budget
2022 Budget
25
project load, (2) additional FTEs, a senior engineer and a civil engineer, are proposed. As the
result of system growth and increased sophistication through the application of technology,
the preliminary budget includes the addition of (1) FTE for SCADA Technician. The City
currently has (1) SCADA Technician with no backup. Furthermore, (1) FTE of Heavy Equipment
Operator was moved from Street to Stormwater to align budget allocation with on the ground
operations.
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, currently operating out
of temporary Station 84. 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
four 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, 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 it is a continued principal issue during the development of this budget. During the
2019-2020 biennium, Washington State and ambulance service providers have made
considerable progress in implementing the Ground Emergency Medical Transport (GEMT)
program, which in part provides reimbursement to local ambulance providers for service to
Medicaid patients, including transports. While there is not enough data yet to form a
significant trend, the City has received $5.4M in total for service years from 2017 to 2020,
higher than anticipated GEMT revenue. A word of caution that the City has not been audited
by the Healthcare Authority of Washington (HCA) and could be obligated to payback any
overpayments made by the agency.
Furthermore, 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 has increased revenues to the fund by approximately $400,000 annually.
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The City is also aligning operations with budget allocation in the last 5 years. This has resulted
in labor costs being moved from General Fund to Ambulance Fund to reflect the operation
on ground, moving (2) FTEs from General to Ambulance Fund in the 2021-2022 biennium.
The good news is that after many 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 decrease modestly because of the
specialized nature of the service, higher than the Consumer Price Index (CPI). Staff is not
recommending any rate increases for this biennium, however, the rapid increases to the costs
will require attention in the future.
SUMMARY
The adopted budget seeks to satisfy or make significant progress toward the City Council’s
adopted goals for 2020-2021 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?
As with the prior biennium, this preliminary 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 addition of the staff below will help the City meet its current and future
needs to respond to the challenges of maintaining services for our growing community.
NEW POSITIONS
2021 FUNDING SOURCE
Application Specialist 1 General Fund
Civil Engineer 1 Utility Fund
Deputy Court Clerk 1 General Fund
SCADA Technician 1 Utility Fund
Senior Engineer 1 Utility Fund
TOTAL 5
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 Community 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 in the development of the 2020-2021 City Council Goals,
which have served as a roadmap to preparing the 2021-2022 preliminary budget. Finally, I
want to acknowledge the dedication and service of the City’s employees. The preliminary
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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,
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BUDGET OVERVIEW
This section summarizes the 2021-2022 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 2021-2022 Budget maintains the same service levels as 2019-2020
biennium; however, short and long-term economic impacts of the COVID-19 pandemic,
elections, congress action, and length of the pandemic will require the City to be extremely
vigilant and nimble. In order to maintain service levels consistent with growth, the City plans
to hire the following positions: one Information Services System Administrator, one Senior
Engineer, one Civil Engineer, one Municipal Court Clerk, and one SCADA Technician.
Capital projects scheduled for the 2021-2022 biennium are focused towards two notable
areas: improvement and expansion of City’s utility infrastructure and providing a safe and
efficient transportation network to pedestrians, bicyclists, and drivers. Major capital projects
for the biennium include improvements to the Wastewater Treatment Plant, Process Water
Reuse Facility Primary Treatment, Butterfield Water Treatment Plant, and West Pasco Water
Treatment Plant. The City is also investing in expansion of pedestrian and bike pathways and
improving the safety of the transportation system by constructing the Lewis Street Overpass
and upgrading traffic controllers. The total capital budget is approximately $128.3M for 2021-
2022. The total General Fund budgeted expenditures is $117.21M, excluding fund balance for
2021-2022. The total budget for all City funds is $462.8M, including fund balances, for 2021-
2022.
Budget Priorities
The following priorities guided the development of the biennial budget:
GROWTH - Enhance programs, services and availability of facilities to meet the needs of the
growing population.
PLANNING - Strengthen and further high level of public safety services, recreational
infrastructure and services, and overall City planning in conjunction with the City’s growth.
CAPITAL PROJECTS - Address critical capital and infrastructure needs driven by the Growth
Management Act (GMA) and aging infrastructure.
ECONOMIC DEVELOPMENT – Focus on local business retention, expansion, and support.
Establish long range planning to revitalize downtown Pasco, and new business recruitment.
QUALITY OF LIFE – Enhance quality of life by focusing on mobility, arts, culture, and
community events.
ORGANIZATIONAL EFFICIENCY – Apply technology, planning, and people to achieve
organizational efficiency.
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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 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
Budget Purpose
Policy Tool
Operatio-nal Guide
Financial Plan
Communi-cation Tool
31
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 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
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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 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
33
topics, and program priorities are reviewed with departments. After the input is obtained, the
City Council sets its Biennial Goals, which occurred in August of 2020. Due to COVID-19
pandemic, preparation of budget, from creation of Council Goals to finalization of the
revenue assumptions were delayed by several months.
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. Implementation of policy discussions from over the year is evaluated
against the budget reality and priorities. 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.
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Budget Calendar
35
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.
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
36
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 Custodial 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.
37
38
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, communication, legal, and risk
Human Resources HR Director Management of personnel and safety
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
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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
40
Comparative Budget Summary Trend - All Funds
* 2021 Beginning Fund Balance is an estimation of 2020 activity and hence differs from 2020 Budgeted Ending
Fund Balance.
** Of the $77M budgeted for Miscellaneous Revenue $70.8M or 91% is for unsecured funding for capital projects
2017 Actual 2018 Actual 2019-2020
Budget
2021-2022
Budget
Revenues
Taxes 37,780,892$ 38,788,691$ 81,736,607$ 88,770,677$
License & Permits 2,761,247 3,142,800 5,642,396 6,907,059
Intergovernmental 14,088,865 14,988,218 32,641,667 34,950,722
Charges for Service 55,516,483 56,280,731 118,923,617 127,073,280
Fines & Forfeitures 960,287 1,071,817 2,072,200 2,826,354
Miscellaneous 4,099,973 4,379,009 53,068,319 77,370,288
Other Sources 89,802 98,749 172,620 172,620
Total Revenues 115,297,549 118,750,015 294,257,426 338,071,000
Expenditures
Salaries & Wages 28,961,637 30,498,231 65,813,141 73,538,787
Personnel Benefits 10,799,045 10,295,557 24,263,254 25,733,712
Supplies 5,349,495 5,339,941 11,910,790 13,524,417
Services & Charges 31,633,786 34,286,110 71,415,878 75,345,611
Capital Outlays 18,947,206 17,014,694 117,323,332 128,256,258
Debt Services 6,931,444 6,703,861 20,376,554 14,496,089
Interfund Payments for Services 8,524,858 7,704,857 17,407,384 17,949,984
Total Expenditures 111,147,471 111,843,251 328,510,333 348,844,858
Other Financing Sources (uses)
Debt proceeds 10,767,834 2,498,086 28,389,578 1,936,921
Proceeds from Sale of Capital Asset 66,693 184,112 - -
Transfer In 6,531,386 3,473,741 37,881,366 19,916,986
Transfer Out (6,531,385) (3,551,967) (39,325,366) (19,916,986)
Contributed Capital 1,854,323 2,095,407 3,610,200 4,949,440
Total Financing Sources (Uses)12,688,851 4,699,379 30,555,778 6,886,361
Net Change in Fund Balance 16,838,929 11,606,143 (3,697,129) (3,887,497)
Budgeted Beg Fund Balance - - 86,436,391 97,881,361
Budgeted End Fund Blaance -$ -$ 82,739,262$ 93,993,864$
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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 $113.0M in revenues expected in 2021-2022 biennium, 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 20% of
total General Fund revenue. sales tax, on the other hand, makes up the largest portion of the
General Fund revenue, 30%, which is followed by utility tax at 21%.
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 $6.69 billion dollars, the preliminary assessment for 2021 represents an increase
in total assessed value of 236% since 2006.
$1.99
$3.94
$4.80
$6.12
$6.69
$-
$1
$2
$3
$4
$5
$6
$7
$8
2006200720082009201020112012201320142015201620172018201920202021Billions
42
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 illustrates the major sources
for the City's retail sales tax for the
last 12 months. On average, 15% of
the City’s sales taxes can be
attributed to construction sales tax.
This revenue source is highly
sensitive to a downturn in
national/regional economy.
Other revenue sources that are
accounted for in the General Fund
included partnerships with the Port
of Pasco supporting operations of
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 noted 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.
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 Main Street 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.
The most significant recurring expense of General Fund is salary and benefits, making up 57%
of the fund’s expenses during this biennium. The General Fund includes several large
departments such as the Police Department, Fire Department, Engineering, Permitting,
Recreation and Finance, which contribute to the high labor costs. The labor and benefits
budget increased from the 2019-2020 biennium to the 2021-2020 biennium by 11% due to
various factors. The 2019-2020 labor and benefit budget did not include the actual increase
in Police Department labor due to ongoing contract negotiations at the time. Furthermore,
1.75 additional FTEs were added to General Fund during the biennial adjustment. The
proposed budget also includes 2 additional Engineering FTEs, though the General fund is
expected to be fully reimbursed by the utility fund for work completed by the Engineers. The
second highest expense of the General Fund is service contracts, accounting for 23% of the
43
budgeted fund expenses. Some service contracts are recurring, such as for banking, janitorial,
equipment maintenance and insurance, while other service contracts are unique and
infrequent, such as consultant services for rate studies or internal cost of service studies. While
supplies and services costs have increased by $1.3M and $2.7M, City paid off one of its 2011
refunding bonds in 2020, helping offset some of the increases to overall cost, reducing $530K
each year in debt service cost.
Through Council’s careful long-term planning, aided by robust growth, the City’s General
Fund has sustained a stable fund balance of $22.0M, The 2021-2022 budget is balanced due
to the fact that the economic outlook for the City is assumed to be largely positive. During
the pandemic, major revenue sources for the City have held mostly steady due to strong
construction and vehicle sales activity. Construction activity for the City is expected to
continue at the current pace for 2021 and 2022. However, uncertainty around action of the
Federal Government on a second round of CARES Act funding, production and distribution
of an effective vaccine, and the length of the pandemic will affect assumptions made in this
budget. 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 do so in a timely manner.
Ambulance Services Fund
Over the past many years, City Council and Staff have worked together to pursue a pairing of
effective service with financial security for the Ambulance Service. The budget presented for
the years of 2021-2022 continues to reflect the focus of planning with the inputs to support
quality service, while being cognizant of the need to prudently manage cost escalation.
The Ambulance Service became an eligible provider in the Ground Emergency Medical
Transportation (GEMT) program approved by the Washington State House during the 2015-
2016 legislative session. As anticipated as part of the implementation of a program that
supports ambulance service providers statewide and coordinates payment with the Centers
for Medicare & Medicaid Services at a federal level, time was necessary to establish the
program and process payments. While anticipating the receipt of a retroactive payment related
to GEMT eligible ambulance transports, it was necessary to depend on an inter-fund loan from
the General Fund at the end of 2018. By the beginning of 2020, the interfund loan was
satisfied. However, this satisfaction included forgiveness of $700K of a $2M loan. While the
program officially started for transports in June 2016 forward, all payments received through
the GEMT program took place in 2019. For the years of 2021-2022, GEMT revenue is
budgeted as $1.7M annually, or 19% of the fund revenue. Other transport revenue accounts
for approximately 16% of fund revenues.
Other than transport revenue, based upon the demand cost of the Ambulance Service, there
are substantial availability costs associated with the service. As the name implies, the cost
associated with providing ambulance service 24 hours a day, seven days a week is the basis
for the creation of our rate billed to households and businesses in the City. The budgeted
revenue for the 2021-2022 ambulance utility fee represents approximately 58% of the fund’s
44
revenue. Finally, each year the general fund provides a subsidy of $420K making up 4.7% of
the fund’s revenue.
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. For example, the Adopted
Budget for 2018 reflected revenues of 75% of expenses. This biennium budgeted revenues,
exclusive of the general fund subsidy, represent 91% of expenses.
The greatest cost borne by the Ambulance Fund on a recurring basis is related to salaries and
benefits. For this biennium, labor cost accounts for 75% of the fund’s expenses. Significant
increase over the last three years in the Ambulance Fund labor cost is reflective of numerous
changes, including the addition of a fire station, plus the need to anticipate the change in the
fund’s workforce related to retirements. Between the formation of the prior budget and this
budget, Station 84 necessitated the need for additional Lieutenants and Captains. Another
element of the increase in Ambulance Fund labor relates to the source of calls received. The
Fire Department and Ambulance staff members support calls collaboratively. As the City
provides more medical call service related to fire calls, the labor costs tied to one FTE was
transferred from the Fire Department to the Ambulance Fund budget. Finally, reflective of our
work force composition, it is prudent to anticipate retirements and, as such, plan for
succession. As long-term employees retire, the cost effect can be two-fold; first, requiring the
need to hire and then beginning the training process for replacement staff. Also, often times,
retiring staff members have significant levels of earned leave that must be cashed out in a lump
sum.
Service type expenses account for the remaining majority of the fund’s expenses, or 21% of
budgeted fund expenses. These services include utilities for combined Fire/EMS stations,
dispatch support services, insurance premiums, software support, repair and maintenance for
equipment and facilities, costs related to training, support from other City services to provide
accounting, information systems and equipment, and state taxes.
Supplies account for four percent of the Ambulance Fund’s expenses. This budget reflects an
increase of 16% over the past biennium. A factor of this increase is in part due to the increased
demand in sanitizing supplies and medical supplies resulting from current pandemic. As a
precautionary measure, the City accounted for the possibility of prolonged response to the
pandemic. Other supplies include office supplies, small tools and equipment, and uniforms
and personal protective equipment.
Utility Fund
The utility fund accounts for the operations, maintenance and capital efforts of distinct utility
services. These services are water, irrigation, wastewater (sewer), reuse and stormwater. While
the utility fund is a single fund and appropriately reported as such in the annual budget
document and the comprehensive annual financial report (CAFR), for budgeting, analysis, and
rate setting purposes, recordkeeping for each utility service is separately maintained.
45
Total revenue included in the 2021-2022 budget is $140.9M, included in this total are revenues
associated with capital projects of $76.3M, leaving an operation related revenue budget of
$64.6M. Of the $64.6M budgeted, the spread of source of revenue the supermajority of the
revenue related to charges for services (98.6%). The remaining revenue is made up of permits
(0.8%), grants (0.2%), and miscellaneous revenues (0.4%). Charges for services are composed
of water, irrigation, sewer, reuse, stormwater monthly base fees and, where applicable,
consumption related charges.
For the 2021 – 2022 budget, total expenses in the utility fund equal $142M. Of this total,
$87M are related to capital expenses. Capital investment is crucial to the utility fund. Capital
investment, both in the form of new construction and rehabilitation of existing infrastructure,
is crucial and expensive. Therefore, the utility incorporates capital investment as part of the
rate setting process to help offset naturally occurring degradation of the utility systems. The
utility also takes effort to acquire federal and state grants, and low interest loans, where
possible. Another source of capital funding is the issuance of revenue bonds. While debt should
be issued with consideration of all costs, the use of revenue bonds can be beneficial for long
lived assets. The life of the asset and term of debt often exist in concert allowing for an
equitable distribution of debt service across the years of customer benefit. This correlation of
debt and benefit prevents current customers from prepaying for assets that benefit future rate
payers.
The remaining utility fund expenses are supportive of operations and maintenance efforts, as
well as, debt service for outstanding bonds and loans, totaling $55M in the coming biennium.
Of these expenses, the mix of expense types are salaries and benefits (24%), supplies (8%),
services (50%), debt principal repayment (10%) and debt interest expenses (7%).
The services provided by the utility fund are foundational to the wellbeing of the City and its
citizenry. As such, the City evaluates everyday practices and long-term planning to provide
good stewardship for both current customers and future growth.
46
GESA STADIUM
47
Budgeted Expenditures by Administrative Structure
2017
Actual 2018 Actual 2019-2020
Budget
2021-2022
Budget
MAYOR & COUNCIL:
Mayor & Council 111,918 124,533 260,540 298,771
111,918 124,533 260,540 298,771
CITY MANAGER
Administration 685,525 683,201 2,101,501 3,179,932
Communications 228,573 172,175 465,933 451,168
Human Resources 795,542 770,252 1,693,702 -
Lodging 328,241 333,794 650,500 475,000
TRAC 122,003 239,054 553,344 554,022
Capital Improve Reet 1,422,673 582,962 8,228,527 2,042,735
Stadium/Conv Ctr 302,398 345,409 2,371,222 629,344
Medical/Dental 5,346,917 6,273,805 12,055,660 12,295,620
9,231,872 9,400,652 28,120,389 19,627,821
Human Resources
Personnel - - - 1,462,146
Training & Safety - - - 261,947
- - - 1,724,093
JUDGE:
Municipal Court 2 1,458,681 1,578,914 3,228,697 3,770,737
1,458,681 1,578,914 3,228,697 3,770,737
ACS DEPARTMENT:
Administration 1 , 2 7,370,499 7,490,761 16,217,814 19,105,744
Library 1,445,549 1,375,894 2,905,818 3,281,856
MLK Center 110,003 131,149 283,928 281,420
Cemetery 244,595 276,084 549,096 624,664
Blvd Maint 170,000 141,828 293,564 313,426
Athletics 107,818 123,583 408,582 330,447
Golf Course 1,769,789 1,926,696 3,592,382 3,660,186
Senior Center 289,831 308,153 590,495 504,601
Multi Modal 43,476 173,628 435,573 371,013
Marina 10,471 751,714 27,132 240,112
Park Development 924,619 49,704 1,441,336 381,584
12,486,650 12,749,194 26,745,720 29,095,053
48
2017
Actual 2018 Actual 2019-2020
Budget
2021-2022
Budget
FINANCE DEPARTMENT:
Finance 1 2,196,310 2,270,506 5,105,873 5,566,468
Non-Departmental 5,617,752 4,966,257 28,592,505 16,603,711
School Impact 2,333,355 2,355,365 5,000,000 4,986,000
Hotel/Motel Excise tax - - 1,212,244 1,180,700
LID Guarantee 300,000 - - -
LID Loans 198,172 151,632 87,656 592,117
LID Bonds 27,250 21,575 1,070 -
99UT Lib/Fire - - - -
2002 UT Ref - - - -
Capital Improvement 7,378,188 9,972,662 73,608,744 34,916,047
Central Stores - - 1,000 1,000
Old Fire Pension 126,373 133,322 280,112 280,464
Old Fire OPEB 148,887 93,201 332,536 328,179
Cemetery Endowment Care - - - -
18,326,287 19,964,520 114,221,740 64,454,686
COMMUNITY DEVELOPMENT:
Community Development 1,748,052 1,916,401 3,878,345 6,364,647
CDBG 707,541 817,607 1,806,424 1,629,320
Litter Abatement 8,705 10,237 30,238 30,974
Revolve Abatement 296,240 215,857 550,318 830,300
Economic Development 1,803,675 1,094,188 2,073,087 1,216,418
4,564,213 4,054,290 8,338,412 10,071,659
PUBLIC WORKS DEPARTMENT:
Engineering 1,726,983 1,556,230 3,791,421 2,867,773
Street 2,511,020 2,029,626 5,303,218 4,895,451
Arterial Street 278,640 793,125 1,998,336 614,968
I-182 Impact 459,223 239,086 170,584 605,000
Street overlay 148,044 267,602 4,161,913 5,781,422
Utilities 32,055,55
4 27,916,122 95,857,578 142,647,084
Equipment Rental Gvt 3,075,945 1,836,567 6,488,774 6,940,057
Equipment Rental Enterprise 508,720 931,398 1,099,308 2,810,790
40,764,129 35,569,756 118,871,132 167,162,545
POLICE DEPARTMENT:
Police 16,488,563 16,753,518 35,524,184 37,305,876
16,488,563 16,753,518 35,524,184 37,305,876
49
2017
Actual 2018 Actual 2019-2020
Budget
2021-2022
Budget
FIRE DEPARTMENT:
Fire 7,660,554 7,875,830 15,266,340 16,689,415
Ambulance 6,585,984 7,324,010 17,258,545 18,561,188
14,246,538 15,199,840 32,524,885 35,250,603
Budgeted Fund Balance
General Fund - - 14,002,691 22,842,687
Special Revenue Funds - - 15,817,288 28,794,720
Debt Service Funds - - 1,194,608 (923,743)
Capital Fund - - - -
Enterprise Funds - - 23,228,788 20,571,676
Internal Service Funds - - 22,487,732 15,736,032
Fiduciary Funds - - 5,412,807 6,327,904
Permanent Fund - - 595,348 644,588
- - 82,739,262 93,993,864
TOTAL ALL FUNDS 117,678,851 115,395,217 450,574,961 462,755,708
50
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.
Support From: General Fund Departments
Council Court City Mgr HR Police Fire ACS CED Finance Public Works Library 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 * * * * *
Revolv 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 * * * *
51
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 in
progress or will be started include the Police and Fire Strategic Plans, Cost Allocation Plan,
Comprehensive Economic Plan, Comprehensive Transportation Plan, Downtown Master 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
52
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 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.
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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.
o 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.
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.
o 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.
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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.
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.
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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.
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).
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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.
o 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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FINANCIAL DATA
The City’s 2021-2022 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 2017 Actual 2018 Actual 2019-2020
Budget
2021-2022
Budget
Taxes 37,780,892 38,788,691 81,736,607 88,770,677
Licenses & Permits 2,761,247 3,142,800 5,642,396 6,907,059
Intergovernmental 14,088,865 14,988,218 32,641,667 34,950,722
Charges Goods & Services 55,516,483 56,280,731 118,923,617 127,073,280
Fines & Penalties 960,287 1,071,817 2,072,200 2,826,354
Miscellaneous Rev 4,099,973 4,379,009 53,068,319 77,370,288
Transfers in 6,531,386 3,473,741 37,881,366 19,916,986
Other Source 12,778,652 4,876,354 32,172,398 7,058,981
Total Revenues & Other Financing Sources 134,517,785 127,001,361 364,138,570 364,874,347
Budgeted Beg Fund Balance - - 86,436,391 97,881,361
TOTAL AVAILABLE RESOURCES $134,517,785 $127,001,361 $450,574,961 $462,755,708
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Tax Revenue
Tax revenue makes up the City’s second largest revenue source at 23%. 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 2021-2022 biennium, the General Fund will receive
92% 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/relocate 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 81% of the City’s total license and permit revenue for the next
biennium, which consists of $3.7M in Building Permit revenue, $1.5M in Business License
revenue and $381K in Animal Licenses. The Street Fund receives Franchise Fees and Street
Permits that make up 12% of the 2021-2022 license and permit revenue and Enterprise Funds
receive about 8% of the revenue from Industrial Discharge Permits. The City anticipates the
current upward trend of this revenue will continue through the 2021-2022 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 13% of intergovernmental revenue, which is
comprised of PUD Privilege allocations, liquor revenues and public safety grants. Street and
Arterial Street Funds receive 8% 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
35% of the City’s total revenue. The Enterprise Fund receives approximately 50% of the total
revenue in this category, providing multiple utility services to the citizens. The General Fund
receives approximately 12% of charges for services payments for recreational services, plan
check fees, reimbursement for public safety services, and planning and inspection charges.
Special Revenue Funds contribute 19% 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 24% of the City’s charges for goods and services. The City anticipates the current
upward trend of this revenue will continue through the 2021-2022 biennium, as it is closely
tied to the anticipated population growth for the City.
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Fines and Forfeitures
Fines and Forfeitures 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. This
revenue is mainly comprised of traffic and civil infractions. The Revolving Abatement Fund
accounts for 10% of Fines and Forfeitures, while the General Fund makes up 90% of the total.
Miscellaneous Revenues
Investment income, donations, leases and rentals, and the sale of surplus goods traditionally
makes up the bulk of revenue from Miscellaneous Revenue. 91% of budgeted Miscellaneous
Revenue is for Capital Improvement Plan projects that hope to secure a permanent funding
source in the 2021-2022 biennium. Of the 91% unsecured revenue, 85% is from utility fund
and is expected to be secured via grants, low interest loans, or revenue bonds. 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 2021-2022 biennium, 19.9M 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 69% of the revenue in the category for the
2021-2022 biennium. It is important to remember that each of City’s funds act as a separate
entity and transfers between them need to be accounted as such.
Other Financing Sources
Other financing sources make up 2% of the City’s overall revenue in the 2021-2022 Biennial
Budget. These revenues consist of capital contributions, inter-fund loan proceeds and
repayments and bond issues or other financing proceeds. Capital contributions and inter-fund
loan repayments make up the majority of the budget for this revenue.
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CAPITAL PROJECT
9%
ENTERPRISE FUND
39%
GENERAL FUND
31%
INTERNAL
SERVICE FUNDS
6%
SPECIAL
REVENUE
FUNDS
15%
BUDGETED REVENUE - ALL FUNDS
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EXPENDITURE – ALL FUNDS
Salaries and Benefits
Salaries and benefits are budgeted at approximately $99.27M or 26% of total budget in 2021-
2022 biennium. The City’s labor force includes members of four bargaining unions. All but
one of the labor agreements have been settled. The City is currently in negotiation with the
firefighter labor union. The most recent collective bargaining agreement for fire services will
expire as of December 31, 2020. Five new positions are proposed in the 2021-2022 biennium
to support City’s IT infrastructure, SCADA systems, scheduled Public Works projects, as well as
public services like at Municipal Court.
Supplies
Citywide supplies account for 4% of the 2021-2022 budget. There is a slight increase from
prior years due to an increase in cleaning supplies resulting from the Coronavirus Pandemic.
The supplies budget is $13.5M which includes items like pens and paper, business forms and
Expenditures 2017 Actual 2018 Actual 2019-2020
Budget
2021-2022
Budget
Salaries & Wages 28,961,637$ 30,498,231$ 65,813,141$ 73,538,787$
Personnel Benefits 10,799,045 10,295,557 24,263,254 25,733,712
Supplies 5,349,495 5,339,941 11,910,790 13,524,417
Services 31,633,786 34,286,110 71,415,878 75,345,611
Transfers & Pass Through 6,531,385 3,551,967 39,325,366 19,916,986
Capital Outlay 18,947,206 17,014,694 117,323,332 128,256,258
Debt proceeds 6,931,444 6,703,861 20,376,554 14,496,089
Interfund Payments 8,524,858 7,704,857 17,407,384 17,949,984
Budgeted End Fund Balance - - 82,739,262 93,993,864
ALL FUNDS TOTAL 117,678,856$ 115,395,218$ 450,574,961$ 462,755,708$
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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 2021-2022 budget includes $47.9M and $45.5M of service type expenditures,
respectively.
Transfers and Pass Through
Transfers and pass through expenditures are budgeted at $19.9M in 2021-2022 biennium. 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 $755K
biennially, 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 2021-2022, the City has included $128.3M of capital spending
citywide. In the non-utility funds, the total budgeted projects are $41.2M, or 32%, of the total
capital budget. Some of the larger projects include the construction of two Fire Station 84,
Sacajawea Levee Lowering, Sandifur Parkway Widening, and numerous, large scale
infrastructure improvements. The Utility Fund projects account for $87.0M, equal to 68% of
the total capital outlay budget of 2021-2022. Examples of the larger projects budgeted in the
Enterprise Fund are improvement to Process Water Reuse Facility, Waste Water Treatment
Plant, Butterfield Water Treatment Plant, as well as other additions and improvements to
water, sewer conveyance systems. Any capital outlay allocations from 2019-2020 biennium
unspent during the allocation period will be carried over to 2021-2022 and is not included in
this budget.
Debt Service
The Citywide cost of debt service payments budgeted for the biennium is $14.5M in 2021-
2022 biennium. 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
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is charged. However, with an inter-fund loan, the City earns the interest income in the lending
fund.
