HomeMy WebLinkAbout2021-2022 Adopted Biennial Budget1
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Table of Contents
COMMUNITY PROFILE ................................................................................................... 7
PASCO LEADERSHIP TEAM .............................................................................................. 9
READER’S GUIDE ........................................................................................................... 10
CITY COUNCIL BIENNIUM GOALS .................................................................................12
BUDGET MESSAGE .........................................................................................................15
Review of 2019-2020 ............................................................................................................... 16
2021-2022 Budget Big Picture ................................................................................................... 19
General Fund Assumptions ...................................................................................................... 24
Utility Services Assumptions ..................................................................................................... 27
Ambulance Services Assumptions ............................................................................................. 28
Summary ................................................................................................................................. 29
BUDGET OVERVIEW ..................................................................................................... 34
Budget Priorities .......................................................................................................................... 34
Budget Purpose ........................................................................................................................... 35
Basis of Budgeting ....................................................................................................................... 36
Budget Process ............................................................................................................................ 38
Budget Calendar ......................................................................................................................... 40
Fund Descriptions ........................................................................................................................ 41
Fund Structure ............................................................................................................................. 43
Comparative Budget Summary – General Fund ........................................................................... 46
General Fund .............................................................................................................................. 48
Ambulance Services Fund ............................................................................................................ 50
Utility Fund .................................................................................................................................. 51
Budgeted Expenditures and Other Financing Uses by Administrative Structure ............................. 54
Cost Center Budget ..................................................................................................................... 58
FINANCIAL POLICIES ..................................................................................................... 60
Summary and Purpose of Financial Policies.................................................................................. 60
Financial Core Values and Goals .................................................................................................. 60
Financial Planning & Budgeting .................................................................................................... 61
FINANCIAL DATA.......................................................................................................... 66
Financial Analysis ........................................................................................................................ 66
Revenue – All Funds ................................................................................................................ 66
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Expenditures – All Funds .......................................................................................................... 70
Revenue Source Analysis for Each Major Fund Category ............................................................. 73
General Fund Revenues ........................................................................................................... 73
Special Revenue Funds ............................................................................................................. 77
Internal Service Funds .............................................................................................................. 79
Construction Funds .................................................................................................................. 80
Enterprise Funds ...................................................................................................................... 82
Other Funds ............................................................................................................................ 83
Debt ........................................................................................................................................... 84
Debt Capacity .......................................................................................................................... 85
Enterprise Funds – Working Capital ............................................................................................. 90
Fund Balance Trends ................................................................................................................... 92
2021-2022 Budget Summary – All Funds ......................................................................... 95
Changes to Fund Balance ............................................................................................................ 97
2021-2022 Budgeted Revenue by Type – All Funds .................................................................... 101
2021-2022 Budgeted Expenditures by Object – All Funds ........................................................... 105
Staffing Trends ........................................................................................................................... 110
CITY OF PASCO ORGANIZATIONAL CHART ............................................................... 112
PERFORMANCE MEASUREMENTS ................................................................................ 114
DEPARTMENTS UNDER GENERAL FUND .....................................................................130
City Council ............................................................................................................................... 132
Municipal Court ......................................................................................................................... 134
Purpose & Description ............................................................................................................ 136
2019-2020 Accomplishments .................................................................................................. 136
Primary 2020-2021 City Council Goals ................................................................................... 137
2021-2022 Department Goals ................................................................................................. 137
Performance Measures ............................................................................................................ 138
City Manager ............................................................................................................................. 140
Purpose & Description ............................................................................................................ 143
2019-2020 Accomplishments .................................................................................................. 143
Primary 2020-2021 City Council Goals ................................................................................... 144
2021-2022 Department Goals ................................................................................................. 145
Performance Measures ............................................................................................................ 146
Human Resources ...................................................................................................................... 148
Purpose & Description ............................................................................................................ 150
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2019-2020 Accomplishments .................................................................................................. 150
Primary 2020-2021 City Council Goals ................................................................................... 151
2021-2022 Department Goals ................................................................................................. 151
Performance Measures ............................................................................................................ 152
Administrative & Community Services ........................................................................................ 154
Purpose & Description ............................................................................................................ 158
2019-2020 Accomplishments .................................................................................................. 158
Primary 2020-2021 City Council Goals ................................................................................... 161
2021-2022 Department Goals ................................................................................................. 162
Performance Measures ............................................................................................................ 164
Community & Economic Development ...................................................................................... 166
Purpose & Description ............................................................................................................ 168
2019-2020 Accomplishments .................................................................................................. 168
Primary 2021-2022 City Council Goals ................................................................................... 169
2021-2022 Department Goals ................................................................................................. 169
Performance Measures ............................................................................................................ 170
Finance ...................................................................................................................................... 172
Purpose & Description ............................................................................................................ 174
2019-2020 Accomplishments .................................................................................................. 174
Primary 2020-2021 City Council Goals ................................................................................... 175
2021-2022 Department Goals ................................................................................................. 176
Performance Measures ............................................................................................................ 177
Police ......................................................................................................................................... 180
Purpose & Description ............................................................................................................ 183
2019-2020 Accomplishments .................................................................................................. 183
Primary 2020-2021 City Council Goals ................................................................................... 184
2021-2022 Department Goals ................................................................................................. 185
Performance Measures ............................................................................................................ 185
Fire ............................................................................................................................................ 188
Purpose & Description ............................................................................................................ 190
2019-2020 Accomplishments .................................................................................................. 190
Primary 2021-2022 City Council Goals ................................................................................... 191
2021-2022 Department Goals ................................................................................................. 192
Performance Measures ............................................................................................................ 192
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Public Works – Engineering ........................................................................................................ 194
Purpose & Description ............................................................................................................ 196
2019-2020 Accomplishments .................................................................................................. 197
Primary 2020-2021 City Council Goals ................................................................................... 199
2021-2022 Department Goals ................................................................................................ 200
Performance Measures ........................................................................................................... 202
SPECIAL REVENUE FUNDS ........................................................................................... 204
Ambulance Service Fund ........................................................................................................... 206
Mission .................................................................................................................................. 208
Major Functions .................................................................................................................... 208
2019-2020 Key Accomplishments .......................................................................................... 208
2021-2022 Goals ................................................................................................................... 208
Public Works – Streets ................................................................................................................ 210
Arterial Fund .............................................................................................................................. 212
I-182 Impact Fund ...................................................................................................................... 213
Street Overlay Fund ................................................................................................................... 215
Community Development Block Grant....................................................................................... 216
Economic Development Fund ................................................................................................... 220
Martin Luther King Center Fund ................................................................................................ 222
Cemetery Fund ......................................................................................................................... 224
Senior Services ........................................................................................................................... 226
Boulevard Maintenance Fund ................................................................................................... 228
Athletics Fund ........................................................................................................................... 229
Golf Fund ................................................................................................................................. 230
Multi-Modal Fund ...................................................................................................................... 231
School Impact Fund .................................................................................................................. 232
Marina Fund ............................................................................................................................. 233
Lodging Fund ............................................................................................................................ 234
Litter Abatement Fund .............................................................................................................. 234
Revolving Abatement Fund ....................................................................................................... 235
TRAC Fund ............................................................................................................................... 236
Park Development Fund ........................................................................................................... 237
Capital Improvement (REET) Fund ............................................................................................ 238
Stadium/Convention Center Fund ............................................................................................. 239
Hotel/Motel Excise Tax Fund .................................................................................................... 240
ENTERPRISE FUND ...................................................................................................... 242
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Public Works - Utilities .............................................................................................................. 243
Mission .................................................................................................................................. 247
Major Functions .................................................................................................................... 247
2019-2020 Key Accomplishments .......................................................................................... 247
2021-2022 Department Goals ................................................................................................ 249
Performance Measures ............................................................................................................ 251
INTERNAL SERVICE FUNDS ......................................................................................... 252
Equipment Rental...................................................................................................................... 253
Medical Service Fund ................................................................................................................ 257
Central Stores Fund ................................................................................................................... 259
ALL OTHER FUNDS ...................................................................................................... 261
General Capital Improvement Projects Fund ............................................................................. 262
Cemetery Endowment Fund ..................................................................................................... 264
Old Fire Pension Fund............................................................................................................... 265
Old Fire OPEB Fund .................................................................................................................. 265
CAPITAL PLAN AND BUDGETING ............................................................................... 266
2021-2026 Capital Improvement Plan ....................................................................................... 268
2021-2022 Capital Budget ......................................................................................................... 275
APPENDICES ................................................................................................................ 277
Glossary of Budget Terms .......................................................................................................... 278
Acronym Key ............................................................................................................................ 284
Revenue Manual ....................................................................................................................... 288
Fee Schedule ............................................................................................................................. 304
Pay Schedules ............................................................................................................................. 318
Statistics .................................................................................................................................... 324
ACKNOWLEDGEMENT ................................................................................................ 330
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COMMUNITY PROFILE
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PASCO CITY COUNCIL
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PASCO LEADERSHIP TEAM
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READER’S GUIDE
This section provides brief descriptions of significant budget sections. This information is
intended to help readers navigate this budget document and identify areas of interest.
CITY COUNCIL BIENNIUM GOALS – Goals set by the City Council to guide the City’s work
over the upcoming two years, also known as the biennium.
BUDGET MESSAGE – A letter from the City Manager to the City Council. The letter
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, highlights major
challenges for the City, and the actions taken by Staff to address those challenges. Any
significant changes in priorities from previous years’ budget are also discussed.
Adopted Budget – The resolution adopted by Council establishing the legal
appropriations, at the fund level for each fund, for the 2021-2022 Biennium.
BUDGET OVERVIEW – The purpose of the City’s budget, the basis of budgeting, the budget
process, the budget calendar, and the components of the budget.
Fund Structure – Information on fund structure, types of funds, and administrative
oversight by fund. This section includes a matrix of funds by cost center.
FINANCIAL POLICIES – A summary of the City’s various financial policies and discusses the
impact of those policies on the preparation of the budget.
FINANCIAL DATA – This section includes: an analysis of historical, current, and budgeted
revenues and expenditures; financial trends for revenues and expenditures; descriptions for
each type of revenue and expenditure; a revenue source analysis for each major fund category;
and, the underlying assumptions used to support our budget estimates.
Debt – Describes the financing tools used to pay for large projects, the types of debt
the City uses, and debt capacity limits.
Enterprise Funds–Working Capital – This section discusses the importance of
maintaining working capital in the Utility Funds and expected changes in the levels of
working capital levels.
Fund Balance Trends – Describes how to calculate a fund balance and expected changes
to the General Fund balance. The General Fund is the primary fund used by a
government entity.
2021-2022 BUDGET SUMMARIES–ALL FUNDS – Provides an overall picture of the budget
listing all of the City funds. The listing includes each fund’s budgeted beginning balance,
resource inflows, resource outflows, and the resulting budgeted ending fund balance. A
narrative section discusses events contributing to changes in fund balances. Charts also show
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additional details on the items that make up resource inflows and resource outflows (i.e.,
revenue and expenditure types). This section also includes a comparative budget summary for
the General Fund that compares the current General Fund budget to the prior year budget
and prior year results.
Staffing Trends – This area of the budget discusses staff levels and factors contributing
to changes in staffing levels.
CITY OF PASCO ORGANIZATIONAL CHART – Contains an organizational chart for the City
of Pasco.
DEPARTMENTS UNDER THE GENERAL FUND – This section contains the following
information for each of the City’s major departments and funds: 1) an organizational chart; 2)
a budget summary; 3) a personnel summary; and 4) goals and objectives.
SPECIAL REVENUE FUNDS – Special Revenue Funds are funds where revenue comes from a
specific source and must be used for a specific purpose. This section contains a budget for each
Special Revenue Fund. This section also provides accomplishments and goals for the
Ambulance Service Fund.
