Loading...
HomeMy WebLinkAbout2005 Budget...., ,..... ,..... ,- A GUIDE TO THE BUDGET City budgets are complex and budget documents can often be intimidating to the average reader. Hopefully, this short guide will help to take some of the mystery out of the budget, as well as provide the reader with some background on how to use this document. Purpose of the Budget The budget serves multiple purposes: A financial tool for management. A vehicle for carrying out City Council policy and priorities. A means of showing the public the various services and functions provided by the City. Organizational Structure of the City The City's financial structure is organized by fund, which is the legal level at which expenditures cannot exceed budgetary appropriations. Each fund is then broken down into one or more departments, which in tum are broken down into divisions. For Example, Administration and Community Services is a department within the General Fund, which contains the following Divisions -Executive, Budgeting & Accounting (Finance), Legal Services, Administrative Service (City Clerk), Data Processing Operations, Recreational Service, and Facilities. This organization provides the financial base from which to measure the delivery of services and programs to the community, and for measuring the allocation of resources to carry out City Council policies and priorities. Organization of the Budget Document The document is structured to provide the reader with increasing levels of detail at whatever depth desired. Major sections of the budget are as follows: First is the City Manager's budget message, which provides an executive overview of key policies, programs, and significant financial changes in the budget for the ensuing year. The next section is a series of summary schedules of the City budget. These schedules summarize revenues and expenditures by fund and by major category. Some of the funds or departments may contain informational narrative and an organizational chart that includes a table of departmental personnel. The Capital Improvements Projects section lists capital improvements projects budgeted for the year. The General Information section includes assessed value and property taxes levied for the current and previous years, some ratios of bonded debt, debt limitations of the City, current outstanding bonded debt, and other Utility outstanding debt. Summary of Budgetary Process The City of Pasco's budgetary process follows the prov1s1ons of the Revised Code of Washington (RCW), Chapter 35.33. During the spring and summer month's departments begin preparation of their budget request for the coming year. Throughout this process meetings are held with appropriate staff and with the City Manager to review the budget requests. After compiling the data, the Preliminary Budget document is prepared. This document is made available for public review in the City Clerk's office and at the Public Library after November 1. The proposed budget includes the annual operating expenditures and estimated revenues, as well as the current period appropriation of the City's five year Capital Improvements Projects (CIP). The CIP matches available revenue sources with various street and parks projects, as well as water and sewer system improvements and other capital improvements. It is formally updated on an annual basis, although it is recognized that the program is continually updated and modified on an ongoing basis. The CIP is a flexible, dynamic tool that encourages long-term decision-making and assures the continuity of Council goals and objectives. The CIP is reviewed by the City Council during October and is also adopted in December. The budget for governmental funds is prepared on a modified accrual basis of accounting in conformity with generally accepted accounting principles (GAAP). The budget for proprietary funds is prepared on an accrual basis, also in accordance with GAAP. During November, the City Manager presents the proposed budget to City Council in a workshop session. Public hearings are conducted and the budget ordinance is given first and second readings at regular City Council meetings. Final adoption of the budget occurs after the second reading of the budget ordinance. State law directs the budget adoption by December 31. The adopted budget constitutes the legal authority for expenditures. The level of control at which expenditures may not legally exceed appropriations is the fund. Revisions that alter the total expenditures of any kind must be approved by the City Council and adopted by ordinance. The City's budget is amended once during the year before year-end. All appropriations, except for capital projects, lapse at the end of the year. r ,..... ,.., r ,..., ,.. - ,.. CITY OF PASCO, WASHINGTON 2005 ANNUAL BUDGET TABLE OF CONTENTS A GUIDE TO THE CITY OF PASCO BUDGET BUDGET MESSAGE · Page CITY MANAGER'S BUDGET MESSAGE . . . . . . . . . ... . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ................. 1 -xx11 LIST OF CITY OFFICIALS . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . xxiii SUMMARIES SECTION: 2005 OPERA TING BUDGET ORDINANCE .......................................................................... . 