Inter-fund Payments
Payments to Internal Service Funds total $17.9M in 2021-2022 biennium. Included in these
payments are equipment repair and replacement of fleet vehicles and equipment, service
supplied for technology support from the Information Services Division, management of self-
insured health and welfare programs, professional services of the Finance and Engineering
Divisions, and Facilities maintenance and repair charges.
CAPITAL PROJECT
9%DEBT SERVICE
0%
ENTERPRISE FUND
39%
GENERAL FUND
32%
INTERNAL
SERVICE FUNDS
6%
SPECIAL
REVENUE
FUNDS
14%
BUDGETED EXPENSES - ALL FUNDS
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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 2021-2022 biennium. The table reflects the
revenue by source from 2017-2022.
General Fund Revenue 2017 Actual 2018 Actual 2019-2020
Budget
2021-2022
Budget
Taxes 33,329,260 34,494,612 74,418,849 81,556,087
License & Permits 2,177,234 2,640,720 4,459,000 5,565,781
Intergovernmental 2,130,300 2,376,588 4,737,868 4,684,217
Charges Goods & Services 6,932,637 7,285,865 15,417,018 15,641,239
Fines & Penalties 788,474 943,321 1,811,200 2,546,354
Miscellaneous Revenue 644,161 1,638,358 1,195,800 1,455,910
Total Revenue 46,002,066 49,379,464 102,039,735 111,449,588
Other Financing Sources 638,000 376,545 17,705,200 1,636,290
Beginning Fund Balance 14,473,467 13,500,000 13,290,429 26,967,000
Total Available Resources 61,113,533 63,256,009 133,035,364 140,052,878
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 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
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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%.
However, starting 2019 all taxes are deposited directly to General Fund and transferred out
to Street and Overlay funds as a transfer out. 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. Property tax revenue increased by 19% from
2014 to 2018 due to healthy levels of new construction. Council has forgone statutorily
allowed 1% annual increase and banked the capacity since early 2000’s. for tax collection year
of 2019, Council utilized $1.86M of banked Property Tax capacity. This resulted in 28%
increase in property taxes in 2019. About 2% of the total tax revenue is comprised of
Gambling, Leasehold, and Admission Tax. Taxes make up 74% of the 2021-2022 General
Fund revenue, a share that is higher than the past average of 54%, due to one-time proceeds
from a future LTGO bond in 2019.
Licenses and Permits: Building Permit sales is expected to provide about 67% of the License
and Permit revenue in the 2021-2022 biennium. Building Permit revenue increased by 29%
in 2017 and has stayed consistent through 2020 year-to-date. With new construction thriving,
Building Permits are expected to meet or exceed current levels in 2021 and 2022. Business
Licenses make up the second largest component of Licenses and Permits with 26% 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 2020 and the trend is expected to continue in future years. Animal Licenses make
up 7% of the revenue. These collections experienced a downward trend resulting from
enforcement changes and minor restructuring of the animal control program.
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 $333.3K from the
COPS Grant in this biennium for the hiring of four new police officers, $416.0K from the
Assistance for Firefighters grant to purchase self-contained breathing apparatus (SCBA), as well
as, $100K from Department of Ecology for marine spill response. 2022 is the last year of
reimbursement for COPS grant, after which, the City is expected to bear full costs of additional
FTEs. Liquor taxes and profits will make up 43% of the intergovernmental revenue in the
2020-2021 biennium, contributing $2.0M 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. PUD Privilege
tax is expected to decline in 2021 due to account for changes in revenue collection at the State
level.
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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 General Fund expects to receive $6.3M in
administrative services revenue. Engineering charge backs make up $3.7M of the budgeted
2021-2022 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 14% of the General Fund revenue.
Fines and Forfeits: Traffic infractions dominate this category, providing 91% 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.
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. Consistent sources of
revenue in this category are “transfers in” from the Boulevard Fund and the Block Grant Fund.
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EDGAR BROWN STADIUM
SOFTBALL COMPLEX AND GESA STADIUM
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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 178). 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 2021-2022
biennium. The table reflects the revenue by source from 2017-2022. Charges for goods and
services are the dominant revenue stream in this category, making up more than 54% of
overall revenues.
Special Revenue Funds 2017 Actual 2018 Actual 2019-2020
Budget
2021-2022
Budget
Budgeted Beg Fund Balance - - 23,352,545 26,072,135
Taxes 4,451,632 4,294,079 7,317,758 7,214,590
License & Permits 398,420 306,280 767,000 813,400
Intergovernmental 2,628,512 4,216,737 9,083,799 10,392,515
Charges Goods & Services 11,488,180 10,867,459 24,566,520 26,340,795
Fines & Penalties 171,813 128,496 261,000 280,000
Miscellaneous Revenue 1,796,810 2,034,349 3,478,638 3,384,065
Other Sources 310,080 237,159 2,057,000 64,291
Transfer In 1,373,163 829,931 3,923,616 4,973,224
Total Revenues $22,618,610 $22,914,490 $74,807,876 $79,535,015
Taxes: Real Estate Excise Tax (REET) makes up 61% of the tax category for the Special Revenue
Funds, followed by Utility Tax with 29% and Lodging Tax with 10%. REET revenues increased
insignificantly over the last 5 years, almost tripling in amount. This is not only due to strong
construction activity during the same period, but also significant increase in housing prices.
Tourism Promotion Area (TPA) funds are expected to lower in 2021 with expectation of full
recovery by end of 2022.
69
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 2020-2021 Biennial Budget, the Ambulance Fund budgeted $3.7M
in Ground Emergency Medical Transportation (GEMT) reimbursements. 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. Due to the recently established nature of the program and
staggeringly complicated Medicaid reimbursement program, staff is reserving portion of
revenue as reserves until a full audit/review of the City’s reimbursement is made by the
Washington State Health Care Authority. Street and Arterial Street Funds estimate receiving
$2.9M in MVET revenue, which is a decrease in budget revenue of $3.3M in 2019-2020
biennium anticipating reduced miles driven as well as fuel efficient vehicles. while the
Community Development Block Grant Fund expects to receive $2.4M in program revenues
for the 2020-2021 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 $5.0 biennially in pass
through revenues for the School Impact Fees. Most revenues in this category grow at a
moderate rate, led by population and economic growth. The Ambulance Fund contributes
50% 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 example, ambulance utility
rates increased 4% in both 2019 and 2020. Rate increases are not budgeted for 2021-2022
biennium.
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. Revenues in
this category have maintained steady growth.
Miscellaneous Revenue: Miscellaneous leases and rentals account for 83% of the revenue in
this category. The Economic Development Fund receives approximately $1.9M biennially, or
66% of total, in lease revenue from City-owned crop circles. The crop circle leases are
negotiated each year, but most other leases have a multi-year contract with modest annual
increases. The Golf Course Fund receives approximately $560K biennially in golf cart rentals
and golf cart storage leases. The Multi-Modal Fund receives monthly lease revenue from
70
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.
Other Financing Sources: Transfers are the predominant revenue in this category, with an
occasional sale of assets and debt issuance. The City does not anticipate any sale of assets or
debt issuance in the 2021-2022 biennium. There is an increase of approximately $1.3M
annually for the Street Fund and Street Overlay Fund, combined, due to a change in State
reporting requirements. Historically, a portion of utility tax revenue was recorded as tax
revenue in these funds. However, the State now requires all tax revenue to be recorded in the
General Fund, then transferred to the appropriate Special Revenue Funds.
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 2021-2022 biennium. The table reflects
the revenue by source from 2017-2022.
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Internal Service Fund Revenues 2017 Actual 2018 Actual 2019-2020
Budget
2021-2022
Budget
Charges for Goods and Services 11,449,777 10,130,577 21,316,173 21,231,033
Miscellaneous Revenues 305,020 367,006 261,556 293,110
Total Revenue 11,754,797 10,497,643 21,577,729 21,524,143
Other Financing Sources 525,938 89,567 144,440 -
Beginning Fund Balance 15,989,222 18,261,740 20,439,439 16,259,356
Total Available Resources 28,269,957 28,487,739 42,161,608 37,783,499
Charges for Goods and Services: Medical and dental premiums make up 58% of this revenue,
followed by vehicle replacement at 25% and vehicle operating and maintenance at 16%.
Medical and dental premiums have been stable with no recent rate increase or planned
increases. In 2020, the City reassessed the replacement schedules and corresponding estimated
purchase values which resulted in increased replacement assessments to funds city-wide.
Consequently, revenues are expected to increase by 29% for the Equipment Replacement
funds.
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. There no outstanding inter-fund loans in the Internal Service Funds. Beginning
in 2019, most functions of the Vehicle Maintenance Funds will be combined in one fund. This
change results in a decrease of transfers between funds.
CONSTRUCTION FUNDS
The City has one Governmental Construction Fund that accounts for general projects
identified in the capital budget. For the 2021-2022 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 2021-2022 biennium. The table reflects the revenue by source from 2017-2022.
Starting with the 2021-2022 biennium, the City will proceed with the carryover process where
funds for capital projects are carried over from year to year when there is variation from the
biennium budget, rather than including estimates of carryover in the biennium budget. This
will result in an additional process of capital carryover in early 2021, but will also provide
clarity to the capital budgets.
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Intergovernmental Revenue: These revenues are comprised of State and Federal grants and
entitlements that are typically used to fund transportation and recreation projects. All
budgeted grant revenue is intended for transportation projects. The City will utilize $15.6M
in grant revenues to help fund two transportation projects and continue the Citywide Traffic
Signal Upgrades in the 2021-2022 biennium.
Miscellaneous Revenue: The miscellaneous revenue in the Construction Fund budget for the
2021-2022 Biennial Budget is comprised of two types of revenues. Partnerships and private
donations comprise $620K of revenues for the 2021-2022 biennium, while $4.9M is budgeted
as a placeholder for unsecured projects. Management is currently seeking methods of funding
these projects in the 2021-2022 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 100% of the revenue in this category. A
$3.9M transfer from General Fund will fund the replacement of one fire station, addition to
an existing fire station and various improvements to the fire training center. This funding comes
Construction Fund Revenue 2017 Actual 2018 Actual
2019-2020
Budget
2021-2022
Budget
Intergovernmental Revenues 3,192,349 7,273,596 17,262,000 15,666,000
Miscellaneous Revenues 35,000 -26,133 15,788,500 5,576,047
Total Revenue 3,227,349 7,247,463 33,050,500 21,242,047
Other Financing Sources 4,481,971 2,332,477 40,558,244 13,674,000
Beginning Fund Balance 225,500 556,633 - -
Total Available Resources 7,934,820 10,136,573 73,608,744 34,916,047
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from a LTGO bond issued in 2019. Overlay, Arterial Streets and Traffic Impact Funds will
transfer approximately $6.9M to fund transportation projects and the Annual Pavement
Preservation Program. Transfers from the Capital Improvement Fund in the amount of $1.9M
will fund pedestrian and bicycle path projects as well as portions of transportation projects in
the 2021-2022 budget. 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.
Intergovernmental: This source of revenue is Federal and State grant and program revenue.
In support of construction of Columbia East Lift Station and Forcemain, benefiting the reuse
Enterprise Funds Revenue 2017 Actual 2018 Actual
2019-2020
Budget
2021-2022
Budget
License & Permits 185,593 195,800 416,396 527,878
Charges for Service 25,628,338 27,975,857 57,583,906 63,818,213
Miscellaneous 285,358 607,302 32,209,789 66,162,454
Other Sources 11,826,084 4,376,651 4,727,700 6,449,440
Transfer In 65,000 ---
Intergovernmental 6,074,201 1,047,883 1,411,000 4,025,002
Total Revenue 44,064,574 34,203,493 96,348,791 140,982,987
Budgeted Beg Fund Balance - - 22,737,575 22,235,773
Total Available Resources - - 119,086,366 163,218,760
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facility, this budget includes revenue to be supplied by a federal EDA grant in the amount of
$3.425M. Following past years’ contribution via a Franklin County Economic Development
grant, the PWRF has budgeted to receive $500K to be used toward primary treatment
improvements. Additionally, the stormwater utility anticipates the continuation of an
operating grant of $50K annually from the Department of Ecology.
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 46% of the budgeted 2021-2022 Enterprise
Fund revenues. Exclusive of capital related revenues, charges for services revenue accounts for
98% of revenues. This biennial budget incorporates approved service rate increases of 3%
annually for both the water and irrigation system services, 4% annually for the sewer system
users, and 5% for the stormwater system service fees. In anticipation of growth continued
customer growth related to construction, a factor of approximately 2% was incorporated
during budget planning.
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. For the budget of 2021-2022 biennium, the development related
activity anticipated accounts for $4.9M. A much smaller input to the budget, miscellaneous
revenues not related to capital contribution, totals $288K.
Other Financing Sources: The Enterprise Fund activities are capital intensive services. As part
of the funding strategy toward the capital improvements necessary to support these 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.
Included in the 2021-2022 budget are intergovernmental loans totaling $1.5M for the primary
treatment plant improvements for PWRF. Also reflected in this budget are unsecured inflows
of approximately $65.9M. If successfully attained, these funding sources will support capital
projects for the water, sewer and PWRF infrastructure systems. Included in this total are funds
to be assessed as part of the Northwest Area Trunkline. 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 from other funds are included in this revenue category. For the budget year of 2021
-2022, no transfers are included.
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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. 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 conditions and the City’s bond rating, determined by
private rating agencies. The City’s current bond rating for both General Obligation and
Revenue bonds is AA-, last evaluated in 2019 and 2020 respectively 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.
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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% in
2019. 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 (LTGO) 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 $18,090,000 of
LTGO bonds in 2019 to build two fire stations, improvements to the Gesa Stadium and the
City’s contribution for the construction of the Tri-City Animal Shelter.
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.
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:
Street overlays, repair, and construction;
Street lighting;
Utility expansion (Water, Sewer, Stormwater, Irrigation);
Overhead power conversion to underground;
Street beautification and revitalization projects; and
Park construction and improvements.
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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 2019 is
$137,507,000 based on assessed value. The current general-purpose bond for the City is
$26,125,000, or 19% 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.
During the last biennium, both general obligation and revenue bonds were issued. They are
included in the table below. The bond issues are supportive of general fund building,
specifically the construction of new fire stations, improvements to our local baseball stadium
and the replacement of a fifty year old animal control shelter. Issuance of the revenue bonds
was undertaken to complete significant improvements to our process water reuse facility.
Helping offset the increased debt service added with this issuance, the final payment for the
0%
20%
40%
60%
80%
100%19941995199619971998199920002001200220032004200520062007200820092010201120122013201420152016201720182019Debt as a Percentage of Debt Limit
78
2011 LTGO issuance was made in 2020. This change releases approximately $530K annually.
Concurrently, to take advantage of favorable interest rates, the proceeds of the 2020A Bonds
were placed in an irrevocable trust escrow account to redeem all previously outstanding
2010A and 2009 Bonds. The debt service savings resulting from the 2020A refunding issue
total $1.68M between the years of 2021 to 2029.
The following table shows the principal and interest payments for the 2021-22 biennium. All
funds with issued debt are included in this table. Please note that the table does not include
anticipated debt issues as well as inter-fund loans.
Debt Type Fund Description 2021 2022
Principal Interest Total Principal Interest Total
LTGO General
Fund
2015 LTGO Police
Station 360,000 272,300 632,300 375,000 257,900 632,900
LTGO General
Fund
2019 LTGO Fire Stations
& Animal Shelter 465,000 791,750 1,256,750 485,000 773,150 1,258,150
Total for General Fund 825,000 1,064,050 1,889,050 860,000 1,031,050 1,891,050
LTGO Stadium
Fund
2019 LTGO Gesa
Stadium Improvements 50,000 78,750 128,750 50,000 76,750 126,750
Total for Stadium Fund 50,000 78,750 128,750 50,000 76,750 126,750
Revenue
Bond Utilities 2013A Sewer Capital
Projects 180,000 67,000 247,000 190,000 59,800 249,800
Revenue
Bond Utilities 2013T Reuse Facility
Capital Projects 490,000 207,131 697,131 505,000 189,045 694,045
Revenue Bond Utilities
2015 Water/Sewer
Capital Projects and refunding
(2002,2005,2007)
665,000 569,150 1,234,150 310,000 542,500 852,500
Revenue
Bond Utilities 2017 Sewer
Improvements - 362,915 362,915 - 362,915 362,915
Revenue
Bond Utilities 2020A Water
Refunding (2009) 397,361 169,434 566,795 409,048 153,539 562,587
Revenue
Bond Utilities 2020A Water/Sewer
Refunding (2010) 282,639 120,516 403,155 290,952 109,211 400,163
Revenue
Bond Utilities 2020B Reuse Facility
Capital Projects 375,000 477,414 380,000 472,865 852,865
HAEIFAC
Loan Utilities
Reuse Facility
Expansion and
Improvements
131,838 36,792 168,630 136,090 32,539 168,629
DWSRF Loan Utilities Columbia Water Supply Project 399,657 83,928 483,585 399,657 77,933 477,590
Total for Utility Fund $2,921,495 $2,094,280 $4,163,361 $2,620,747 $2,000,347 $4,621,094
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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 that will be rate reserve
funded versus long term debt funded to assess and focus our budget planning efforts.
It is the practice of the utility to undertake rate studies unique to each service. Based on a
multi-year evaluation of system needs and cost trends versus anticipated growth in customer
base, necessary rate changes are calculated. In recent years, the practice has been to approve
multi-year rate increases. This methodology helps smooth out the impact of rate increases. The
most recent approved increases include 3% annually for the water system and irrigation
system services and 4% annually for the sewer system service. These scheduled rate increases
extend through 2021. This biennial budget includes funding to support a new rate study for
future planning.
The water utility’s working capital is decrease rapidly. In the last biennium, in an effort avoid
the addition of debt, and instead use funds available, large capital projects have been rate, or
reserve, funded. This methodology continues into the budget presented for 2021 -2022. In
spite of the larger levels of reserve supported capital improvements, our anticipated working
capital as of the end of 2022 remains sufficient to support required bond reserves, as well as,
an operating and maintenance buffer of approximately $1.5M. For the continued health of
the utility, it will be necessary to address a sustainable level of rate funded capital as part of
our 2021-2022 budgeted rate study.
Similar to the water system, the irrigation utility service’s anticipated working capital decreases
as of the end of 2022 based on planned capital improvement spending from rate reserves. A
series of approved charge for service rate increases of 3% annually have helped offset the
decrease. The end of this budget’s biennium results in an available anticipated working capital
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balance equal to 20% of budgeted revenues, or approximately three times the utilities
operating net income.
As of the end of the budgeted biennium, the sewer service utility reflects a healthy working
capital balance. A significant improvement in the utility’s working capital projection occurred
with the extinguishment of two debt payments. This elimination of over $1.3 million annual
payment frees operating income to be available for other purposes. The rate reserve balance,
as compared to large pending capital needs in future years, will be evaluated as part of the
sewer rate study planned in this coming biennium.
Process Water Reuse Facility (PWRF) is both operated, and accounted for, as utility service. 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 participants of the PWRF support the costs of operations.
Like the previously noted utility planning methodology, the stormwater utility revenue is
reflective of a planned rate increase in this biennium. As such, the stormwater utility service
maintains a working capital balance sufficient to support both the operational needs, as well
as, planned capital improvements
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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), and more recently relocation of Fire Stations. 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
-
5,000
10,000
15,000
20,000
25,000
20132014201520162017201820192020Estimated2021Budget2022BudgetThousandsGeneral Fund - Fund Balance
82
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 budgeted ending fund balance as of 2020 is equal to
approximately 122 days’ or 34% of operating expenses. Recommended level for this reserve
is at least 60 days, or 18% of operating expenses. COVID-19 pandemic has raised serious
concerns over adequacy of 60 days reserve. Many cities and counties across the country have
had to lay off staff when the community needed them the most or acquire debt to continue
operations.
-
5,000,000
10,000,000
15,000,000
20,000,000
25,000,000
30,000,000
35,000,000
Actual 2016 Actual 2017 Actual 2018 Actual 2019 Estimated
2020
Budgeted 2021 Budgeted
2022
Ending Fund Balance
General Fund Special Revenue Funds
83
2021-2022
BUDGET
SUMMARIES
84
2021-2022 BUDGET SUMMARY – ALL FUNDS
Fund
Budgeted
Beginning
Fund
Balance
Resources Expenditures
Budgeted
End Fund
Balance
Net Change
in Fund
Balance
GENERAL FUND
26,967,000 113,085,878 117,210,191 22,842,687 (4,124,313) SPECIAL REVENUE FUNDS Street 400,000 4,400,575 4,895,451 (94,876) (494,876)
Arterial 1,089,000 983,294 614,968 1,457,326 368,326
I-182 Impact 2,634,000 879,000 605,000 2,908,000 274,000
Street Overlay 3,615,000 4,196,060 5,781,422 2,029,638 (1,585,362)
CDBG - 2,769,906 1,629,320 1,140,586 1,140,586
Martin Luther King
Center 89,815 234,702 281,420 43,097 (46,718)
Ambulance 1,568,672 17,789,935 18,561,188 797,419 (771,253)
Cemetery 147,172 547,200 624,664 69,708 (77,464)
Boulevard
Maintenance 2,229,268 406,742 313,426 2,322,584 93,316
Athletics 205,620 349,260 330,447 224,433 18,813
Golf course (102,143) 3,508,000 3,660,186 (254,329) (152,186)
Senior Center 77,790 548,782 504,601 121,971 44,181
Multi Modal 273,148 379,240 371,013 281,375 8,227
School Impact 214,663 5,000,000 4,986,000 228,663 14,000
Pasco Marina (34,877) 54,202 240,112 (220,787) (185,910)
Lodging - 475,000 475,000 - -
Litter Abatement 31,003 35,400 30,974 35,429 4,426
Revolving
Abatement 430,903 419,000 830,300 19,603 (411,300)
TRAC 634,471 506,002 554,022 586,451 (48,020)
Park Development 647,187 1,673,400 381,584 1,939,003 1,291,816
Capital
Improvement REET 9,850,000 4,540,000 2,042,735 12,347,265 2,497,265
Economic
Development 1,172,000 2,687,620 1,216,418 2,643,202 1,471,202
Stadium/Convention
Center 892,492 322,500 629,344 585,648 (306,844)
Hotel/Motel Excise
Tax 6,951 757,060 1,180,700 (416,689) (423,640) DEBT SERVICE LID (793,528) 461,902 592,117 (923,743) (130,215) CAPITAL PROJECT General Capital
Improvement - 34,916,047 34,916,047 -
-
85 ENTERPRISE FUND Total Water/Sewer
Fund 22,235,773 140,982,987 142,647,084 20,571,676 (1,664,097)
Water 14,935,489 38,255,128 44,528,810 8,661,807 (6,273,682)
Irrigation 488,416 3,975,028 4,187,339 276,105 (212,311)
Sewer 4,084,775 55,423,813 47,659,527 11,849,061 7,764,286
PWRF - 38,709,408 41,639,621 (2,930,213) (2,930,213)
Storm Water 2,727,093 4,619,610 4,631,787 2,714,916 (12,177) INTERNAL SERVICE FUNDS Equipment O&M
Govt (4,514) 3,204,437 3,305,244 (105,321) (100,807)
Equipment O&M
Enterprise - 264,002 264,002 - -
Equipment
Replacement Govt 8,868,277 3,605,776 3,634,813 8,839,240 (29,037)
Equipment
Replacement
Enterprise
4,433,018 1,891,178 2,546,788 3,777,408 (655,610)
Medical/Dental 2,954,575 12,558,640 12,295,620 3,217,595 263,020
Central Stores 8,000 110 1,000 7,110 (890) FIDUCIARY FUNDS Old Fire Pension 3,040,087 274,510 280,464 3,034,133 (5,954)
Old Fire OPEB 3,507,950 114,000 328,179 3,293,771 (214,179) PERMANENT FUND Cemetery
Endowment 592,588 52,000 - 644,588 52,000
TOTAL 97,881,361 364,874,347 368,761,844 93,993,864 (3,887,497)
TOTAL BUDGET 462,755,708 462,755,708
86
Changes to Fund Balance
General Fund – The unassigned fund balance is expected to stay stable during this biennium.
Due to banked capacity levy, strong sales revenue, and the debt service for a long term LTGO
bond expiring in 2020, the fund balance can sustain the increase in labor cost, service and
supplies costs. Furthermore, it is a common consensus amongst the municipal finance industry
that a larger than usual budget adjustments might have to be made in 2021 due to
unpredictability of COVID-19 pandemic. If the economic forecast is worse than projected,
Council can utilize the reserves to continue vital services to City’s residents and businesses.
Street Fund – This fund is expected to be significantly impacted by COVID-19 pandemic due
to reduction in Motor Vehicle Fuel Taxes, as well as, its ability to perform work that gets
reimbursed by other funds like Street Overlay Fund. The fund is always working with minimal
fund balance by nature, and the impact of COVID-19 will hamper its ability to operate without
assistance from General Fund.
Arterial Fund – A increase of 34% of fund balance can be attributed to decreased activity in
arterial road projects utilizing Arterial Fund. However, City will need to utilize these funds if
Lewis Street Overpass project bids come in at higher amount than currently budgeted. The
City accumulates fund balance to complete projects, many times as matching funds to Federal
or State grants.
I-182 Impact Fund – 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 44% of fund balance can be attributed to increased
activity compared to prior years. Almost $3.0M in fund balance will be utilized by Lewis Street
overpass project, while the City is also focusing on residential overlay maintenance and a
pavement preservation program that drive the majority of the increase in expenses.
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), to evaluate its trend and await Federal
audit to gauge true reimbursement. Fund balance is healthy in last 2 years due to influx of
GEMT reimbursement for prior years compared to its historical state.
Golf Course Fund – Anticipating some impacts of COVID-19 pandemic. The City will continue
to monitor this fund and propose changes to increase revenue when needed. Subsidy from
General Fund might be necessary in future if the pandemic impacts do not subside.
Marina Fund – A 533% decrease to the fund balance is mainly due to damage to the second
marina dock. City is working with insurance company to identify and secure funding to repair
damages, however, the revenue is not budgeted for 2021-2022 due to uncertainty to the
extent of which the insurance company will cover the damage.
87
Revolving Abatement Fund – The decrease in fund balance is due to a policy change to account
for bad debt expense each year, as well as planned expenses to abate more properties than in
the past years.
Park Development Fund – A increase of 200% of fund balance can be attributed to lower
allocation to park capital budget than the revenue expected to be received. City is planning
for large park projects in future years and needs to build up fund balance to accomplish those
goals.
Capital Improvement (REET) Fund – A increase of 25% of fund balance can be attributed to
increased activity in home sales, without corresponding increase to capital projects relying on
this fund. Fund reserve is accumulated with such forthcoming investment in mind.
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.
Stadium/Convention Center Fund – Anticipating some impacts of COVID-19 pandemic. The
City will continue to monitor this fund and propose changes to increase revenue or reduce
costs when needed.
Hotel/Motel Excise Tax Fund – Anticipating some impacts of COVID-19 pandemic. 2021-2022
budget anticipates lower revenues while keeping the expenses at historical level. Council
authorizes allocations of Hotel/Motel Excise Tax each year in a separate process. Any actual
reductions in revenue will have reciprocal reduction in expenses/allocations.
Utility Fund – Significant capital investment activity, as well as alignment of staff to utility has
drawn down fund balance overall for most services.
Equipment O&M Government Fund – A decrease in fund balance is due to budgeted expenses
exceeding anticipated revenue. City will embark on rate revision if the trend continues.
Equipment Replacement Enterprise Fund – A decrease in fund balance is due to planned
purchases of vehicles/equipment in 2021-2022 biennium. Funds are transferred/saved to this
fund over years and purchases of vehicles/equipment is made when there is sufficient funding
or critical need to replace them.
Medical/Dental Fund – An increase of 9% 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.