ENTERPRISE FUNDS – The City uses Enterprise Funds to account for any activity where the
City charges the public a fee for goods and services on a person by person basis. This section
includes a budget covering the Water, Irrigation, Sewer, Process Water Reuse Facility, and
Stormwater utilities. This section also provides accomplishments and goals for the Public Works
– Operations Division.
INTERNAL SERVICE FUNDS – The City uses these funds to track goods and services shifted
between departments on a cost reimbursement basis. This section provides budgets for each
Internal Service Fund.
ALL OTHER FUNDS – Provides budgets for the General Capital Project Fund, Cemetery
Endowment Fund, Old Fire Pension Fund, and the Old Fire Other Post-Employment Benefits
Fund.
CAPITAL PLAN AND BUDGETING – This section presents a condensed version of the recently
adopted Capital Improvement Plan or CIP. The CIP covers a six-year period. Projects are
summarized by category and by revenue source. Several projects within the CIP are part of
this biennial budget. It is not possible to include all CIP projects in this biennial budget due to
the need to prioritize projects, since there are limitations on funding, staffing, and time to
complete projects within the two year period. A comprehensive version of the Capital
Improvement Plan adopted by the City Council is available online here or at the City Clerk’s
office.
APPENDICES – Included in this section is the City’s Glossary of Terms, Acronym Key, Revenue
Manual, Fee Schedule, Salary Schedules, and Statistics.
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CITY COUNCIL BIENNIUM GOALS
On each biennium coinciding with a Council election, the newly elected City Coun cil
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:
• Using Community Development Block Grant (CDBG) and other public and private
capital to revitalize older neighborhoods and safe routes to essential services.
• Continuing efforts toward designing, siting, programming needs, and site selection for
a community center and pursuing acquisition of land for future community park.
• Developing Phase I of the ‘A’ Street Sporting Complex and continue efforts to provide
additional soccer and sports fields.
• 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.
• Completing construction of a new animal control facility.
• 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.
• Collaborating with the Inclusion, Diversity and Equity Commission and community
leaders to enhance engagement efforts and organizational cultural competency.
• 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.
• Updating Parks and Facilities Comprehensive Plan to include: public facilities inventory,
needs assessment, level of service, and centers evaluation.
• 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:
• Regular evaluation of services and programs to confirm importance to community,
adequacy, and cost-benefit.
• Continuation of cost of service and recovery targets in evaluating City services.
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• Instilling and promoting an organizational culture of customer service across all business
lines.
• 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:
• 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.
• Collaborating with regional and community partners to evaluate and implement
strategies to reduce the incidence of homelessness.
• Leveraging and expanding partnerships to maintain and enhance behavioral health
services to community members in crisis being assisted by police and fire.
• Continuing efforts to improve police and community relations.
• Working to achieve/maintain target fire response times through operational
improvements and long-range planning of facilities and staffing.
• Focus on a long-term goal of sustaining the Washington State Ratings Bureau Class 3
community rating.
• 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:
• Commencement and completion of construction of the Lewis Street Overpass project.
• Continued emphasis on improvements in Road 68/I-182/Burden Blvd. corridor to
improve operation and safety.
• Data-driven pro-active neighborhood traffic calming efforts.
• Continued collaboration with Ben Franklin Transit to enhance mobility and access.
• 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:
• 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.
• The construction of Peanuts Park and Farmers Market and continued efforts to pursue
Streetscape and gateway upgrades.
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• The completion of the Comprehensive Land Use Plan Update and Broadmoor Master
Plan efforts, adoption of Urban Growth Area expansion alternative, implementation
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.
• 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.
• Partnerships and encouragement of Department of Natural Resources (DNR) to
facilitate development of the remaining state-owned properties at Road 68/I-182.
• Continued coordination with the Port of Pasco to complete and implement a
waterfront-zoning plan and provide for public infrastructure.
• Active partnerships in the planning and development of strategies to promote tourism
and deployment of assets to spur economic activity.
• In concert with community partners, development of a comprehensive economic
development plan.
COMMUNITY IDENTITY
Identify opportunities to enhance community identity, cohesion and image through:
• Continued efforts of community surveying through traditional methods and the
application of new technologies.
• Providing opportunities for community engagement through Boards, Commissions,
volunteer opportunities, social media, forums, and other outlets.
• Enhanced inter-agency and constituent coordination developed during the pandemic.
• Continued efforts of the community identity/image enhancement campaign to include
promotion of community and organizational successes.
• 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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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 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 to support the City Council’s goals for 2020-2021. The 2021-2022
budget presents a strategic and integrated plan for the allocation of public resources toward a
variety of City programs, activities, and projects. These programs, activities, and projects are
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 to promote private investment.
REVIEW OF 2019-2020
Pasco is a city coming into its own. Beginning as a small Central Washington town along the
Columbia River, Pasco has experienced rapid growth over a prolonged period of time. This
growth 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 rising household incomes. As part of this transformation, Pasco has
experienced a changing demographic, infrastructure challenges, and increased demands for
services in all areas including social, education, emergency response, utilities, and
transportation. 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 the Government Finance Officer Association’s Distinguished Budget
Presentation Awards 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.
City Manager (509) 545-3404 Fax (509) 545-3403
P.O. Box 293 525 N. Third Ave. Pasco, WA 99301
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• Chapel Hill Boulevard Local Improvement District (LID) – Execution of LID and
construction completed.
• 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.
However, in March, like communities across our nation, the City began responding swiftly to
the global pandemic with 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. We saw numerous, noteworthy successes in
2020, which advanced City Council Goals. These noteworthy successes include:
• 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).
• Developed and recently implemented a 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)
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.
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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).
• 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 the Health District to set-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 in 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.
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 2020, the City conducted its Community Survey. The City also conducted multiple
Community Forums. These actions assisted the City Council in establishing the six overarching
2020-2021 goals shown below. These goals set the priorities for this biennial budget and guide
the action plans contained in the budget.
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Quality of
Life
Financial
Sustainability
Community
Safety
Community
Transportation
Network
Economic
Vitality
Community
Identity
Promote a
high-quality
of life
through
quality
programs,
services and
appropriate
investment
and
reinvestment
in community
infrastructure.
Enhance the
long-term
financial
viability,
value, and
service levels
of services
and
programs.
Preserve past
improvements
and promote
future gains.
Promote a
highly-
functional
multi-modal
transportation
network.
Promote
and
encourage
economic
vitality.
Identify
opportunities
to enhance
community
identity,
cohesion,
and image.
2021-2022 BUDGET BIG PICTURE
The budget for the 2021-2022 biennium 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, it is essential for the City to identify and acquire alternative
funding sources for major capital projects and/or service initiatives. Operationally, a continued
focus on enhancing efficiencies through process design and technology application will be
necessary to position the organization for sustainability. These items, along with growth and
an ongoing pandemic, will be issues the City will manage through over the next biennium.
The budget priorities for this biennium build upon the priorities present in the previous budget.
A high-level overview of each City Council goal, and the budget action plans to advance them,
are below.
Quality of Life
The 2021-2022 budget involves significant investments in our programs, services, and facilities,
to promote 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:
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• 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.
• 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.
• Trak-it software replacement.
• Utility Billing System replacement.
• Complete long-term financial plan for General Fund.
• Consideration of new, and updated, impact fees to assure the impa cts 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 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, identifying 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.
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• 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.
Community Transportation Network
In this biennium, the City will see the completion of several long-standing transportation
projects, 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 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 a Boards and Commission onboarding process.
• Enhanced support of community events highlighting the diversity of Pasco.
Staffing
The City added several staff positions in recent years as part of strategic efforts to address
deficiencies in service levels. These additional positions were mostly 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
22
has made a positive impact on the delivery of public safety services, the additional staffing and
technology has challenged the organization’s internal ability to support such services. Further,
the successful implementation of an aggressive capital improvement plan will require
additional staffing in other areas. The City will continue to focus on service delivery, but will
shift priorities from increasing staff for service delivery to increasing staff to strengthen the
City’s support structure. Accordingly, the budget recommends the following additional Full-
Time Employees (FTEs):
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 the capacity necessary for the 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
This budget is the first City budget to include the accounting practice of carryovers in the
budgeting process. In essence, a carryover is the unspent balance of funds from a prior budget.
Staff may request to use these unspent amounts, or carryovers, in the current budget period
for unmet needs that support the goals and objectives of a project. The technical accounting
definition of a carryover is an amount that moved from an earlier accounting period to a
subsequent accounting period.
The City has historically not utilized this common and recommended accounting method for
functions that truly could benefit from it – such as capital projects that may take several years
to complete. Project schedules shift for multiple reasons including timing differences in
obtaining permits, funding, and the procurement of property. The implementation of a carry-
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over system will provide a continuation of funding for a project as schedules vary and timing
differences occur. In terms of Council oversight, all funds expended during the current
biennium would still require Council authorization.
The carry-over process simply provides a practice by which Council can authorize unspent
funding for a project or projects from a past period in the new biennium. This practice adds a
layer of sophistication to the budget process as staff must track and verify the level of
carryovers available. However, this practice also provides clarity with respect to the true
capital budget for the given biennium. It will help avoid confusion created by including
funding for projects that have been approved in a prior budget (such as the Lewis Street
Overpass project) again in the new biennium budget. Duplicating the funding in two budgets
overstates the City’s capital budget. The City plans to implement a project accounting system
by the first quarter of 2021 to help track carryovers and achieve the goal of clear, transparent,
and accurate project accounting. Staff used the carryover accounting concept/process when
preparing the 2021-2022 Biennial Budget.
Balancing the General Fund, Expectations, and Pressures
Operational revenues and operational expenses are balanced in the budget. The budget
projects the General Fund balance will decline during the biennium. This decline is not
expected to have a negative impact on the financial position of the City. The General Fund
balance is expected to decline by $4.1M, or approximately 15%, by the end of the 2021-2022
biennium. This decline is largely due to the expectation that the City will use most of the
proceeds from the 2019 Limited Tax General Obligation (LTGO) bonds to cover related
expenditures by the end of 2022. These expenditures will reduce the fund’s restricted cash
assets, which will reduce the fund’s balance. Most of the projects funded through these bonds
are scheduled for completion in the 2021-2022 biennium.
The fund balance is expected to stay very close to the current levels by the end of the
biennium. While the City expects the fund balance to remain close to current levels, there are
external factors the City cannot control. These factors may cause reality to differ from
budgeted expectations. Staff carefully make assumptions for major revenue sources in the
budget. These major revenue sources include Sales Tax, Gaming Tax, and building permits.
External factors such as the COVID pandemic, the severity/length of pandemic, the availability
of vaccines, and policy changes resulting from the national elections, may cause actual
revenues to be below budgeted levels. If actual revenues are below budgeted levels, the City
may be forced to use reserves to maintain current s ervices levels, or the City may have to
adjust service levels. Staff and the City Council are closely monitoring actual revenues and
expenses versus budgeted amounts.
Infrastructure Funding
As the City’s infrastructure ages and the City grows, systems are faced with two different kinds
of financial pressures – managing the costs of maintaining the existing infrastructure, and
managing the costs of building new infrastructure for newly developing areas. The City has to
obtain funding for large project expenditures before construction starts. The City collects taxes
to repay funding for large projects after these projects are complete. While growth in residents
and businesses may increase tax revenues, this growth in tax revenues typically does not
24
happen prior to or even during construction. The increase in tax revenues happens after
projects are complete. This creates a timing difference between funding needs for large projects
and receipts of taxes to pay for large projects. The City may have to secure funding for large
projects from outside sources, and then work to ensure taxes received from residents and
businesses cover repayment of outside funding sources in a timely manner.
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 $267 Million, 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
CIP, as these projects will be part of the carry-over process.