2005 SUMMARIZED REVENUES -ALL OPERA TING FUNDS . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 - 3 2005 SUMMARIZED EXPENDITURES -ALL OPERA TING FUNDS .. .. .. .. .. . .. . .. .. .. .. . .. . . . .. . .. . .. .. . . . .. 4 -5 COMPARATIVE REVENUE SUMMARY -GENERAL FUND.................................................... 6-7 COMPARATIVE EXPENDITURE SUMMARY -ALL OPERA TING FUNDS .. .. .. .. .. .. .. .. .. . .. . . .. .. .. .. . .. . 8 COMPARATIVE EXPENDITURE SUMMARY -GENERAL FUND .............................................. 9 GENERAL FUND DEPARTMENT SUMMARIES: CITY COUNCIL ............................................................................................. ..... .. . . ............................ 12 -13 MUNICIPAL COURT .............................................................................................................. :......... 14 -15 CITY MANAGER .................... ............. ....................... ................. .......................... ........................... ... 16 -17 POLICE DEPARTMENT ........................................................................................................................ 18 -21 FIRE DEPARTMENT .............................................................................................................................. 22 -23 ADMINISTRATIVE & COMMUNITY SERVICES ................................................................................ 24 -25 COMMUNITY DEVELOPMENT ..................................................................... :..................................... 26 -27 ENGINEERING ............................................................... ..................... ................ ................................ 28 -29 NON-DEPARTMENTAL/ LIBRARY 30 OTHER OPERATING FUNDS: CITY STREET ......................................... ..... ..................................................... ........ ............................ 32 -33 ARTERIAL STREET/ STREET OVERLAY ........................................................................................... 34 -35 COMMUNITY DEVELOPMENT BLOCK GRANT / KING COMMUNITY CENTER ....................... 36 -37 AMBULANCE SERVICE ....................................................................................................................... 38 -39 CONTINGENCY I ATHLETIC PROGRAMS ....................................................................................... 40 -41 CEMETERY ......................................................................... ..... .................................. ................... 42 -43 SENIOR CENTER .......................................... ........ ................... .......... ..................................... ................. 44 -45 MULTI-MODAL I BI-CENTENIAL .................................................................. ............................... 46 -47 RIVERS HORE TRAIL & MARINA MAINTENANCE / SPECIAL LODGING ASSESSMENT ..... ...... 48 -49 LITTER ABATEMENT/ RE VOL YING ABATEMENT .. .. .. . .. .. .. .. .. .. .. .. . .. .. .. . .. . . .. .. .. .. .. .. . .. .. . . . .. . 50 -51 T.R.A.C. DEVELOPMENT & OPERATING/ PARK DEVELOPMENT ................................................ 52 -53 CAPITAL IMPROVEMENT/ INDUSTRIAL INFRASTRUCTURE ........................................................ 54 -55 STADIUM/CONVENTION CENTER / SUN WILLOWS GOLF COURSE LAND DEVELOPMENT . 56 -57 1993 CIVIC CENTER G.O. BONDS .......................................................................................... 59 1999 FIRE STATION-LIBRARY G.O. BONDS / 2002 REFUNDING (1993) G.O. BONDS .............. 60 -61 WATER/SEWER . . . ... . . . . . .... . .. . . . ... . . . . .. ... . . ... . . . . . . . . . . . . . . . . . .. . .. . . . . . . . .. . . . . . . . . . .. . . . . . . . . . . . . ....................... .... ... . .. . . . . . . .. 64 -65 EQUIPMENT RENT AL -OPERA TING .......... ............ ........ ........ ....................... ................................ 68 -69 EQUIPMENT RENTAL REPLAC. / MEDICAL/ DENTAL INSURANCE ......................................... 70 -71 CENTRAL STORES .................................................................................................................................. 72 Page OTHER OPERATING FUNDS (cont.): CEMETERY TRUST/ CEMETERY PRE-NEED TRUST ........................................................................ 74-75 FIREMEN'S PENSION / LANDFILL REMEDIATION ..................... ,.................................... 76-77 LOCAL IMPROVEMENT DISTRICT GUARANTY 78 CA PIT AL EQUIPMENT .. .. . .. .. . .. .. . . .. .... . . . . . . . . . . . . . . .. .. . ... . .. . ... . . . . . . . . . . . . . . . . . .... .... . .. . .. .. ..... . .... . ... ... .. .. . ... .. . . ... .. .. 80 -81 CAPITAL PROJECTS SECTION: 2005 CAP IT AL PROJECTS BUDGET ORDINANCE ................................................ ....................... 83 SUMMARY OF 2005 CAPITAL PROJECTS .................................................................................. 85 -87 INDIVIDUAL PROJECT SHEETS 89-n1 GENERAL INFORMATION SECTION: COMPARATIVE SUMMARY OF AD VALOREM TAXES .......................................................... 