Old Fire OPEB – A decrease of 6% in the Old Fire OPEB fund balance is on trend. Growing
medical costs will continue decreasing the fund balance of this fund in future.
88
Cemetery – An increase of 9% 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.
All changes greater than $50K are discussed above.
89
SUN WILLOWS GOLF COURSE
VOLUNTEER PARK
90
Comparative Budget Summary – General Fund
2017 Actual 2018 Actual 2019-2020
Budget
2021-2022
Budget
REVENUES
Taxes:
Property 7,963,302 8,352,750 21,548,971 22,947,637
Sales & Use 14,838,955 16,011,686 31,123,209 34,431,329
Utility 9,274,980 8,838,481 19,308,919 22,254,341
Other 1,252,023 1,291,695 2,437,750 1,922,780
License & Permits 2,177,235 2,640,720 4,459,000 5,565,781
Intergovernmental 2,130,297 2,376,588 4,737,868 4,684,217
Charges for Service 6,932,636 7,285,865 15,417,018 15,641,239
Fines & Forfeitures 788,474 943,320 1,811,200 2,546,354
Miscellaneous 637,067 1,445,526 1,190,800 1,394,348
Total Revenues 45,994,969 49,186,631 102,034,735 111,388,026
Expenditures
Salaries & Wages 20,221,051 21,327,390 44,576,964 50,173,870
Personnel Benefits 7,388,931 7,487,536 16,294,075 17,111,243
Supplies 1,344,773 1,422,673 3,428,183 4,679,526
Services & Charges 11,609,685 13,113,514 26,565,608 27,236,701
Capital Outlays 166,168 158,124 739,702 954,579
Debt Services 1,182,947 1,167,300 5,225,634 3,780,250
Interfund Payments for Services 3,218,228 1,934,031 3,203,391 5,240,298
Total Expenditures 45,131,783 46,610,568 100,033,557 109,176,467
91
2017 Actual 2018 Actual 2019-2020
Budget
2021-2022
Budget
OTHER FINANCING SOURCES (USES)
Insurance Recoveries 7,094 192,833 5,000 61,562
Bond Proceeds 17,250,000 366,528
Proceeds from Sale of Capital Asset 140,212 - -
Transfer In
From Fund 150 Customer Service Counter &
UB Repl 23,233
From Fund 161 Blvd Maint for Facility
(Vehicle)45,000 12,600 25,200 -
From Fund 161 Blvd Maint for Facility (Staff)125,000 125,000 250,000 290,000
From Fund 140 CDBG for Code Enf Staff 48,000 24,903 140,000 188,000
From Fund 140 CDBG for Civic Ctr 20,000 73,830 40,000 -
From Fund 193 Reet for Street Sidewalk 100,000 - -
From Fund 200 LID Guarantee-Street
Sidewalk 300,000 - -
From Fund 411 Customer Service Counter &
UB Repl 37,980
From Fund 420 Customer Service Counter &
UB Repl 44,428
From Fund 450 Customer Service Counter &
UB Repl 49,599
From Fund 470 Customer Service Counter &
UB Repl 9,760
From Fund 515 Return funds from ER 451,762
From Fund 180 to transfer to Fund 110
Transportaion Study 175,000
Transfer Out - -
To Fund 110 Street Sidewalk (587,000) - -
To Fund 110 Street Public Utility Tax (516,020)
To Fund 110 Street Transportation Study
from Fund 180 (175,000)
To Fund 130 Street Overlay Public Utility
Tax (2,068,472)
To Fund 145 MLK Center Subsidy (100,000) (50,000) (100,000) (100,000)
To Fund 150 Ambulance Subsidy (420,000) (420,000) (840,000) (840,000)
To Fund 160 Cemetery Subsidy - -
To Fund 170 Senior Center Subsidy (201,000) (250,000) (424,116) (428,232)
To Fund 189 Liter Abatement Subsidy (5,000) (5,000) (10,000) (10,000)
To Fund 200 LID Guarantee - -
To Fund 367 Levee Lowering Sacajawea trail (8,340) - -
To Fund 367 CIP projects (1,089,716) (190,563) (17,625,000) (3,896,000)
Net Change in Fund Balance (894,436) 2,221,538 712,262 (4,124,313)
Budgeted Fund Balances - Beginning 13,290,429 26,967,000
Budgeted Fund Balances - Ending 14,002,691$ 22,842,687$
92
93
94
2021-2022 Budgeted Revenue by Type – All Funds
Fund Taxes License & Permits Intergov't Charges for
Services
GENERAL FUND 81,556,087 5,565,781 4,684,217 15,641,239 SPECIAL REVENUE FUNDS Street - 813,400 2,002,995 892,560
Arterial - - 959,294 10,000
I-182 Impact - - - 869,000
Street Overlay 2,057,588 - - -
CDBG - - 2,665,206 -
Martin Luther King Ctr - - - -
Ambulance - - 3,728,600 13,183,335
Cemetery - - - 544,000
Boulevard
Maintenance - - - 301,000
Athletics - - - 341,460
Golf course - - - 2,947,000
Senior Center - - 31,250 21,040
Multi Modal - - 205,170 -
School Impact - - - 5,000,000
Pasco Marina - - - -
Lodging - - - 475,000
Litter Abatement - - - 25,000
Revolving Abatement - - - 98,000
TRAC 2 - - -
Park Development - - - 1,633,400
Capital Improvement
REET 4,400,000 - - -
Economic
Development - - 800,000 -
Stadium/Convention
Center - - - -
Hotel/Motel Excise Tax 757,000 - - -
95
2021-2022 Budgeted Revenue by Type – All Funds (cont.)
Fund Fines &
Forfeitures
Miscellaneous
Revenues
Interfund
Transfers
Other
Sources
Beginning
Fund
Balance
Total
Resources
GENERAL FUND 2,546,354 1,455,910 1,269,762 366,528 26,967,000 140,052,878 SPECIAL REVENUE FUNDS Street - 600 691,022 - 400,000 4,800,575
Arterial - 14,000 - - 1,089,000 2,072,294
I-182 Impact - 10,000 - - 2,634,000 3,513,000
Street Overlay - 70,000 2,068,472 - 3,615,000 7,811,060
CDBG - 104,700 - - - 2,769,906
Martin Luther King
Ctr - 94,702 140,000 - 89,815 324,517
Ambulance - 38,000 840,000 - 1,568,672 19,358,607
Cemetery - 3,200 - - 147,172 694,372
Boulevard
Maintenance - 41,451 - 64,291 2,229,268 2,636,010
Athletics - 7,800 - - 205,620 554,880
Golf course - 561,000 - - (102,143) 3,405,857
Senior Center - 28,260 468,232 - 77,790 626,572
Multi Modal - 174,070 - - 273,148 652,388
School Impact - - - - 214,663 5,214,663
Pasco Marina - 54,202 - - (34,877) 19,325
Lodging - - - - - 475,000
Litter Abatement - 400 10,000 - 31,003 66,403
Revolving
Abatement 280,000 41,000 - - 430,903 849,903
TRAC - 6,000 500,000 - 634,471 1,140,473
Park Development - 40,000 - - 647,187 2,320,587
Capital
Improvement REET - 140,000 - - 9,850,000 14,390,000
Economic
Development - 1,887,620 - - 1,172,000 3,859,620
Stadium/Convention
Center - 67,000 255,500 - 892,492 1,214,992
Hotel/Motel Excise
Tax 60 - - 6,951 764,011
96
2021-2022 Budgeted Revenue by Type – All Funds (cont.)
Fund Taxes License & Permits Intergov't Charges for Services DEBT SERVICE LID - - - - CAPITAL PROJECT General CIP - - 15,666,000 - ENTERPRISE FUND Total Water/Sewer Fund - 527,878 4,025,002 63,818,213
Water - - - 25,343,880
Irrigation - - - 3,904,100
Sewer - 124,820 - 21,840,275
PWRF - 403,058 3,925,002 8,220,348
Storm Water - - 100,000 4,509,610 INTERNAL SERVICE FUNDS Eqpt O&M Govt - - - 3,190,437
Eqpt O&M Enterprise - - - 264,002
Eqpt Replacement Govt - - - 3,505,776
Eqpt Replacement Enterprise - - - 1,871,178
Medical/Dental - - - 12,399,640
Central Stores - - - - FIDUCIARY FUNDS Old Fire Pension - - 182,988 -
Old Fire OPEB - - - - PERMANENT FUND Cemetery Endowment - - - 42,000
TOTAL 88,770,677 6,907,059 34,950,722 127,073,280
97
2021-2022 Budgeted Revenue by Type – All Funds (cont.)
Fund Fines &
Forfeitures
Miscellaneous
Revenues
Interfund
Transfers
Other
Sources
Beginning
Fund
Balance
Total Resources DEBT SERVICE LID
461,902 - - (793,528) (331,626) CAPITAL PROJECT General CIP
5,576,047 13,674,000 - - 34,916,047 ENTERPRISE FUND Total Water/Sewer Fund 66,162,454 - 6,449,440 22,235,773 163,218,760
Water 11,058,748 - 1,852,500 - 38,255,128
Irrigation 70,928 - - - 3,975,028
Sewer 30,361,778 - 3,096,940 - 55,423,813
PWRF 24,661,000 - 1,500,000 - 38,709,408
Storm Water 10,000 - - - 4,619,610 INTERNAL SERVICE FUNDS Eqpt O&M Govt 14,000 - - (4,514) 3,199,923
Eqpt O&M Enterprise - - - - 264,002
Eqpt Replacement Govt 100,000 - - 8,868,277 12,474,053
Eqpt Replacement
Enterprise
20,000 - - 4,433,018 6,324,196
Medical/Dental 219,000 - - 2,954,575 15,513,215
Central Stores 110 - - 8,000 8,110 FIDUCIARY FUNDS Old Fire Pension
16,800 - 74,722 3,040,087 3,314,597
Old Fire OPEB
10,000 - 104,000 3,507,950 3,621,950 PERMANENT FUND Cemetery Endowment
10,000 - - 592,588 644,588
TOTAL 2,826,354 77,370,288 19,916,988 7,058,981 97,481,361 462,755,708
98
2021-2022 Budgeted Expenditures by Object – All Funds
Fund Personnel Supplies Services Interfund
Services
GENERAL FUND
67,285,113 4,679,526 27,236,701 5,240,298 SPECIAL REVENUE FUNDS Street 1,529,174.00 877,326 1,290,361 1,198,590
Arterial - - - 18,968
I-182 Impact - - - -
Street Overlay - - - 58,422
CDBG 233,750.00 2,400 753,170 24,000
Martin Luther King Center 105,217.00 8,660 98,841 68,702
Ambulance 13,875,144.00 667,918 1,986,935 1,883,958
Cemetery 224,118.00 49,620 248,243 102,683
Boulevard Maintenance - - - 23,426
Athletics 44,352.00 87,000 160,649 38,446
Golf course - 4,000 2,954,000 702,186
Senior Center 349,660.00 12,100 69,345 73,496
Multi Modal - 20,000 93,536 82,477
School Impact - - 4,986,000 -
Marina - - 26,000 14,112
Lodging - - 475,000 -
Litter Abatement - - 30,000 974
Revolving Abatement - - 822,200 8,100
TRAC - - 550,000 4,022
Park Development - - 36,000 584
Capital Improvement REET - - - 81,735
Economic Development 338,057.00 183,782 609,742 59,837
Stadium/Convention Ctr - - 373,844 -
Hotel/Motel Excise Tax - - 411,000 14,200
99
2021-2022 Budgeted Expenditures by Object – All Funds (cont.)
Fund Interfund Transfers Capital Debt Services Ending Fund
Balance
Total
Resources
GENERAL FUND
8,033,724 954,579 3,780,250 22,842,687 $140,052,878
SPECIAL REVENUE FUNDS Street -
- -
(94,876) 4,800,575
Arterial 596,000
- -
1,457,326 2,072,294
I-182 Impact 605,000
- -
2,908,000 3,513,000
Street Overlay 5,723,000
- -
2,029,638 7,811,060
CDBG 616,000
- -
1,140,586 2,769,906
Martin Luther King Center -
- -
43,097 324,517
Ambulance 23,233
124,000 -
797,419 19,358,607
Cemetery -
- -
69,708 694,372
Boulevard Maintenance 290,000
- -
2,322,584 2,636,010
Athletics -
- -
224,433 554,880
Golf course -
- -
(254,329) 3,405,857
Senior Center -
- -
121,971 626,572
Multi Modal 175,000
- -
281,375 652,388
School Impact -
- -
228,663 5,214,663
Marina 200,000 - - (220,787) 19,325
Lodging -
- -
- 475,000
Litter Abatement -
- -
35,429 66,403
Revolving Abatement - - - 19,603 849,903
TRAC -
- -
586,451 1,140,473
Park Development 345,000
- -
1,939,003 2,320,587
Capital Improvement
REET 1,961,000
- -
12,347,265 14,390,000
Economic Development -
25,000 -
2,643,202 3,859,620
Stadium/Convention Ctr -
- 255,500
585,648 1,214,992
Hotel/Motel Excise Tax 755,500
- -
(416,689) 764,011
100
2021-2022 Budgeted Expenditures by Object – All Funds (cont.)
Fund Personnel Supplies Services Interfund Services DEBT SERVICE LID - - - - CAPITAL PROJECT General CIP - - - - ENTERPRISE FUND Total Utility Fund 13,279,834.00 4,625,813 19,695,984 8,018,953
Water 4,522,163.00 2,003,198 9,313,228 4,236,867
Irrigation 809,534.00 130,612 1,688,297 727,957
Sewer 4,322,355.00 1,644,506 5,111,952 1,376,482
PWRF 1,665,893.00 729,697 2,894,868 799,948
Storm Water 1,959,889.00 117,800 687,639 877,699 INTERNAL SERVICE FUNDS Eqpt O&M Govt 1,389,368.00 1,531,552 346,734 37,590
Eqpt O&M Enterprise - 264,002 - -
Eqpt Replacement Govt - - - -
Eqpt Replacement Enterprise - 509,718 - -
Medical/Dental 173,632.00 - 11,933,576 188,412
Central Stores - 1,000 - - FIDUCIARY FUNDS Old Fire Pension 270,000.00 - 7,000 3,464
Old Fire OPEB 175,080.00 - 150,750 2,349 PERMANENT FUND Cemetery Endowment - - - -
TOTAL 99,272,499 13,524,417 75,345,611 17,949,984
101
2021-2022 Budgeted Expenditures by Object – All Funds (cont.)
Fund Interfund Transfers Capital Debt Services Ending Fund Balance Total Budget DEBT SERVICE LID
-
-
592,117
(923,743)
(331,626) CAPITAL PROJECT General CIP
-
34,916,047
-
-
34,916,047 ENTERPRISE FUND Total Utility Fund
141,767
87,016,511
9,868,222
20,571,676
163,218,760
Water
37,980
20,622,025
3,793,349
8,661,807
(9,823,766)
Irrigation
44,428
786,511
-
276,105
(357,528)
Sewer
49,599
32,513,475
2,641,158
11,849,061
(7,070,254)
PWRF
-
32,115,500
3,433,715
(2,930,213)
2,494,044
Storm Water
9,760
979,000
-
2,714,916
(2,931,501) INTERNAL SERVICE FUNDS Eqpt O&M Govt
-
-
-
(105,321)
3,199,923
Eqpt O&M Enterprise
-
-
-
-
264,002
Eqpt Replacement
Govt
451,762
3,183,051
-
8,839,240
12,474,053
Eqpt Replacement
Enterprise
-
2,037,070
-
3,777,408
6,324,196
Medical/Dental
-
-
-
3,217,595
15,513,215
Central Stores
-
-
-
7,110
8,110 FIDUCIARY FUNDS Old Fire Pension
-
-
-
3,034,133
3,314,597
Old Fire OPEB
-
-
-
3,293,771
3,621,950 PERMANENT FUND Cemetery
Endowment
-
-
-
644,588
644,588
TOTAL 19,916,986 128,256,258 14,496,089 93,993,864 462,755,708
102
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. All staff hired
under SAFER grant are now fully funded by the City. 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 added 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 started in 2019. COPS grants will continue funding partial expenses of
these 4 FTEs into 2022, after which, the positions will be fully funded with internal resources.
Staffing levels in these departments will now be stable and correspond to service levels needed
for the community.
A growing City requires additional staffing on non-public safety areas to support greater levels
of activity, larger infrastructure, and increasing complexity to be successful at meeting the
needs of its residents. While specific focus on efficiency is important to ensure that tax revenues
are maximized, additional staff are needed when those actions are not enough. The graph
below shows the full-time equivalents (FTEs) citywide from 2015 to 2022, in which 2021-
2022 figures are budgeted. According to the Office of Financial Management, the City of
Pasco’s population growth was approximately 2.7% and 2.3% in 2018 and 2019, 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, though slightly lower, through the 2021-2022 Biennial Budget cycle. The chart
below shows the correlation between staffing levels and population.
103
0
1
2
3
4
5
6
02004006002016 2017 2018 2019 2020 2021-2022
Staff per Population
FTEs per Year
104
FTE Allocation
General Fund-Departments 2018 2019 2020 2021 2022 19-20
Changes
20-21
Changes
City Council 7.00 7.00 7.00 7.00 7.00 0.00 0.00
Municipal Court 14.75 14.85 14.85 15.85 15.85 0.00 1.00
City Manager 9.70 9.70 5.00 5.00 5.00 -4.70 0.00
Human Resources 0.00 0.00 5.50 5.50 5.50 5.50 0.00
Police 91.00 92.00 92.00 92.00 92.00 0.00 0.00
Fire 39.50 39.50 40.00 38.00 38.00 0.50 -2.00
Administrative & Community
Services 32.50 33.55 40.55 41.55 41.55 7.00 1.00
Finance 17.80 17.80 17.05 17.05 17.05 -0.75 0.00
Community & Economic
Development 16.00 16.00 25.00 25.00 25.00 9.00 0.00
Engineering 16.65 16.65 8.65 10.65 10.65 -8.00 2.00
Sub-Total General Fund 244.90 247.05 255.60 257.60 257.60 8.55 2.00
Other Funds
Streets 10.01 8.75 8.50 7.50 7.50 -0.25 -1.00
CDBG 1.00 1.00 1.00 1.00 1.00 0.00 0.00
Martin Luther King Center 1.00 0.45 0.45 0.45 0.45 0.00 0.00
Ambulance 40.50 40.50 41.75 43.75 43.75 1.25 2.00
Cemetery 1.50 1.50 1.50 1.50 1.50 0.00 0.00
Senior Center 2.00 1.50 1.50 1.50 1.50 0.00 0.00
Economic Development 1.00 1.00 1.00 1.00 1.00 0.00 0.00
Water/Sewer Utility 59.85 61.11 61.36 63.36 63.36 0.25 2.00
Equipment RR - combine 6.69 6.69 6.69 6.69 6.69 0.00 0.00
Internal Medical Insurance 0.30 0.30 0.50 0.50 0.50 0.20 0.00
Sub-Total Other Funds 123.85 122.80 124.25 127.25 127.25 1.45 3.00
Total, City-wide 368.75 369.85 379.85 384.85 384.85 10.00 5.00
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CITY OF PASCO
CITIZENS
CITY COUNCIL
CITY MANAGER
MUNICIPAL COURT JUDGE
Municipal Court Probation ServicesCourt Services
HUMAN RESOURCES
Employment
Benefits/ Compensation
Labor Relations
POLICE CHIEF
Investigation
Field Operations
Support Operations
FIRE CHIEF
Fire Supression
Ambulance
COMMUNITY & ECONOMIC DEVELOPMENT DIRECTOR
Block Grants
Economic Development
Inspections/ Code Enforcement Services
Planning
Development Services
PUBLIC WORKS DIRECTOR
Engineering
Street Maintenance
Utilities
Equipment Rental & Replacement
ADMINISTRATIVE & COMMUNITY SERVICES DIRECTOR
Indigent Defense & Prosecution
Recreation
Facilities
City Clerk
Information Services
FINANCE DIRECTOR
Accounting
Customer Service
DEPUTY CITY MANAGER
Communications
106
107
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 2019-2020 accomplishments and 2021-2022 goals for each department.
108
City Council
CITIZENS OF PASCO
CITY
COUNCIL
CITY
MANAGER
CIVIL SERVICE COMMISSION
BENTON-FRANKLIN REGIONAL COUNCIL
CODE ENFORCEMEN
T BOARD
BENTON-FRANKLIN TRANSIT AUTHORITY
DOWNTOWN PASCO DEVELOPMENT ASSOCIATION
FRANKLIN COUNTY EMERGENCY MANAGEMENT
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
INCLUSION, DIVERSITY, & EQUITY COMMISSION
ARTS & CULTURE COMMISSION
Commissions included are either created or advised by Council.
109
Council 2017 Actual 2018 Actual 2019-2020
Budget
2021-2022
Budget
Expenditures
Salaries 90,963 97,677 195,358 201,258
Personnel Benefits 12,196 9,995 19,972 16,252
Supplies 246 879 1,600 6,150
Services 8,513 15,982 43,610 75,111
Department Total 111,918 124,533 260,540 298,771
City Council Personnel Summary
Number of Employees (FTE)
Position 2016 2017 2018 2019 2020 2021 2022
Mayor 1 1 1 1 1 1 1
Mayor Pro-Tem 1 1 1 1 1 1 1
City Council 5 5 5 5 5 5 5
Total 7 7 7 7 7 7 7
No changes from 2020 to 2021.
110
Municipal Court
JUDGE
COURT ADMINISTRATOR
COURT SERVICES SPECIALIST LEAD COURT CLERK
Deputy Court Clerk
PROBATIONOFFICER
Probation Clerk
Administrative Assistant II
111
Court 2017 Actual 2018 Actual 2019-2020
Budget
2021-2022
Budget
Revenue
Intergovernmental - 13,739 - -
Charges Goods & Services 230,142 202,668 508,000 397,138
Fines & Penalties 128,196 106,572 221,200 209,534
Miscellaneous 52,699 62,335 120,000 129,742
Department Total 411,037 385,314 849,200 736,414
Court 2017 Actual 2018 Actual 2019-2020
Budget
2021-2022
Budget
Expenditures
Salaries 865,502 849,176 1,829,501 2,163,199
Personnel Benefits 386,517 400,654 840,346 936,309
Supplies 32,685 35,302 88,604 95,204
Services 173,977 293,782 470,246 576,025
Capital Outlays - - - -
Department Total 1,458,681 1,578,914 3,228,697 3,770,737
Municipal Court Personnel Summary
Number of Employees (FTE)
Position 2017 2018 2019 2020 2021 2022
Judge 0.75 0.75 0.85 0.85 0.85 0.85
Court Administrator 1 1 1 1 1 1
Administrative Assistant II 1 1 1 1 1 1
Court Services Specialist 2 2 2 2 2 2
Lead Court Clerk 1 1 1 1 1 1
Deputy Court Clerk 6 6 6 6 7 7
Probation Services Clerk 2 2 2 1 1 1
Court Probation Officer 1 1 1 2 2 2
Total 14.75 14.75 14.85 14.85 15.85 15.85
2021 - Proposed addition of 1 Deputy Court Clerk (1 FTE).
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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. Provide courteous, conscientious service and accurate information to the
public we serve.
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 supervised by Pasco Municipal Court, in addition
to the Clerks Office.
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 We continue to revise and print forms internally using supplies provided by
Administrative Office of the Courts(AOC) in an attempt to reduce costs for forms.
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 2021 or 2022, as AOC recently rolled out the new Courts
of Limited Jurisdiction Case Management System; which is in Beta testing in 3 other
courts beginning December, 2020.
o Continue cross training of probation clerks to perform some functions within the court
office. However, vacancy in positions has delayed completion.
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o Extensive cross training of clerks to better provide services to the public in the event a
clerk is out for an extended period of time.
o Added a new docket to the Court to address hearing requests for the Photo
Enforcement Program (Redflex).
o Collaborated with Court, an online company that offers an alternative means of paying
court fines and costs (LFOs), to provide a less expensive way for defendants to make
payments on their LFOs.
o Installed a drop box allowing the public to leave payments and other important
information with the clerk when the public windows are closed.
PROBATION
o Continued to investigate the implementation of the Moral Reconation Therapy for
Domestic Violence (MRT-DV) program.
o Sent our probation officers to MRT-DV training.
o Streamlined our probation officers’ duties regarding in court appearances to allow more
office time to supervise and meet with probationers.
o Incorporated Zoom remote meetings as a tool to meet with and supervise probationers
that cannot come into the office or while the office is closed to the public
COMMUNITY SERVICES
o Continue to timely clean-up homeless camps, garbage, and illegal dump sites within the
city limits of Pasco.
o Maintained a safe environment looking toward a goal of no injuries while supervising
work crew.
o Continue to communicate with all City departments to arrange tasks that can be
performed by persons ordered into the work crew program.
GRAFFITI ABATEMENT PROGRAM
o Acquired a new graffiti removal trailer to assist in quick response to requests for
abatement. This trailer will allow use of the equipment in colder weather than the
previous trailer.
BUDGET NARRATIVE
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 work toward becoming a paperless court. With the implementation of the
new CLJ Case Management system, we are coming closer to this goal.
o Continue to streamline procedures and cross-train clerks to improve efficiency in serving
the public.
o Upgrade our technologic abilities to seamlessly hold remote hearings for individuals
not able to appear personally.
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o Work in conjunction with Franklin County to explore providing a means to conduct
remote hearings for persons incarcerated in Franklin County Corrections. This would
alleviate the need to transport incarcerated defendants to the court room for hearings;
therefore, reducing the risk of injury or exposure to the clerks and the public
PROBATION
o Investigate the implementation of programs more accessible to our predominately
indigent customers. This includes MRT-DV offerings to probationers at a much-reduced
cost than private domestic violence courses.
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.
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116
City Manager
CITY MANAGER
HUMAN RESOURCES MANAGER
POLICE CHIEF FIRE CHIEF
COMMUNITY & ECONOMIC DEVELOPMENT DIRECTOR
PUBLIC WORKS
DIRECTOR
ADMINISTRATIVE & COMMUNITY SERVICES DIRECTOR
FINANCE
DIRECTOR
DEPUTY CITY MANAGER
Communication Specialist
Senior Management
Analyst
Executive Administrative Assistant
MUNICIPAL COURT JUDGE
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City Manager 2017 Actual 2018 Actual 2019-2020
Budget
2021-2022
Budget
Revenue
Charges Goods & Services 12,000 - - -
Miscellaneous 7,386 5,524 - 24,096
Department Total 19,386 5,524 - 24,096
City Manager 2017 Actual 2018 Actual 2019-2020
Budget
2021-
2022
Budget
Expenditures
Salaries 963,139 987,040 2,045,497 1,282,999
Personnel Benefits 367,516 364,658 796,418 476,450
Supplies 98,581 16,385 753,017 1,660,710
Services 242,916 251,084 666,204 210,941
Capital Outlays 37,486 6,462 - -
Department Total 1,709,638 1,625,629 4,261,136 3,631,100
All City 2017 Actual 2018 Actual 2019-2020
Budget
2021-2022
Budget
Revenue
Taxes 33,329,260 34,494,612 74,418,849 81,556,087
Licenses & Permits 731,545 1,109,870 1,729,000 1,850,803
Intergovernmental 2,024,529 1,958,477 3,860,240 3,685,474
Charges Goods & Services 2,659,271 2,914,569 6,475,760 6,383,779
Miscellaneous 417,020 628,868 768,200 907,079
Department Total 39,161,625 41,106,396 87,252,049 94,383,222
Non-Departmental 2017 Actual 2018 Actual 2019-2020
Budget
2021-2022
Budget
Revenue
Charges Goods & Services 32,373 37,848 57,896 57,896
Miscellaneous 34,020 647,425 59,000 59,000
Debt Proceeds - - 17,250,000 366,528
Capital Asset Sale - 140,212 - -
Transfer in 638,000 236,333 455,200 1,269,762
Department Total 704,393 1,061,818 17,822,096 1,753,186
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Non-Departmental 2017 Actual 2018 Actual 2019-2020
Budget
2021-2022
Budget
Expenditures
Salaries - - - -
Personnel Benefits 23,583 3,756 - -
Supplies 38,629 38,037 85,416 85,416
Services 1,963,081 2,833,259 4,282,339 4,704,321
Capital Outlays 6,796 - - -
Transfer & Pass through 2,402,716 - - -
Debt Principal & Interest 1,182,947 1,167,300 5,225,634 3,780,250
Department Total 5,617,752 2,875,052 4,367,755 4,789,737
City Manager Personnel Summary
Number of Employees (FTE)
Position 2017 2018 2019 2020 2021 2022
City Manager 1 1 1 1 1 1
Deputy City Manager 1 1 1 1 1 1
Executive Assistant 1 1 1 1 1 1
Policy Analyst 0 1 1 0 0 0
Senior Management Analyst 0 0 0 1 1 1
Communications Program Manager 1 1 1 1 1 1
Payroll Specialist* 1 0 0 0 0 0
Administrative Assistant II 1 1 1 0 0 0
HR Specialist 1 1 1 0 0 0
HR Manager 1 1 1 0 0 0
Senior HR Analyst 1 0.7 0.7 0 0 0
Safety & Training Specialist 1 1 1 0 0 0
Total 10 9.7 9.7 5 5 5
2020 – 1 FTE was added to HR Department and the department was moved out of City
Manager’s office and created as its own directorate.