Additionally, as we discussed during the CIP presentations, low interest loans for utility
infrastructure have been highly competitive and may not always be available for construction
needs. This has resulted in municipalities having a greater reliance on revenue bonds.
Additional revenue bonds would increase the City’s debt service requirements. While revenue
bonds may be necessary, the City has a good chance of receiving a significant amount in loans
from the Department of Ecology with a minimal interest rate. These low rate loans may save
the taxpayers money by avoiding the significant increase in debt service costs related to
revenue bonds. As a note, 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.
Revenue and Expense Assumptions
General Fund Assumptions
Revenues
Total general revenues are projected to be $111.4 Million, excluding other financing sources
and sources that are one-time in nature. This is an increase of 9.2% from the 2019-2020
adopted budget. Factors contributing to this increase include:
• Strong sales tax receipts fueled by new construction.
• Growth-related increases in assessed valuation and associated Property Tax revenues.
• Accounting changes for receipting Utility Taxes – now receipted into the General Fund,
then transferred out to other funds.
• Increased Utility Tax receipts largely due to additional customers with rate changes
being a smaller factor.
• 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.
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The City’s ability to maintain a healthy General Fund balance in this unprecedented time is
due to the bulleted items above, along with the allowable uses of Coronavirus Aid, Relief,
and Economic Security (CARES) Act funds. CARES funds have helped the City offset
operational impacts caused by the pandemic. Staff will continuously monitor revenues, and if
base assumptions change, the budget may be adjusted by Council action at any point.
The chart below shows the sources of budgeted General Fund revenues for the 2021-2022
biennium.
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 Tax revenue due to
increased activity in construction and vehicles sales. It should be noted that Sales Tax revenues
dropped significantly during the time when COVID mitigation measures required retail auto
dealers and construction to be shut down.
-
5,000
10,000
15,000
20,000
25,000
30,000
35,000
40,000
45,000
2021-2022 Budgeted General Fund Revenues by Type
(in thousands)
2021 Budget
2022 Budget
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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 th e 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 managing real world increases in the
costs of providing essential services, and the costs associated with increased demand for
services, with the limitations imposed by 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 at a rate
above 1%, the increase in property tax revenue across the City cannot increase at a rate equal
to the increase in assess valuation.
Property Tax revenue for the City has been increasing higher than 1% due to the exception
allowed for new construction. For example, Property Tax revenue increased by 19% from
2014 to 2018 due to new construction. If a recession occurs, and new construction decreases,
a recession may significantly reduce this source of revenue. For 2021, Council has forgone the
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 73% of the 2021-2022 General Fund revenues, exclusive of
Other Financing Sources.
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) grant, which covered a period of 3 years. The expiring grant funded 6 firefighters
over three years in the amount of $444 Thousand, $444 Thousand, and $208 Thousand for
years 2018, 2019, and 2020, respectively. The City utilized this grant to help staff Station 84.
The budget fully absorbs the cost of these positions. The City also received a $416 Thousand
Assistance to Firefighters Grant to purchase SCBA equipment for the Fire Department, as well
as $100 Thousand to purchase spill response equipment. Furthermore, the City will fully
absorb 4 staff Police Officers funded by the Community Oriented Policing Service (COPS)
grant starting in early 2022. Since its full implementation in 2019, the City has received, and
will continue to receive, $166 Thousand each year until 2022.
Expense
General Fund regular expenses are budgeted at $109.2 Million for 2021-2022 biennium, for
an increase of 9%, most of which is directly attributable to an increase in personnel costs and
a significant increase to supplies costs. This does not include the transfers in and out between
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the City’s various funds. The 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
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 $3.5 Million in the form of a bond proceed for
the aforementioned Fire Department projects like completion of Station 84, design of Station
85, and the 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 Assumptions
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, drive the capital project aspects of
this fund. The City expects to expend close to $87 Million in capital projects in this biennium
-
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
2021-2022 Budgeted General Fund Expenses by Type
(in thousands)
2021 Budget
2022 Budget
28
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 project load, 2 additional FTEs, a Senior Engineer and a Civil Engineer, are included.
As the result of system growth and increased sophistication through the application of
technology, the budget includes the addition of 1 FTE for a SCADA Technician. The City
currently has 1 SCADA Technician with no backup. Furthermore, 1 FTE of a Heavy Equipment
Operator was moved from the Street Fund to the Stormwater Fund to align the budget
allocation with on the ground operations.
Ambulance Services Assumptions
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. Part of this program 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 $5.4 Million in total for service years 2017 to
2020. This amount was above the anticipated GEMT revenue level. Caution should be
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exercised given the City has not been audited by the Healthcare Authority of Washington
(HCA) and could be obligated to pay back any overpayments made by the agency.
Furthermore, the Council also authorized changes to the City’s applicati on of the Ambulance
Utility Fee from a standard unit, regardless of size or activity, to one based upon Equival ent
Residential Unit (ERU). This change was implemented to maintain equity among users of the
City’s service and has increased revenues to the fu nd by approximately $400,000 annually.
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 the ground, moving 2 FTEs from the General Fund to the 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 increase modestly, above the
Consumer Price Index (CPI), because of the specialized nature of the service. Staff is not
recommending any rate increases for this biennium; however, the rapid increases to the costs
of medical services will require ongoing attention to this area going forward. Overall, there
are no major changes to service levels, fees or taxes at this time.
SUMMARY
Staff designed this budget to move the City closer to accomplishing the City Council’s adopted
goals for the 2021-2022 biennium, and to accomplish as many goals as possible given available
resources. This design incorporates important policy decisions made by the City Council, and
a 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 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,
and 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
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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, the
National Community Survey, correspondence, social media, and City Council meetings. I also
want to acknowledge 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 budget. Finally,
I want to acknowledge the dedication and service of the City’s employees. Th is 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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Comparative Budget Summary Trends- All Funds
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 31,633,783 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 8,524,861 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 0 0
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 0 0 86,436,391 97,881,361
Budgeted End Fund Balance $0 $0 $82,739,262 $93,993,864
Notes:
* The 2021 Beginning Fund Balance is an estimation of 2020 activity and hence differs from the 2020
Budgeted Ending Fund Balance.
* Of the $77 Million budgeted for Miscellaneous Revenue, $70.8 Million or 91% is for unsecured funding
for capital projects.
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33
Note: The Expenditure total above includes Expenditures, Other Financing Uses, and the
Budgeted Ending Fund Balance. The Revenue Total above includes Revenues, Other Financing
Sources, and the Budgeted Beginning Fund Balance. The inclusion of Other Financing Uses and
Sources along with the Fund Balances is meant to provide a full accounting of the activities
within each fund. Dollar changes and percentages referenced in the following sections are
based strictly off of revenue amounts or expenditure amounts only, unless otherwise noted.
This is done to focus on changes in revenues and expenses without the inclusion of other
resource inflows and outflows.
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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: 1 Information Services System Administrator, 1 Senior Engineer,
1 Civil Engineer, 1 Municipal Court Clerk, and 1 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 outlays budget is approximately $128.3
Million for 2021-2022. This amount is approximately 37% of the budgeted expenditures for
all City funds which total $348.8 Million. Budgeted General Fund expenditures total $109.2
Million. There were no changes between the proposed budget and adopted budget.
Budget Priorities
The priorities below guided the development of this Biennial Budget. While the Growth,
Capital Projects, and planning priorities were present in the last biennial budget, this budget
expands upon the planning priority. Additional priorities were added for economic
development, quality of life, and organizational efficiencies to support the City Council’s goals
and to address issues discussed in the Budget Message. All priorities present in the previous
biennial budget are included in this budget with these additional items.
GROWTH – Enhance programs, services and availability of facilities to meet the needs of the
growing population.
PLANNING – Strengthen and further a 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.
35
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.
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.
Budget
Purpose
Policy Tool
Operatio-
nal Guide
Financial
Plan
Communi-
cation Tool
36
Financial Plan
Our budget outlines the manner in which the financial resources of the City will be managed
during the budget period. The allocation of resources is based on both the current needs and
on a long-term view of the development of City programs. The information is generated by
the City’s financial forecast. This forecast is a financial tool that provides the City’s decision-
makers with an indication of the long-term fiscal impact of current policies and budget
decisions. The City uses data from the Municipal Research and Services Center, rate studies,
and long-term trend analysis when estimating revenues and expenditures. 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 communic ate 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 dialogue with elected officials.
Basis of Budgeting
The City prepares a biennial budget in accordance with RCW 35A.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 to 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. Typi cally, 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 prep ared 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.
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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. This includes personnel costs and facility operating costs. This budget is primarily
funded through: local property and sales taxes; revenue transfers between departments;
licenses, such as building and development fees; and, charges for services.
Capital Budget
The Capital Budget authorizes and provides the basis for controlling expenditures
related to the acquisition of significant City assets and construction of capital facilities.
The Capital Budget is established with the intent to achieve the goals set forth in the
City’s six-year Capital Improvement Plan (CIP). 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. The 2021-2026 CIP presentation to the City Council
can be found here (select Index Point 5b: Capital Improvement Plan (CIP) 2021-2026).
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 variance 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 activit ies of the
various City departments. Furthermore, individual departments hold monthly budget
meetings 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.
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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 includes the presentation of a preliminary biennial
budget, adoption of a final budget, and a mid-biennial review and modification process. The
Pasco Municipal Code (PMC) addresses the legal requirements for the biennial budget process
(Title 3 Revenue and Finance, Division III Administrative and Management, Chapter 3.51). As
noted in the PMC, the City also adopted the provisions under Chapter 35A.34 of the Revised
Code of Washington.
The budget process has various levels and aspects. The initial steps include obtaining input on
the 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
topics, and program priorities are reviewed with departments. After the input is obtained, the
City Council normally sets its Biennial Goals the second quarter of the year. Goal setting
occurred in August of 2020 due to the COVID-19 pandemic. The pandemic also delayed the
preparation of budget, from the creation of Council Goals to the finalization of the revenue
assumptions, 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 aspe ct 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 to allow the
opportunity for adjustments before the budget takes a formal shape. The Operating and
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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
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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 39 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 an d
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, which 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
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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 portio n 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.
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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
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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
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 CS Counter & UB Repl 37,980
From Fund 420 CS Counter & UB Repl 44,428
From Fund 450 CS Counter & UB Repl 49,599
From Fund 470 CS 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)
Total Other Financing Sources (Uses)(1,757,622) (354,525) (1,288,916) (6,335,872)
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$
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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 $111.4 Million in revenues expected in 2021-2022 biennium, over
71% of the revenues are expected from taxes levied on property, sales, and utilities. While
Property Tax is the most known of taxes levied by a municipality, Property Tax only makes
up 21% of total General Fund revenue. Sales tax, on the other hand, makes up the largest
portion of the General Fund revenue at 31%. Utility Tax revenue represents 20% of total
General Fund revenues.
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
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The chart to the right illustrates the
major sources for the City's Retail
Sales Tax for the last 12 months.
The City has a fairly diverse
economy, with approximately half
of the City's Sales Tax being
collected from retail activity,
including automotive dealers. 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 with changes in State shared revenues. For example,
changes 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 62%
of the fund’s expenditures 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 2021-2022 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 the General Fund during the biennial adjustment. The
adopted 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 area of expenditures is Services & Charges, which accounts for 25% of
budgeted
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fund expenditures. 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 $1.3 Million and $0.7 Million, respectively, the
City paid off one of its 2011 refunding bonds in 2020. This pay off reduced debt service costs
by $530 Thousand each year, which helps offset some of the cost increases noted above.
Through Council’s careful long-term planning, aided by robust growth, the City’s General
Fund has sustained a stable fund balance of $22.8 Million. 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 th at
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 interfund 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 $700 Thousand of a $2 Million
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 $1.7 Million 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 74% of the fund’s
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revenue inclusive of transfers in. Finally, each year the General Fund provides a subsidy of
$420 Thousand, making up 4.7% of the fund’s revenue inclusive of transfers in.