133 RA TIO OF GENERAL BONDED DEBT TO ASSESSED VALUE .......................... .. . . . . . . . .... . . . . . . . .. . . . . 134 LEGAL DEBT LIMITATION ........................................................................................................ 135 SUMMARY OF DEBT (except L.I.D.'s) ....................................................................................................... 136 -137 GLOSSARY OF TERMS 139 ,.., i' r , r l Honorable Mayor and Council: On behalf of the entire management team, I am pleased to submit to you the preliminary budget for fiscal year 2005. As required by state law, the budget presented herein is balanced between revenues and expenses. In the interest of Pasco citizens, it also maintains the service levels diligently improved over the past decade, while further improving on some. INTRODUCTION The 2005 budget reflects the extraordinary growth being experienced by the community. While the growth surge continues, it also generates sufficient funds with which to provide for increasing demands for police and fire services, more park maintenance and more capital improvements. In short, growth is generally paying for its effect on city services and, in some cases, is actually improving service levels being experienced throughout the community. The development "boom" experienced over the past decade continued into 2004 and appears that it will continue next year. The number of building permits issued this year will again exceed 2000 and the taxable value of new construction (private investment) over the past year 1s expected to reach $200 million, surpassing even last year's record of $154 million. ,-. ,-, ,......, ,...., ,..... ,-, ,. ' ,.., Our third-largest general fund source (at nearly 20%) is the property tax: this proportion is an anomaly, as the property tax is usually one of the two largest general fund revenue sources in most Washington cities. At $4.28 million next year, the property tax levy will rise by $460,000 (or 12%), due solely to the extraordinary growth in assessed value generated by new development over the past year. The 2005 property tax levy not only avoids the 1 % increase authorized by state law (which would amount to $38,000) but, more importantly, the proposed levy will further drive the city's property tax rate lower, by nearly 30 cents per $1,000, to a new historical low of $2.41 per $1,000 of assessed value. The remaining 15% of general fund revenue growth is attributable to much smaller elements. Expected gambling tax income and cable TV franchise fees are adjusted by $50,000 each to more accurately reflect current levels of receipts. Fines collected through Municipal Court are also increased by $50,000 to more accurately reflect recent trends. Building permit revenues, however, are again purposefully understated (at $600,000) to avoid any surprise when (not if) construction levels fall off. The beginning balance is again estimated to be $5 million (same as 2004). At that level, it substantially exceeds the figure estimated to be on hand at the close of the operating year when the 2004 budget was prepared ($1.6 million). The difference is principally attributable to three factors: first, several capital projects funded by the general fund have not been completed, so the associated dollars will be carried over to 2005 in the beginning balance; second, and of greater impact, is the fact that actual revenue during 2004 exceeded budget projections, in some cases by a substantial margin (for example, utility tax receipts are being realized 11 % greater than projected); finally, the 2004 actual beginning balance was much larger than expected as well, again due to the extraordinary revenue in certain categories. The availability of these additional funds, much like a windfall, is a good problem to deal with, as it presents the opportunity to address capital improvement needs as well as providing an additional level of "insurance" to absorb unanticipated expenditures during the year. Total expenditures (excluding ending fund balance) of the general fund next year will grow by $1.6 million (6.7%), or slightly less than the $1.7 million growth in operating revenue. The wages and benefits of personnel will consume virtually all of the $1.6 million increase, in the form of cost of living adjustments and the addition of 16 new positions within the general fund. V ,-, ,..., ,..., r Excluding capital outlays and debt service, the total operating expenses of the water/sewer fund will increase by $680,000 or 10%. However, this figure is distorted by the $300,000 transfer to the overlay fund (for overlay of Sylvester Street). Excluding the one-time transfer, true operating expenses will increase $380,000, or 5.7%. Most of the operating increase is attributable to increased personnel costs ($181,000), as one additional heavy equipment operator is added to the water crew. Additional supplies (more chemicals, etc.) will push costs up by $80,000 and other services (such as more electricity for the new irrigation pump station) will push costs $92,000 higher. The utility fund reflects a very healthy financial condition and the capacity to fulfill utility service demands while continuing to improve the overall