No changes from 2020 to 2021.
119
CITY MANAGER & EXECUTIVE DEPARTMENT
MISSION
To assure the delivery of municipal services consistent with Council policy directives, provide
leadership and direction of City staff, coordinate efforts with community partners, and assist
the community.
MAJOR FUNCTIONS
CITY MANAGER’S OFFICE
Led by the City Manager, this office provides general oversight of all City operations and
programs. The City Manager is directly responsible to the City Council for:
Implementation of policy and delivery of City services through the respective Department
Directors and for assuring the fair and equitable execution of City policies and regulations.
Oversight and facilitation of the interface between City government and the public.
Formulation of policy recommendations across a broad spectrum of issues for City Council
consideration.
Representing the City and its interests in multiple venues and settings.
Promote and coordinate partnerships that further the interests of the City.
Public outreach and media relations efforts including: City publications, website, social
media, press releases, public service announcements, and operations of the City
government access channel, PSC-TV.
2019-2020 KEY ACCOMPLISHMENTS
CITY MANAGER’S OFFICE
Guided the onboarding of new Councilmember and assisted City Council with its first
virtual biennial goal setting retreat in September 2020.
Provided leadership and coordination of the City’s COVID response.
Led City and participated in regional COVID related efforts to strengthen inter-agency
collaboration, minimize duplication of efforts, and increase transparency.
Implemented compliance, resource, and training system, PowerDMS, citywide.
Completed all-staff workplace diversity training.
Named one of 20 All-America City finalists and coordinated City and partner agency
participation in awards competition in Denver, Colorado (2019).
Supported small businesses by distributing small business re-opening packs for Phase 1.5.
Assisted with the development and advocacy of the City Council’s legislative agenda with
the Washington State Legislature.
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.
With the CED and PW Directors, integrated development engineering services into CED to
create a one-stop permit center.
Established Human Resources as a stand-alone department.
Facilitating the construction of a new animal shelter among the cities of Kennewick,
Richland and Pasco.
120
Provided appropriate leadership and direction to Directors, key staff, consultants,
attorneys on all major projects and initiatives.
Assumed administration/facilitation of the Inclusion, Diversity and Equity Commission.
Assisted Council in establishing and assumed administration of the Arts and Culture
Commission.
COMMUNICATIONS
New City logo design and rollout.
Completion of program highlighting history of African-American experience in Pasco.
Transition to High Definition for PSCTV Channel 191.
Continuation of radio ads in English on KONA-AM/FM and in Spanish on 92.5 La Super.
Recognition by the National Association of Telecommunications Officers & Advisors
(NATOA) in the Government Programming Awards in three categories – Overall
Excellence, Election Coverage (for the 2019 Candidate Forum), and Public/Community
Meetings (for coverage of the Pasco City Council).
COVID Response
o Coordination with City staff on COVID messaging via website, social media, broadcast
radio, and television.
o Coordination with area agencies on community COVID messaging, including
Governor’s press conference, several Mayors’ press conferences, Council public service
announcement, and more.
Coordination with staff on remote meeting implementation.
BUDGET NARRATIVE
Over the 2021-2022 biennium, the City Manager’s Office will administer the Inclusion,
Diversity and Equity Commission and newly created Arts and Culture Commission. Within the
preliminary budget are funds designated to continue facilitation services to support the efforts
of both commissions, their respective work plans, and earmarks funds for culturally related
initiatives anticipated through the Arts and Culture Commission.
Additionally, during the 2021-2022 biennium the City Manager’s Office will lead the
development of a comprehensive organizational training program. This effort will further our
commitment to develop and foster employee talents, including the creation of employee
engagement and professional development committees, enhance our commitment to
organizational cultural competency and equity, and further promote an organizational culture
of customer service.
The City Manager’s Office will be instrumental in critical initiatives included in the 2021-2022
preliminary budget and, will expend considerable staff resources to see they are advancing to
meet the adopted 2020-2021 City Council Goals.
2021-2022 GOALS
CITY MANAGER
Creation of Customer Service Program to instill and promote an organizational culture of
customer service across all business lines.
121
Develop organizational training program to include customer service and organizational
cultural competency.
Develop Community Cares Initiative in collaboration with regional and community
partners.
Support the newly established Arts and Culture Commission work plan.
Support the Inclusion, Diversity and Equity Commission to deliver actionable items for City
Council consideration. Additional funds budgeted to support facilitation of the
Commission and Commission efforts.
Coordination with departments on several key strategic plan efforts.
Create Employee Engagement and Professional Development Committees.
COMMUNICATIONS
Continuation of support for COVID messaging and remote meeting capabilities.
Identification of new video server for PSC-TV.
Support of City wayfinding program via proper implementation of City logo standards.
Investigation of feasibility of All-America City program for 2021 and 2022.
Increased production of local PSAs and short programs for PSC-TV, social media, and
website.
Regular distribution of Pulse newsletters via utility bills.
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Human Resources
CITY
MANAGER
HUMAN
RESOURCES
DIRECTOR
Human
Resources
Specialist
Safety &
Training
Specialist
Administrative
Assistant II
123
Human Resources Personnel Summary
Number of Employees (FTE)
Position 2017 2018 2019 2020 2021 2022
HR Director 0 0 0 0.5 0.5 0.5
Administrative Assistant II 0 0 0 1 1 1
HR Specialist 0 0 0 3 3 3
Senior HR Analyst 0 0 0 0 0 0
Payroll Specialist 0 0 0 0 0 0
Safety & Training Specialist 0 0 0 1 1 1
Total 0 0 0 5.5 5.5 5.5
2020 – Department was moved from Executive to its own department.
Addition of 1 FTE for Administrative Assistant II.
Human Resources 2017 Actual 2018 Actual
2019-2020
Budget
2021
Budget
2022
Budget
2021-2022
Budget
Expenditures
Salaries - - - 387,805 399,319 787,124
Personnel Benefits - - - 165,946 169,029 334,975
Supplies - - - 5,100 5,243 10,343
Services - - - 279,864 311,787 591,651
Capital Outlays - - - - - -
Department Total - - - 838,715 885,378 1,724,093
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HUMAN RESOURCES
MISSION
To provide support and services to the City of Pasco employees and maintain effective
working relationships with outside organizations and general public.
MAJOR FUNCTIONS
Benefits administration
Compensation and classification including wage information and job descriptions
Labor relations including employees represented by unions and collective bargaining
agreements (CBA)
Ensure compliance with state and federal employment law and city policies and procedures
Manage full cycle recruitment process for all business lines and civil service (police and fire)
2019-2020 KEY ACCOMPLISHMENTS
Recruitment of employees to ensure delivery of essential services and public safety:
o (113) FTEs
o (62) seasonal staff
o (57) lifeguards (2019 only due to COVID19 restrictions)
o (19) civil service through (7) assessment centers
Bargained and settled International Association of Fire Fighters (IAFF) CBA prior to
expiration on December 31, 2020.
Completed bargaining with Pasco Police Officers Association (PPOA).
Implemented new Washington Paid Family and Medical Leave law and entitlements.
Assisted in the reorganization of Engineering and Community & Economic Development
to create Development Services and Permit Center.
Assisted in the reorganization of Parks & Facilities Division which used a budget-neutral
approach to add (7) FTEs to provide year-round maintenance services.
Streamlined and enhanced New Employee Orientation and initiated use of PowerDMS.
Created new managers training.
Completed review and organization of Civil Service files to ensure consistent records
management system.
Continued efforts to improve efficiencies through streamlining of hiring practices (E-Verify).
COVID19 REPSPONSE
o Managed Families First Coronavirus Response Act (FFCRA), created personnel
policy to ensure compliance with new employer leave requirements.
o Implemented several temporary personnel policies and procedures and provided
guidance to staff, managers, and supervisors to ensure organizational safety.
o Developed recruitment and interview processes to advance essential positions
while navigating state restrictions.
Promptly managed Employment Security Department (ESD) social security breach.
125
BUDGET NARRATIVE
2021-2022 GOALS
Achieve Society for Human Resources Management (SHRM) professional certifications for
all department staff ensuring professional development commitment and industry best
practices.
Assist in the coordination of comprehensive City-wide training program to include:
o Expanded management and leadership training
o Organizational cultural competency
o Customer service
o Software applications and systems
Conduct review of recruitment practices with a culturally competent lens.
Conduct review, update all job descriptions, and improve accessibility for staff and public.
Complete job analysis of all job classifications.
Bargain Pasco Police Officers Association (PPOA) CBA which expires on December 31,
2021.
Continue to update personnel policies and Pasco Municipal Code with changing state and
federal employment law requirements.
Identify external agency to assist in fulfilling hard to recruit seasonal positions.
Implement electrical safety program.
Train, coach, and empower (5) new Human Resources professionals to ensure their success
and continued satisfaction.
126
Administrative & Community Services
CITY MANAGER
ADMINISTRATIVE & COMMUNITY SERVICES DIRECTOR
INFORMATION SERVICES MANAGER
Network/ Systems Administrator
Database/ Applications
Specialist
Computer & Hardware Specialist
GIS Administrator
GIS Tech
RECREATION SERVICES MANAGER
Recreation Specialist
Department Assistant
Temporary
Employees
FACILITIES MANAGER
Chief Groundsmen
Groundsmen I, II & III
Facilities
Maintenance
Cemetery
Forestry
Park Patrol
Temporary Employees
CITY CLERK
Deputy City Clerk
Administrative
Assistant II
127
ACS 2017 Actual 2018 Actual 2019-2020
Budget
2021-2022
Budget
Revenue
Intergovernmental 19,033 13,533 - 40,000
Charges Goods & Services 250,650 271,868 552,351 452,161
Miscellaneous 70,143 77,243 150,400 138,863
Department Total 339,826 362,644 702,751 631,024
ACS 2017 Actual 2018 Actual 2019-2020
Budget
2021-2022
Budget
Expenditures
Salaries 2,881,021 2,906,899 6,287,266 7,000,784
Personnel Benefits 1,177,701 1,158,693 2,617,821 2,801,993
Supplies 581,223 604,572 1,158,962 1,301,774
Services 2,666,183 2,767,088 5,564,063 7,162,114
Capital Outlays 64,371 53,509 589,702 839,079
Department Total 7,370,499 7,490,761 16,217,814 19,105,744
Library 2017 Actual 2018 Actual 2019-2020
Budget
2021-2022
Budget
Revenue
Miscellaneous 80 30 200 -
Department Total 80 30 200 -
Library 2017 Actual 2018 Actual 2019-2020
Budget
2021-2022
Budget
Expenditures
Supplies 3,857 4,021 9,400 9,400
Services 1,441,692 1,371,873 2,896,418 3,272,456
Department Total 1,445,549 1,375,894 2,905,818 3,281,856
128
SACAJAWEA HISTORICAL STATE PARK
129
Administrative & Community Services Personnel Summary
Number of Employees (FTE)
Position 2017 2018 2019 2020 2021 2022
Admin. & Comm. Services Director 1 1 1 1 1 1
Information Services Manager 1 1 1 1 1 1
Network Administrator 1 1 1 1 1 1
GIS Administrator 1 1 1 1 1 1
Database Administrator 1 1 1 1 1 1
Information Services Tech - GIS 1 1 1 1 1 1
IS Specialist 2 2 2 1 1 1
Database Specialist 1 1 1 1 2 2
Systems Administrator 1 1 2 3 3 3
Legal Secretary/Paralegal 1 1 - - - -
Recreation Services Manager 1 1 1 1 1 1
Facilities Manager 1 1 1 1 1 1
Assistant Facilities Manager 0 0 0 1 1 1
Chief Groundsman 2 2 2 0 0 0
Groundsman I 8.5 8.5 8.5 5 5 5
Groundsman II 1 1 1 3 3 3
Groundsman III 0 0 0 6.5 6.5 6.5
Facilities Lead 0 0 0 2 2 2
Facilities Maintenance I 2 2 1 2 2 2
Arborist 1 1 1 1 1 1
Lead Recreation Specialist 1 1 1 1 1 1
Recreation Specialist 1 1 2.05 2.05 2.05 2.05
City Clerk 1 1 1 1 1 1
Deputy City Clerk 0 0 1 1 1 1
Administrative Assistant II 1 1 1 1 1 1
Department Assistant II 1 1 1 1 1 1
Total 32.5 32.5 33.55 40.55 41.55 41.55
2020 – Reallocated seasonal labor (7 FTE).
2021 - Proposed addition of 1 Database Specialist (1 FTE).
130
ADMINISTRATIVE & COMMUNITY SERVICES
MISSION
The Administrative and Community Services Department provides integral and innovative
services and venues to deliver a variety of services to Pasco residents and staff in support of
exceptional quality of life for the community.
MAJOR FUNCTIONS
Major functions of ACS include:
- City Clerk
- Information Services
- Parks and Facilities
- Indigent Defense
- Real Estate
- Recreation Services
CITY CLERK
As the City’s designated Public Records Officer, the City Clerk oversees the preservation and
protection of the City’s records. The public records 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 municipal records are readily accessible to the public. The City
Clerk’s Office oversees the processing of public records requests, claims for damages, as well
as the recruitment of the City’s Boards and Commission members. The City Clerk supports
City Council Meetings, creates, and maintains minutes, ordinances, and resolutions adopted
by Council.
INFORMATION SERVICES (I.S.)
I.S. delivers the entire underlying technological support for all city departments and
functions, as well as the provision and support of technological interface with the
community. I.S. is not only responsible for the City’s computer and telecommunications
systems, but also the development, implementation, and maintenance of all automated
municipal information applications including GIS, remote access points for traffic, utility
monitoring, and Supervisory Control and Data Acquisition (SCADA) support for multiple
civic operations plants and infrastructure (irrigation, water, wastewater, and agricultural re-
use water).
PARKS AND FACILITIES
Responsible for maintaining over 400,000 square feet of buildings throughout the city limits
including City Hall, the 1st Avenue Center, the Martin Luther King Center, the Pasco Boat
Basin, Gesa Stadium, and Sun Willows Golf Course. Also responsible for maintenance of all
city parks, trails, and boulevards and associated infrastructure throughout the year.
Additional administration of the cemetery, urban forestry, and park rangers is within this
division.
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RECREATION SERVICES
Responsible for the operation and implementation of recreational venues and activities in the
community including the management of Memorial Pool and Softball Complex, senior
programs, youth and adult sports leagues, and after school programs. Additionally, recreation
manages and interfaces with all sports tournaments in Pasco, events such as the Lampson Cable
Bridge Run, movies in the park, Winterfest, and cooperates on numerous other events with
community groups.
2019-2020 KEY ACCOMPLISHMENTS
CITY CLERK
Implemented electronic public records request platform improving compliance tracking,
delivery capabilities, and response times.
Completed reorganization of the City Clerk’s Office including recruitment of new City
Clerk and reallocated departmental FTE to fill much needed Deputy City Clerk to
manage increased public disclosure requests such as newly implemented police body
worn camera.
Assumed recruitment process of the City’s boards and commissions to provide consistent
procedures and future member database; 22 members appointed or reappointed in
2020.
Updated Public Records Request Policy to effectively meet changed public disclosure
climate.
Assisted in the City Council meeting process during COVID19 pandemic including: virtual
meeting process, review of issuance of emergency orders, development of new
administrative orders, meeting notifications, remote work sites, and virtual recruitment of
board and commission members.
Completed annual Joint Legislative Audit and Review Committee’s (JLARC) public
records requests for the years of 2018 and 2019.
Researched and identified alternative public records requests platform to provide
additional efficiencies for the processing public records requests, maintain required logs
and provide the reporting module required by JLARC.
Audited compliance of Open Government Trainings Act Training for board and
commission members and implemented procedure to achieve and maintain compliance.
INFORMATION SERVICES (I.S.)
Implementation and expansion of technology to support remote work force for
continuity of operations for COVID19 response including hardware, software, remote
access, and remote service assistance.
Technology services and support for multiple Emergency management stand-up
operations for the City and multiple jurisdictional needs.
Expansion of Enterprise Geographic Information System (GIS) to support COVID19 data
collection, management, and dashboard to track and assist daily management decision
processes.
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Planned new construction technology for: Fire Stations 81, 82, 83 and 84; City Facilities
Shop; Peanuts Park; Animal Shelter; and Lewis Street Overpass.
Expanded Fiber network connectivity to traffic-controlled intersections along 20th Ave,
Oregon Ave, and Lewis Street Corridors to allow remote traffic management control.
Upgraded SCADA control systems at two lift stations, water supply intake, and reuse
plant to allow improved connectivity, monitoring, and operator control.
Completion of 2020 Aerial Flyovers, updated imagining to City departments for
informational, planning, enforcement, and development purposes.
Remodel/rewiring of City Hall, included multiple phased support of additional network
data/wire closets, expansion of fiber optic connectivity, and increased network
throughput onsite/datacenter, Wi-Fi access point expansion, and office/equipment/staff
relocations.
Implementation of Enterprise Security Camera Control System to include all building
security cameras/locations and traffic control cameras on a single unified system to allow
multiple user types onsite and remote access as required for operations.
Collaboration with Franklin PUD to expand public Wi-Fi internet access into underserved
areas to help support COVID19 remote schooling needs.
PARKS AND FACILITIES SERVICES
Awarded $960,000 competitive RCO Grant for the replacement of the existing boat
launch, dock, and park restroom at Schlagel Park. This project is the beginning of several
revitalization projects slated for the area between the Port of Pasco and the City of
Pasco.
Complete vital Cemetery Improvements, including:
o Rebuilt Baby Memorial Garden by providing new sidewalks, landscaping and
expansion of plots.
o Addressed ADA needs including new wider sidewalks at the Veterans Memorial and
added new funeral service area to hold ADA friendly services.
o Built Memorial Gardens, installed benches, and designed future Veterans of All Wars
and Service Animal memorials.
Completed City Hall Remodel.
Facility Assistance for Other Departments including:
o Fire Department (Burn Prop, Scuba Tank Refilling Station, Admin Building HVAC
upgrades, and new COVID19 Testing center)
o Police Interview Rooms were upgraded, storage outbuildings installed, and gates
replaced to improve security of City assets.
o Public Works remodel of administration office area and front office, installed doors
for Water, upgraded HVAC systems for Water, Operations and the Treatment Plant,
prepared building with electrical for vehicle lifts.
Updated landscape at multiple locations, including: Multi Model, City Hall, Cemetery
Office, 20th Ave, Welcome to Pasco signs, and bike trailheads.
COVID19 assistance, including: prepared MLK as decontamination facility; installed
Plexiglas shields for all departments; installed higher MERV rated filters; established
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supply center for all departments; and provided decontamination needs for all
departments.
Facilities Reorganization: Reallocated annual budget for seasonal labor to hire (7)
permanent FTEs to provide higher level of service year-round.
RECREATION SERVICES
Through public engagement process, designed and bid Chapel Hill neighborhood park
and Phase 1 of the A Street Sports Complex.
Held CommUNITY Senior Picnic with over 900 participants and brought in over $11,000
of sponsorships for event.
Developed and sent out community Parks and Recreation survey
Received Scholarship funding through CDBG for up to $4,000 for programs
Started Summer Movie Series – Movies shown on the 3rd Friday each of June, July and
August with an average attendance of over 100 people
Partnered with the Mid-Columbia Libraries to host two events in Memorial Park with an
attendance of over 250 at each.
Received $350,000 RCO Youth Athletic Facilities Grant for the development of Phase 1
of the A Street sports complex.
Held successful Grand Old 4th of July Celebration with an estimated 20,000 people in
attendance at the parade (2019).
Held successful Lampson Cable Bridge Run with 2,099 registered participants.
Partnered with Kennewick and Richland to hold the Tri-Cities Carpool Cinema, a drive-in
style movie series. We had over 300 cars in attendance in Pasco. Received $1,500 each in
sponsorship from Numerica and Windemere. (COVID19 Program)
Held first ever HalloWeekend Cinema, Drive-in Movies with approximately 130 cars in
attendance. Received $2,600 in sponsorship assistance.
Published (13) weeks of Staycation daily educational and active virtual activities for
residents to participate in during school closure. (COVID19 Program)
Successfully converted annual Grand Old 4th of July Celebration into a virtual and self-led
celebration. (COVID19 Program)
Established ongoing COVID19 PPE distribution for the City. (COVID19 Program)
Cross-trained staff to support Finance-Customer Service and Municipal Court. (COVID19
Program)
Assisted Ben Franklin Health District with masking surveys throughout to curb COVID19
cases regionally. (COVID19 Program)
Held (3) successful virtual running and multi-sport challenges to help keep people healthy,
active, and outdoors. (COVID19 Program)
BUDGET NARRATIVE
The Administrative and Community Services Department will be furthering its annual
community impact in the 2021-2022 biennial budget. Each goal, priority, and action item is
intended to implement and serve the City Council and Pasco community goals of Quality of
Life, Financial Sustainability, Economic Vitality, and Community Identity. The ACS department
houses diverse areas of focus, comprising mainly of external services such as Indigent Defense,
Parks, and Recreation, city Facilities and venues, and vital underlying infrastructure support
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such as Technology and Information Services, and Public records stewardship through the
Pasco City Clerk’s office. Our focus will remain on identifying the baseline data to assess our
current service levels in all programs. Following this, we will utilize this information to create
and maintain programs and service levels that find a balance between current resource
allocation and service to our residents. From this, all new programs, projects, and facilities will
be carefully proposed and completed in a manner conforming to the city’s mission.
Through the past two years, ACS has improved service delivery for public records with the
establishment of a new online submittal system. Additionally, ACS was able to reallocate a
position to establish a Deputy City Clerk position, which enabled better service delivery and
additional stewardship of our legal requirements. Information services was able to add
additional staff members and enhance existing positions to provide for greater level of service
and additional expertise for the community. Recreation continued their program delivery,
including new festivals such as Winterfest, as well as putting on a very success regional senior
luncheon that saw record attendance. In early 2020, the City Council approved the addition
of seven full=time employee to the Parks and Facilities division (reallocated from the season
staff budget) in order to provide more permanent and year round service to our parks and
facilities. Additionally, comprehensive and profound strategic planning was conducted for the
Information Services division, as well as internal assessment of service delivery across the
department.
In the coming biennium, ACS intends to grow its facilities, services, and programs. The
construction of long awaited parks such as Chapel Hill and the A Street Sporting Complex will
be underway, as well as assessments of our current facilities and a look at the future in planning
for the locations of the new Community Center and the NW Community Park.
IS intends to grow and establish additional means by which technology can service our
growing city and staff, as well as look at how technology help in the enhancing delivery of
secure service to both internal and external customers.
The City Clerk’s office continues to grow its outreach and will be focused on continual service
of the public records requests and enhancing the Boards and Commissions’ skillsets in order to
better improve their service to the City and the community.
Recreation will continue to provide standard services for sports leagues, after school programs,
and senior services, as well as continue to find ways to enhance and improve community
events such as the Grand Old 4th of July and the Lampson Cable Bridge run.
ACS
Addition/subtractions from the budget to meet a certain goal
‐ Facilities Assessment (General Fund):
o $100,000 for a comprehensive assessment for the location of a new community
center in addition to an analysis of all existing facilities
Goal: Financial Sustainability, Quality of Life, Economic Vitality,
Community Identity
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‐ Parks Master Plan (General Fund):
o $125,000 for a comprehensive update to the Parks and Recreation Master Plan.
Goal: Financial Sustainability, Quality of Life, Economic Vitality,
Community Identity
‐ Police Training Facility Assessment (General Fund):
o $50,000 to assess the Police Training Facility
Goal: Financial Sustainability, Community Safety, Community Identity
‐ Implementation of Building, Permitting, and Fire Inspection Software Replacement
(General Fund)::
o $250,000 for complete software replacement
Goal: Financial Sustainability, Quality of Life, Economic Vitality,
‐ Renewal of Microsoft Enterprise Agreement Contract and Office 365 Implementation
(General Fund):
o $147,000 annually
Goal: Financial Sustainability
‐ Implementation of Secondary Check Scanning System (General Fund):
o $20,000 To expand and improvement financial sustainability
Goal: Financial Sustainability
‐ Addition of 911 Citizen Survey Response App (General Fund):
o $40,000/for two years
Goal: Quality of Life, Community Safety
‐ Police Community Room ADA Video/Audio Upgrades (General Fund):
o $21,000 one time
Goal: Quality of Life, Community Safety
2020-2021 GOALS
ADMINISTRATION
Conduct strategic plan for Parks and Facilities
Conduct Strategic plan for Recreation Services
Comprehensive update to Parks and Facilities Master Plan
Complete location Assessment for Community Center
Work with the Pasco Public Facilities District on ballot initiative for Aquatic Center
Complete construction of new Animal Shelter
Audit departmental files and documents including:
Storage boxes at CI
Office file cabinets
Archive and develop a tracking system for all ACS Contracts/Agreements
Audit City Clerk’s Vault and develop tracking system
CITY CLERK
Implementation of the replacement Public Records Requests software platform. The new
software program is used by a majority of cities and other public entities throughout
Washington State and will afford consistency from one agency to another assisting
requesters.
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Implement a City-wide records management program, review and dispose of backlogged
records; set up records retention policies for timely destruction – following the Washington
State Archivist’s Records Retention Schedules.
Update enterprise content management software (Laserfiche) to meet City-wide records
management needs including a “scan and toss” policy.\
Establish a City-wide electronic signature (E-Signature) policy.
Create or purchase a database for the management of the boards and commissions
members.
Create an on-boarding training for new board and commission members.
Create an annual training schedule for current board and commission members to develop
their skills as effective board/commission members.
Continued professional development of the City Clerk’s Office staff to ensure that staff is
up-to-date on the requirements and laws affecting public records, records management,
and imparting that training with other staff, boards and commissions members, etc.
Refine and standardize City Council and boards and commission agenda packets.
INFORMATION SERVICES (I.S.)
Replacement of building permit, fire inspection, and code enforcement system (CRW Trak-
it) with application using the latest technology, improved financial integration, better staff
field access, enterprise reporting, dashboard capabilities, and online permitting and
payment potential.
Enterprise wide implementation of Microsoft Office 365, including standard office suite,
expanded productivity applications, and cloud based email to improve continuity of
operations.
Implementation and conversion support for the New World\Tyler replacement Utility
Billing System.
Enterprise implementation, upgrade, and support of police Axon Taser, body camera, and
in-car camera system.
Implementation of Locution Fire Station Dispatch Alerting System at all four fire stations.