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 82% 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 th e 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 1 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 4% of the Ambulance Fund’s expenses. This budget reflects an increase
of 24% 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 the current pandemic. As a
precautionary measure, the City accounted for the possibility of a 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.
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Total revenue in the 2021-2022 Biennial Budget $140.9 Million including other financing
sources. Of the $140.9 Million, revenues associated with capital projects are $76.6 Million,
leaving an operations-related revenue budget of $64.3 Million. Charges for services represents
99% of operations related revenue, and License & Permits revenue represents 1% of
operations-related revenue. Charges for services are composed of water, irrigation, sewer,
reuse, and stormwater monthly base fees, and where applicable, consumption-related charges.
For the 2021–2022 Biennial Budget, total expenses in the Utility Fund equal $142 Million. Of
this total, $87 Million is 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 of $55 Million are supportive of operations and
maintenance efforts, and debt service for outstanding bonds and loans, which total $55
Million in the coming biennium. Of these expenses, the mix of expense types are salaries and
benefits at 24%, supplies at 8%, services at 50%, debt principal repayment at 10%, and debt
interest expenses at 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.
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PUBLIC WORKS OPERATIONS CREW
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Budgeted Expenditures and Other Financing Uses 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
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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 32,055,554 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
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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
Notes:
1 – Finance Department was separated from ACS in 2017.
2 – Indigent Defense was moved from Municipal Court to ACS in 2017.
3 – Human Resources was separated from City Manager in 2021.
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58
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 in 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 * * * *
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TONS OF TRUCKS EVENT (PRE-COVID-19)
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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 desi gned 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 that 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.
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Financial Planning & Budgeting
Biennial Budget – The budget is a performance, financing and spending plan agreed to by the
Council, City Manager and Department Directors. It contains information and data regarding
expected revenues, expected expenditures and anticipated capital projects. The budget is
developed using a performance-based, results-oriented approach that incorporates line items,
programs and the priorities 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:
•
•
•
•
•
•
•
•
•
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.
Position budgeting will be used as a tool for Council consideration. This will list
the actual and adopted full time equivalent (FTE) allocation on a department and
fund basis.
Department and Fund budgets will include overhead and full cost allocation activity.
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.
Biennial budgets should provide for design, construction, maintenance and replacement
of the City’s capital, plant, and equipment consistent with the Capital Improvement
Plan.
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.
Interfund transfers and/or loans will be completed only after Council approval or
inclusion in the adopted budget or subsequent amendment.
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.
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.
• Provide sufficient cash flow to meet daily financial needs.
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• 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.
• 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.
• General Fund: Reserves should be maintained to at least 60 days of average operating
expenditures, unless otherwise adopted in the budget or otherwise approved by
Council.
• The City will review annually the reserve level required to meet cash flow needs.
• Utility Fund and non-major Enterprise funds: Reserves should be maintained at 45 days
of operating expenditures, unless otherwise adopted in the budget.
• 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.
• 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.
• 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.
• The CIP shall be prepared and submitted to the City Council as part the Proposed
Biennial Operating Budget.
• Reports on the status of projects included in the CIP shall be prepared and presented
to the City Council annually.
• These reports will highlight the status of project construction, scheduling, spending,
funding and discuss any significant issues or trends that may affect the ability of the City
to stay within budget.
Equipment Replacement – The City’s physical assets, such as vehicles and buildings, represent
a significant investment of resources. Timely maintenance and replacement of these assets at
the end of their useful lives is necessary. This enhances reliability, quality of public services,
and supports safety for the public and employees.
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• 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.
• 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.
• 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.
• 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:
• The City will seek to avoid dependence on temporary or unstable revenues to fund
recurring/basic municipal services.
• 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.
• 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.
• 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.
• 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.
• The City shall invest in technology and other efficiency tools to ensure high
productivity.
• 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
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Council. The Enterprise Funds shall pay their share of overhead costs and services
provided by the General Fund.
Debt Policies
The City recognizes that prudent use of its credit can facilitate construction of essential capital
improvements and services, while sharing the costs of those improvements between current
and future beneficiaries. The intent of the Council is that the City shall manage its long-term
debt in a manner designed to utilize its credit to optimize City services, while balancing debt
levels and annual debt service obligations. The following policies are intended to apply to all
forms of debt.
Short-term Debt and Internal Debt:
• Short-term debt is defined as a period equal to or less than one year.
• The City may use short-term debt to cover temporary cash flow shortages.
• The City may issue Interfund 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 Interfund 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:
• Long-term debt is defined as a period of more than one year.
• Long-term debt service payments will not exceed the expected life of a project.
• 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.
• 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.
• The City will establish and maintain a high standard of internal controls and accounting
practices.
• 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).
• 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.
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• 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).
• A fixed asset system will be maintained to identify all City assets, their location, and
condition.
• The City will strive to maximize the return on its investments with the primary objective
of preserving capital and use prudent investment practices as detailed in the City’s
Investment Policy.
• The criteria for managing the City’s investment portfolio shall be: a) to maintain
liquidity to meet the City’s cash needs, b) to minimize potential market risks, and c) to
maximize investment returns.
• 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.
GESA STADIUM
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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 revenues and expenditures for all funds. This section also 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 for Goods & Services 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 Rev 4,099,973 4,379,009 53,068,319 77,370,288
Other Sources 89,802 98,749 172,620 172,620
Transfers in 6,531,386 3,473,741 37,881,366 19,916,986
Other Financing Sources 12,688,850 4,777,605 31,999,778 6,886,361
Total Revenues & Other Financing
Sources $134,517,785 $127,001,361 $364,138,570 $364,874,347
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Tax Revenue
Tax revenue makes up the City’s second largest revenue source at 24%. 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 $3.7 Million in Building Permit revenue, $1.5 Million in Business
License revenue and $381 Thousand 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 10% 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 approximately 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 service charges for recreational services payments, plan check
fees, reimbursement for public safety services, and planning and inspection charges. Special
Revenue Funds generate 21% of the revenue to charges for goods and services, primarily from
impact fees, ambulance transport, and monthly utility fees. Internal payments for cost
allocation, medical premiums, vehicle replacement, and vehicle O&M make up 17% 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. Approximately 91% of budgeted
Miscellaneous Revenue is for Capital Improvement Plan projects that hope to secure a
permanent funding source in the 2021-2022 biennium. Approximately 94% of this unsecured
revenue is related to Utility Fund activities 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, $19.9 Million 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 this 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, interfund loan proceeds and
repayments and bond issues or other financing proceeds. Capital contributions and interfund
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 REVENUES -ALL FUNDS
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EXPENDITURES – ALL FUNDS
Salaries and Benefits
Salaries and benefits are budgeted at approximately $99.27 Million or 27% of total budgeted
expenditures in the 2021-2022 biennium. The City’s labor force includes members of four
bargaining unions. All labor agreements have been settled. There are 5 new positions
included in the 2021-2022 biennium to support the City’s IT infrastructure, SCADA systems,
scheduled Public Works projects, as well as public services such as those 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 $13.5M which includes items like pens and paper, business forms and
small equipment. Other examples of supplies include purchases of fuel, laboratory and medical
supplies, inventory items for equipment maintenance, and uniform purchases.
Expenditures 2017 Actual 2018 Actual 2019-2020
Budget
2021-2022
Budget
Salaries & Wages 28,961,637$ 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 & Charges 31,633,783 34,286,110 71,415,878 75,345,611
Capital Outlay 18,947,206 17,014,694 117,323,332 128,256,258
Debt Service 6,931,444 6,703,861 20,376,554 14,496,089
Interfund Payments for Services 8,524,861 7,704,857 17,407,384 17,949,984
Transfers Out/Passthroughs 6,531,385 3,551,967 39,325,366 19,916,986
Total Expenditures & Other Financing
Uses $117,678,856 $115,395,218 $367,835,699 $368,761,844
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Services and Charges
The 2021-2022 budget includes $75.3 Million of Services & Charges type expenditures. 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.
Transfers and Pass Through
Transfers and pass through expenditures are budgeted at $19.9 Million 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 $755 Thousand 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 $128.3 Million of capital
spending citywide. In the non-utility funds, the total budgeted projects are $41.2 Million, or
32%, of the total Capital Budget. Some of the larger projects include the construction of two
Fire Stations, Sacajawea Levee Lowering, Sandifur Parkway Widening, and numerous, large
scale infrastructure improvements. The Utility Fund projects account for $87.0 Million, 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, Wastewater
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 $14.5 Million 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 interfund borrowing. Like loan agreements with an outside entity, interest is
charged. However, with an interfund loan, the City earns the interest income in the lending
fund.
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Interfund Payments
Payments to Internal Service Funds total $17.9 Million 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.
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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.
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
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
General Fund Revenues 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 & Forfeitures 788,474 943,321 1,811,200 2,546,354
Miscellaneous Revenue 644,161 1,638,358 1,195,800 1,455,910
Transfers In 638,000 236,333 455,200 1,269,762
Other Financing Sources - 140,212 17,250,000 366,528
Total Revenues & Other Financing
Sources $46,640,066 $49,756,009 $119,744,935 $113,085,878
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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 the 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 lin es.
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. The City Council had forgone the statutorily allowed 1% annual
increase and banked the capacity since early 2000’s. For the 2019 tax collection year, Council
utilized $1.86 Million 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 72% of the 2021-2022 General Fund revenues,
a share that is higher than the past average of 54%, due to one-time proceeds from a 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. 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 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 $333.3 Thousand
from the COPS Grant in this biennium for the hiring of four new police officers, $416 Thousand
from the Assistance for Firefighters grant to purchase self-contained breathing apparatus
(SCBA), as well as, $100 Thousand from Department of Ecology for marine spill response. The
last year of reimbursement for the COPS grant is 2022, after which, the City is expected to
bear full cost of the additional FTEs. Liquor Taxes and profits will make up 43% of the
intergovernmental revenue in the 2021-2022 biennium, contributing $2.0 Million 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
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revenue in this category. PUD Privilege Tax is expected to decline in 2021 due to changes in
revenue collection at the State level.
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 $6.3 Million
in administrative services revenue. Engineering charge backs make up $3.7 Million 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, Council approved the City collaborating with Redflex to install red light cameras at
two major intersections. Due to the COVID-19 pandemic, traffic volume decreased drastically
in 2020. Therefore, the full impact from this action is yet to be seen. The City is seeing
negligible net revenue from this program. Any revenue from this program will be spent on
traffic improvement projects throughout the City.
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.
Transfers In: 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.
Other Financing Sources: Insurance recoveries and bond proceeds are the primary revenues in
other financing sources. Revenues in this category also tend to vary significantly from one year
to the next because of one-time revenues.
76
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.
Taxes: Real Estate Excise Tax (REET) makes up 61% of the tax category for the Special Revenue
Funds, followed by Street Overlay 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 an
expectation of full recovery by the end of 2022.
Special Revenue Funds - Revenues 2017 Actual 2018 Actual 2019-2020
Budget
2021-2022
Budget
Taxes $4,451,632 $4,294,079 $7,317,758 $7,214,590
License & Permits 398,420 306,280 767,000 813,400
Intergovernmental 2,628,512 4,216,737 9,083,799 10,392,515
Charges for Goods & Services 11,488,180 10,867,459 24,566,520 26,340,795
Fines & Forfeitures 171,813 128,496 261,000 280,000
Miscellaneous Revenue 1,796,810 2,034,349 3,478,638 3,384,065
Transfers In 1,373,163 829,931 3,923,616 4,973,224
Other Financing Sources 310,080 237,159 2,057,000 64,291
Total Revenues & Other Financing
Sources 22,618,610$ 22,914,490$ 51,455,331$ 53,462,880$
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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 2021-2022 Biennial Budget, the Ambulance Fund budgeted $3.7
Million 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 a
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
$2.9 Million in MVET revenue, which is a decrease in budget revenue of $3.3 Million in 2019-
2020 biennium, anticipating reduced miles driven, as well as increases in fuel efficient vehicles.