system. MEDICAL/DENTAL Another internal service, the medical/dental fund accounts for the medical/dental benefit payments (claims) for employees. As a "self-insured" program, benefits are provided by the fund and the expenses are offset by revenue in the form of assessments against each operating fund (most notably the general fund). As claims increase (with age and number of employees as well as medical cost inflation), so must assessments. The past year was a clear challenge for the city as Premera Blue Cross (which had provided stop- loss insurance and network cost savings for more than 15 years) failed to offer a reasonable package price to continue their services. Consequently, a new service provider was contracted and, fortunately, the cost of administration (including stop-loss insurance) will raise a comparatively modest $33,000 (10%) over 2004. The major cost driver, however, is payment of claims which are expected to rise by $210,000 (or 15%) next year. To offset the expected rise in claims, assessments (to operating funds and employees) will necessarily increase (about 85% to operating funds and 15% to employees). Despite the diligent effort to manage costs, the fund will remain on the low side of the safety margin, as the ending balance will represent slightly less than three months worth of claims (industry standard is three to six months). xvn ,.., ....., ,...., ,-, ,...... ,...., r Streets: while the 2004 budget provided for five new traffic signals, the 2005 budget contemplates adding only one new signal (at road 100 and Chapel Hill Blvd.). Burden Blvd. (west of Road 44) will be widened (and overhead electrical lines placed underground) to include sidewalks and the first phase of the East Lewis Street Corridor Project will be accomplished next year (including sidewalks and landscape as well as preparation to place overhead electrical lines underground). If the proposed 2004 pilot project for the alley paving program is supported by the benefiting property owners, 2005 will see the first of five annual installments necessary to pave all remaining 270 alleys in the community . Utilities: as noted in the water/sewer fund discussion, nearly $8 million is allocated in capital projects in 2005. Unfortunately, one of the major projects is carried over from 2004 (new water reservoir). Another hold-over from last year is renovation of the Road 68 reservoir site ($500,000). Installation of a new transmission line between east Road 34 and West A Street ($900,000) will add reliability for the water distribution system ( a significant portion of the city is served by one major line -the new line will provide a secondary transmission point). Sewer projects are, again, relatively modest: northerly extension of the Road 40 sewer line (to A Street) at a cost of about $400,000; extension of sewer at the south end of Road 68 ($200,000); installation of the long-planned Wernett interceptor ($400,000) to make service available to the area north of Court Street in the vicinity of Road 84; and a new lift station at Pearl Street ($200,000). Parks: as the community develops with new subdivisions, new neighborhood parks are essential to assure the quality of life so essential to maintenance of community values. Not only will two new neighborhood parks be developed next year (Loviisa Farms and the neighborhood north of Burden Blvd. and east of Road 60), three existing parks will be renovated (Highland and Kurtzman parks in East Pasco and McGee Park on the plateau). In addition, Phase II of the Rivershore Project will extend the Sacajawea Trail from the Cable Bridge to the Port's new trail (linking with Sacajawea State Park). Although not a park (per se), the Sun Willows Golf Course renovation will be considered complete with renovation of the last three ponds (water hazards). XIX ,-, ,-, l"'"'I ,-, l"'"'I ,-, 1 $250 !1i1 $225 $200 $175 Ql ::, $150 ~ 15 ti $125 2 l $100 $75 $50 $25 $0 I I I ! i I i i I i I i I / I ~ _,,,---- I i i -r ' -- Construction Value Total vs Residential ~ ~ V ~.,,, -- I I I l/ I A -ii V /i /1 b , I ! I I ! V I I ./ i I I I i Y .I I I I "'-. -V __.,,,,. ; 1990 1991 1992 1993 1994 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 Year I-Total Value -Residential Value I Unfortunately, the Pasco School District must rely on property tax for new facilities as well as operations. The District's bonding capacity (the ability to mortgage, if you will) is fixed as a percent of the District's assessed value. Although Pasco's assessed value grew notably for 2005, Pasco remains a relatively poor district when measured as assessed value/household; that picture worsens when measured as assessed value/student (this reflects the District's relative financial resources per student). Because growth in the assessed value (particularly for the school district) is so critical to the future of the entire Pasco community ( schools are a critical element of the quality of life formula for any community), Council has stated its past desire to cause non-residential growth in the assessed value, to the extent practicable. Achieving such a goal requires definitive action. Another policy initiative recommended in this budget is the creation of a new fund -called the industrial infrastructure fund -with which the city can "put its money where its mouth is." The new fund, as recommended, is capitalized with $1 million transferred from the long-standing Sun Willows Development fund (which has accounted for the redevelopment of the Sun Willows Golf Course as well as sale and development of city-owned properties in the vicinity of the golf course). Since all the Sun Willows residential properties and half of the commercial properties have been sold for development, the funds remaining are no longer necessary to facilitate either XXl ,-, ,. ,. ORDINANCE NO. 3699 AN ORDINANCE ADOPTING THE CITY OF PASCO OPERATING BUDGET FOR THE YEAR 2005. WHEREAS, subsequent to due notice and public hearing thereon, the City Council of the City of Pasco has approved an operating budget for the year 2005; NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF PASCO, WASHINGTON DO ORDAIN AS FOLLOWS: Section One. The following budget containing the totals set forth for each fund for the year 2005 is hereby adopted: FUND GENERAL FUND CITY STREET FUND ARTERIAL STREET FUND STREET OVERLAY FUND BLOCK GRANT FUND KING COMMUNITY CENTER FUND AMBULANCE SERVICE FUND CONTINGENCY FUNC CEMETERY FUND ATHLETIC PROGRAMS FUND SENIOR CENTER FUND MUL Tl-MODAL FACILITY FUND B1-CENTENIAL FUND RIVERSHORE TRAIL & MARINA MAINTENANCE FUND SPECIAL LODGING ASSESSMENT FUND LITTER ABATEMENT FUND REVOLVING ABATEMENT FUND TRAC DEVELOPMENT & OPERATING FUND PARK FUND CAPITAL IMPROVEMENT FUND INDUSTRIAL INFRASTRUCTURE FUND STADIUM/CONVENTION CENTER FUND SUN WILLOWS DEVELOPMENT FUND 1993 G.O. BOND CIVIC/SR CENTER FUND 1999 G.O. BOND FIRE/LIBRARY FUND 2002 G.O. REFUNDING BOND FUND WATER/SEWER FUND EQUIPMENT RENTAL-OPERATIONS FUND EQUIPMENT RENTAL -REPLACEMENT FUND MEDICAUDENTAL INSURANCE FUND CENTRAL STORES FUND CEMETERY TRUST FUND CEMETERY PRE-NEED TRUST FIRE PENSION FUND LANDFILL REMEDIATION FUND L.I.D. GUARANTY FUND GRAND TOTAL ALL FUNDS Section Two. This Ordinance shall be in full force and effect on Janu PASSED by the City Council of the City of Pasco this 20nd day EXPENDITURE $ 26,858, 115 1,304,000 3,214,800 1,888,000 879,950 123,700 1,680,700 146,644 249,200 126,015 224,100 47,200 5,100 26,800 178,500 14,500 136,500 214,500 2,290,200 2,620,000 1,020,000 214,700 1,491,000 10,100 208,000 379,200 23,518,395 694,380 2,433,204 2,258,000 20,000 290,000 24,800 3,121,000 102,700 1,155,500 REVENUE $ 26,858, 115 1,304,000 3,214,800 1,888,000 879,950 123,700 1,680,700 146,644 249,200 126,015 224,100 47,200 5,100 26,800 178,500 14,500 136,500 214,500 2,290,200 2,620,000 1,020,000 214,700 1,491,000 10,100 208,000 379,200 23,518,395 694,380 2,433,204 2,258,000 20,000 290,000 24,800 3,121,000 102,700 1,155,500 $ 79,169,503 $ 79,169,503 APPROVED AS TO FORM: LELAND B. KERR, CITY ATTORNEY CITY OF PASCO 2005 SUMMARIZED REVENUES ALL OPERATING FUNDS INTER-CHARGES LICENSES GOVERN. FOR TAXES & PERMITS REVENUE SERVICES GENERAL FUND: GENERAL $ 16,445,000 $ 1,059,950 $ 764,700 $ 2,183,800 SPECIAL REVENUE FUNDS: CITY STREET 160,000 12,000 544,000 0 ARTERIAL STREET 0 0 2,343,800 0 STREET OVERLAY 600,000 0 0 0 COMMUNITY DEVEL. BLOCK GRANT 0 0 832,060 1,000 KING COMMUNITY CENTER 0 0 0 1,000 AMBULANCE SERVICES 0 0 1,200 1,272,000 CONTINGENCY 0 0 0 0 CITY VIEW CEMETERY 0 0 0 193,000 ATHLETIC PROGRAMS 0 0 0 111,815 SENIOR CENTER 0 0 24,000 0 MUL Tl-MODAL FACILITY 0 0 0 0 BI-CENTEN IAL 0 0 0 0 RIVERSHORE TRAIL & MARINA MAINT. 0 0 0 0 SPECIAL LODGING ASSESSMENT 178,500 0 0 0 LITTER ABATEMENT 0 0 0 6,000 REVOLVING ABATEMENT 0 0 0 5,000 TRAC DEVELOPMENT & OPERERA TION 134,000 0 0 0 PARK 0 0 0 184,200 CAPITAL IMPROVEMENT 500,000 0 0 0 INDUSTRIAL INFRASTRUCTURE 0 0 0 0 STADIUM/CONV. CENTER 134,000 0 0 0 SUN WILLOWS DEVELOPMENT 0 0 0 0 DEBT SERVICE FUNDS: 1993 G.O. BOND CIVIC/SR CENTER 5,000 0 0 0 1999 G.O. BOND FIRE/LIBRARY 186,000 0 0 0 2002 G.O. REFUNDING BOND 378,000 0 0 0 ENTERPRISE FUNDS: WATER/SEWER 0 0 0 13,098,000 INTERNAL SERVICE FUNDS: EQUIPMENT RENTAL -OPERATING 0 0 0 10,000 EQUIPMENT RENTAL -REPLACEMENT 0 0 0 0 MEDICAL/ DENTAL INSURANCE 0 0 0 0 CENTRAL STORES 0 0 0 20,000 TRUST & AGENCY FUNDS: CITY VIEW CEMETERY TRUST 0 0 0 15,000 CITY VIEW CEMETERY PRE-NEED TRUST 0 0 0 8,000 FIREMEN'S PENSION 0 0 31,000 0 LANDFILL REMEDIATION 0 0 0 0 LOCAL IMPROVEMENT GUARANTY 0 0 0 0 TOTAL ESTIMATED REVENUES $ 18,720,500 $ 1,071,950 $ 4,540,760 $ 17,108,815 2 CITY OF PASCO 2005 SUMMARIZED EXPENDITURES ALL OPERATING FUNDS OTHER SALARIES PERSONNEL SERVICES & WAGES BENEFITS SUPPLIES & CHARGES GENERAL FUND: CITY COUNCIL $ 64,850 $ 5,875 $ 500 $ 24,350 MUNICIPAL COURT 532,450 124,175 15,250 188,090 CITY MANAGER 369,285 75,000 3,700 80,470 POLICE DEPARTMENT 4,173,700 1,079,180 96,100 1,734,925 FIRE 2,384,375 454,400 19,500 136,370 ADMINISTRATIVE & COMM. SERVICES 2,134,375 507,750 155,500 981,820 COMMUNITY DEVELOPMENT 566,700 144,830 10,700 249,740 ENGINEERING 632,900 166,200 22,500 68,780 NON-DEPARTMENTAL 375,000 302,000 13,000 950,082 LIBRARY 0 0 1,500 39,900 TOTAL GENERAL FUND 11,233,635 2,859,410 338,250 4,454,527 SPECIAL REVENUE FUNDS: CITY STREET 320,775 87,375 60,000 390,520 ARTERIAL STREET 0 0 0 0 STREET OVERLAY 0 0 0 0 BLOCK GRANT 101,075 26,075 1,000 40,700 KING COMMUNITY CENTER 