Implementation of video arraignment and remote hearing system at Pasco Municipal Court
via partnership with existing Franklin County system.
Completion of Geodetic Control Point Survey to update, replace, or locate survey control
points within the city’s growth boundary to improve overall mapping, data collection,
development and construction projects to support continued growth.
PARKS AND FACILITIES
Complete construction A Street Sports Complex (Council Goal – Quality of Life #3)
Complete construction of the Chapel Hill Park
Complete construction of restroom/concession building at Highland Park
Complete Schlagel Park/Pasco Boat Basin project
Purchase land for NW Community Park
Establish baseline parks, boulevard, and facility data to determine future resource needs
and allocation.
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RECREATION SERVICES
Work together with PD to construct 2 to 4 Mini-pitch soccer courts (Council Goal –
Quality of Life #3)
Transition the Grand Old 4th of July Parade to a new longer route to accommodate the
growing number of spectators. (Council Goal – Economic Vitality #7)
Work with HAPO Center staff and others to host the Barn Burner Community Event.
(Council Goal – Community Identity #2)
Work with USTA and community groups to design and come up with a plan for the
development of tennis/pickleball courts in west Pasco
Continue 2020’s successful Halloween events in 2021 and beyond. (Council Goal –
Community Identity #2)
Institute offering (2) virtual challenges per year. (Council Goal – Community Identity #2)
Book and hold at least twenty (20) baseball/softball tournaments per year at the Pasco
Sporting Complex and other City owned fields. (Council Goal – Economic Vitality #7)
Expand youth Recreation Services sports league participation from 600 to 800+ per year.
Coordinate with Franklin Irrigation District, HOAs, and gas company to design and solidify
a path forward to add 10+ miles of additional non-motorized run/bike trails (Council Goal
– Quality of Life #1)
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Community & Economic Development
CITY MANAGER
COMMUNITY & ECONOMIC DEVELOPMENT DIRECTOR
CITY ENGINEER
Engineering Tech 3 Construction Manager
Construction Inspector
BLOCK GRANT ADMINISTRATOR SENIOR PLANNER
Associate Planner
Planner 1
INSPECTION SERVICES MANAGER
Code Enforcement Officers
Building Inspectors
Permit Technicians
Plans Examiner
Administrative Assistant II
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CED 2017 Actual 2018 Actual 2019-2020
Budget
2021-2022
Budget
Revenue
Licenses & Permits 1,431,927 1,516,484 2,700,000 3,684,978
Intergovernmental - 5,000 - -
Charges Goods & Services 363,267 410,454 836,000 892,412
Miscellaneous - 860 - -
Department Total 1,795,194 1,932,798 3,536,000 4,577,390
CED 2017 Actual 2018 Actual 2019-2020
Budget
2021-2022
Budget
Expenditures
Salaries 1,010,589 974,261 2,124,921 3,676,145
Personnel Benefits 463,719 441,715 982,772 1,578,534
Supplies 18,279 18,035 51,049 60,000
Services 255,465 462,486 719,603 1,049,968
Capital Outlays - 19,904 - -
Department Total 1,748,052 1,916,401 3,878,345 6,364,647
Community & Economic Development Personnel Summary
Number of Employees (FTE)
Position 2017 2018 2019 2020 2021 2022
Community Development Director 1 1 1 1 1 1
City Engineer* 0 0 0 1 1 1
Associate Engineer 0 0 0 1 1 1
Engineering Tech III* 0 0 0 2 2 2
Construction Manager* 0 0 0 1 1 1
Inspection Services Manager 1 1 1 1 1 1
Construction Inspector* 0 0 0 3 3 3
Senior Planner 1 1 1 1 1 1
Associate Planner 2 1 1 1 1 1
Plans Examiner 1 1 1 1 1 1
Building Inspector 2 2 2 2 2 2
Planner 1 - 1 1 1 1 1
Lead Code Enforcement Officer 0 0 0 1 1 1
Code Enforcement Officer 5 5 5 4 4 4
Administrative Assistant II 1 1 1 1 1 1
Permit Coordinator 2 2 2 3 3 3
Department Assistant II 0 0 0 0 0 0
Total 16 16 16 25 25 25
2020 – Development Review division was moved from Public Works to CED (8 FTE).
No change proposed from 2020 to 2021.
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COMMUNITY & ECONOMIC DEVELOPMENT
MISSION
The Department 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 Community Planning,
Engineering Development Review, Economic Development, Inspection Services and
Community Development Block Grant divisions for the City of Pasco.
ECONOMIC DEVELOPMENT
Fosters growth of existing business, attraction of new business 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/ENGINEERING
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); Administration of the City’s
Development Standards and Long Range Utility and Transportation Plan.
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.
2019-2020 KEY ACCOMPLISHMENTS
Provided continued public outreach, education and community support by participating
in Block Watch and Landlord/Tenant organization presentations that focused on Code
Enforcement, Chronic Nuisance Ordinance, building permit and fire safety inspection
process.
Initiated and supervised emergency abatements minimizing public safety risks from illegal
occupation of dilapidated and burned structures, and secured premises preventing unlawful
entry.
Implemented a revised Development review process with Planning, Fire, Engineering and
applicable agencies which provides greater consistency and greater integration of city
development regulations for applicants of projects.
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Incorporated development review engineering staff into the department to form a one-
stop permitting center to speed review times and better coordinate city review of
development proposals.
Worked extensively with the Port of Pasco in the development of a new zoning
classification for the marine for Osprey Pointe area, efforts are expected to result in
facilitated private investment into a mixed-use environment on Port of Pasco controlled
land.
Completed Phase I of sign code revision process which focused on the regulation structure
and reading characteristics to provide a document that is much more intuitive and user
friendly.
Completed two-thirds of the underrepresented communities grant and historical inventory
process, which documented the physical and social contributions of the African American
community to Pasco’s history. Received an Association of Washington Cities Award for the
effort. Approximately one third of the inventory is yet to be completed pending relaxation
of COVID19 restrictions.
Completed the Urban Area expansion and the Comprehensive Plan document production
and Environmental Impact Statement (EIS) which analyzed alternatives for expansion of
the Urban Area and develop the goal and policy document, including technical support
for the City’s Comprehensive Plan.
Implemented full use of the Hearing Examiner system for permit and project review which
has resulted in a much more focused approach to project permitting and has reduced the
City legal exposure for the same.
Implemented the CDBG/CV Coronavirus Aid, Relief, and Economic Security (CARES) business
assistance grants which utilized federal block grant monies to provide business assistance
for those local businesses that have experienced adverse impacts related to COVID19
pandemic.
Received a state grant for reimbursement of staff efforts related to providing increased
affordable housing options within the Pasco Municipal Code (PMC).
BUDGET NARRATIVE
Additions to the Budget to meet a certain goal (Downtown Revitalization and development
of a Comprehensive Economic Development plan)
Downtown Master Plan/Sign Code Update; Phase II Sign Code revisions and Economic
Development Plan (estimated at $65K and $50K and $50K respectively)
Additions to the Budget to meet a certain goal (Promotion of the community as a desirable
place for commercial/industrial development and predictability in project review)
Funding requested to continue to Phase II of the Development Regulation analysis ($20K
with additional funding provided by Public Works and Water/Sewer Funds)
Reflects incorporation of Development Review Services (Engineering staff) into
Community and Economic Development Department to improve coordination and
efficiency (increased budget amounts from previous years for personnel/supplies/training)
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Additions to the Budget to meet a certain goal (Quality of Life -- overall Council Goal)
Funding requested to develop and implement a Housing Capacity Plan to analyze areas
to focus the state sales tax set-aside for increasing housing affordability (estimated at
$40K)
The Planning Commission and Council will also see a series of code revisions proposed in
the coming year for:
Increased housing affordability through efforts stemming from HB 1923 and HB 1406
Revisions to development regulations relating to Street Connectivity (Council Goal –
“Promote a highly functional multi-modal transportation system”)
Completion of the Broadmoor Master Plan (Economic Vitality)
2021-2022 GOALS
Initiation and completion of the Downtown Master Plan coordinating both the Phase II
effort for the City sign code and the public art policy that is expected to be formulated in
consultation with the recently appointed Arts and Culture Commission.
Initiate and complete Phase II of the sign code revision, which will focus on areas specific
regulations recognizing the diversity of signage needs within the community.
Complete the phase two review of the City development regulation analysts and
overhaul which is analyzing all development review chapters of the PMC and organizing
for increase readability and consistency.
Initiate and complete a housing capacity plan which emphasizes city’s review of the
HB1406 “funding source” a existing sales tax “set aside” for increasing affordability and
housing options within the community.
Facilitate a smooth transition with upcoming State Building and Energy Code update
with the construction industry and the community by continued outreach and
communication.
Complete integration of Development Review functions into the One-Stop Permit Center
to fully implement the “one-stop” concept of permitting for the private development
community.
Develop and implement a Rental Rehabilitation Program with HOME funds in
coordination and consultation with Code Enforcement activities.
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Finance
CITY MANAGER
FINANCE DIRECTOR
FINANCE MANAGER
CUSTOMER
SERVICE MANAGER
Accounting Clerk
Department
Assistant II
LEAD ACCOUNTANT
Staff Accountant
Department Assistant II Procurement Specialist Payroll Specialist Systems Adminstrator
Administrative Assistant II
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Finance 2017 Actual 2018 Actual 2019-2020
Budget
2021-2022
Budget
Revenue
Charges Goods & Services 478,230 442,786 883,000 632,423
Miscellaneous - - - -
Department Total 478,230 442,786 883,000 632,423
Finance 2017 Actual 2018 Actual 2019-2020
Budget
2021-2022
Budget
Expenditures
Salaries 998,242 1,048,405 2,355,613 2,716,164
Personnel Benefits 433,731 464,202 1,036,854 1,044,967
Supplies 26,755 33,604 38,842 38,194
Services 737,582 724,295 1,674,564 1,737,143
Capital Outlays - - - 30,000
Department Total 2,196,310 2,270,506 5,105,873 5,566,468
Finance Personnel Summary
Number of Employees (FTE)
Position 2017 2018 2019 2020 2021 2022
Finance Director 1 0.9 0.9 0.9 0.9 0.9
Finance Manager - - - 1 1 1
Customer Service Manager 1 1 1 1 1 1
Lead Accountant 2 2 2 1.25 1.25 1.25
Systems Administrator - - 1 1 1 1
Staff Accountant 3 2.9 2.9 2.9 2.9 2.9
Procurement Specialist - 1 1 1 1 1
Payroll Specialist - 1 1 1 1 1
Accounting Clerk 1 1 1 1 1 1
Administrative Assistant II - 1 1 1 1 1
Department Assistant II 8 7 6 5 5 5
Total 16 17.8 17.8 17.05 17.05 17.05
2020 - Business and Rental Licensing position moved from Finance to CED (1 FTE).
Staff accountant funded by Ambulance and General Fund (75%/25%) was added (1 FTE).
No change proposed from 2020 to 2021.
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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, payroll, and customer
service/utility billing.
ACCOUNTING
Accounting staff are responsible for many functions, including: Accounts Receivable and
Payable, Budget, Capital Improvement Plan, Comprehensive Annual Financial Report,
Investments, General Accounting, Analysis, Grant Reporting, Local Improvement Districts
(LID’s), and Debt Service.
CUSTOMER SERVICE/UTILITY BILLING
Customer Service/Utility Billing bills customers for City utilities, facilitates business and dog
licensing and provides central cashiering for all City services. All functions associated with
billing and collection for City utilities are accounted for in this division.
PAYROLL
Payroll is responsible for accurate processing of submitted timesheets, management of leave
accruals, payments of taxes to Internal Revenue Service (IRS), Department of Revenue (DOR),
Labor and Industries (L&I), and Employment Services Department (ESD).
2019-2020 KEY ACCOMPLISHMENTS
ACCOUNTING
Hired Systems Administrator with vacant accounting staff position to meet technological
demands of Finance Department.
Created a comprehensive and robust financial report dashboard to:
o Provide user friendly, accurate, and detailed financial data
o Facilitate large scale and long-term data analysis
o Increase efficiency
o Increase transparency
Established a robust procurement system module within the City’s financial system to
streamline procurement processes to increase efficiency, transparency, and standardization.
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Implemented Comprehensive Annual Financial Report (CAFR) software to accommodate
City’s increasing financial complexity and migrate from the current process with Microsoft
Excel that is manual and prone to errors.
Completed successful implementation of Chapel Hill LID and identified appropriate LID
management structure. Replacement of Permitting and Planning software will complete
the creation of the management structure.
Issued LTGO and revenue bonds at historically low rates, saving the City significant sum in
debt service. Maintained City’s revenue bond ratings during a worsening pandemic.
Refunded existing bonds and refinanced them with lower interest rates to save $1.3 million
in debt service costs.
Implemented Phase II of strategic plan for the department. Proactive decision making
utilizing the knowledge gained, and tools built in the last four years to support the City
and its residents in an optimal manner.
CUSTOMER SERVICE/UTILITY BILLING
Participated in implementation of AskPasco, City’s 311 system to improve customer service
and provide a central avenue for residents and visitors to engage with the City. This
implementation is currently ongoing and is expected to be rolled out to all residents at the
beginning of 2021.
Identified replacement for aging Utility Billing Software which no longer provides updates
or enhancements to the program. Implementation for the new system will begin in 2022
to ensure sufficient allocation of resources to the project for a successful implementation.
Created a comprehensive operation manual to include fiscal policies as well as operating
procedures to improve department succession planning ensuring optimal and continuous
operation. This process is ongoing.
Changed operational structure to continue undisrupted customer service assistance during
the pandemic.
PAYROLL
Implemented employee self-service system to allow employees access to their payroll
information and request changes online. Made payroll processes for the department and
all staff more efficient and transparent.
Implemented electronic timesheet to optimize payroll, reduce errors, and increase
efficiency for staff across all departments. This process is currently ongoing and will be
completed by 1/31/2021.
BUDGET NARRATIVE
Addition/ subtractions from the budget to meet a certain goal:
Implementation of Utility Billing System (Utility & Ambulance Fund) – Budget addition of
$135,000 to replace aging utility billing system.
o Goal: Financial Sustainability - Regular evaluation of services and programs to
confirm importance to community, adequacy, and cost-benefit; Instill and promote
an organizational culture of customer service across all business lines.
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Self-service Kiosks (Utility Fund) – Budget addition of $30,000 to install kiosks to provide
24 hours, major payments modes, and all local utility providers for wrap around service.
Partnership with local utility providers will allow for multiple location but investment on
just one site. This will also allow the City to plan for emergency situations like COVID19
where customers will have physical locations to make payments.
o Goal: Financial Sustainability - Instill and promote an organizational culture of
customer service across all business lines; Regular evaluation of services and
programs to confirm importance to community, adequacy, and cost-benefit;
Ongoing evaluation of costs, processes and performance associated with delivery
of City services including customer feedback and satisfaction, staffing, facilities and
partnership opportunities.
Cost Allocation Study: Budget addition of $20,000 in order to update financial modeling
o Goal: Financial Sustainability - Continuation of cost of service/recovery targets in
evaluating City services; Regular evaluation of services and programs to confirm
importance to community, adequacy, and cost-benefit.
Water and Sewer Rate Study (Utility Fund): Budget addition of $75,000 to update water
and sewer rates study
o Goal: Financial Sustainability - Continuation of cost of service/recovery targets in
evaluating City services; Regular evaluation of services and programs to confirm
importance to community, adequacy, and cost-benefit.
Back up for Payroll Function (General Fund): No budget impact. Allocate Administrative
Assistant position for the Finance Department to Payroll function to ensure that City has a
consistent backup to one of the most important function internally (paying employees)
and externally (reporting income and paying taxes to IRS, DOR, L&I, ESD etc.)
o Goal: Financial Sustainability - Ongoing evaluation of costs, processes and
performance associated with delivery of City services including customer feedback
and satisfaction, staffing, facilities and partnership opportunities.
Tableau (General Fund): Budget addition of $3,000 to create performance dashboard and
data visualization of financial reports for effective interpretation.
o Goal: Financial Sustainability - Ongoing evaluation of costs, processes and
performance associated with delivery of City services including customer feedback
and satisfaction, staffing, facilities and partnership opportunities.
2021-2022 GOALS
ACCOUNTING
Continue towards full implementation of the City’s Financial System and stabilization of
the program to prolong its usage.
Create dashboard for data visualization to facilitate operations across the City.
Partner with Fire Department to synchronize scheduling and time accounting processes.
Continue evaluating debt structure to identify opportunity for savings.
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Model the City’s cash flow needs to maximize investment opportunities. This is a long-
standing goal that was dependent on our ability to create the financial dashboard that
could provide us with necessary data. With the successful completion of the financial
dashboard, we expect to complete this task during 2021-2022 biennium.
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 Complete rate study for water and sewer services
o Review critical rates for cost of service vs. recovery and equitability
o Complete update of Cost Allocation study to ensure proper allocation of overhead
charges across all funds
Research market factors and issue bonds at ideal market conditions to maximize City’s
finances. Maintain City’s AA- ratings for Revenue and General Obligation bonds.
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. The model is
complete, but COVID-19 pandemic has introduced the need to reevaluate base
assumptions.
Create comprehensive Finance Manual to include fiscal policies as well as operating
procedures to improve department succession planning ensuring optimal and continuous
operation.
Create robust interdepartmental work order system to maximize internal city resources
and ensure accurate accounting of cost.
Participate in implementation for replacement of permitting software system replacement.
Work on goals identified within Phase II of strategic plan for the department. Proactive
decision making utilizing the knowledge gained, and tools built in the last four year to
support the City and its residents in an optimal manner.
CUSTOMER SERVICE/UTILITY BILLING
Successful implementation of the Utility Billing system.
Provide standalone kiosks capable to taking major forms of payment methods. Partner
with local utility providers to allow for customers to pay for any utility payments within
the kiosks, increasing payment options for customers and decreasing the cost of such service
for the utility providers.
Participate in and support city-wide customer service plan efforts.
Continue support to customers with increased focus on customers impacted by COVID-19
pandemic.
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.
PAYROLL
Support City’s electronic timesheet and self-service program.
Address staffing issues. Currently Payroll department is staffed by one person – a risk in
terms of financial process and operational resiliency.
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Identify and implement process improvements to increase efficiency, capacity, and
accuracy.
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Police
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Police 2017 Actual 2018 Actual 2019-2020
Budget
2021-2022
Budget
Revenue
Licenses & Permits 13,763 14,366 30,000 30,000
Intergovernmental 86,738 117,904 498,328 442,724
Charges Goods & Services 431,447 437,991 877,000 853,573
Fines & Penalties 660,277 836,748 1,590,000 2,336,820
Miscellaneous 660,277 836,748 1,590,000 2,336,820
Department Total 1,852,502 2,243,757 4,585,328 5,999,937
Police 2017 Actual 2018 Actual 2019-2020
Budget
2021-2022
Budget
Expenditures
Salaries 8,274,589 8,579,694 18,055,740 20,386,144
Personnel Benefits 2,909,240 2,897,442 6,306,434 6,708,146
Supplies 283,678 362,404 696,040 859,351
Services 5,010,759 4,862,814 10,465,970 9,343,735
Capital Outlays 10,297 51,164 - 8,500
Department Total 16,488,563 16,753,518 35,524,184 37,305,876
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Police Personnel Summary
Number of Employees (FTE)
Position 2017 2018 2019 2020 2021 2022
Police Chief 1 1 1 1 1 1
Deputy Police Chief - 1 1 1 1 1
Captain 3 2 2 2 2 2
Sergeant 10 10 8 8 8 8
Sergeant - Detective 0 0 1 1 1 1
Sergeant - SCU 0 0 1 1 1 1
Police Officer 50 50 51 51 51 51
Police Officer - C.O.P.S - 4 4 4 4 4
Police Officer - Detective 7 7 6 6 6 6
Police Officer - DEA/VCTF Detective 2 2 2 2 2 2
Police Officer - METRO Detective 1 1 1 1 1 1
Police Officer - SCU Detective 4 4 4 4 4 4
Crime Specialist - Analyst 1 1 1 1 1 1
Crime Specialist - Domestic Violence 1 - - - - -
Crime Specialist - Evidence 1 1 1 1 1 1
Lead Police Services Specialist 1 1 1 1 1 1
Police Services Specialist 4 4 4 4 4 4
Accreditation Program Coordinator - - 1 1 1 1
Administrative Assistant II 1 1 1 1 1 1
Administrative Assistant I 1 1 1 1 1 1
Total 88 91 92 92 92 92
No change proposed from 2020 to 2021.
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POLICE
MISSION
We are dedicated to serving our community with excellent law enforcement services.
Vision – We will ensure Pasco is a safe place to work, live, and visit. We will do this by
engaging with our community to strengthen their trust in us. We will maximize technology
and best practices to solve crime and make Pasco a safer community. We will create a culture
for our employees to maximize their talents and will recognize their value in accomplishing
our mission
Values –
Passion: We are passionate about policing Pasco with the highest of ethics and integrity
while being transparent with our community.
Pride: We take pride in our department and the professional service we provide that
instills confidence from the community.
Service: We serve our diverse community by treating everyone with dignity and respect
while honoring our oath with humility and empathy
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 providing administrative support for police records, evidence and property, crime analysis, and
department leadership. The department is fully committed to community-oriented policing and has
adopted this proven policy philosophy.
Special services the department provides are, major crime investigations, canine, Area
(neighborhood) Resource Officers, School Resource Officers, Street Crimes Investigators,
SWAT, METRO drug unit, and detectives assigned to task forces including FBI, DEA and U.S.
Marshalls. In addition, the police department provides community policing services such as
Coffee with a Cop, Citizen's Academy (English and Spanish) and a robust platform on social
media to engage with the community.
2019-2020 KEY ACCOMPLISHMENTS
Achieved national accreditation through Commission of Accreditation for Law
Enforcement Agencies (CALEA) as well as state accreditation through Washington
Association of Sheriffs and Police Chiefs (WASPC). This gives Pasco the unique qualification
of being only the second law enforcement agency in Washington State to hold dual
accreditation.
The OverDose “OD” Mapping computer-based system is fully operational within the
department. This data provides surveillance data across jurisdictions by tracking related
overdose deaths and providing strategic analysis across jurisdictions.
Homeless Liaison Officer (HLO) program has been deployed to assist in the reduction of
people experiencing homelessness and provide resources to supportive services rather than
incarceration in order to reduce negative police interactions.
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Mental Health Professionals have been embedded within the Field Operations Division
and are available on call 24/7 for crisis response.
Police Department personnel worked directly with Lourdes to complete an exercise to
develop and deliver Mass Causality Response Training to Lourdes Health employees and
identify areas of improvement.
A partnership created to enhance offender accountability with the Department of
Corrections (DOC) by bringing two Community Correction Officers into the Street Crimes
Unit.
Created policy and procedure in conjunction with the City Clerk’s office on the handling
of all Body-Worn Camera video requests.
Completed records management of backlogged police records which resulted in the
elimination of (10) years of records in accordance with the Washington State Archivist’s
Records Retention Schedules.
Reduced duplication of records for all police (current, past, and not hired) personnel
background files in conjunction with Human Resources Department.
BUDGET NARRATIVE
1. Addition/ subtractions from the budget to meet a certain goal
Addition:
o Strategic Master Plan: Budget addition of $120,000 requested in order to evaluate
the future service levels of the department to insure sustainability, public safety,
and crime control over the next 5-10 years.
Goal: Financial Sustainability, Community Safety, Community Identity
o Axon Officer Safety Plan: Bolstering current programs (BWC, Taser, DVR) the
department already maintains, bringing these programs on one evidence storage
platform to create consistency, accountability and transparency. 2021-2022
budget reflects moving funds that were previously allocated in the equipment
replacement.
Goal: Financial Sustainability, Community Safety, Community Identity
Subtraction:
o Inmate Lodging: 2021-2022 overall budget reduction of $825,000 in inmate
lodging expenses. This is primarily due to expected inmate booking restrictions
throughout 2021 due to the COVID pandemic.
o Inmate Medical Costs: 2021-2022 overall budget reduction of $86,000, due to
newly established medical billing process (all invoices coded at Medicaid rate of
pay) and continued billing agreements with local medical providers.
o Overtime Costs: Captain Parramore created shift minimums that have significantly
reduced annual overtime costs within the Field Operations Division.
2. Projects or programs planned to be accomplished with 2021-2022 budget
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Programs:
o Interview Now: Modern recruitment tool that offers candidate management and
communication technology.
Goals Addressed: Community Identity
o Unmanned Aircraft System: Training and implementation of “UAS” program in
order to assist with crime scene documentation, public relations and enhance
officer and public safety.
Goal: Community Safety, Community Identity
o Spidr-Tech: Program to allow residents using cellular phones that request police
service, in non-emergent calls, to be notified to the status of their call as well of
allow the person to complete a customer service survey at the end of the police
contact.
Goals Addressed: Community Safety, Community Identity & Financial
Sustainability
2020-2021 GOALS
Develop Comprehensive Police Strategic Plan through a transparent process to evaluate
future service levels of the department in order to insure sustainability, public safety, and
crime control over the next 5-10 years.
Utilize Homeless Liaison Officers to partner with social services and other local service
providers to reduce persons experiencing homelessness in the Pasco community.
Look for sustainable funding opportunities to continue partnership with Lourdes Health
Services for embedded Mobile Outreach Professionals.
Continue community engagement opportunities such as; social media platform, Coffee
with a Cop, Citizen’s Academy and multiple Block Watch groups.
Implement Spidr-Tech platform to evaluate customer service level and increase automated
communications with the public.
Implement the recruiting software, Interview Now, and evaluate recruitment opportunities
to enhance the best-qualified candidates for the police department with a continued focus
on bilingual and minority recruits.
Continue to improve the professional image of the police department with a focus on
transparency, branding, and marketing.
Complete Unmanned Aircraft System “UAS” training and implementation program. The
UAS will be used for crime scene documentation, public relations (promotional videos),
public search and rescue, and tactical operation to enhance officer and public safety.
Research and evaluate youth engagement through non-traditional sports programs in
partnership with Recreation Services and corporate sponsors.
Complete training facility remodel study for regional approach to law enforcement
training.
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Fire
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Fire 2017 Actual 2018 Actual 2019-2020
Budget
2021-2022
Budget
Revenue
Intergovernmental - 267,936 379,300 516,019
Charges Goods & Services 899,299 937,838 2,025,011 2,061,755
Miscellaneous 20,728 59,462 98,000 100,568
Department Total 920,027 1,265,236 2,502,311 2,678,342
Fire 2017 Actual 2018 Actual 2019-2020
Budget
2021-2022
Budget
Expenditures
Salaries 4,062,543 4,871,051 9,278,800 10,073,946
Personnel Benefits 1,175,635 1,352,569 2,667,628 2,520,355
Supplies 247,538 286,578 508,643 530,884
Services 2,127,620 1,338,547 2,661,269 3,487,230
Capital Outlays 47,218 27,085 150,000 77,000
Department Total 7,660,554 7,875,830 15,266,340 16,689,415
Fire Personnel Summary
Number of Employees (FTE)
Position 2017 2018 2019 2020 2021 2022
Fire Chief 0.5 0.5 0.5 0.5 0.5 0.5
Deputy Fire Chief 0.5 0.5 0.5 1 1 1
Battalion Chief 1.5 1.5 1.5 1.5 1.5 1.5
Training Officer/Captain 1 1 1 1 1 1
Community Risk Reduction Specialist 0.5 0.5 0.5 0.5 0.5 0.5
Captain 7 7 6 6 6 6
Lieutenant 5 5 6 6 5 5
Firefighters 20 23 23 23 22 22
Administrative Assistant II 0.5 0.5 0.5 0.5 0.5 0.5
Fire Protection Specialist 0.2 - - - - -
Total 36.7 39.5 39.5 40 38 38
2021 – Moved 2 FTEs from General Fund to Ambulance Fund to align allocation of position
to operation.