While the Community Development Block Grant Fund expects to receive $2.4 Million in
program revenues for the 2021-2022 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,
sales of gravesites, headstones and cemetery services, abatement services, and senior health
services. In addition to these charges, the City receives approximately $5 Million 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 rate s. For example, ambulance utility
rates increased 4% in both 2019 and 2020. Rate increases are not budgeted for the 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 $1.9 Million
biennially, or 56% of the 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 $560 Thousand biennially in
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golf cart rentals and golf cart storage leases. The Multi-Modal Fund receives monthly lease
revenue from Amtrak, Greyhound and other privately owned bus companies. Other revenues
come from the lease of the post office, the baseball stadium lease, a marina lease, short-term
rental of City facilities, donations and investment interest.
Transfers In and Other Financing Sources: Transfers are the predominant revenues among
these two categories, with an occasional sale of assets and debt issuance contributing to the
total. The City does not anticipate any sale of assets or debt issuance in the 2021-2022
biennium. There is an increase of approximately $1.3 Million 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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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 citywide.
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 interfund revenues
classified as miscellaneous revenues were reclassified as charges for goods and services.
Transfers In and Other Financing Sources: Interfund loan repayments and transfers make up
the revenues in this category. There are no outstanding interfund 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 that follows 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.
Internal Service Funds - Revenues 2017 Actual 2018 Actual 2019-2020
Budget
2021-2022
Budget
Charges Goods & Services $11,449,776 $10,130,577 $21,316,173 $21,231,033
Miscellaneous 305,019 352,499 232,422 293,110
Transfers In & Other Financing Sources 525,938 89,567 144,440 -
Total Revenues & Other Financing
Sources $12,280,733 $10,572,643 $21,693,035 $21,524,143
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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 $15.7
Million 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 $620 Thousand of revenues for the 2021-2022 biennium, while $4.9
Million 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 $3.9
Million transfer from General Fund will fund the replacement of one Fire Station, an addition
to an existing Fire Station and various improvements to the Fire Training Center. This funding
comes from a LTGO bond issued in 2019. Overlay, Arterial Streets and Traffic Impact Funds
will transfer approximately $6.9M to fund transportation projects and the Annual Pavement
Construction Fund - Revenues 2017 Actual 2018 Actual 2019-2020
Budget
2021-2022
Budget
Intergovernmental 3,192,349 7,273,596 17,262,000 15,666,000
Miscellaneous 35,000 (26,133) 15,788,500 5,576,047
Transfers In 4,455,223 2,332,477 32,637,244 13,674,000
Other Financing Sources 26,748 - 7,921,000 -
Total Revenues & Other
Financing Sources 7,709,320$ 9,579,940$ 73,608,744$ 34,916,047$
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Preservation Program. Transfers from the Capital Improvement Fund in the amount of $2.6
Million 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 (PWRF). The following graph and table reflect the amount
of revenues received by major source.
Intergovernmental: The sources of this revenue are Federal and State grants and programs. In
support of construction of the Columbia East Lift Station and Force Main, benefiting the Reuse
Facility, this budget includes revenue to be supplied by a Federal EDA grant in the amount of
$3.4 Million. Following past years’ contribution via a Franklin County Economic
Development grant, the PWRF has budgeted to receive $500 Thousand to be used toward
primary treatment improvements. Additionally, the stormwater utility anticipates the
continuation of an operating grant of $50 Thousand annually from the Department of
Ecology.
Enterprise Funds - Revenues 2017 Actual 2018 Actual 2019-2020
Budget
2021-2022
Budget
Licenses And 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
Miscellaneous 285,358 607,302 32,209,789 66,162,454
Transfers in 65,000 - - -
Other Financing Sources 11,826,084 4,376,651 4,727,700 6,449,440
Total Revenues & Other
Financing Sources $44,064,574 $34,203,493 $96,348,791 $140,982,987
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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 45% 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 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 anticipated
development-related activity accounts for $4.9 Million. A much smaller input to the budget,
miscellaneous revenues not related to capital contribution totals $288 Thousand.
Also reflected in this budget are unsecured inflows of approximately $65.9 Million. If
successfully attained, these funding sources wil l support capital projects for the water, sewer
and PWRF infrastructure systems. Included in this total are funds to be asse ssed as part of the
Northwest Area Trunk Line. 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.
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 $1.5 Million for the
primary treatment plant improvements for PWRF. 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.
OTHER FUNDS
The City has two Fiduciary Funds that account for pension and Other Post-Employment
Benefits (OPEB) expense of 5 Pre Law Enforcement Officers’ Plan and Fire Fighters’ (LEOFF) 1
Plan with revenues largely being intergovernmental transfers and dividends. It is estimated
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that the Pension and OPEB plans have sufficient assets to fully fund the plans. The City has a
permanent Cemetery Endowment Fund that has assets set aside to maintain the cemetery
grounds in future years. The revenues consist of charges for goods and services and 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. Private rating
agencies set the City’s credit rating. The City’s current bond rating for both General Obligation
and Revenue bonds is AA-, based on the ratings issued by S&P Global in 2019 and 2020,
respectively.
Unlimited Tax General Obligation (UTGO) Bonds: One of the most common methods of
financing capital improvements for local governments is through the issuance of municipal
bonds known as “Unlimited Tax General Obligation Bonds” or “UTGO Bonds.” The voters
within the local government must approve UTGO Bonds. UTGO Bonds are secured by and
payable out of annual property taxes, above and beyond general property taxes, unlimited as
to rate or amount. In other words, a local government is obligated to levy excess property
taxes at whatever rate is necessary to repay the UTGO Bonds. Further, UTGO Bonds constitute
a general obligation of the local government, and, as such, the full faith, credit and resources
of the local government are pledged for their repayment.
The approval process requires local government voters to approve the bond ballot
proposition at a properly conducted election. UTGO Bonds must be approved by 60% of the
qualified voters within the local government. In addition, the total number of voters casting
ballots at the election cannot be less than 40% of the number of votes cast in the last state
general election. Further, a local government may only place a bond ballot proposition before
its voters twice in any calendar year.
Voted indebtedness for cities may not exceed 2.5% of Assessed Value (AV) for general
municipal purposes (any outstanding non-voted, or councilmanic debt is counted against this
2.5%), 2.5% for certain utility purposes, and 2.5% for certain parks, open space and
85
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 $18.09 Million of
LTGO bonds in 2019 to build two Fire Stations, make improvements to the Gesa Stadium and
to provide 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.
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%.
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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 2020 is
$162,483,175 based on assessed value. The current general-purpose bond for the City is
$24.795 Million or 15% 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
2011 LTGO issuance was made in 2020. This change releases approximately $530 Thousand
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
0%
20%
40%
60%
80%
100%19941995199619971998199920002001200220032004200520062007200820092010201120122013201420152016201720182019Debt as a Percentage of Debt Limit
87
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 2021-2022 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 interfund 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 $4,621,094
The tables that follow show all of the bonds and loans outstanding as of year-end 2020 and
provides a summary of future debt service to maturity.
88
GOVERNMENTAL DEBT - BONDS
Purpose Issuance Amount Final Maturity Interest Rates
Outstanding as of
December 31, 2020
2015 LTGO Police Station 8,795,000$ 12/1/2035 3.00%-4.00%7,175,000$
2019 LTGO Fire Stations 14,800,000$ 12/1/2049 4.00%-5.00%14,096,000$
2019 LTGO Gesa Stadium 1,645,000$ 12/1/2049 4.00%-5.00%1,762,000$
2019 LTGO Animal Shelter 1,645,000$ 12/1/2049 4.00%-5.00%1,762,000$
Total Governmental Debt 24,795,000$
GOVERNMENTAL DEBT - BONDS - DEBT SERVICE TO MATURITY
Year Ending December 31 Principal Interest Total Debt Service
2021 875,000$ 1,142,800$ 2,017,800$
2022 910,000 1,107,800 2,017,800
2023 945,000 1,071,400 2,016,400
2024 990,000 1,028,050 2,018,050
2025 1,045,000 982,600 2,027,600
2026-2030 5,945,000 4,154,913 10,099,913
2031-2035 5,260,000 2,856,675 8,116,675
2036-2040 2,480,000 1,970,500 4,450,500
2041-2045 3,180,000 1,283,500 4,463,500
2046-2049 3,165,000 405,000 3,570,000
TOTAL 24,795,000$ 16,003,238$ 40,798,238$
BUSINESS TYPE DEBT - BONDS
Purpose Issuance Amount Final Maturity Interest Rates Outstanding as of
December 31, 2020
2013A Sewer Capital Projects 2,520,000$ 12/01/2028 3.00%-4.00%1,675,000$
2013T Capital Projects Reuse Facility 7,235,000 12/01/2028 .69%-4.89%4,550,000
2015 Water/Sewer Capital Projects 14,380,000 12/01/2040 2.00%-5.00%12,390,000
2017 Sewer Improvement Revenue Bonds1 9,415,000 12/01/2042 3.30%-4.00%9,415,000
2020A Water/Sewer Revenue Bond 7,135,000 12/01/2029 4.00%-5.00%7,135,000
2020B PWRF Revenue Bond 16,415,000$ 12/01/2050 1.17%-3.57%16,230,000
Total Business Type
Debt - Bonds 51,395,000$
BUSINESS TYPE DEBT - LOANS
Purpose Issuance Amount Final Maturity Interest Rates
Outstanding as of
December 31, 2020
DM15-952-037 Columbia Water Supply Project 6,810,430$ 10/01/2034 1.50%5,595,198$
HAEIFAC - Reuse Facility Improvement Loan 1,500,000$ 07/01/2028 3.20%1,182,099
Total Business Type
Debt - Loans 6,777,297$
Total Business Type Debt 58,172,297$
89
SUN WILLOWS GOLF COURSE
BUSINESS TYPE DEBT - DEBT SERVICE TO REMAINING MATURITY
Year Ending December 31 Principal Interest Total Debt Service
2021 2,921,495$ 2,094,279$ 5,015,774$
2022 2,620,747 2,000,397 4,621,144
2023 2,635,137 1,916,578 4,551,715
2024 2,719,607 1,830,619 4,550,226
2025-2029 12,627,026 7,737,125 20,364,151
2030-2034 10,678,285 5,781,426 16,459,711
2035-2039 10,655,000 3,719,788 14,374,788
2040-2044 8,780,000 1,550,688 10,330,688
2044-2049 3,710,000 553,685 4,263,685
2050 825,000 29,469 854,469
TOTAL 58,172,297$ 27,214,054$ 85,386,351$
90
Enterprise Funds – Working Capital
The Utility Fund of the City of Pasco incorporates the utility-based services provided to citizens
and businesses. The utilities’ activity is accounted for using the full accrual basis of accounting,
which differs from the modified accrual basis used for Governmental Funds. The operation of
the utility services relies upon an extensive capital infrastructure. Unlike the governmental
services of the City, the Utility Fund recognizes its capital assets and any assoc iated liabilities
as part of the value of the utility. This value, called its net investment in capital, 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. Working capital indicates the relatively liquid portion of total
Enterprise Fund capital, which constitutes a margin or buffer for meeting obligations. In
establishing the budget for the coming biennium, the City considered the Utility Fund’s
beginning working capital for 2020 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 decreasing 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 $1.5 Million. 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
91
decrease. The end of this budget’s biennium results in an available anticipated working capital
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 in annual
payments frees up operating income to be available for other purposes. The rate re serve
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.