44,650 11,300 3,600 55,890 AMBULANCE SERVICES 1,042,550 188,409 35,000 62,100 CONTINGENCY 0 0 0 0 CITY VIEW CEMETERY 83,775 23,800 33,700 29,760 ATHLETIC PROGRAMS 25,000 6,225 18,100 52,150 SENIOR CITIZENS CENTER 90,800 23,900 10,500 85,550 MUL Tl-MODAL FACILITY 1,000 225 2,900 41,100 BI-CENTENIAL 0 0 0 0 RIVERSHORE TRAIL & MARINA MAINT 3,000 1,025 250 8,300 SPECIAL LODGING ASSESSMENT 0 0 0 178,500 LITTER ABATEMENT 0 0 100 5,000 REVOLVING ABATEMENT 7,500 950 200 24,800 TRAC DEVELOPMENT & OPERATING 0 0 0 0 PARK DEVELOPMENT 0 0 0 0 CAPITAL IMPROVEMENT 0 0 0 0 INDUSTRIAL INFRASTRUCTURE 0 0 0 0 STADIUM/CONVENTION CENTER 1,000 250 0 84,100 SUN WILLOWS DEVELOPMENT 0 0 0 0 DEBT SERVICE FUNDS: 1993 G.O. BOND CIVIC/SR CENTER 0 0 0 0 1999 G.O. BOND FIRE/LIBRARY 0 0 0 0 2002 G.O. REFUNDING BONDS 0 0 0 0 ENTERPRISE FUNDS: WATER/SEWER 1,944,376 521,614 526,200 1,556,810 INTERNAL SERVICE FUNDS: EQUIPMENT RENTAL-OPERATING 201,675 53,050 322,000 62,340 EQUIPMENT RENTAL -REPLACEMENT 0 0 0 0 MEDICAL/ DENTAL INSURANCE 0 1,800,000 0 97,300 CENTRAL STORES 0 0 20,000 0 TRUST & AGENCY FUNDS: CITY VIEWCEMETERY TRUST 0 0 0 0 CITY VIEW CEMETERY PRE-NEED TRUST 0 0 0 0 FIREMEN'S PENSION 60,000 54,500 0 7,000 LANDFILL REMEDIATION 0 0 0 0 LOCAL IMPROVEMENT GUARANTY 0 0 0 0 TOTAL ALL FUNDS $ 15,160,811 $ 5,658,108 $ 1,371,800 $ 7,236,447 4 CITY OF PASCO REVENUE SUMMARY GENERAL FUND SOURCE OF REVENUE 2002 2003 2004 2005 ACTUAL ACTUAL BUDGET BUDGET TAXES: GENERAL PROPERTY $ 3,478,434 $ 3,515,693 $ 3,825,000 $ 4,300,000 RETAIL SALES TAX 5,901,069 6,347,538 5,700,000 6,000,000 UTILITY Natural Gas 305,710 326,261 325,000 350,000 Solid Waste 284,949 303,651 290,000 320,000 Cable TV 248,629 257,125 260,000 270,000 Telephone 921,710 1,165,098 925,000 1,100,000 Electricity 1,878,993 2,161,131 1,900,000 2,200,000 Water 327,810 405,565 350,000 450,000 Sewer 462,455 525,243 480,000 550,000 OTHER TAXES Gambling 684,679 780,192 650,000 700,000 Leasehold 166,695 144,028 140,000 150,000 Admissions/Other 49,615 49,892 55,000 55,000 14,710,748 15,981,417 14,900,000 16,445,000 LICENSES AND PERMITS: BUSINESS LICENSES 219,165 231,781 214,900 226,350 RENTAL LICENSES 30,818 31,893 30,600 31,600 BUILDING PERMITS 1,038,169 1,372,452 580,000 600,000 ANIMAL LICENSES 60,037 39,944 36,000 37,000 FRANCHISE FEES 151,592 155,257 100,000 155,000 OTHER 10,638 36,620 8,000 10,000 1,510,419 1,867,947 969,500 1,059,950 INTERGOVERNMENTAL: GRANTS 109,299 583,468 107,200 77,200 STATE SHARED REVENUES PUD Privilege Tax 115,300 124,296 115,000 125,000 Nuclear Generating Tax 137,139 187,889 135,000 150,000 M. V. E. T. Replacement 131,298 0 0 0 Criminal Justice-CTED 30,457 20,909 24,000 24,000 Criminal Justice-Pop. 7,309 6,272 7,000 7,500 Criminal Justice-Spec. Prag. 0 6,701 0 0 DUI-Cities 7,321 6,084 0 0 Liquor Excise Tax 150,210 130,857 124,000 135,000 Liquor Board Profits 185,436 222,846 205,000 225,000 IN LIEU PAYMENTS 599 495 500 500 INTERLOCAL REVENUES 31,237 5,513 0 0 MISCELLANEOUS 18,222 20,500 15,000 20,500 923,827 1,315,830 732,700 764,700 6 ( Fire The Fire Departments mission is to help prevent the loss of life and property from fire and other man-made or natural disasters. The department is charged with the responsibilities of providing fire suppression, hazardous material response, aircraft rescue and firefighting, emergency medical services, fire prevention, training services, and coordination of disaster planning and response. CITY MANAGER DEPT ASST II FIRECHIEF ASSISTANT FIRE CHIEF SHIFT CAPTAINS LIEUTENANTS ,----____ .,___ ___ ~ I -·-•. FIREFIGHTERS/ PARAMEDICS ~---------------·-----· FIREFIGHTERS The Fire Department proudly protects approximately 40,000 people living in an area of about 30 square miles. Firefighters and paramedics man three stations located within City limits. The Ambulance Service Fund, created in 2000, accounts for the billing and collection of revenues received for emergency medical/ambulance services. These revenues and the cooresponding expenditures are budgeted in a separate fund. 22 ) ARTERIAL STREET FUND The Arterial Street Fund is used to account for the development of arterial streets in connection with projects approved by the State Highway Department (main thoroughfares) within the City. ARTERIAL STREET FUND REVENUES 2002 2003 2004 2005 REVENUE ACTUAL ACTUAL BUDGET BUDGET TAXES $ 0 $ 0 $ 0 $ 0 LICENSES AND PERMITS 0 0 0 0 INTERGOVERNMENTAL 888,425 653,503 1,303,000 2,343,800 CHARGES FOR SERVICES 0 0 0 0 FINES & FORFEITURES 0 0 0 0 MISCELLANEOUS 11,322 163,810 27,000 36,000 OTHER FINANCING SOURCES 1,403 0 0 0 INTERFUND TRANSFERS 0 595,035 950,000 470,000 TOTAL REVENUES 901,150 1,412,348 2,280,000 2,849,800 BEGINNING FUND BALANCE 208,396 171,916 375,000 365,000 TOTAL RESOURCES $ 1,109,546 $ 1,584,264 $ 2,655,000 $ 3,214,800 ARTERIAL STREET FUND EXPENDITURES 2002 2003 2004 2005 FUNCTION ACTUAL ACTUAL BUDGET BUDGET SALARIES AND WAGES $ 0 $ 0 $ 0 $ 0 PERSONNEL BENEFITS 0 0 0 0 SUPPLIES 0 0 0 0 OTHER SERVICES/CHARGES 0 0 0 0 INTERGOVT'L SERVICES & TAXES 0 0 0 0 CAPITAL OUTLAY 937,630 800,278 2,290,000 2,195,000 DEBT SERVICE 0 0 0 0 INTERFUND PMT FOR SERVICES 0 0 0 0 INTERFUND TRANSFERS 0 0 0 0 SUB-TOTAL EXPENDITURES 937,630 800,278 2,290,000 2,195,000 ENDING FUND BALANCE 