No change proposed from 2020 to 2021.
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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 and Technician 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.
2019-2020 KEY ACCOMPLISHMENTS
Completed design and construction for the relocation of Fire Station 83 to better serve the
community inside the Urban Growth Area.
Completed design and began construction of Fire Station 84 and Fire Department
Headquarters to replace temporary Fire Station 84 with a permanent station.
Completed design and construction for Fire Station 81 and 82 remodel projects.
Completed design and coordination of Fire Station Alerting System in Fire Station 81, 82,
and 83.
Purchase of land for future Fire Station 85 to meet the expanding needs of the community
and provide continuous level of service in the Urban Growth Area.
Purchase of land for Fire Station 87 in the King City industrial area in anticipation of
continued industrial growth and future Casino location.
Identified alternative programmatic funding streams to meet expanding needs of the
community including: secured Department of Ecology grant for Marine Spill Response; an
Assistance to Fire Fighter Grant for Breathing Apparatus replacement; and a Homeland
Security Grant to Develop a Fire Ground Command training lab at the training center.
Initiated the Pasco Resource Navigator (PRN) program to provide assistance to “at risk”
citizens relying on 911 services.
Promoted fiscal stewardship through the leveraging of regionalization by conducting a
Joint Recruit school with the City of Richland Fire Department.
Completed design and construction of a firefighter rehabilitation and restroom facility at
regional training center. Project initiated future economic development opportunities with
the completion of sanitary sewer improvements in coordination with the Port of Pasco.
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COVID-19 REPSPONSE
Built on City-wide Continuation of Operations (COOP) training across all city departments
provided in 2018 and 2019 to activate a COOP structure in response to the COVID
pandemic.
Served as a resource to all departments in the early procurement and use of PPE and
sanitation efforts.
Worked with Benton Franklin Health District to develop a high throughput community
COVID19 test site funded by State Department of Health.
BUDGET NARRATIVE
The proposed 2021/2022 budget for fire services includes several initiatives the City Council’s
“long-term goal of sustaining the Washington State Ratings Bureau Class 3 community rating”
achieved in 2018, these include:
1. Develop and implement a Washington Survey and Rating Bureau (WSRB)
maintenance/improvement plan to maintain a Protection Class 3 in the 2023 Rerate.
2. Identify a location and secure land for future Station 86 in the northwest area of the
City.
3. Complete the purchase of land for future Station 87.
4. Complete design of future Station 85, on city-owned property located on Rd. 100.
While the preliminary budget does not include additional staff or other enhancements to fire
suppression services, the completion of the WSRB Maintenance and Improvement Plan listed
above will provide a strategic roadmap to assist policy-makers and staff in determining the
steps necessary to maintain the Class 3 community rating over the long-term. Progress in
achieving the other items enumerated above will serve as a head start to implementation of
future facilities needed to meet Council goals, including adopted six-minute response time
standard.
The proposed 2021/2022 ambulance budget provides a fifty percent increase in hours for the
Resource Navigator position. This position is essential to working with the “at risk” elderly
and the homeless population that rely on 911 services as their safety net. This increase fits with
Councils goal of maintaining and enhancing behavioral health services. Similar to the fire
suppression budget, the preliminary budget for ambulance services does provide for additional
staffing in line functions, which would add to the department’s ability to maintain the
protection class and maintain target response times. As with suppression, staffing and facilities
will be considered as part of the WSRB Maintenance and Improvement Plan effort.
At current growth rates, it will be difficult to maintain the Class 3 desired by Council without
additional staffing, facilities and equipment. The WSRB Maintenance and Improvement Plan
effort will commence early in the budget cycle as the next cyclical WSRB rerate for the City is
scheduled for 2023. Council will need sufficient time to participate in the process, provide
input, absorb plan conclusions and policy options and provide direction to staff in order to
be ready for the next rerate. Depending on the conclusions and options determined by the
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planning effort, and subsequent Council policy direction, the mid-biennial update may include
recommendations for additional facilities and equipment.
2021-2022 GOALS
Develop and implement a Washington Survey and Rating Bureau (WSRB)
maintenance/improvement plan to maintain a Protection Class 3 in the 2023 Rerate.
Complete design of Fire Station 85 to be located on Road 100.
Through an Assistance to Firefighters Grant acquire, train on and place in service new Self-
Contained Breathing Apparatus (SCBA - 77 units).
Increase the availability and work of the Pasco Resource Navigator (PRN) program in
providing assistance to “at risk” citizens relying on 911 services.
Develop and implement a funding stream for inspections of High Hazard Occupancies that
are using and/or storing Hazardous Materials as defined under Federal law (Tier 2 reports).
Identify a location and secure land for Station 86 in the northwest area of the city.
Development of a Fire Impact Fee to assist in funding additional fire stations in developing
areas of the city.
Replace approximately 100 portable radios that have reached end of life.
Equip and train a marine spill response program through Department of Ecology funding
and partnerships with local tank farms, barging companies, and the railroad.
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Public Works – Engineering
CITY MANAGER
PUBLIC WORKS DIRECTOR
CIP MANAGER
Senior Engineer
Civil Engineer
Instrumentation
Tech
Associate
Engineer
Engineering Tech I & II
Project
Specialist
Administrative
Assistant I
ADMINISTRATIVE ASSISTANT II
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ENGINEERING 2017 Actual 2018 Actual 2019-2020
Budget
2021-2022
Budget
Revenue
Charges Goods & Services 1,575,957 1,629,843 3,202,000 3,910,102
Department Total 1,575,957 1,629,843 3,202,000 3,910,102
ENGINEERING 2017 Actual 2018 Actual 2019-2020
Budget
2021-2022
Budget
Expenditures
Salaries 1,074,463 1,013,187 2,404,268 1,886,107
Personnel Benefits 439,093 393,852 1,025,830 693,262
Supplies 13,302 22,856 36,610 22,100
Services 200,125 126,335 324,713 266,304
Capital Outlays - - - -
Department Total 1,726,983 1,556,230 3,791,421 2,867,773
Engineering Personnel Summary
Number of Employees (FTE)
Position 2017 2018 2019 2020 2021 2022
Public Works Director 0.15 0.15 0.15 0.15 0.15 0.15
City Engineer 1 1 1 0 0 0
Construction Manager 1 1 1 0 0 0
CIP Manager 0 0 0 1 1 1
Senior Engineer 3 3 3 2 3 3
Civil Engineer 2 2 1 1 2 2
Associate Engineer 3 1 1 1 1 1
Construction Inspector 3 3 3 0 0 0
Engineering Tech III 1 - 1 0 0 0
Engineering Tech II - 2 2 1 1 1
Engineering Tech I - 1 1 0 0 0
Contracts Specialist - 1 0 0 0 0
Project Support Specialist - 0 1 1 1 1
Administrative Assistant II 1.5 0.5 0.5 0.5 0.5 0.5
Administrative Assistant I 1 1 1 1 1 1
Total 16.65 16.65 16.65 8.65 10.65 10.65
2021 - Proposed addition of 1 Senior Engineer and 1 Civil Engineer (2 FTE).
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PUBLIC WORKS – ENGINEERING
MISSION
Provide on-time/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. In addition, the Engineerign Division
supports Public Works divisions and other City deparments with professional engineering
services by providing engineering consultation with the Community and Economic
Development Department in the review 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 anticipated growth. This is accomplished through participation in 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 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 in the
design and delivery of infrastructure projects that sustain a vibrant and growing community.
2019-2020 KEY ACCOMPLISHMENTS
SANITARY SEWER/WASTEWATER TREATMENT PLANT (WWTP)
Completed the Wastewater Treatment Plant Facility Plan (CIP project #16019) and
received Department of Ecology approval. The timely approval of the document allowed
funding assistance to be awarded from Ecology for the design of the first phase of
improvements.
Completed the Outfall Study for the WWTP outfall pipe, identified as a priority in the
WWTP facility Plan.
Completed 100% design of the WWTP Improvements Phase 1 (CIP project #190073)
which will provide for the expansion and upgrade of the WWTP to accommodate current
and future users within the City. Funding assistance through the WA Department of
Ecology’s Water Quality Program is being pursued for the construction of this project.
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Completed the design and construction of a priority sanitary sewer lift station: Pearl Street
Lift Station (CIP project #15002)
Completed final designs for three priority sanitary sewer lift stations:
o Maitland Lift Station (CIP project #15003) – Under construction
o Road 36 Lift Station (CIP project #16006) – Under construction
o 9th & Washington Lift Station (CIP project #16007) – Under construction
Completed the construction of the Harris Road Sewer Transmission Main (CIP project
#14001) which will help serve the fast-growing northwest area of Pasco including a
currently proposed 300+ residential subdivision.
Completed design and bid the NW Area (Broadmoor) Sewer LID (CIP project #1800076).
This project will extend sewer north and east from the Harris Road Sewer Transmission
Main project to accommodate sewer needs for the fast-growing northwest area.
Completed final draft of the Addendum to the Sewer Comprehensive Plan. This planning
document evaluates the needs of the existing and future municipal sewer system to serve
both current and future ratepayers, identifies infrastructure needs for within the Urban
Growth Boundary for a 20-year horizon.
WATER TREATMENT PLANT/DISTRIBUTION
Completed the Butterfield Water Treatment Plant Chlorine Safety study.
Launched design of the improvements and expansion of the West Pasco Water Treatment
Plant (CIP project #16008) that will double the capacity to 12 million gallons per day
(MGD) allowing improved service to pressure zone 3.
Began the Butterfield Water Treatment Plant Facility Plan: a document that will provide a
condition assessment and identify deficiencies at Pasco’s oldest water treatment plant and
will recommend improvements for the next 20 years.
Completed Risk and Resiliency Assessment of the City’s drinking water system in
accordance with the 2018 America’s Water Infrastructure Act (AWIA) requirements. This
was an added project.
STORMWATER
Completed the design of stormwater improvements along Industrial Way, eliminating a
chronic flooding problem and preventing further damage to the roadway due to standing
water.
TRANSPORTATION/TRAFFIC
Completed the construction of the Oregon Avenue Safety Project – Phase 1 (CIP project
#12002); improving safety, access management and mobility on a major north/south
corridor.
Completed the design of the Lewis Street Overpass (CIP project #13007).
Worked with BSNF to complete the right-of-way agreements and with funding agencies to
secure sufficient funding for the project. The project is currently ‘shovel ready’ and
advancing towards construction.
Completed the construction of the Chapel Hill Blvd LID (CIP project #16030)
Advanced the right-of-way acquisition of the City-Wide Traffic Signal – Phase 2 (CIP project
#17014). The proposed improvements will enhance the City’s ability to use emergency
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vehicle preemption and signal coordination making our transportation system more
efficient.
Completed the design of three projects in the Road 68 vicinity to improve the safety and
traffic congestion on the Road 68/I-182/Burden Blvd corridor. This includes:
o Completing design, bid and awarded the construction contract for the Wrigley Drive
Extension (CIP project #15009),
o Completed the design, bid and awarded the construction contract for the Road 68
Signage and Striping (CIP project #20008),
o Completed the design of the Road 68 Widening South of I-182 (CIP project #20009).
Continued coordination with the Port of Pasco and Columbia Basin College for the Argent
Road Widening (CIP project #12001) which will provide for growth at this important
location serving multiple modes of travel and multiple types of users.
Successfully received $3.8M in funding for the Argent Road Widening Phase 3 (CIP project
#12001) for design, right-of-way and construction.
Successfully received funding for the design, right-of-way and construction of safety
improvements at the intersection of Road 68 and Court Street (CIP project #19043).
Completed a Roadway Safety Plan, a required document to pursue safety grants for
transportation projects. This document identifies high crash areas in the City and
investigates the potential solutions for those locations, providing a prioritized list of safety
related improvements for the transportation system.
Supported development of the Transportation System Master Plan.
Completed two projects as part of the annual Overlay program (CIP project #20006):
20th Avenue Overlay and W. Court Street Overlay.
Completed a pavement assessment (scanning of Streets), which will be used as part of a
Pavement Assessment rating system to inform the maintenance areas and priorities for
future overlay projects in a more automated, and systematic way.
Met all federal fund obligation targets for Pasco projects; City eligible for future federal
transportation grant funding.
PROCESS WATER REUSE FACILITY (PWRF)
Completed the construction of the Columbia East Pump Station (CIP project #17003)
which adds 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 and increasing
capacity for additional food processors. Design and right-of-way acquisition for the
associated Columbia East Force Main are complete, construction is schedule for 2021.
Completed the construction of the new PWRF Irrigation Pump Station Replacement (CIP
project #18070) which will improve reliability and efficiency of food processor wastewater
to irrigate the land treatment system farm circles.
Completed the PWRF Facility Plan/Engineering Report (CIP project # 16016); providing a
‘current conditions’ assessment, an in-depth evaluation of the PWRF pretreatment system
and details the future needs of the PWRF. Also completed a Value Engineering study of
the alternatives for the upgrade and expansion of the PWRF pretreatment facility. Further
analysis is being performed to further vet the alternative of expanding the land treatment
system.
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Completed construction of the Foster Wells Force Main project. This was an added project
at the request of the food processors in this service area.
PARKS
Completed the design of the Peanuts Park Improvements (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 (DPDA). PW is managing
the design and construction contracts under the oversight of the A&CS (project owner),
while C&ED staff was instrumental in securing project grant funding and coordinating this
project with DPDA and other downtown private development and revitalization efforts.
BUDGET NARRATIVE
Quality of Life: Use of CDBG and other public and private capital to re-revitalize older
neighborhoods and safe routes to essential services.
The Lewis Street Corridor Project
Pavement Preservation in older neighborhoods
Pedestrian/Sidewalk improvements targeted toward essential services
Quality of Life: Coordination with the Pasco Public Facilities District to develop a public
education campaign, financial analysis and prepare a ballot measure concerning the
development of a regional aquatic facility for consideration by the people.
Assist with providing objective data and analysis; provide Project Management support as
needed.
Quality of Life: Ongoing efforts to improve efficiency and effectiveness of public resources in
the delivery of municipal services, programs and long-term maintenance and viability of public
facilities.
Continue with the Automated Water Meter program – installing AMR/AMI meters on all
new large developments
Replace older large meters with more accurate AMR/AMI meters
Develop and Implement a 5-year Pavement Management Program based on the 2020 IMS
pavement rating data
Plan for future and continue major capital improvements of WWTP, WPWTP, Water
System, Sewer system expansion
Finalize Butterfield WTP Facility Plan w/ recommendations for upgrades/improvements
Financial Sustainability: Continuation of cost of service/recovery targets in evaluating City
services.
Complete PWRF Connection Charge Study
Complete Capital Expansion Fee Study
Assist CED in update to Traffic Impact Fees to help fund future transportation
improvements
Assist Finance in Rate study updates for water, sewer, irrigation and stormwater
Assist with efforts to get O/H included in capital project grant reimbursements
170
Financial Sustainability: Ongoing evaluation of costs, processes and performance associated
with delivery of City services including customer feedback and satisfaction, staffing, facilities
and partnership opportunities.
Develop a Customer Satisfaction Survey for Public Works Operations and Engineering
Financial Sustainability: Instill and promote an organizational culture of customer service
across all business lines.
Provide Customer Service training for staff
Develop work plan on now to improve PW customer service
Community Safety: Focusing on the long-term goal of sustaining a Washington State Rating
Bureau Class 3 community rating.
Work with Fire to ensure planned water system improvements and annual maintenance,
including hydrant flow testing and annual hydrant maintenance, to support this effort
Community Safety: Leveraging infrastructure database of sidewalks, streetlights and pavement
conditions, evaluate policies/methods to address needs and inequities.
Develop and Implement a 5-year Pavement Management Program based on IMS
pavement rating data
Assist in developing a sidewalk and streetlight master plan identifying areas of needed
improvements
Assist in securing local/state/federal funding for pavement, sidewalk and streetlight
improvements
Community Transportation Network: Commencement and completion of construction of the
Lewis Street Overpass project.
Community Transportation Network: Continued emphasis on improvements in Road 68/I-
182/Burden Blvd. corridor to improve operation and safety.
Complete current improvement projects – Wrigley Drive, Signage and Striping and Road
68 Widening
Work with CED on developing a plan for further interchange/intersection improvements
Community Transportation Network: Data-driven pro-active neighborhood traffic calming
efforts.
Hire Consultant to provide analysis and identify resources to assist with this and other
traffic-related efforts
Continued collaboration with Ben-Franklin Transit to enhance mobility and access.
Coordinate with BFT on all transportation capital projects to ensure enhance mobility and
access
Continue to coordinate with BFT on street improvements related to new bus stop locations
171
Completion of a Transportation System Master Plan and utilization of the recommendations
to develop; policies, regulations, programs and projects that provide for greater connectivity,
strategic investment, mobility, multi-modal systems, accessibility, efficiency and safety.
Continue to provide support to CED for the completion of the TSMP
Economic Vitality: The construction of Peanuts Park and Farmers Market, and continued
efforts to pursue streetscape/gateway upgrades.
Provide engineering and project management expertise and support to ACS as needed for
this effort.
2021-2022 GOALS
Complete the design and construction of projects identified in the Council-adopted 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.
Continue to pursue grants and low-interest loans from federal, state and local agencies for
the design and construction of capital projects.
Manage construction of the multi-year Lewis Street Overpass project.
Complete the design and construction of the Lewis Street Corridor Project. This project
will provide improvements along Lewis Street corridor between the Lewis Street Overpass
and the Peanuts Park Revitalization projects.
Continue working on projects that improve safety and reduce congestion on the Road
68/I-182/Burden Blvd corridor. This includes construction of the Wrigley Drive Extension
project, the Road 68 Signage and Striping project and the Road 68 Widening South of I-
182 project. Also work with CED and WSDOT to develop a plan for further
interchange/intersection improvements.
Develop and implement a 5-year Pavement Management Program based on the 2020
Pavement Assessment and Rating.
Provide analysis to identify resources to assist in Data-driven pro-active Neighborhood
Traffic Calming efforts and other traffic-related needs.
Continue planning and promoting advanced technology improvements at the Process
Water Reuse Facility. Strategically develop phased improvements, focusing on immediate
needs. This will include partnering with Finance to identify funding.
Complete the construction of the Columbia East Force Main Project and redirect
Grimmway flows to the PWRF and away from the municipal WWTP.
Complete the construction of the NW sewer Area Trunk LID project.
Amend Comprehensive Sewer System Plan and continue developing capital projects and
potential funding sources based on its recommendations.
Advance the construction of the multiyear Wastewater treatment Plant (WWTP) Phase 1
Improvements.
Complete the design of WWTP Phase 2 Improvements for the. Pursue funding for the
construction of Phase 2 Improvements.
Finalize Butterfield WTP Facility Plan and Risk and Resiliency Assessment with
recommendations for upgrades and improvements to the City’s Water System. Plan for the
implementation of the recommendations.
172
Complete the West Pasco Water Treatment Plant (WPWTP) Expansion project to double
the capacity to 12 million gallons per day.
Complete design of the Zone 3 Water System Improvements to (reservoir and transmission
main), directly related to the Improvements to WPWTP.
Revisit utility masterplans to ensure new permit compliance (stormwater) and inclusion of
new UGA areas (water, irrigation, stormwater).
Partner with Finance to develop methodology for making overhead costs eligible for grant
reimbursement to improve cost recovery on CIP projects.
Continue to provide support to CED for the completion of the Transportation System
Master Plan (TSMP). Begin developing capital projects and potential funding sources based
on the recommendations of the TSMP. Incorporate these into an updated 2022-2027
Capital Improvement Plan and Transportation Improvement Plan.
Collaborate with Finance Department in the completion of the PWRF Connection Charge
study and Capital Expansion Fee Study.
Collaborate with Finance Department in the update of the rate studies for water, sewer
irrigation and stormwater.
Assist CED in the update of the Traffic Impact Fee to help fund future transportation
improvements.
Assist CED in the development of a sidewalk and Streetlight master plan identifying areas
of needed improvements
Continue to provide engineering and project management expertise and support to ACS
for their major CIP projects.
Continue collaboration with Ben-Franklin Transit (BFT) to enhance mobility and
accessibility. This will help improve the implementation of public transit improvements in
conjunction with City projects.
Continue to coordinate consistently with private utilities in CIP projects to gain efficiency
and minimize repeated disturbance to neighbors.
Continue to provide Engineering support for needed utilities and transportation
improvements for the Broadmoor Master Plan and Environmental Impact Analysis.
Continue to provide Engineering support for needed utilities and transportation
improvements for the Reimann Industrial Center Masterplan under development by the
Port of Pasco.
In coordination with other City Departments, utilize collected data, and community input
to assess community infrastructure needs and address inequities.
173
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 the 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
Fund 196 - Hotel/Motel Excise Tax
174
Ambulance Service Fund
CITY MANAGER
FIRE CHIEF
DEPUTY FIRE
CHIEF
Battalion Chief
Captain
Lieutenant
Paramedic
EMS Officer
Assistant EMS
Officer
Community
Risk Reduction
Officer
Administrative Assistant II Department Assistant
175
AMBULANCE 2017 Actual 2018 Actual 2019-2020
Budget
2021-2022
Budget
Revenues
Budgeted Beg Fund Balance - - 1,228,550 1,568,672
Intergovernmental 1,270 1,309,352 3,107,720 3,728,600
Charges Goods & Services 6,429,273 4,668,870 12,635,684 13,183,335
Miscellaneous Revenue 20,267 26,946 32,000 38,000
Debt Proceeds - - - -
Transfer In 420,000 420,000 840,000 840,000
Total Revenues $ 6,870,810 $ 6,425,168 $ 17,843,954 $ 19,358,607
Expenditures
Salaries & Wages 3,657,773 4,234,220 9,180,627 10,887,092
Personnel Benefits 1,072,825 1,197,086 2,654,036 2,988,052
Supplies 312,104 219,299 537,095 667,918
Services & Charges 1,472,146 1,597,076 3,459,787 3,870,893
Transfers & Pass Through’s - - - 23,233
Capital Outlay 71,136 42,302 87,000 124,000
Debt Principal - - 1,340,000 -
Debt Interest - 34,027 - -
Budgeted End Fund Balance - - 585,409 797,419
Total Expenditures $ 6,585,984 $ 7,324,010 $ 17,843,954 $ 19,358,607
Ambulance Personnel Summary
Number of Employees (FTE)
Position 2017 2018 2019 2020 2021 2022
Fire Chief 0.5 0.5 0.5 0.5 0.5 0.5
Deputy Fire Chief 0.5 0.5 0.5 1 1 1
Battalion Chief 1.5 1.5 1.5 1.5 1.5 1.5
Captain/Medical Officer 1 1 1 1 1 1
Med/Training Officer Assistant 0 0 0 1 1 1
Community Risk Reduction Specialist 0.5 0.5 0.5 0.5 0.5 0.5
Captain-Paramedic 2 2 6 6 5 5
Lieutenant 1 1 3 3 3 3
Firefighter/Paramedic 29 30.5 21 21 21 21
Firefighter - 1.5 5 5 8 8
Department Assistant II 1 1 1 0 0 0
Administrative Assistant II 0.5 0.5 0.5 0.5 0.5 0.5
Lead Accountant 0 0 0 0.75 0.75 0.75
Total 37.5 40.5 40.5 41.75 43.75 43.75
2021 – Moved 2 FTEs to Ambulance Fund from General Fund to align allocation of position to operation.
No change proposed from 2020 to 2021.
176
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.
Accomplishments and Goals are for Fire and Ambulance operations.
2019-2020 KEY ACCOMPLISHMENTS
Completed design and construction for the relocation of Fire Station 83 to better serve the
community inside the Urban Growth Area (CIP Project #18001)
Completed design and began construction of Fire Station 84 and Fire Department
Headquarters to replace temporary Fire Station 84 with a permanent station. (CIP Project
#18002)
Purchase of land for additional Fire Station 85 to meet the expanding needs of the community
and provide continuous level of service in the Urban Growth Area. (CIP Project #19003)
Purchase of land for Fire Station 87 in the King City industrial area in anticipation of continued
industrial growth and a future Casino location.
Identify/secure alternative programmatic funding streams to meet the expanding needs of the
community.
Promoted fiscal stewardship through the leveraging of regionalization of training center
expenses with other fire agencies.
Completed an updated strategic plan to establish short term goals for department.
Implemented operation performance metric monitoring/reporting interactive application for
real time analysis (NFORS).
BUDGET NARRATIVE
2021-2022 GOALS
Develop and implement a Washington Survey and Rating Bureau (WSRB)
maintenance/improvement plan to maintain a Protection Class 3 in the 2023 Rerate.
Design of Fire Station 85 to be located on Road 100.
177
Through an Assistance to Firefighters Grant acquire, train on and place in service new Self-
Contained Breathing Apparatus (SCBA).
Increase the availability and work of the Pasco Resource Navigator (PRN) program to aid “at
risk” citizens relying on 911 services.
Develop and implement a funding stream for inspections of High Hazard Occupancies that
are using and/or storing Hazardous Materials as defined under Federal law (Tier 2 reports).
Identify a location and secure land for Station 86 in the northwest area of the city.
Develop and implement a Fire Impact Fee to assist in funding additional fire stations in
developing areas of the city.
Replace approximately 100 portable radios that have reached end of life.
Equip and train a marine spill response program through Department of Ecology funding and
partnership’s with industry.
Review and implement programs/projects identified in updated strategic plan as available
resources are identified and allocated based on priorities outlined in the plan.
Through a Fire Protection and Safety Grant (FP&S) and working with the Pasco School District
develop and track the effectiveness of Fire Safety Education on Elementary School age
students.
Work with City Clerk to maintain a consistent records management system.
178
Public Works – Streets
CITY MANAGER
PUBLIC WORKS DIRECTOR
SUPERINTENDENT
DIVISION MANAGER
Public Works Lead
Heavy Equipment Operator
Utility Maintenance Worker
Administrative Assistant I
Instrument Technician
179
110 - Street 2017 Actual 2018 Actual 2019-2020
Budget
2021-2022
Budget
Revenues
Budgeted Beg Fund Balance - - 3,092 400,000
Taxes 247,073 252,755 510,297 -
License & Permits 398,420 306,280 767,000 813,400
Intergovernmental 1,049,406 1,039,157 2,241,868 2,002,995
Charges Goods & Services 22,729 152,430 351,041 892,560
Miscellaneous Revenue 5,656 21,457 600 600
Transfer In 597,163 - 1,579,500 691,020
Total Revenues $ 2,320,447 $ 1,772,079 $ 5,453,398 $ 4,800,575
Expenditures 2017 Actual 2018 Actual 2019-2020
Budget
2021-2022
Budget
Salaries & Wages 704,813 554,980 1,190,771 1,044,906
Personnel Benefits 310,626 252,518 533,066 484,268
Supplies 234,517 219,831 798,265 877,326
Services & Charges 1,245,778 1,002,297 2,699,161 2,488,951
Transfers & Pass Trough's - - - -
Capital Outlay 15,286 - 81,955 -
Budgeted End Fund Balance - - 150,180 (94,876)
Total Expenditures $ 2,511,020 $ 2,029,626 $ 5,453,398 $ 4,800,575
City Streets Personnel Summary
Number of Employees (FTE)
Position 2017 2018 2019 2020 2021 2022
Public Works Director 0.11 0.11 0.11 0.11 0.11 0.11
Public Works Superintendent 0.15 0.15 0.06 0.06 0.06 0.06
Public Works Division Manager 0.5 0.5 0.5 0.25 0.25 0.25
Public Works Lead 1 1 1 1 1 1
Heavy Equipment Operator 5 5 4 4 3 3
Utility Maintenance Worker I 2 2 2 2 2 2
Instrumentation Tech 1 1 1 1 1 1
Administrative Assistant I 0.25 0.25 0.08 0.08 0.08 0.08
Total 10.01 10.01 8.75 8.5 7.5 7.5
2021 – Moved 1 FTE from Street Fund to Stormwater Utility Fund to align allocation of
position to operation.