The Process Water Reuse Facility (PWRF) is both operated, and accounted for, as a utility
service. It is, however, a public/private collaboration to treat industrial wastewater 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.
92
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. An Enterprise Fund is business-like and self-financing.
Through prudent financial decisions from Council, implementation of a Public Safety Sales Tax
and rapid growth, the General 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 the fund balance only for large capital
needs, such as additional funds to complete the Police Station and Community Services
Building, to transfer from Franklin County Emergency Dispatch to Southeast Communications
Center (SECOMM), and, more recently, to relocate Fire Stations. The goal is to keep the
reserve level relatively stable as the City continues managing the infrastructure needs of a
growing and aging City.
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
-
5,000
10,000
15,000
20,000
25,000
20132014201520162017201820192020Estimated2021Budget2022BudgetThousandsGeneral Fund -Fund Balance
93
the taxing authority upon Council approval. With the need to relocate two Fire Stations, the
desire to build a new Community Center on the horizon and ongoing costs associated with
the public safety personnel enhancement this biennium, Council has approved recapturing the
banked capacity and, as such, this budget includes the recognition of an additional $1.8 Million
of Property Tax revenue. The value of the budgeted ending fund balance as of 2020 is equal
to approximately 102 days, or 28% of operating expenses. The level recommended for this
reserve is at least 90 days, or 25% of operating expenses. The COVID-19 pandemic has raised
serious concerns over adequacy of 90-day 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.
94
2021-2022
BUDGET
SUMMARIES
95
2021-2022 BUDGET SUMMARY – ALL FUNDS
Fund
Budgeted
Beginning
Fund
Balance
Revenues
and
Resources
Inflows
Expenditures
and
Resource
Outflows
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 -
-
96
Budgeted
Beginning
Fund
Balance
Revenues
and
Resources
Inflows
Expenditures
and
Resource
Outflows
Budgeted
End Fund
Balance
Net Change
in Fund
Balance ENTERPRISE FUND Utility Fund Total 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)
Stormwater 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
97
Changes to Fund Balance
The information below addresses changes in fund balances greater than +/- 10% as shown in
the “2021-2022 BUDGET SUMMARY – ALL FUNDS” chart on the preceding pages. This
section also addresses lesser changes in the balances of Internal Service, Fiduciary, and
Permanent Funds.
General Fund – The unassigned fund balance is expected to stay stable during this biennium.
Due to a 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 larger than usual budget adjustments might have to be made in 2021 due to
unpredictability of the 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 the COVID-19 pandemic
due to a reduction in Motor Vehicle Fuel Taxes received, as well as its ability to perform work
that gets reimbursed by other funds like the 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 the General Fund.
Arterial Fund – An 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 balance of this fund is projected to increase as developments continue
to occur along the I-182 corridor, which will increase impact fee revenues captured in the
Charges for Goods & Services category. 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 $3.0 Million 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.
CDBG (Community Development Block Grant) Fund – The balance of this fund will increase
from $0.00 to approximately $1.1 Million due to a budgeted increase in Intergovernmental
Revenues. The City anticipates receiving $2.4 Million in grant funds from the U.S. Department
of Housing and Urban Development (HUD) during the biennium. This fund will have an
ending balance for the biennium, which did not occur in the past. The City Council approves
a separate work plan for these funds. Timing differences between HUD’s fiscal year and the
City of Pasco’s fiscal year also contribute to the presence of a budgeted ending fund balance.
98
Martin Luther King Center Fund – The 2019-2020 biennium budget included higher levels of
internal and external service & charges expenditures, and higher staffing costs due to additional
personnel while revenues remained comparable to 2017 and 2018 actual amounts. The
increase in expenditures, while revenues remained comparable to prior year levels, resulted in
a decline in the fund balance. The 2021-2022 Biennial Budget calls for a similar level of
expenditures for internal and external services & charges and personnel costs, while revenues
remain steady, resulting in a further decline in the fund balance. The City will continue to
closely monitor the changes in the fund’s balance to ensure the City continues the ability to
offer services through the Pasco YMCA.
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 the
Ground Emergency Medical Transportation (GEMT) Program, to evaluate its trend, and await
a Federal audit, to gauge true reimbursement. Fund balance is healthy in the last 2 years due
to an influx of GEMT reimbursement for prior years compared to its historical state.
Cemetery Fund – The fund’s balance is projected to decrease as increases in expenditures
(services & charges and personnel costs) trend upwards while revenues are trending upward
to a lesser extent. The City will continue to closely monitor this fund to ensure the City
continues the ability to offer these services to its citizens.
Golf Course Fund – We are anticipating some impacts from the COVID-19 pandemic. The City
will continue to monitor this fund and propose changes to increase revenue when needed. A
subsidy from the General Fund might be necessary in the future if the pandemic impacts do
not subside.
Senior Center Fund – The budget projects the fund’s balance will increase largely due to
decreases in internal and external services & charges expenditures.
Marina Fund – A 533% decrease to the fund balance is mainly due to damage to the second
marina dock. The City is working with the insurance company to identify and secure funding
to repair damages. However, the revenue is not budgeted for the 2021-2022 due to the
uncertainty of the extent to which the insurance company will cover the damage.
Litter Abatement Fund – The budget projects the fund balance will increase as total revenues
continue to exceed total expenditures. These gradual increases in the fund balance provide
resources for the maintenance of and/or increase in future services.
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 – An increase of 200% in fund balance can be attributed to lower
allocation to the park capital budget than the revenue expected to be received. The City is
99
planning for large park projects in future years and needs to build up fund balance to
accomplish those goals.
Capital Improvement (REET) Fund – An increase of 25% of fund balance can be attributed to
increased activity in home sales, without a 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 – We are anticipating some impacts of the 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 – We are anticipating some impacts of the COVID-19 pandemic.
The 2021-2022 budget anticipates lower revenues, while keeping the expenses at historical
levels. 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 and
allocations.
LID (Local Impact Districts) Fund – LIDs are created for the primary purposes of constructing
streets, storm drainage, sidewalk, street lighting, water, and sewer improvements. The
principal and interest on the bond issues are expected to be paid solely from special
assessments collected. The lien assessments are liens against the property and are subject to
foreclosure. There is no external debt issue for LIDs. All outstanding debt is internally funded
through interfund loans. The budget projects the fund balance will decrease by approximately
16% as the fund pays down a greater portion of outstanding internal loans through Debt
Service expenditures.
Utility Fund – This is the sum of the activity in the individual Water, Irrigation, Sewer, PWRF,
and Stormwater funds. The budget projects a decline in the fund total due to significant capital
investment activity, as well as alignment of staff to utility areas. The Public Works – Operations
Division budget includes projects for improvements to water quality and the restoration of
capacity within water distribution pipes, fire hydrant maintenance, and installation of
electronic read meters. These activities will help maintain and improve the quality of services
offered to the citizens of Pasco. Budgeted expenditures will also support department goals of
increasing the reliability of services and improving the irrigation system to lessen the number
of customers impacted when maintenance is necessary. Miscellaneous Revenues (charges
associated with development) and Charges for Services (fees charged to customers) will
provide resources to absorb capital expenditures, such as maintaining and expanding the sewer
infrastructure.
Equipment O&M Government Fund – A decrease in fund balance is due to budgeted expenses
exceeding anticipated revenue. The City will embark on rate revision if the trend continues.
100
Equipment Replacement Enterprise Fund – A decrease in fund balance is due to planned
purchases of vehicles/equipment in the 2021-2022 biennium. Funds are transferred and saved
to this fund over years and purchases of vehicles or equipment are made when there is
sufficient funding or there is a 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.
Central Stores – This fund is used to account for the City of Pasco’s central supplies. A decrease
in the fund balance is a result of supply expenditures exceeding resource inflows. The City will
continue to monitor this fund balance over time to ensure operations continue without
interruption. The COVID-19 pandemic has been a factor in higher supply 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.
Cemetery – An increase of 9% in the Cemetery Endowment Fund is on trend and expected
to grow in the future. The City is not currently planning to withdraw any funds eligible per
contract.
101
2021-2022 Budgeted Revenue by Type – All Funds
Fund Taxes License &
Permits Intergov't Charges for
Services
Fines &
Forfeitures
GENERAL FUND 81,556,087 5,565,781 4,684,217 15,641,239 2,546,354 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 - - - 280,000 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 - - - -
102
2021-2022 Budgeted Revenue by Type – All Funds (cont.)
Fund Miscellaneou
s Revenues
Interfund
Transfers In
Other
Sources
Beginning
Fund Balance
Total
Revenues
and
Resources
Inflows
GENERAL FUND 1,455,910 1,269,762 366,528 26,967,000 140,052,878 SPECIAL REVENUE FUNDS Street 600 691,020 - 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 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
103
2021-2022 Budgeted Revenue by Type – All Funds (cont.)
Fund Taxes License &
Permits Intergov't Charges for
Services
Fines &
Forfeitures DEBT SERVICE LID - - - - - CAPITAL PROJECT General CIP - - 15,666,000 - - ENTERPRISE FUND Utility Fund Total - 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
Stormwater - - 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 2,826,354
104
2021-2022 Budgeted Revenue by Type – All Funds (cont.)
Fund Miscellaneous
Revenues
Interfund
Transfers In Other Sources Beginning
Fund Balance
Total
Revenues
and
Resources
Inflows DEBT SERVICE LID 461,902 - - (793,528) (331,626) CAPITAL PROJECT General CIP 5,576,047 13,674,000 - - 34,916,047 ENTERPRISE FUND Utility Fund Total 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
Stormwater 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 77,370,288 19,916,988 7,058,981 97,481,361 462,755,708
105
2021-2022 Budgeted Expenditures by Object – All Funds
Fund Personnel Supplies Services Interfund
Services
Interfund
Transfers Out
GENERAL FUND 67,285,113 4,679,526 27,236,701 5,240,298 8,033,724 SPECIAL REVENUE FUNDS Street 1,529,174.00 877,326 1,290,361 - 1,198,590
Arterial - - - 596,000 18,968
I-182 Impact - - - 605,000 -
Street Overlay - - - 5,723,000 58,422
CDBG 233,750.00 2,400 753,170 616,000 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 23,233 1,883,958
Cemetery 224,118.00 49,620 248,243 - 102,683
Boulevard Maintenance - - - 290,000 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 93,536 175,000 82,477
School Impact - - 4,986,000 - -
Marina - - 26,000 200,000 14,112
Lodging - - 475,000 - -
Litter Abatement - - 30,000 - 974
Revolving Abatement - - 822,200 - 8,100
TRAC - - 550,000 - 4,022
Park Development - - 36,000 345,000 584
Capital Improvement REET - - - 1,961,000 81,735
Economic Development 338,057.00 183,782 609,742 - 59,837
Stadium/Convention Ctr - - 373,844 - -
Hotel/Motel Excise Tax - - 411,000 755,500 14,200
106
2021-2022 Budgeted Expenditures by Object – All Funds (cont.)
Fund Capital Debt Services Ending Fund
Balance
Total Expenditures
& Resource
Outflows with
Ending Fund
Balance
GENERAL FUND 954,579 3,780,250 22,842,687 $140,052,878 SPECIAL REVENUE FUNDS Street - - (94,876) 4,800,575
Arterial - - 1,457,326 2,072,294
I-182 Impact - - 2,908,000 3,513,000
Street Overlay - - 2,029,638 7,811,060
CDBG - - 1,140,586 2,769,906
Martin Luther King Center - - 43,097 324,517
Ambulance 124,000 - 797,419 19,358,607
Cemetery - - 69,708 694,372
Boulevard Maintenance - - 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 - - 281,375 652,388
School Impact - - 228,663 5,214,663
Marina - - (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 - - 1,939,003 2,320,587
Capital Improvement REET - - 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 - - (416,689) 764,011
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2021-2022 Budgeted Expenditures by Object – All Funds (cont.)