171,916 783,986 365,000 1,019,800 TOTAL $ 1,109,546 $ 1,584,264 $ 2,655,000 $ 3,214,800 34 COMMUNITY DEVELOPMENT BLOCK GRANT FUND The Community Development Block Grant Fund is used to provide for the proper receipting and disbursement of grant monies as set forth by the U.S. Department of Housing and Urban Development (HUD). Emphasis is given to the development of program policy and strategic planning to address the housing and community development needs of the City, and coordination of applications for the various grant and loan programs, including citizen participation in the planning, design and implimentation of community improvement and revitalization activities. BLOCK GRANT FUND REVENUES 2002 2003 2004 2005 REVENUE ACTUAL ACTUAL BUDGET BUDGET TAXES $ 0 $ 0 $ 0 $ 0 LICENSES AND PERMITS 0 0 0 0 INTERGOVERNMENTAL 1,069,638 655,553 758,000 832,060 CHARGES FOR SERVICES 2,952 0 1,000 1,000 FINES & FORFEITURES 0 0 0 0 MISCELLANEOUS 62,946 52,408 53,000 46,500 OTHER FINANCING SOURCES 0 0 0 0 INTERFUND TRANSFERS 0 0 0 0 TOTAL REVENUES 1,135,536 707,961 812,000 879,560 BEGINNING FUND BALANCE 360,837 258,395 63,000 390 TOTAL RESOURCES $ 1,496,373 $ 966,356 $ 875,000 $ 879,950 BLOCK GRANT FUND EXPENDITURES 2002 2003 2004 2005 FUNCTION ACTUAL ACTUAL BUDGET BUDGET SALARIES AND WAGES $ 83,021 $ 86,750 $ 87,750 $ 101,075 PERSONNEL BENEFITS 15,763 16,942 16,750 26,075 SUPPLIES 435 592 1,000 1,000 OTHER SERVICES/CHARGES 21,879 14,984 47,850 40,700 INTERGOVT'L SERVICES & TAXES 0 0 0 0 CAPITAL OUTLAY 1,007,509 690,995 549,000 538,000 DEBT SERVICE 0 0 0 0 INTERFUND PMT FOR SERVICES 10,320 11,760 11,760 12,600 INTERFUND TRANSFERS 99,000 100,000 160,500 160,500 SUB-TOTAL EXPENDITURES 1,237,927 922,023 874,610 879,950 ENDING FUND BALANCE 258,446 44,333 390 0 TOTAL $ 1,496,373 $ 966,356 $ 875,000 $ 879,950 36 ( POSITION ASST FIRE CHIEF PARAMEDIC DEPART. ASSISTANT II TOTAL Ambulance Service Fund DEPT ASST II CITY MANAGER FIRECHIEF ASSISTANT FIRE CHIEF SHIFT CAPTAINS LIEUTENANTS ,-----~I _________ , I --I FIREFIGHTERS/ PARAMEDICS FIREFIGHTERS PERSONNEL SUMMARY NUMBER OF EMPLOYEES 2002 2003 2004 0.50 0.50 0.50 12.00 15.00 15.00 0.125 0.25 0.25 12.625 15.75 15.75 38 ) MONTHLY/ HOURLY RANGE 2005 MIN -MAX 0.50 6,426 15.00 22.06 -22.94 0.25 13.68 -18.01 15.75 ,.. 1 ,....., ,. ,. AMBULANCE SERVICES FUND The Ambulance Service Fund was created in 2000 to account for revenues and expenditures in connection with the operation of the City's emergency medical service. Revenues are mainly from the third-party billing program and Genreal Fund subsidies. AMBULANCE SERVICES FUND REVENUES 2002 2003 2004 2005 REVENUE ACTUAL ACTUAL BUDGET BUDGET TAXES $ 74,440 $ 81,829 $ 80,000 $ 0 LICENSES AND PERMITS 0 0 0 0 INTERGOVERNMENTAL 1,200 2,400 1,200 1,200 CHARGES FOR SERVICES 497,395 546,852 962,000 1,272,000 FINES & FORFEITURES 0 0 0 0 MISCELLANEOUS 17,923 9,772 7,500 7,500 OTHER FINANCING SOURCES 102,000 0 0 0 INTERFUND TRANSFERS 460,000 800,000 400,000 400,000 TOTAL REVENUES 1,152,958 1,440,853 1,450,700 1,680,700 BEGINNING FUND BALANCE 59,378 103,928 0 0 TOTAL RESOURCES $ 1,212,336 $ 1,544,781 $ 1,450,700 $ 1,680,700 AMBULANCE SERVICES FUND EXPENDITURES 2002 2003 2004 2005 FUNCTION ACTUAL ACTUAL BUDGET BUDGET SALARIES AND WAGES $ 798,739 $ 859,695 $ 983,600 $ 1,042,550 PERSONNEL BENEFITS 104,723 132,431 176,440 188,409 SUPPLIES 32,323 37,157 19,700 35,000 OTHER SERVICES/CHARGES 33,533 37,356 58,570 62,100 INTERGOVT'L SERVICES & TAXES 53,890 56,362 57,620 74,600 CAPITAL OUTLAY 3,410 124,671 14,400 105,600 DEBT SERVICE 0 0 0 0 INTERFUND PMT FOR SERVICES 127,660 129,780 133,500 172,320 INTERFUND TRANSFERS 0 0 0 0 SUB-TOTAL EXPENDITURES 1,154,278 1,377,452 1,443,830 1,680,579 ENDING FUND BALANCE 58,058 167,329 6,870 121 TOTAL $ 1,212,336 $ 1,544,781 $ 1,450,700 $ 1,680,700 39 CONTINGENCY FUND The Contingency Fund is used to account for funds reserved by the City Council to meet emergency or unforeseen circumstances. No expenditures can be made without specific Council approval. CONTINGENCY FUND REVENUES REVENUE TAXES LICENSES AND PERMITS INTERGOVERNMENTAL CHARGES FOR SERVICES FINES & FORFEITURES MISCELLANEOUS OTHER FINANCING SOURCES INTERFUND TRANSFERS TOTAL REVENUES BEGINNING FUND BALANCE TOTAL RESOURCES CONTINGENCY FUNCTION SALARIES AND WAGES PERSONNEL BENEFITS SUPPLIES OTHER SERVICES/CHARGES INTERGOVT'L SERVICES & TAXES CAPITAL OUTLAY DEBT SERVICE INTERFUND PMT FOR SERVICES INTERFUND TRANSFERS SUB-TOTAL EXPENDITURES RESERVED FUND BALANCE ENDING FUND BALANCE TOTAL 2002 ACTUAL $ 0 $ 0 0 0 0 2,411 0 0 2,411 135,469 2003 ACTUAL 0 $ 0 0 0 0 1,813 0 0 1,813 137,880 2004 BUDGET 0 0 0 0 0 5,000 0 0 5,000 136,644 2005 BUDGET $ 0 0 0 0 0 5,000 0 0 5,000 141,644 $ 137,880 $ 139,693 $ 141,644 $ 146,644 FUND EXPENDITURES 2002 2003 2004 2005 ACTUAL ACTUAL BUDGET BUDGET $ 0 $ 0 $ 0 $ 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 11,650 11,650 11,650 26,644 126,230 128,043 129,994 120,000 $ 137,880 $ 139,693 $ 141,644 $ 146,644 40 Bond -A written promise to pay a specified sum of money, called the face value or principal amount, at a specified date or dates in the future, called the maturity date(s), together with periodic interest at a specified rate. Budget -A plan of financial