No change proposed from 2020 to 2021.
180
Arterial Fund
Arterial 2017 Actual 2018 Actual 2019-2020
Budget
2021-2022
Budget
Revenues
Budgeted Beg Fund Balance - - 1,564,733 1,089,000
Intergovernmental 513,304 519,492 1,077,694 959,294
Charges Goods & Services 2,368 709 10,000 10,000
Miscellaneous Revenue 11,933 16,209 10,000 14,000
Debt Proceeds - - - -
Transfer In - - - -
Total Revenues $ 527,605 $ 536,410 $ 2,662,427 $ 2,072,294
Expenditures
Supplies - - - -
Services & Charges - 8,623 7,636 18,968
Transfers & Pass Through’s 278,640 784,502 1,990,700 596,002
Capital Outlay - - - -
Budgeted End Fund Balance - - 664,091 1,457,324
Total Expenditures $ 278,640 $ 793,125 $ 2,662,427 $ 2,072,294
Non-recurring Capital Expenditures – $420K of capital expenditure from the Arterial Fund
will be expended to continue the Argent Road Improvement project to enhance the safety
and capacity for motor vehicles, pedestrians, bicyclists, and other non-vehicular access. This
project will be funded by several grants and internal funds. Additionally, $100K is allocated
to the Pedestrian/Bicycle Access Sylvester Street Overpass project to enhance pedestrian and
bike connectivity throughout the City. Other projects funded by this fund include Sylvester
Street Safety Program to improve safety along the Sylvester Street corridor
181
I-182 Impact Fund
125 - I-182 Impact 2017 Actual 2018 Actual 2019-2020
Budget
2021-2022
Budget
Revenues
Budgeted Beg Fund Balance - - 1,062,380 2,634,000
Charges Goods & Services 312,141 407,362 500,000 869,000
Miscellaneous Revenue 12,771 14,525 10,000 10,000
Transfer In - - - -
Total Revenues $ 324,912 $ 421,887 $ 1,572,380 $ 3,513,000
Expenditures
Services & Charges - 1,391 12,584 -
Transfers & Pass Through’s 459,223 237,695 158,000 605,000
Budgeted End Fund Balance - - 1,401,796 2,908,000
Total Expenditures $ 459,223 $ 239,086 $ 1,572,380 $ 3,513,000
Non-recurring Capital Expenditures – Over $530K is allocated to the Citywide Traffic Signal
Improvement Phase II project, increasing system reliability, traffic efficiency, and pedestrian
and vehicular safety throughout the City through traffic signal controllers. Additionally,
$75K is allocated Court Street & Road 68 Intersection to improve the most heavily trafficked
intersection of the City. Capital expenditures discussed above are not expected to generate
additional operational expense.
182
Street Overlay Fund
Street Overlay 2017 Actual 2018 Actual 2019-2020
Budget
2021-2022
Budget
Revenues
Budgeted Beg Fund Balance - - 4,327,688 3,615,000
Taxes 990,173 1,013,264 2,046,461 2,057,588
Miscellaneous Revenue 39,423 55,855 70,000 70,000
Transfer In - - - 2,068,472
Total Revenues $ 1,029,596 $ 1,069,119 $ 6,444,149 $ 7,811,060
Expenditures
Supplies - - - -
Services & Charges 112,597 64,681 101,913 58,422
Transfers & Pass Through’s 35,447 202,921 4,060,000 5,723,000
Budgeted End Fund Balance - - 2,282,236 2,029,638
Total Expenditures $ 148,044 $ 267,602 $ 6,444,149 $ 7,811,060
Non-recurring Capital Expenditures – The Street Overlay Fund will contribute $3.0M of
funds to continue the Lewis Street Overpass project – one of Council’s long-standing goal
to complete. $958K will be funded to Sandifur Parkway Widening – Road 52 to Road 60
project, extending City’s transportation network to Broadmoor area considered to be the
next business center for the City. The remaining fund will go to various Pavement
Preservation and overlay work which is 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 Funds. These funds are pass through
funds.
183
184
Community Development Block Grant
CITY MANAGER
COMMUNITY & ECONOMIC DEVELOPMENT DIRECTOR
Block Grant Administrator
Administrative Assistant II
185
Community Development Block
Grant (CDBG) 2017 Actual 2018 Actual 2019-2020
Budget
2021-2022
Budget
Revenues
Budgeted Beg Fund Balance - - - -
Intergovernmental 457,672 765,669 1,438,978 2,426,806
Miscellaneous Revenue 16,029 - 24,346 -
Debt Proceeds - - - -
Transfer In - - - -
Total Revenues $ 473,701 $ 765,669 $ 1,463,324 $ 2,426,806
Expenditures
Salaries & Wages 78,722 76,616 158,284 168,656
Personnel Benefits 31,136 30,449 62,867 65,094
Supplies 2,756 600 2,400 2,400
Services & Charges 149,572 151,722 627,273 434,070
Transfers & Pass Trough's 272,446 481,520 612,500 616,000
Debt Principal - - - -
Budgeted End Fund Balance - - - 1,140,586
Total Expenditures $ 534,632 $ 740,907 $ 1,463,324 $ 2,426,806
HOME Investment Partnership
Program (HOME) 2017 Actual 2018 Actual 2019-2020
Budget
2021-2022
Budget
Revenues
Budgeted Beg Fund Balance - - - -
Intergovernmental 162,924 74,588 238,400 238,400
Transfer In - - - -
Total Revenues $ 162,924 $ 74,588 $ 238,400 $ 238,400
Expenditures
Salaries & Wages 2,683 2,160 - -
Personnel Benefits 1,194 913 - -
Supplies 182 74 - -
Services & Charges 158,501 71,360 238,400 238,400
Budgeted End Fund Balance - - - -
Total Expenditures $ 162,560 $ 74,507 $ 238,400 $ 238,400
186
Neighborhood Stabilization Program
(NSP) 2017 Actual 2018 Actual 2019-2020
Budget
2021-2022
Budget
Revenues
Budgeted Beg Fund Balance - - - -
Miscellaneous Revenue 20,000 10,000 104,700 104,700
Total Revenues $ 20,000 $ 10,000 $ 104,700 $ 104,700
Expenditures
Salaries & Wages 739 1,262 - -
Personnel Benefits 326 493 - -
Supplies - 336 - -
Services & Charges 9,284 102 104,700 104,700
Capital Outlay - - - -
Budgeted End Fund Balance - - - -
Total Expenditures $ 10,349 $ 2,193 $ 104,700 $ 104,700
Community Development Block Grant Personnel Summary
Number of Employees (FTE)
Position 2016 2017 2018 2019 2020 2021 2022
Block Grant Administrator 1 1 1 1 1 1 1
Total 1 1 1 1 1 1 1
No change proposed from 2020 to 2021.
187
188
Economic Development Fund
CITY MANAGER
COMMUNITY & ECONOMIC DEVELOPMENT DIRECTOR
Deputy Economic Development Director
Administrative
Assistant II
189
Economic Development 2017 Actual 2018 Actual 2019-2020
Budget
2021-2022
Budget
Revenues
Budgeted Beg Fund Balance - - 1,478,322 1,172,000
Intergovernmental 354,375 392,639 740,000 800,000
Miscellaneous Revenue 1,020,481 821,126 2,003,200 1,887,620
Debt Proceeds - - - -
Capital Asset Sale 66,693 - - -
Transfer In - 56,004 - -
Total Revenues $ 1,441,549 $ 1,269,769 $ 4,221,522 $ 3,859,620
Expenditures
Salaries & Wages 57,420 116,711 245,627 248,882
Personnel Benefits 25,197 47,055 90,318 89,175
Supplies 150,891 51,712 138,145 183,782
Services & Charges 800,492 878,710 962,997 669,579
Transfers & Pass Through’s 265,621 - 375,000 -
Capital Outlay 18,597 - 261,000 25,000
Debt Principal 475,938 - - -
Debt Interest 9,519 - - -
Ending Fund Balance - - 2,148,435 2,643,202
Total Expenditures $ 1,803,675 $ 1,094,188 $ 4,221,522 $ 3,859,620
Economic Development Personnel Summary
Number of Employees (FTE)
Position 2016 2017 2018 2019 2020 2021 2022
Deputy C&ED Director 0 1 1 1 1 1 1
Total 0 1 1 1 1 1 1
No change proposed from 2020 to 2021.
190
Martin Luther King Center Fund
CITY MANAGER
ADMINISTRATIVE &
COMMUNITY
SERVICES
DIRECTOR
RECREATION SERVICES MANAGER
Recreation Specialist
191
Martin Luther King Center 2017 Actual 2018 Actual 2019-2020
Budget
2021-2022
Budget
Revenues
Budgeted Beg Fund Balance - - 136,139 89,815
Charges Goods & Services 2,865 - - -
Miscellaneous Revenue 44,892 49,159 96,216 94,702
Transfer In 120,000 67,287 140,000 140,000
Total Revenues $ 167,757 $ 116,446 $ 372,355 $ 324,517
Expenditures
Salaries & Wages 35,121 32,366 73,020 76,392
Personnel Benefits 14,405 12,960 30,630 28,825
Supplies 1,668 5,599 8,660 8,660
Services & Charges 58,809 80,224 171,618 167,543
Budgeted End Fund Balance - - 88,427 43,097
Total Expenditures $ 110,003 $ 131,149 $ 372,355 $ 324,517
Martin Luther King (MLK) Center Personnel Summary
Number of Employees (FTE)
Position 2016 2017 2018 2019 2020 2021 2022
Recreation Specialist 1 1 1 0.45 0.45 0.45 0.45
Total 1 1 1 0.45 0.45 0.45 0.45
No change proposed from 2020 to 2021.
192
Cemetery Fund
CITY MANAGER
ADMINISTRATIVE &
COMMUNITY
SERVICES DIRECTOR
FACILITIES
MANAGER
Customer Service
Representative
Groundsman I
Seasonal Employee
193
160 - Cemetery 2017 Actual 2018 Actual 2019-2020
Budget
2021-2022
Budget
Revenues
Budgeted Beg Fund Balance - - 40,011 147,172
Charges Goods & Services 214,595 295,834 514,800 544,000
Miscellaneous Revenue 3,280 1,635 3,400 3,200
Transfer In - - - -
Total Revenues $ 217,875 $ 297,469 $ 558,211 $ 694,372
Expenditures
Salaries & Wages 89,297 86,966 207,294 169,895
Personnel Benefits 32,401 31,157 64,986 54,223
Supplies 53,864 82,811 128,720 49,620
Services & Charges 69,033 69,472 148,096 350,926
Capital Outlay - 5,678 - -
Debt Interest - - - -
Ending Fund Balance - - 9,115 69,708
Total Expenditures $ 244,595 $ 276,084 $ 558,211 $ 694,372
Cemetery Personnel Summary
Number of Employees (FTE)
Position 2016 2017 2018 2019 2020 2021 2022
Groundsman I 0.5 0.5 0.5 0.5 0 0 0
Groundsman III 0 0 0 0 0.5 0.5 0.5
Customer Service Representative 1 1 1 1 1 1 1
Total 1.5 1.5 1.5 1.5 1.5 1.5 1.5
2020 – Reorganization of wage scale and department resulted in Groundsman I being replaced
by Groundsman III position.
2021 - No change proposed from 2020 to 2021.
194
Senior Services
CITY MANAGER
ADMINISTRATIVE
& COMMUNITY
SERVICES
DIRECTOR
RECREATION SERVICES MANAGER
RECREATION
SPECIALIST
Registered Nurse
Administrative
Assistant I
195
Senior Center 2017 Actual 2018 Actual 2019-2020
Budget
2021-2022
Budget
Revenues
Budgeted Beg Fund Balance - - 16,926 77,790
Intergovernmental 15,370 14,973 35,000 31,250
Charges Goods & Services 15,671 14,166 30,200 21,040
Miscellaneous Revenue 15,282 16,009 43,400 28,260
Transfer In 231,000 281,640 484,116 468,232
Total Revenues $ 277,323 $ 326,788 $ 609,642 $ 626,572
Expenditures
Salaries & Wages 149,488 146,608 244,149 259,855
Personnel Benefits 58,959 57,065 97,077 89,805
Supplies 6,941 2,861 14,200 12,100
Services & Charges 74,443 101,619 235,069 142,841
Ending Fund Balance - - 19,147 121,971
Total Expenditures $ 289,831 $ 308,153 $ 609,642 $ 626,572
Senior Center Personnel Summary
Number of Employees (FTE)
Position 2016 2017 2018 2019 2020 2021 2022
Recreation Specialist 1 1 1 0.5 0.5 0.5 0.5
Administrative Assistant I 1 1 1 1 1 1 1
Total 2 2 2 1.5 1.5 1.5 1.5
2021 - No change proposed from 2020 to 2021.
196
Boulevard Maintenance Fund
Blvd Maintenance 2017 Actual 2018 Actual 2019-2020
Budget
2021-2022
Budget
Revenues
Budgeted Beg Fund Balance - - 2,311,220 2,229,268
Charges Goods & Services 157,750 167,825 270,000 301,000
Miscellaneous Revenue 38,368 41,477 36,263 41,451
Debt Proceeds 243,387 237,159 57,000 64,291
Total Revenues $ 439,505 $ 446,461 $ 2,674,483 $ 2,636,010
Expenditures
Supplies - - - -
Services & Charges - 4,228 18,364 23,426
Transfers & Pass Through's 170,000 137,600 275,200 290,000
Debt Principal - - - -
Ending Fund Balance - - 2,380,919 2,322,584
Total Expenditures $ 170,000 $ 141,828 $ 2,674,483 $ 2,636,010
No staffing in the aforementioned fund. This fund provides subsidy to General Fund to fund
for operations related to maintenance of boulevards across the City.
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Athletics Fund
Athletics 2017 Actual 2018 Actual 2019-2020
Budget
2021-2022
Budget
Revenues
Budgeted Beg Fund Balance - - 234,778 205,620
Charges Goods & Services 122,678 151,728 314,595 341,460
Miscellaneous Revenue 4,088 2,546 10,000 7,800
Transfer In - - - -
Total Revenues $ 126,766 $ 154,274 $ 559,373 $ 554,880
Expenditures
Salaries & Wages 14,132 11,077 40,522 41,272
Personnel Benefits 3,642 2,665 11,512 3,080
Supplies 27,111 43,484 86,040 87,000
Services & Charges 62,933 66,357 270,508 199,095
Ending Fund Balance - - 150,791 224,433
Total Expenditures $ 107,818 $ 123,583 $ 559,373 $ 554,880
198
Golf Fund
Golf 2017 Actual 2018 Actual 2019-2020
Budget
2021-2022
Budget
Revenues
Budgeted Beg Fund Balance - - 27,000 (102,143)
Charges Goods & Services 1,325,669 1,712,875 3,157,000 2,947,000
Miscellaneous Revenue 283,639 316,157 561,000 561,000
Debt Proceeds - - - -
Transfer In - - - -
Total Revenues $ 1,609,308 $ 2,029,032 $ 3,745,000 $ 3,405,857
Expenditures
Supplies - 1,090 4,000 4,000
Services & Charges 1,769,789 1,925,606 3,588,382 3,656,186
Debt Principal - - - -
Ending Fund Balance - - 152,618 (254,329)
Total Expenditures $ 1,769,789 $ 1,926,696 $ 3,745,000 $ 3,405,857
End Fund Balance – Anticipating continuing negative impacts of COVID-19 on Golf fund. The fund is
expected to begin 2021-2022 biennium with negative fund balance unless Council approves subsidy
during the 2020 Supplement. It is advisable to review the fund finance during 2021’s biennium
adjustment as better economic information will be available then.
No staffing in the aforementioned fund. City contracts with CourseCo, a golf course
management company to operate the Sun Willows Course on City’s behalf.
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Multi-Modal Fund
Multi Modal 2017 Actual 2018 Actual 2019-2020
Budget
2021-2022
Budget
Revenues
Budgeted Beg Fund Balance - - 341,661 273,148
Intergovernmental 74,191 100,867 204,139 205,170
Miscellaneous Revenue 86,585 81,763 178,113 174,070
Transfer In - - - -
Total Revenues $ 160,776 $ 182,630 $ 723,913 $ 652,388
Expenditures
Supplies 3,150 5,095 20,000 20,000
Services & Charges 40,326 168,533 115,573 176,013
Transfers & Pass Through's - - 300,000 175,000
Ending Fund Balance - - 288,340 281,375
Total Expenditures $ 43,476 $ 173,628 $ 723,913 $ 652,388
Non-recurring Expenditures – Transfer out to support transportation related activities
throughout the City.
No staffing in the aforementioned fund.
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School Impact Fund
School Impact 2017 Actual 2018 Actual 2019-2020
Budget
2021-2022
Budget
Revenues
Budgeted Beg Fund Balance - - - 214,663
Charges Goods & Services 2,325,575 2,355,675 5,000,000 5,000,000
Miscellaneous Revenue 1,367 - - -
Total Revenues $ 2,326,942 $ 2,355,675 $ 5,000,000 $ 5,214,663
Expenditures
Services & Charges 2,333,355 2,355,365 5,000,000 4,986,000
Transfers & Pass Through’s - - - -
Ending Fund Balance - - - 228,663
Total Expenditures $ 2,333,355 $ 2,355,365 $ 5,000,000 $ 5,214,663
No staffing in the aforementioned fund.
201
Marina Fund
Marina 2017 Actual 2018 Actual 2019-2020
Budget
2021-2022
Budget
Revenues
Budgeted Beg Fund Balance - - 82,484 (34,877)
Miscellaneous Revenue 19,184 369,222 39,200 54,202
Debt Proceeds - - - -
Transfer In - - - -
Total Revenues $ 19,184 $ 369,222 $ 121,684 $ 19,325
Expenditures
Salaries & Wages - - - -
Personnel Benefits - - - -
Supplies - 129 - -
Services & Charges 10,471 14,462 27,132 40,112
Transfers & Pass Through’s - - - 200,000
Capital Outlay - 737,123 - -
Ending Fund Balance - - 94,552 (220,787)
Total Expenditures $ 10,471 $ 751,714 $ 121,684 $ 19,325
Non-recurring Expenditures – $200K is being transferred out to fund replacement of Marina Dock
damaged during a snowstorm. Revenue to offset this cost is expected to be received via insurance
coverage, however, this revenue will not be included in the budget till the amount is secured.
End Fund Balance – See non-recurring expenditures.
No staffing in the aforementioned fund. City contracts with Columbia Marine, a property
management company to operate the Schlagel Park Marina on City’s behalf.
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Lodging Fund
Lodging 2017 Actual 2018 Actual 2019-2020
Budget
2021-2022
Budget
Revenues
Budgeted Beg Fund Balance - - - -
Taxes 327,947 - - -
Charges Goods & Services - 333,344 650,000 475,000
Miscellaneous Revenue 430 463 500 -
Total Revenues $ 328,377 $ 333,807 $ 650,500 $ 475,000
Expenditures
Services & Charges 328,241 333,794 650,500 475,000
Ending Fund Balance - - - -
Total Expenditures $ 328,241 $ 333,794 $ 650,500 $ 475,000
No staffing in the aforementioned fund.
Litter Abatement Fund
Litter Abatement 2017 Actual 2018 Actual 2019-2020
Budget
2021-2022
Budget
Revenues
Budgeted Beg Fund Balance - - 19,618 31,003
Charges Goods & Services 12,500 9,687 25,000 25,000
Miscellaneous Revenue 116 198 100 400
Transfer In 5,000 5,000 10,000 10,000
Total Revenues $ 17,616 $ 14,885 $ 54,718 $ 66,403
Expenditures
Services & Charges 8,705 10,237 30,238 30,974
Ending Fund Balance - - 24,480 35,429
Total Expenditures $ 8,705 $ 10,237 $ 54,718 $ 66,403
No staffing in the aforementioned fund.
203
Revolving Abatement Fund
190 - Revolve Abate 2017 Actual 2018 Actual 2019-2020
Budget
2021-2022
Budget
Revenues
Budgeted Beg Fund Balance - - 328,473 430,903
Charges Goods & Services 79,278 77,650 100,000 98,000
Fines & Penalties 171,813 128,496 261,000 280,000
Miscellaneous Revenue 10,523 5,114 11,000 41,000
Total Revenues $ 261,614 $ 211,260 $ 700,473 $ 849,903
Expenditures
Supplies - - - -
Services & Charges 296,240 215,857 550,318 830,300
Transfers & Pass Trough's - - - -
Budgeted End Fund Balance - - 150,155 19,603
Total Expenditures $ 296,240 $ 215,857 $ 700,473 $ 849,903
End Fund Balance – Increased activity is expected; however, this fund is highly volatile in its revenues
and expenses as its related to fines and eventual abatement cost for properties. Revenue is received when
the properties are sold off, decreasing the predictability of the revenue and expenses.
No staffing in the aforementioned fund.
204
TRAC Fund
TRAC (HAPO Center) 2017 Actual 2018 Actual 2019-2020
Budget
2021-2022
Budget
Revenues
Budgeted Beg Fund Balance - - 465,228 634,471
Taxes 325,587 342,052 - 2
Miscellaneous Revenue 1,192 2,857 6,000 6,000
Transfer In - - 550,000 500,000
Total Revenues $ 326,779 $ 344,909 $ 1,021,228 $ 1,140,473
Expenditures
Services & Charges 122,003 239,054 553,344 554,022
Debt Principal - - - -
Debt Interest - - - -
Ending Fund Balance - - 467,884 586,451
Total Expenditures $ 122,003 $ 239,054 $ 1,021,228 $ 1,140,473
No staffing in the aforementioned fund. City partners with the Franklin County to operate
the facility.
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Park Development Fund
Park Development 2017 Actual 2018 Actual 2019-2020
Budget
2021-2022
Budget
Revenues
Budgeted Beg Fund Balance - - 2,196,028 647,187
Charges Goods & Services 465,088 519,304 1,008,200 1,633,400
Miscellaneous Revenue 30,369 26,660 20,000 40,000
Transfer In - - - -
Total Revenues $ 495,457 $ 545,964 $ 3,224,228 $ 2,320,587
Expenditures
Services & Charges - 3,247 61,336 36,584
Transfers & Pass Through’s 924,619 46,457 1,380,000 345,000
Ending Fund Balance - - 1,782,892 1,939,003
Total Expenditures $ 924,619 $ 49,704 $ 3,224,228 $ 2,320,587
Non-recurring Capital Expenditures – The Park Development Fund is planning to build
several parks Road 84 park for $270K. $75K will be used to develop and expand Highland
Park parking and fields. The capital expenditures discussed above are expected to increase
operational expense in the future by about $10K each year collectively for all projects.
No staffing in the aforementioned fund.
206
Capital Improvement (REET) Fund
Capital Improvement (REET) 2017 Actual 2018 Actual 2019-2020
Budget
2021-2022
Budget
Revenues
Budgeted Beg Fund Balance - - 7,042,960 9,850,000
Taxes 2,235,264 2,343,930 3,510,000 4,400,000
Miscellaneous Revenue 80,411 112,251 150,000 140,000
Transfer In - - - -
Total Revenues $ 2,315,675 $ 2,456,181 $ 10,702,960 $ 14,390,000
Expenditures
Services & Charges - 7,260 38,983 81,735
Transfers & Pass Through’s 1,422,673 575,702 8,189,544 1,961,000
Capital Outlay - - - -
Ending Fund Balance - - 2,474,433 12,347,265
Total Expenditures $ 1,422,673 $ 582,962 $ 10,702,960 $ 14,390,000
Non-recurring Capital Expenditures – The Capital Improvement Fund receives its revenue from Real
Estate Excise Tax and is earmarked for large capital projects. Almost $2.0M authorized for this biennium
will be allocated to projects important to the community. Projects like Sacajewa Levee Lowering (830K),
Burns Road Pedestrian/Bicycle Pathway (263K), North Road 100 Pedestrian/Bicycle Improvements
(350K), Sylvester Street Safety Program (95K) are focused to improve the connectivity of the City for
pedestrians, cyclists, and drivers. Additionally, 368K is allocated to City’s highest priority to improve
Lewis Street Overpass and corridor.
No staffing in the aforementioned fund.
207
Stadium/Convention Center Fund
Stadium/Convention Center 2017 Actual 2018 Actual 2019-2020
Budget
2021-2022
Budget
Revenues
Budgeted Beg Fund Balance - - 445,254 892,492
Taxes 325,588 342,078 - -
Miscellaneous Revenue 30,524 42,720 68,600 67,000
Debt Proceeds - - 2,000,000 -
Transfer In - - 320,000 255,500
Total Revenues 356,112 384,798 2,833,854 1,214,992
Expenditures
Services & Charges 175,210 193,528 51,222 373,844
Transfers & Pass Through’s - - 2,000,000 -
Capital Outlay - 24,693 - -
Debt Principal 119,886 123,483 163,200 100,000
Debt Interest 7,302 3,705 156,800 155,500
Ending Fund Balance - - 462,632 585,648
Total Expenditures $ 302,398 $ 345,409 $ 2,833,854 $ 1,214,992
No staffing in the aforementioned fund.
208
Hotel/Motel Excise Tax Fund
196 - Hotel/Motel Excise Tax 2017 Actual 2018 Actual 2019-2020
Budget
2021-2022
Budget
Revenues
Budgeted Beg Fund Balance - - - 6,951
Taxes - - 1,251,000 757,000
Miscellaneous Revenue - - - 60
Total Revenues $ - $ - $ 1,251,000 $ 764,011
Expenditures
Services & Charges - - 342,244 425,200
Transfers & Pass Through’s - - 870,000 755,500
Ending Fund Balance - - 38,756 (416,689)
Total Expenditures $ - $ - $ 1,251,000 $ 764,011
End Fund Balance – Due to uncertainty around recovery of Tourism industry during and post COVID-19
pandemic and the fact that the Council authorizes expenses for this fund as recommended by Lodging
Tax Advisory Committee (LTAC) outside of the budgeting process, the expenses are budgeted at levels
that have been historically recommended by LTAC, however, revenues are budgeted at levels that we
are projecting the City will receive for this purpose. Any adjustments, to revenue or expense, can be
made during the LTAC application and grant process during the third quarter of 2021 when better
information is available.
No staffing in the aforementioned fund.
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ENTERPRISE FUND
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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
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All Utilities 2017 Actual 2018 Actual 2019-2020
Budget
2021-2022
Budget
Revenues
Budgeted Beg Fund Balance - - 22,737,575 22,235,773
Licenses & Permits 185,593 195,800 416,396 527,878
Intergovernmental 6,074,201 1,047,883 1,411,000 4,025,002
Charges for Service 25,628,338 27,975,857 57,583,906 63,818,213
Finds & Forfeitures - - - -
Miscellaneous 285,358 607,302 32,209,789 66,162,454
Other Financing Source 1,827,575 2,139,307 3,610,200 4,949,440
Debt Service Proceeds 9,998,509 2,237,344 1,117,500 1,500,000
Transfers in 65,000 - - -
Total Revenues $ 44,064,574 $ 34,203,493 $ 119,086,366 $ 163,218,760
Expenditures
Salaries 3,461,415 3,336,850 8,618,199 9,082,793
Personnel Benefits 1,636,421 904,627 3,838,935 4,197,041
Supplies 1,918,032 2,155,298 4,778,886 4,625,813
Other Service Charges 9,923,546 10,751,463 24,755,201 27,714,937
Transfer Out - - - 141,767
Capital Outlay 10,205,709 5,560,660 42,454,700 87,016,511
Debt Services Principal 3,281,308 3,421,977 7,683,040 5,764,524
Debt Services Interest 1,629,123 1,785,247 3,728,617 4,103,698
Ending Fund Balance - - 23,228,788 20,571,676
Total Expenditures $ 32,055,554 $ 27,916,122 $ 119,086,366 $ 163,218,760
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Non-recurring Capital Expenditure – Over $84.9M 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 ($26.6M),
Wastewater Treatment Plant (WWTP) Improvement Phase I& II ($22.4M), Reservoir
Storage Tank (6.5M), and Butterfield Water Treatment Plant (WTP) Improvements (5.0M).