Fund Personnel Supplies Services Interfund Services Interfund
Transfers Out DEBT SERVICE LID - - - - - CAPITAL PROJECT General CIP - - - - - ENTERPRISE FUND Utility Fund Total 13,279,834.00 4,625,813 19,695,984 141,767 8,018,953
Water 4,522,163.00 2,003,198 9,313,228 37,980 4,236,867
Irrigation 809,534.00 130,612 1,688,297 44,428 727,957
Sewer 4,322,355.00 1,644,506 5,111,952 49,599 1,376,482
PWRF 1,665,893.00 729,697 2,894,868 - 799,948
Stormwater 1,959,889.00 117,800 687,639 9,760 877,699 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 - - - 451,762 -
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 19,916,986
108
2021-2022 Budgeted Expenditures by Object – All Funds (cont.)
Fund Capital Debt Services Ending Fund
Balance
Total Expenditures
& Resource
Outflows with
Ending Fund
Balance DEBT SERVICE LID - 592,117 (923,743) (331,626) CAPITAL PROJECT General CIP 34,916,047 - - 34,916,047 ENTERPRISE FUND Utility Fund Total 87,016,511 9,868,222 20,571,676 163,218,760
Water 20,622,025 3,793,349 8,661,807 (9,823,766)
Irrigation 786,511 - 276,105 (357,528)
Sewer 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
Stormwater 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 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 128,256,258 14,496,089 93,993,864 462,755,708
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Comparative Budget Summary Trends- All Funds
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 31,633,783 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 8,524,861 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 0 0
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 0 0 86,436,391 97,881,361
Budgeted End Fund Balance $0 $0 $82,739,262 $93,993,864
Notes:
* The 2021 Beginning Fund Balance is an estimation of 2020 activity and hence differs from the 2020
Budgeted Ending Fund Balance.
* Of the $77 Million budgeted for Miscellaneous Revenue, $70.8 Million or 91% is for unsecured funding
for capital projects.
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Staffing Trends
This section contains information on past, current, and projected staff levels allocated to the
City’s various departments. 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,
consequently the need for public safety services has increased as well. 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.
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.
The City accepted the Community Oriented Policing Services (COPS) Grant with
reimbursement funding beginning 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.
The COPS grant 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.
Also in line with the City’s focus on public safety, 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 the 6 FTEs funded by the grant, 3 were added to Fire and 3
to Ambulance Service. All staff hired under the SAFER grant are now fully funded by the City.
A growing City requires additional staffing in non-public safety areas to support greater levels
of activity, larger infrastructure, and increased complexity in order 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 2016 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.
111
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, Citywide 368.75 369.85 379.85 384.85 384.85 10.00 5.00
0
1
2
3
4
5
6
02004006002016 2017 2018 2019 2020 2021-2022
Staff Levels versus the Population of Pasco FTEs per Year
112
CITY OF PASCO ORGANIZATIONAL CHART
CITIZENS
CITY
COUNCIL
CITY
MANAGER
MUNICIPAL
COURT JUDGE
Municipal
Court
Probation
Services
Court
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
113
114
PERFORMANCE MEASUREMENTS
Introduction
As the population of Pasco continues to grow and evolve, its budgeting practices are also
evolving. The City is adding performance measures to its budgeting process during the 2021 -
2022 biennium. Performance measurement is the process of collecting, analyz ing and
reporting data to evaluate the actions taken by an organization. The Council and City Staff
are integrating these measurements into the budgeting process to enhance the monitoring of
financial and budgetary positions, service delivery, program outcomes, and community
conditions. These measurements will increase the tools available to the City for evaluating the
quality and effectiveness of government services.
Purpose of Performance Measurements
The goal of City Council and Staff is to thoroughly integrate performance measures into the
budgetary process on an ongoing basis. As discussed in the Budget Message and City Council
Biennium Goal sections of this document, the City Council established six goals designed to
guide the work of the City. The Council developed the goals during a strategic planning session
using the results of community forums, surveys, and ongoing input from the public and
governmental partners. These six overarching goals are the drivers of budgetary decisions and
the selected performance measurements.
Evaluating Results
Staff will compare actual and projected results and use the analysis as the basis for identifying
any necessary adjustments to budgeting and planning practices. Staff will work to obtain the
greatest amount of value from the performance measurement process by identifying and
tracking measurements at the operational, managerial, policy making, and community levels.
The chosen measurements are intended to support departmental and program goals.
Consideration is given to the dollars spent while focusing on results and accomplishments.
While the Council and Staff will always strive to meet goals, it is important to understand that
it may not always be possible to meet every goal all the time. There are occasions where
changes in circumstances require the Council and Staff to shift priorities due to changes in the
operating environment and the need to operate within financial constraints. These shifts in
priorities may be necessary to ensure the people of Pasco continue to receive vital services
during unforeseen events, while keeping the cost of quality services affordable.
Staff will work to determine the root cause of a goal not being met, and will integrate this
analysis into future planning and budgeting actions. As noted in the Budget Message, the City
of Pasco has been experiencing high levels of growth, which can result in challenges such as
increased traffic, expanding areas of service delivery, and offering quality services to a larger,
growing population. The City will strive to meet goals using innovative solutions, while
operating under financially sustainable plans, to provide the highest level of service possible.
115
Future of Performance Measurement and Data Gathering
Going forward, the City’s biennial budget document, issued every two years, will contain a
performance measurement section that lists both past, present, and anticipated performance.
Biennial budget documents are publicly accessible and can be found here. Staff plan to use
information from various City departments, financial reports, government agencies, and
community surveys as part of the goal setting and measuring process. This is a new process
that will progress over time. The Council and Staff will strive to maintain consistency in the
measurements used to measure performance within each biennial budget document.
However, changes in the selected measurements may occur as goals evolve and we work to
improve the measurement process. Staff will work with the Council to reassess goals for each
measurement at least once every two years.
Structure of Performance Measurements
Performance measurements are divided into one of the six categories. Each category is one of
the six overarching goals established by the City Council. The six overarching goals are: Quality
of Life; Financial Sustainability; Community Safety; Community Transportation Network;
Economic Vitality; and, Community Identity. Each measurement below includ es a brief
explanation of the measurement and results. Performance measurements include data from
past results, budgeted expectations, and results from the National Community Survey
occurring once every two years. For measurement calculations involving the use of budgeted
amounts, the Council and Staff use the results of surveys to measure overall performance and
accomplishments. Note, while several sections of departmental overviews listed in the
Departments Under General Fund section contain measurements, it is the performance
measurements listed in this section that are those used to measure the City’s performance.
Several departments are in the process of drafting and creating measurements that may be
used to evaluate performance in the future.
Quality of Life – Promote a high-quality of life through quality programs, services, and
appropriate investment and reinvestment in community infrastructure.
Affordable Government Services
This measurement illustrates the cost of government services as a percentage of residents’
income. The goal is to continue offering quality services to those that live in Pasco while
controlling the financial costs of those services.
Chart 1a
Measurement 2017 2018 2019 Goal
Cost of Government Services as
a Percentage of Individual
Income*
4.08% 4.38% 4.64% Less than 5.5%
* Sum of all taxes, fees, and charges collected by the City (exclusive of utilities) divided by the income of
the population (mean income multiplied by total population).
116
The Council and Staff have been, and are, actively working to control the costs of government
services. Pasco’s growth has resulted in the need to increase expenditures. This is necessary to
maintain existing infrastructure while expanding the City’s ability to serve a growing
population, including newly developed areas. City Staff continue working to improve
operational efficiencies as part of the strategy to control costs, while continuing to deliver
quality service to the people of Pasco.
Survey Results
The results from the most recent National Community Survey (NCS) completed once every
two years suggests a large portion of the population has a favorable opinion about the value
of services received from the City, Pasco as a place to live, and the overall quality of life in
Pasco.
Chart 1b
Quality of Life Items 2011 2013 2015 2017 2019
Value of the services for the taxes paid to
Pasco 49% 34% 45% 37% 50%
The overall quality of life in Pasco 64% 69% 59% 69% 61%
Pasco as a place to live 73% 69% 66% 77% 85%
Overall quality of the utility infrastructure
in Pasco (water, sewer, stormwater,
electric/gas) NA NA NA NA 74%
City Parks (favorable condition) 65% 56% 66% 68% 57%
Pasco open space NA 37% 47% 43% 54%
Your neighborhood as a place to live 71% 77% 74% 73% 77%
Overall health and wellness opportunities
in Pasco NA 49% 40% 48% 46%
Approximately 50% of those surveyed rated the value of services as either excellent or good.
Approximately 33% rated the services as fair. The survey results also suggest residents have a
favorable view towards the quality of the utility infrastructure in Pasco. This was a new survey
question in 2019 and suggests that the 2018 accomplishments of the Public Works – Operations
Division, as noted in the 2019-2020 Biennial Budget (available here), contributed to customer
satisfaction.
The 2021-2022 Biennial Budget contains Capital Outlays totaling $128.3 Million.
Approximately 68%, or $87 Million, of these outlays are dedicated to Utilities. These
expenditures will help maintain and improve the water, sewer, stormwater, irrigation, and
reuse facility services offered by the City. The Public Works – Utilities Division budget section
(available here) discusses key accomplishments in recent years. This section also includes goals
for this biennium that are designed to maintain and improve the quality and efficiencies of the
utilities infrastructure.
The results in Chart 1b indicate a majority of residents have a favorable view of the City’s
Parks. However, the 2019 results are not as favorable as the results seen in prior years. The
117
2021-2022 Biennial Budget includes $9 Million in expenditures for Parks and Recreation,
representing approximately 5.52% of total General Fund Expenditures. Growth challenges
have required resources to be shifted to other areas. The City is also in the process of improving
existing parks, including Peanuts Park and the Farmers Market. The renovation of Peanuts Park
and the Farmers Market, along with the Lewis Street Overpass project, represents an
investment in downtown Pasco of approximately $30 Million. The City is also working to
expand facilities dedicated to parks and recreational activities.
The City will continue to monitor the results of this survey area. The Public Works –
Engineering budget section (available here) lists a number of recent accomplishments. The
accomplishments include completing the design of the Peanuts Park Improvements. The
Administrative and Community Services budget section (available here) lists recent
accomplishments and future goals for improving the quality and availability of parks and
recreational activities. These accomplishments and future goals may improve the public’s
perception of City parks.
Financial Sustainability – Enhance the long-term financial viability, value, and service levels
of services and programs.
Sustainable Government
A key part of financial stability is the ability of the City to balance expenditures with revenues.
This is important for balancing the current budget and for ensuring the City is well positioned
to meet future needs. This measurement demonstrates the City’s past and projected ability to
balance General Fund revenues and expenditures. The goal of this measurement is to ensure
that increases in revenues are equal to, or are slightly above, increases in expenditures. A ratio
of 100% indicates revenues were equal to expenses. A ratio above 100% indicates revenues
exceeded expenditures.
Chart 2a
Measurement 2017 2018 2019 2020
2021
Budgeted
2022
Budgeted Goal
General Fund Revenues as
a Percentage of General
Fund Expenditures*
102% 106% 117% 109%** 101% 103% >=100%
* Calculated by dividing General Fund Revenues by General Fund Expenditures.
** This amount is based on preliminary, unaudited financial information due to the timing of the budget.
As noted chart 2a, the City has been able to keep revenue growth slightly above expenditure
growth. The periods where ratios exceed 100% have assisted the City in maintaining a General
Fund reserve. This reserve acts as an emergency cushion to help the City manage through any
unforeseen events, while also providing resources to support future projects that benefit the
people of Pasco.