operation embodying an estimate of proposed expenditures for a given period and the proposed means of financing them. Used without any modifier, the term usually indicates a financial plan for a single fiscal year. The term "budget" is used in two senses in practice. Sometimes it designates the financial plan presented to the appropriating body for adoption and sometimes the plan formally approved by that body. It is usually necessary to specify whether the budget under consideration is preliminary and tentative or whether the appropriating body has approved it. Budgetary Control -The control or management of a government or enterprise in accordance with an approved budget for the purpose of keeping expenditures within the limitations of available appropriations and available revenues. Budget Document -The instrument used by the budget-making authority to present a comprehensive financial program to the appropriating body. In addition to the budget document, an appropriation ordinance is necessary to formally approve the budget. Capital Improvements Project -A plan for capital expenditures to be incurred each year over a fixed period of years to meet capital needs arising from the long-term work program or otherwise. It sets forth each project or other contemplated expenditure in which the government is to have a part and specifies the full resources estimated to be available to finance the projected expenditures. Capital Outlays -Expenditures that result in the acquisition of or addition to fixed assets. Division -An organizational unit within a department. Usually divisions are responsible for carrying out a major component of the department's responsibilities. Debt -An obligation resulting from the borrowing of money or from the purchase of goods and services. Debts of governments include bonds, registered warrants, notes, contracts and accounts payable. Debt Service Fund -A fund established to account for the accumulation of resources for, and the payment of, general long-term debt principal and interest. Debt Limit -The maximum amount of gross or net debt that is legally permitted. Deficit -( 1) The excess of the liabilities of a fund over its assets. (2) The excess of expenditures over revenues during an accounting period; or, in the case of proprietary funds, the excess of expense over income during an accounting period. 140 General Fund -Accounts for all revenues and expenditures that are not accounted for in any other fund except those required by statute. It is a fund supported by taxes, fees and other miscellaneous revenues. General Obligation Bonds -Bonds for the payment of which the full faith and credit of the issuing government are pledged. Intergovernmental Revenue -Funds received from federal, state and other local government sources in the form of grants, shared revenues, and payments in lieu of taxes. Levy -(1) (Verb) To impose taxes, special assessments or service charges for the support of government activities. (2) (Noun) The total amount of taxes, special assessments or service charges imposed by a government. Liability -A debt or other legal financial obligation. Licenses and Permits -Documents issued in order to regulate various kinds of businesses and other activity within the community. A degree of inspection may accompany the issuing of a license or permit, as in the case of business licenses or building permits. In most instances, a fee is charged in conjunction with the issuance of a license or permit, generally to cover the cost of administration. LID -Local Improvement District or Special Assessments made against certain properties to defray part or all of the cost of a specific improvement or service deemed to primarily benefit those properties. Long Term Debt -Debt with a maturity of more than one year after the date of issuance. LTGO (Limited Tax General Obligation) Bonds -See General Obligation Bonds Operating Budget -Plans of current expenditures and the proposed means of financing them. The annual operating budget is the primary means by which most of the financing of acquisition, spending, and service delivery activities of a government are controlled. The use of annual operating budgets is usually required by law. Even where not required by law, however, annual operating budgets are essential to sound financial management and should be adopted by every government. Operating Transfer -Routine and/or recurring transfers of assets between funds. Organizational Chart -A graphic portrayal of relationships among positions and officials established by the City. 142 Tax-Rate Limit -The maximum rate at which a government may levy a tax. The limit may apply to taxes raised for a particular purpose or to taxes imposed for all purposes and may apply to a single government or to a class of governments operating in a particular area. Overall tax rate limits usually restrict levies for all purposes and of all governments, state and local, having jurisdiction in a given area. The tax rate limit for general purposes for the City of Pasco is $3.60. Trust Funds -Funds used to account for assets held by a government in a trustee capacity for individuals, private organizations, or other governments, and/or other funds. 144