The City is planning for large scale improvements to its water, sewer, and Process Water
Reuse facility (PWRF). Operational cost is expected to increase due to the expansion of
capacity, however, exact increases are not known yet as design process for many of these
improvement are ongoing.
Sewer 31,969
WasteWater Treatment Plant (WWTP) Improvements - Phase 1 19,660
Northwest Area Trunkline - Sandifur Parkway Extension to Desiree Street 3,681
Northwest Area Lift Station 3,250
WasteWater Treatment Plant (WWTP) Improvements - Phase 2 2,700
Court and Sylvester Sewer Main Improvement 1,500
Road 52 and Pearl Street Lift Station - Riverview 300
Southeast Industrial Trunkline 200
Annual Sewer Upsize - Development 200
Annual Sewer System Improvements - Development 200
Pearl Street Lift Station 144
Road 36 Lift Station Upgrades 134
Process Water Reuse facility (PWRF) 31,745
Process Water Reuse Facility (PWRF) Primary Treatment Improvement 26,641
Columbia East Lift Station & Force Main 5,104
Water 19,749
Reservoir Storage Tank 6,450
Butterfield Water Treatment Plant (WTP) Improvements 5,000
Transmission Main - West Pasco Water Treatment Plant (WPWTP) to Zone
3 2,500
Automated Meter Reading 1,750
West Pasco Water Treatment Plant (WPWTP) Improvements 1,475
Emergency Power Improvements 1,100
Water Main Replacement - Richardson Road (Road 92 to Road 96) 460
Water Main Replacement - Star Lane (Road 100 to Road 97) 235
Annual Water System Improvements - Development 200
Annual Water Upsize - Development 200
Water Main Extension - Alton Street (Wehe Avenue to the alley west of
Owen Street) 187
Water Main Extension - Road 103 (Maple Street to Willow Way) 113
Water Main Replacement - South 18th Avenue (Court Street to WA Avenue) 79
Stormwater 779
Sylvester Pipe Relining 330
1st Avenue Pipe Rehab 249
Annual Stormwater Improvements - Development 200
213
Irrigation 620
Well Capacity Upgrades 470
Annual Irrigation Upsize - Development 100
Annual Irrigation System Improvements - Development 50
Grand Total 84,862
Water/Sewer Utilities Personnel Summary
Number of Employees (FTE)
Position 2016 2017 2018 2019 2020 2021 2022
Public Works Director 0.63 0.63 0.63 0.63 0.63 0.63 0.63
Public Works Superintendent 0.6 0.6 0.7 0.7 0.7 0.7 0.7
Public Works Division Manager 3.17 3.17 3.17 2.5 2.75 2.75 2.75
Finance Director 0 0 0.1 0.1 0.1 0.1 0.1
Chief Plant Operator 2 2 2 2 2 2 2
Public Works Lead 3 3 3 3 4 4 4
Water Plant Operator 0 0 0 0 4 4 4
Wastewater Plant Operator 0 0 0 0 6 6 6
Instrumentation Tech 1 1 1 1 1 2 2
Lab Technician 1 1 1 1 1 1 1
Water/Wastewater Plant Operator 11 10 9 9 0 0 0
Maintenance Worker/Mechanic 3.36 4.36 4.36 5 7 7 7
Cross Connect Specialist 2 2 1 1 0 0 0
Heavy Equipment Operator 16 16 16 17 17 18 18
Senior Management Analyst 0 1 1 1 0 0 0
Utility Maintenance Worker 12 12 12 12 9 9 9
Engineering Tech I 1 1 2 2 2 2 2
Administrative Assistant II 0.5 0.5 0.5 0.5 0.5 0.5 0.5
Administrative Assistant I 0.49 0.49 1.39 1.68 1.68 1.68 1.68
Environmental Compliance Officer 0 0 1 1 1 1 1
Public Works Project Coordinator 0 0 0 0 1 1 1
Total 57.75 58.75 59.85 61.11 61.36 63.36 63.36
2020 – Reallocation of 0.25 FTE between the Street Fund to the Utilities Fund to reflect
operations.
2021 – Reallocation of 1.0 FTE between the Street Fund to the Utilities Fund to reflect
operations.
2021 – Proposed addition of 1 FTE.
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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 provides, as an
internal service provider, regular and routine maintenance of City-owned vehicles and
equipment.
2019-2020 KEY ACCOMPLISHMENTS
2020 provided Operations’ staff and management the opportunity to test the operation’s
pliability and ability to overcome challenges. Staff and management entered 2020 with
maintenance plans consistent with previous years and the added expectation to train
inexperienced staff, plan for major improvements at our water, municipal wastewater, and
industrial wastewater plants, and develop/execute a robust pavement preservation/Street
overlay program. Conditions quickly changed, due to COVID-19, forcing the operation to
reprioritize maintenance plans based on unpredictable staffing levels and other unfamiliar
limitations.
Operations staff are resilient, industrious, and as demonstrated by the levels of maintenance
completed in 2020, unwavering in their commitment to provide our community with the
highest levels of municipal services, regardless of conditions.
WATER
Treated and supplied over 5 billion gallons of drinking water – 5% increase over 2019.
Rebuilt five pumps/motors; rehabilitated two underdrain filters; replaced one variable
frequency drive, and; completed work on new raw water intake.
Installed 509 new water meters and 18 new service connections; repaired 34 water service
connections, four water main repairs, and repaired or replaced five water valves;
performed preventative maintenance on 552 hydrants; repainted 142 hydrant, and;
repaired and/or replaced 20 fire hydrants.
Used approx. 20 tons of asphalt to repair water-system-related Street repairs.
SEWER
Treated 1.9 billion gallons of wastewater – 5% increase over 2019.
Awarded 2019 NPDES recognition for 6th straight year of violation free discharge.
Replaced aeration diffuser systems in both basins, including 1,672 aeration diffuser
membranes; cleaned and replaced valves in digester # 4 and in primary clarifier, and;
215
upgraded arc flash protection for the UV system (the final treatment prior to discharging
to the river).
Newly rebuilt Pearl Street lift station put into service; replaced and/or rebuilt
motors/pumps at Maitland, 9th & Washington, and Leukel lift stations.
Visually inspected (via CCTV) 123,200 linear feet of sewer lines and cleaned and/or
removed roots from 108,000 linear feet.
IRRIGATION
Distributed over 3 billion gallons of non-potable irrigation water – 2.2% increase over
2019 including 99% system reliability.
Rehabilitated wells at three separate well locations; replaced/rebuilt two pumps/motors;
installed three new mainline valves; repaired eight service connections and two main
leaks.
STORMWATER
Swept 743 tons of material from City Streets.
Cleaned over 420 catch basins.
PROCESS WATER REUSE FACILITY (PWRF) & FARM OPERATIONS
Discharged nearly 700 million gallons of industrial wastewater onto City-owned farm
fields.
Coordinated on several capital projects, including: Foster Wells Force Main; 30,000
square-foot drying beds, and new industrial pump station.
Repaired force main leak under Hwy 395; repaired nine other force main leaks, replaced
30 pivot gearboxes, 10 pivot tires, and 10 pivot center-drive units.
To improve water availability, staff connected/looped wells #1, #2, #3, #6, and #9, and
also connected/looped wells #7 & #8.
STREETS
Crack sealed 238,000 linear feet of City Streets, applying 67,000 lbs. of material.
Applied 44,000 lbs. of thermoplastic, covering 81,000 linear feet.
Restriped 110,000 linear feet using 306 gallons of paint.
Replaced and/or repaired 155 Street signs.
EQUIPMENT RENTAL/FLEET
Completed 1,373 service requests.
Implemented bulk Diesel Exhaust Fluid (DEF) dispense unit; saving the expense of
individual 2.5-gallon containers. Each 55-gallon drum saves the City $85.00. In addition,
to minimize return trips to the shop, Fleet staff now routinely fill DEF tanks on all units
as they come in for service.
Ongoing efforts to clean, organize and reduce Fleet parts inventory has resulted in
cleaner, more organized staging areas. Staff worked to isolate parts held for vehicles and
equipment we no longer have and purge these items, as well as left over “good used
parts” we no longer consider usable in an evolving fleet.
216
Finalized and implemented the Fire/Ambulance fleet tracking system for annual
inspections, aerial device maintenance services, fire pump inspection/testing, snow tire
assignments, battery replacement intervals and heat-pan removal/re-installation dates.
Processed the sale of 6,990 gallons of fuel.
ADMINISTRATIVE
Implemented central purchasing internal processes and procedures.
Initiated and completed nine small-works contracts.
Developed internal automated task tracking mechanism.
Responded to the following volume of customer calls:
o Water: 502
o Sewer: 42
o Irrigation: 322
o Streets/traffic: 113
o Stormwater: 21
BUDGET NARRATIVE
2021-2022 GOALS
WATER
Continue efforts to complete an additional 22% of the Unidirectional Flushing.
Train and deploy staff for the ongoing maintenance of city fire hydrants to help mitigate
future failures and supporting Fire Rating.
Continue analysis and installation of electronic read meters. (CIP Project #18050)
Continue working with the Department of Health on their water plants optimization
program.
Meet Uni-Directional Flushing goal of at least 22% of zones to meet 5-year cycle – this
ensures compliance with the Fire Rating program.
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.
Meet Fire Hydrant Maintenance goal of every hydrant maintained once per year - this
ensures compliance with the Fire Rating program.
SEWER
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.
Inspect remaining City manholes so 100% are documented as assets in Cartegraph.
Receive zero claims against the City for sewer backups – a continuing annual goal.
Maintain a violation-free treatment plant operation – a continuing annual goal.
Repair and/or replace ten manhole castings identified as top priority repairs
Complete the inspection of at least 33% of the gravity sewer system – a continuing
annual goal.
217
IRRIGATION
Continue annual installation of isolation valves through the utility to lessen the number
of customers impacted by a major repair or routine maintenance.
Rehabilitate 2 irrigation well sites – this will be an annual goal to ensure reliable
irrigation service
Rebuild 3 Pressure Reducing Valves – this will be an annual goal to ensure reliable
irrigation service.
Achieve over 95% system reliability.
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
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.
Develop a plan to conduct a system-wide condition assessment every five years – this
ensures the NPDES program requirements are being met.
Identify, document, and mitigate 100% of all illicit discharges to the stormwater system.
PROCESS WATER REUSE FACILITY (PWRF) & FARM OPERATIONS
Complete pump and force main reconfiguration at Foster Wells Lift station to provide
more reliability and redundancy and to reduce unanticipated shutdowns and negative
impacts to Processors.
Rehabilitate two freshwater wells – this annual effort ensures these wells continue to
operate efficiently to supplement reuse water being used to irrigate the farm circles.
Implement new pre-treatment requirements for all processors to help ensure the long-
term viability of the PWRF facilities.
Maintain functionality of PWRF while engineered improvements are being built.
Full implementation and use of Cartegraph for a work order system to track all work and
costs
Continue pivot improvements – install and evaluate effectiveness of boom backs for
improved circle track longevity between maintenance efforts.
STREETS
Complete overlay projects on Highlands St., 2nd and Washington, W. Charles St., Maple
& Rd. 96, Sunset Trail, 15th & Lewis, and E. B Street.
Complete thermo-plastic application on Argent, Court, Sylvester, and Industrial Way.
Crack seal from Rd. 36 to Rd. 56 between Court and Sylvester.
EQUIPMENT RENTAL/FLEET
Continue refining inventory accountability.
Surplus older/unused vehicles and equipment.
Provide training and achieve EVT certifications for each mechanics.
218
219
INTERNAL SERVICE FUNDS
220
Equipment Rental
CITY MANAGER
PUBLIC WORKS DIRECTOR
SUPERINTENDENT
DIVISION
MANAGER
Chief Mechanic
Mechanic
Administrative Assistant I
221
Equipment O&M Govt 2017 Actual 2018 Actual 2019-2020
Budget
2021-2022
Budget
Revenues
Beginning Fund Balance - - 312,453 (4,514)
Charges Goods & Services 1,106,028 1,046,848 3,045,359 3,190,437
Miscellaneous Revenue 10,148 14,171 12,000 14,000
Transfer In - - 115,306 -
Total Revenues $ 1,116,176 $ 1,061,019 $ 3,485,118 $ 3,199,923
Expenditures
Salaries & Wages 201,925 255,177 944,320 985,336
Personnel Benefits 60,766 108,461 386,208 404,032
Supplies 591,553 632,148 1,469,264 1,531,552
Services & Charges 220,105 202,207 384,636 384,324
Ending Fund Balance - - 300,690 (105,321)
Total Expenditures $ 1,074,349 $ 1,197,993 $ 3,485,118 $ 3,199,923
End Fund Balance – This fund support maintenance of City’s vehicles. Expenses and revenue are not only
based in routine maintenance, but some unexpected expenses are well. Though the fund balance is
budgeted as expected to be negative at the end of the 2021-2022 biennium, we do not see a reason to
increase rates yet as the variance in revenue is expenses is still low. However, this indicates that the City
will need to review its shop rates in the next biennium.
222
Equipment O&M Utility 2017 Actual 2018 Actual 2019-2020
Budget
2021-2022
Budget
Revenues
Beginning Fund Balance - - 115,306 -
Charges Goods & Services 468,237 354,484 275,932 264,002
Miscellaneous Revenue 1,379 6,314 - -
Total Revenues 469,616 360,798 391,238 264,002
Expenditures
Salaries & Wages 166,554 158,579 - -
Personnel Benefits 67,381 64,911 - -
Supplies 208,802 205,492 275,932 264,002
Services & Charges 44,856 39,740 - -
Transfers & Pass Through’s - - 115,306 -
Ending Fund Balance - - - -
Total Expenditures $ 487,593 $ 468,722 $ 391,238 $ 264,002
515 - Equipment Replacement Govt 2017 Actual 2018 Actual 2019-2020
Budget
2021-2022
Budget
Revenues
Beginning Fund Balance - - 11,953,885 8,868,277
Charges Goods & Services 2,850,783 1,621,435 2,935,906 3,505,776
Miscellaneous Revenue 73,942 145,038 1,312 100,000
Debt Proceeds 525,938 14,567 29,134 -
Transfer In - - - -
Total Revenues $ 3,450,663 $ 1,781,040 $ 14,920,237 $ 12,474,053
Expenditures
Supplies 83,433 160,996 220,000 -
Transfers & Pass Through’s - - - 451,762
Capital Outlay 1,918,163 477,578 1,084,346 3,183,051
Debt Principal - - 2,000,000 -
Ending Fund Balance - - 11,615,891 8,839,240
Total Expenditures $ 2,001,596 $ 638,574 $ 14,920,237 $ 12,474,053
223
Equipment Replacement Utility 2017 Actual 2018 Actual 2019-2020
Budget
2021-2022
Budget
Revenues
Beginning Fund Balance - - 5,045,599 4,433,018
Charges Goods & Services 535,480 628,218 1,233,452 1,871,178
Miscellaneous Revenue 61,884 65,061 - 20,000
Debt Proceeds - - - -
Transfer In - - - -
Total Revenues 597,364 693,279 6,279,051 6,324,196
Expenditures
Supplies - 5,086 - 509,718
Transfers & Pass Through’s - - - -
Capital Outlay 21,127 457,590 708,070 2,037,070
Ending Fund Balance - - 5,570,981 3,777,408
Total Expenditures $ 21,127 $ 462,676 $ 6,279,051 $ 6,324,196
Equipment Rental Personnel Summary
Number of Employees (FTE)
Position 2016 2017 2018 2019 2020 2021 2022
Public Works Director 0.11 0.11 0.11 0.11 0.11 0.11 0.11
Public Works Superintendent 0.24 0.24 0.24 0.24 0.24 0.24 0.24
Public Works Division Manager 1 1 1 1 1 1 1
Chief Mechanic 1 1 1 1 1 1 1
Mechanic 2 2 3 3 3 3 3
Staff Accountant 0 0 0.1 0.1 0.1 0.1 0.1
Administrative Assistant I 1.24 1.24 1.24 1.24 1.24 1.24 1.24
Total 5.59 5.59 6.69 6.69 6.69 6.69 6.69
No change proposed from 2020 to 2021.
224
Medical Service Fund
CITY MANAGER
HUMAN RESOURCES DIRECTOR
225
Medical Services 2017 Actual 2018 Actual 2019-2020
Budget
2021-2022
Budget
Revenues
Budgeted Beg Fund Balance - - 2,935,638 2,802,805
Charges Goods & Services 6,020,162 6,014,060 12,831,124 11,390,544
Miscellaneous Revenue 156,294 120,131 215,000 155,000
Transfer In - - - -
Total Revenues $ 6,176,456 $ 6,134,191 $ 15,981,762 $ 14,348,349
Expenditures
Salaries & Wages - 28,869 61,964 129,838
Personnel Benefits - 10,121 21,838 43,794
Services & Charges 4,890,558 5,718,846 10,980,014 11,121,450
Transfers & Pass Trough's - 75,000 - -
Budgeted End Fund Balance - - 4,917,946 3,053,267
Total Expenses $ 4,890,558 $ 5,832,836 $ 15,981,762 $ 14,348,349
Dental Services 2017 Actual 2018 Actual 2019-2020
Budget
2021-2022
Budget
Revenues
Beginning Fund Balance - - 63,478 151,770
Charges Goods & Services 469,086 465,532 994,400 1,009,096
Miscellaneous Revenue 1,247 1,655 4,000 4,000
Transfer In - 75,000 - -
Total Revenues $ 470,333 $ 542,187 $ 1,061,878 $ 1,164,866
Expenditures
Services & Charges 456,359 440,969 991,844 1,000,538
Ending Fund Balance - - 70,034 164,328
Total Expenditures $ 456,359 $ 440,969 $ 1,061,878 $ 1,164,866
Medical/Dental Insurance Personnel Summary
Number of Employees (FTE)
Position 2016 2017 2018 2019 2020 2021 2022
HR Director 0 0 0 0 0.5 0.5 0.5
Senior HR Analyst 0 0 0.3 0.3 0 0 0
Total 0 0 0.3 0.3 0.5 0.5 0.5
2020 – Human Resources Director is replacing Senior HR Analyst to manage City’s
Medical/Dental insurance program.
No change proposed from 2020 to 2021.
226
Central Stores Fund
530 - Central Stores 2017 Actual 2018 Actual 2019-2020
Budget
2021-2022
Budget
Revenues
Beginning Fund Balance - - 13,080 8,000
Miscellaneous Revenue 125 129 110 110
Total Revenues 125 129 13,190 8,110
Expenditures
Supplies - - 1,000 1,000
Ending Fund Balance - - 12,190 7,110
Total Expenditures $ - $ - $ 13,190 $ 8,110
No staffing in aforementioned Fund.
227
ALL OTHER FUNDS
228
General CIP Fund
General CIP 2017
Actual 2018 Actual 2019-2020
Budget
2021-2022
Budget
Revenues
Budgeted Beg Fund Balance - - - -
Intergovernmental 3,192,349 7,273,596 17,262,000 15,666,000
Charges Goods & Services - - - -
Miscellaneous Revenue 35,000 (26,133) 15,788,500 5,576,047
Capital Contribution Cash 26,748 - - -
Debt Proceeds - - 7,921,000 -
Transfer In 4,455,223 2,332,477 32,637,244 13,674,000
Total Revenues 7,709,320 9,579,940 73,608,744 34,916,047
Expenditures
Supplies 409,715 125,326 - -
Services & Charges 437,454 209,723 1,702,185 -
Transfers & Pass Through’s - 86,667 - -
Capital Outlay 6,531,019 9,550,946 71,906,559 34,916,047
Debt Principal - - - -
Debt Interest - - - -
Budgeted End Fund Balance - - - -
Total Expenditures 7,378,188 9,972,662 73,608,744 34,916,047
229
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.
Transportation 26,992
Lewis Street Overpass 16,452
Citywide Traffic Controller Upgrades - Phase 2 2,870
Annual Pavement Preservation Program 1,777
Lewis Street Corridor Improvements - 2nd Avenue to 5th Avenue 1,635
Sandifur Parkway Widening - Road 52 to Road 60 958
Argent Road & Road 36 Intersection Improvements 620
Sylvester Street Safety Program - Phase 1 522
Sylvester Street Safety Program - Phase 2 476
Argent Road Improvements - Saraceno Way to Road 36 420
North Road 100 Pedestrian/Bicycle Improvements 350
Pedestrian/Bicycle Access Sylvester Street Overpass 300
Court Street & Road 68 Intersection Improvements 183
Burns Road Pedestrian/Bicycle Pathway - Road 100 to Road 90 152
Pedestrian/Bicycle Access Road 100 Interchange 120
Burns Road Pedestrian/Bicycle Pathway - Road 90 to Road 84 111
South 10th Avenue & W. Lewis Street Advanced Intersection Warning 47
Fire 4,158
Fire Station 84 Replacement 3,040
Fire Station 85 Addition 449
Fire Station 87 Property Purchase 265
Station Alerting System 262
Training Center Improvements 142
Parks & Recreation 3,667
Sacajawea Levee Lowering 2,657
Franklin County Irrigation District (FCID) Trail - Phases 1 and 2 415
Road 84 Park 270
Marina Dock Replacement - Dock B 200
Highland Park Parking and Field Expansion 75
Road 48 Park 50
Grand Total 34,817
No staffing in the aforementioned fund.
230
Cemetery Endowment Fund
Cemetery Endowment 2017 Actual 2018 Actual 2019-2020
Budget
2021-2022
Budget
Revenues
Budgeted Beg Fund Balance - - 532,848 592,588
Charges Goods & Services 17,552 20,973 40,000 42,000
Miscellaneous Revenue 1,193 5,087 22,500 10,000
Total Revenues 18,745 26,060 595,348 644,588
Expenditures
Transfers & Pass Through’s - - - -
Budgeted End Fund Balance - - 595,348 644,588
Total Expenditures - - 595,348 644,588
231
Old Fire Pension Fund
No staffing in the aforementioned fund.
Old Fire OPEB Fund
619 - Old Fire OPEB 2017 Actual 2018 Actual 2019-2020
Budget
2021-2022
Budget
Revenues
Budgeted Beg Fund Balance - - 2,907,441 3,507,950
Miscellaneous Revenue 454,273 (142,069) 10,000 10,000
Dividends 53,582 57,074 104,000 104,000
Total Revenues 507,855 (84,995) 3,021,441 3,621,950
Expenditures
Salaries & Wages - - - -
Personnel Benefits 94,835 87,540 177,706 175,080
Services & Charges 54,052 5,661 154,830 153,099
Budgeted End Fund Balance - - 2,688,905 3,293,771
Total Expenditures 148,887 93,201 3,021,441 3,621,950
No staffing in the aforementioned fund.
610 - Old Fire Pension 2017
Actual 2018 Actual 2019-2020
Budget
2021-2022
Budget
Revenues
Budgeted Beg Fund Balance - - 2,755,894 3,040,087
Intergovernmental 63,503 73,414 147,000 182,988
Miscellaneous Revenue 347,898 (181,109) 17,556 16,800
Dividends 36,220 41,675 68,620 68,620
Debt Proceeds - 9,016 14,944 6,102
Total Revenues 447,621 (57,004) 3,004,014 3,314,597
Expenditures
Salaries & Wages 120,503 128,399 271,400 270,000
Personnel Benefits - - - -
Services & Charges 5,870 4,923 8,712 10,464
Budgeted End Fund Balance - - 2,723,902 3,034,133
Total Expenditures 126,373 133,322 3,004,014 3,314,597
232
233
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.
The City will make capital improvements in accordance with an adopted Capital Improvement
Plan as budgeted within the current biennial budget.
The City will determine the most cost-effective financing method for all new projects.
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.
Staff presented and Council approved Council with 2021-2026 Capital Improvement Plan
with updated list of projects and corresponding expenses. Due to operational impact of the
COVID-19 pandemic staff time to prepare an in-depth Capital Improvement Plan with
individual project sheets was reallocated of staff’s time to combat COVID-19.
234
235
2021-2026 Capital Improvement Plan
236
237
238
239
240
241
242
2021-2022 Proposed Capital Budget
Area/Project Name 2021-2022
Proposed
Sewer 31,969
WasteWater Treatment Plant (WWTP) Improvements - Phase 1 19,660
Northwest Area Trunkline - Sandifur Parkway Extension to Desiree Street 3,681
Northwest Area Lift Station 3,250
WasteWater Treatment Plant (WWTP) Improvements - Phase 2 2,700
Court and Sylvester Sewer Main Improvement 1,500
Road 52 and Pearl Street Lift Station - Riverview 300
Southeast Industrial Trunkline 200
Annual Sewer Upsize - Development 200
Annual Sewer System Improvements - Development 200
Pearl Street Lift Station 144
PWRF 31,745
Process Water Reuse Facility (PWRF) Primary Treatment Improvement 26,641
Columbia East Lift Station & Force Main 5,104
Transportation 26,992
Lewis Street Overpass 16,452
Citywide Traffic Controller Upgrades - Phase 2 2,870
Annual Pavement Preservation Program 1,777
Lewis Street Corridor Improvements - 2nd Avenue to 5th Avenue 1,635
Sandifur Parkway Widening - Road 52 to Road 60 958
Argent Road & Road 36 Intersection Improvements 620
Sylvester Street Safety Program - Phase 1 522
Sylvester Street Safety Program - Phase 2 476
Argent Road Improvements - Saraceno Way to Road 36 420
North Road 100 Pedestrian/Bicycle Improvements 350
Pedestrian/Bicycle Access Sylvester Street Overpass 300
Court Street & Road 68 Intersection Improvements 183
Burns Road Pedestrian/Bicycle Pathway - Road 100 to Road 90 152
Pedestrian/Bicycle Access Road 100 Interchange 120
Burns Road Pedestrian/Bicycle Pathway - Road 90 to Road 84 111
South 10th Avenue & W. Lewis Street Advanced Intersection Warning 47
Water 19,749
Reservoir Storage Tank 6,450
Butterfield Water Treatment Plant (WTP) Improvements 5,000
Transmission Main - West Pasco Water Treatment Plant (WPWTP) to Zone 3 2,500
Automated Meter Reading 1,750
West Pasco Water Treatment Plant (WPWTP) Improvements 1,475
Emergency Power Improvements 1,100
Water Main Replacement - Richardson Road (Road 92 to Road 96) 460
Water Main Replacement - Star Lane (Road 100 to Road 97) 235
Annual Water System Improvements - Development 200
Annual Water Upsize - Development 200
Water Main Extension - Alton Street (Wehe Avenue to the alley west of Owen Street) 187
Water Main Extension - Road 103 (Maple Street to Willow Way) 113
243
Area/Project Name 2021-2022
Proposed
Fire 4,158
Fire Station 84 Replacement 3,040
Fire Station 85 Addition 449
Fire Station 87 Property Purchase 265
Station Alerting System 262
Training Center Improvements 142
Parks & Recreation 3,667
Sacajawea Levee Lowering 2,657
Franklin County Irrigation District (FCID) Trail - Phases 1 and 2 415
Road 84 Park 270
Marina Dock Replacement - Dock B 200
Highland Park Parking and Field Expansion 75
Road 48 Park 50
Stormwater 779
Sylvester Pipe Relining 330
1st Avenue Pipe Rehab 249
Annual Stormwater Improvements - Development 200
Irrigation 620
Well Capacity Upgrades 470
Annual Irrigation Upsize - Development 100
Annual Irrigation System Improvements - Development 50
Grand Total 119,680
244