Chart 2b illustrates the trend for General Fund Revenue and Expenditure amounts used to
calculate the ratios above. In 2019, the City exercised its banked capacity to relocate two Fire
Stations and remodel existing Fire Stations. The City also experienced significant increased
118
activity in the real estate and construction sectors, which increased Real Estate Excise Tax and
Local Sales Tax Receipts.
Chart 2b
The Finance Department section of the budget (available here) contains past accomplishments
and future goals of maintaining balance between changes in expenditures and changes in
revenues.
Operational Expenses in Reserve
The unassigned, unrestricted portion of the General Fund balance, or reserve, serves as a safety
cushion to mitigate unforeseen events and emergencies, while also providing funds to support
and complete future projects. This measurement illustrates the amount of operating
expenditures, expressed in days, within the reserve balance. The goal is to maintain at least 90
days’ worth of expenditures within the reserve balance. This provides the Council and Staff
with a valuable tool to manage through any emergencies and/or unforeseen negative
economic events, and to protect the level of services offered to Pasco’s residents.
The City has been successful in keeping increases in General Fund revenue above increases in
General Fund expenditures, as shown in the chart above. The City has b een strategically
increasing the General Fund reserve over time to accumulate funds for major capital projects,
such as the Senior Center and two Community Centers. It is important to note that the reserve
provides protection against economic downturns and is also used to save funds for projects
being considered by the Council.
Chart 2c
Measurement 2017 2018 2019 2020
2021
Budgeted
2022
Budgeted Goal
Operational Expenses
in Reserves (by Days)*
106 120 155 102** 151 153 >= 90
* Calculated by dividing annual General Fund Expenditures by 365 to obtain expenditures by day, then dividing the
Unassigned, Unrestricted General Fund Balance by expenditures by day).
** This amount is based on preliminary, unaudited financial information due to the timing of the budget.
$40,000,000
$45,000,000
$50,000,000
$55,000,000
$60,000,000
2017 2018 2019 2020*Budgeted
2021
Budgeted
2022
General Fund Revenue & Expenditure
Trends
Revenues Expenditures
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The Finance Department section of the budget (available here) contains a number of past
accomplishments and future goals for improving surveillance of the City’s financial condition,
increasing efficiencies, and maintaining and improving the City’s financial condition.
Again, maintaining an adequate, unassigned, unrestricted General Fund reserve balance is
necessary to reduce the risk of an emergency event causing a rapid decline in the City’s financial
condition. The financial cushion increases resources available to the Council and Staff when
responding to and managing through adverse events. The ability of the City to absorb
operational expenses under unforeseen conditions reduces the likelihood the City would have
to reduce operations and/or staff levels to control expenses should revenue sources decline.
Maintaining an adequate reserve also helps the City maintain its bond rating. Maintaining the
bond rating is an important part of controlling borrowing costs to fund large projects.
Maintaining the City’s Credit Rating
A city’s bond fund status and its credit rating are the two measurements often used to assess a
city’s financial stability, which includes its ability to meet short-term and long-term obligations,
the needs of its residents, and its ability to withstand unforeseen events. A credit rating is an
independent opinion on the general creditworthiness of an obligor, or the creditworthiness
of an obligor with respect to a particular debt security or other financial obligation. As the
table below illustrates, the City of Pasco has maintained an AA-/Stable rating, which is the
fourth highest rating out of 22 possible ratings. It is possible that a decline in revenues related
to COVID-19 and the global pandemic may challenge the City’s ability to maintain this rating.
Chart 2d
Measurement 2017 2018 2019 2020 Goal
Credit Rating AA-
/Stable AA-/Stable AA-/Stable AA-/Stable Maintain at least a
AA-/Stable Rating
Maintaining a favorable credit rating helps the City control the costs of borrowing when the
City needs to issue bonds and bring in external funding to complete a project. The goal for
this measurement is to maintain at least an AA-/Stable rating over the coming biennium. This
goal is in sync with goals set forth in the Finance Department section of the budget (available
here).
Survey Results
The results from the most recent survey performed by NCS suggests approximately 43% of
Pasco’s residents rate their overall confidence in Pasco government as either good or excellent.
Approximately 42% rated their confidence as fair per the NCS Community Livability Report
(available here). This suggests a majority of residents rate their confidence in the local
government as satisfactory or better.
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Our goal is to increase the confidence in the Pasco City Government over time through
maintaining a sound financial condition, utilizing social media outlets to increase
communication with residents, and implementing more user friendly customer service tools
such as ‘Ask Pasco,’ an application that can be utilized to communicate or report issues to the
City. Rapid growth experienced by Pasco in recent past challenged City resources and services.
As noted in the various department budget sections, the City has added additional personnel,
is implementing new software tools to increase efficiency and customer service, and is working
to increase the number and quality of services offered to the people of Pasco. The survey
results indicate a majority of residents believe Pasco is moving in a positive direction.
Chart 2e
Financial Stability Items 2011 2013 2015 2017 2019
Overall confidence in Pasco
government/governance NA 39% 34% 44% 43%
Overall direction that Pasco is taking 45% 51% 42% 46% 56%
Overall customer service Pasco
employees (police, receptionists,
planners, etc.)
71% 55% 57% 61% 59%
Community Safety – Preserve past improvements and promote future gains.
Ambulance and Fire Response Times
Ambulance and Fire Department services are critical components of community safety. The
measurements below present data on response times for ambulance and fire services. Staff set
goals in the form of targeted response times. The chart below shows actual results versus the
established goals.
Chart 3a
Measurements 2018 Actual
Calls 2019 Actual 2020 Actual Goals/Target
Times
ALS Ambulance Arrival (after
turnout)
89.8% of the
time
80.6% of the
time
77.0% of the
time
6 minutes at
least 90% of the
time
First Engine Arrival (after
turnout; first engine company
with at least 2 firefighters)
92.3% of the
time
77.9% of the
time
82.4% of the
time
6 minutes at
least 90% of the
time
First Full Alarm Arrival (after
turnout; at least 2 engine
companies and one commanding
officer)
86.7% of the
time
74.8% of the
time
89.3% of the
time
12 minutes at
least 90% of the
time
A growing population spread out over existing and newly developed areas is having an impact
on response times. The City experienced a 10% increase in Emergency Medical Services
incidents from 2019 to 2020. The City has been adding additional employees and building
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new facilities as part of its efforts to manage through the challenges of growth and ensure the
safety of the people of Pasco. The Fire budget section (available here) and the Ambulance
Service Fund budget section (available here) contain additional information of recent
accomplishments and goals for improving services during the 2021-2022 biennium.
Police Community Engagement and Communication
The Police Department uses social media delivery channels as one of its tools for community
engagement, crime prevention, and to keep the community informed of recent developments
in investigations. The measurements below track usage of the department’s social media
channels.
Chart 3b
Measurements 2018 2019 2020 Goal
# of followers: Facebook Not Available 55,177 61,868 Increase
# of Facebook Page Likes Not Available 59,518 64,215 Increase
# of Facebook Reach Not Available 79,823 186,440 Increase
# of followers: Twitter 4,086 4,450 5,067 Increase
# of YouTube Videos Releases 4 0 9 Increase
# of YouTube Views 1,846 0 27,982 Increase
# of New YouTube Subscribers 11 0 153 Increase
The goal of the department is to increase usage of these communication avenues over time.
The department uses the measurements above, along with other tools, including the Citizen
Academy and Police Explorer programs, to remain engaged with the community and promote
crime prevention. The Police section of the budget (available here) contains information on
recent accomplishments and future goals for community safety.
Building Code Violations
Construction activity has been increasing as Pasco grows. As this construction occurs, the City
has been working to ensure builders abide by safety standards and code requirements. This
measurement tracks the number of code violations. Our goal is to ensure buildings meet code
standards, while reducing the number of code violations over time. The City has been
increasing its education efforts as part of its work to meet this goal. However, as shown by
the data below, the number of code violations has an overall increasing trend.
Chart 3c
Measurement 2017 2018 2019 2020 Goal
Number of
Building Code
Violations
3,515 2,991 3,616 3,884 Decrease
While the increase in code violations may not be an ideal trend, the data shows that City Staff
remain committed to ensuring the safety of the people of Pasco during periods of growth. The
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data suggests Staff are rising to meet the challenges of growth and are actively working to cite
violations when appropriate, despite the challenges of performing a growing number of
inspections. The Community & Economic Development Department section of the budget
(available here) outlines past accomplishments and future goals for code enforcement.
Fire Safety Inspections – Rate of Re-Inspection
This measurement is designed to monitor the percentage of fire safety inspections where a
facility fails to meet inspection standards and Staff have to perform a re-inspection of the
facility. This measurement combines both high hazard and moderate hazard inspections and
uses the number of re-inspections for both types of inspections to determine the percentage.
The number of high hazard inspections has been increasing.
Chart 3d
Measurements 2017 2018 2019 2020 Goal
Percentage of Fire Inspections
Not Passed & Requiring Re-
Inspection
77% 75% 58% 56% Decrease
The rate of fire inspections failed and requiring re-inspection has a favorable declining trend.
Staff have been increasing educational efforts to help ensure facilities meet fire safety standards.
The declining trend shown by this measurement suggests educational efforts are contributing
to a reduction in overall fire safety inspection failures. The Community & Economic
Development Department section of the budget (available here) outlines past
accomplishments and future goals for code enforcement.
Survey Results
The results from the recent NCS survey below suggest a majority of residents feel safe in the
City of Pasco. There is an increasing trend among residents sharing this opinion. This suggests
that the efforts and expenditures made by the Council and Staff to maintain and improve
public safety are producing the desired results.
Chart 3e
Community Safety Items 2011 2013 2015 2017 2019
Overall feeling of safety in Pasco NA 48% 53% 53% 64%
Ambulance or emergency medical services 84% 73% 85% 92% 82%
Fire services 88% 78% 87% 90% 85%
Police/Sheriff services 74% 67% 63% 78% 73%
The Fire Department budget section (available here), Police Department budget section
(available here), and the Ambulance Services Fund budget section (available here) contain
recent accomplishments and future goals for maintaining and improving safety services
provided to the people of Pasco. Growth occurring in the 2019-2020 biennium challenged
the resources available to serve and protect residents. The Council and Staff are working to
ensure recent accomplishments and future accomplishments improve residents’ opinions
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regarding safety. Overall, the survey results continue to suggest a majority of residents have a
favorable opinion of the medical, fire, and police services provided by the City.
Community Transportation Network – Promote a highly-functional multi-modal
transportation network.
Funding Dedicated to Walking & Bicycle Path Improvements
The Focus Area section of the NCS survey notes a majority of Pasco rates the overall quality
of the transportation system as a desired focus area for Council and Staff. This includes bicycle
and pedestrian traffic. The measurement below measures expenditures within each six-year
Capital Improvement Plan (CIP) dedicated to improving walking and bicycle paths. The
measurement shows these expenditures as a percentage of the overall total expenditures for
Transportation projects in each CIP.
Chart 4a
Capital Improvement Plan (CIP) Periods
Measurement 2018-2023 2019-2024 2020-2025 2021-2026 Goal
Funds Dedicated for Walking &
Bicycle Path Improvements (as a
percentage of the Transportation CIP
Total)
4.07% 12.22% 18.23% 18.82% >=12%
The calculations shown Chart 4a suggest the City has been working to respond to residents’
requests by taking action to improve paths. Funding dedicated to path improvements has an
increasing trend. The City’s goal is to ensure, to the extent possible, that at least 12% of funds
for Transportation CIP projects support the maintenance and/or expansion of walking and
bicycle paths. Expenditures within the 2021-2026 CIP support projects to increase bicycle and
pedestrian access to the renovated Peanuts Park in downtown Pasco.
Funding Dedicated to Resurfacing Existing Roads
Building upon the discussion of the Focus Area results in the NCS survey, the City is also using
a measurement to measure the level of funding within the Transportation CIP dedicated to
resurfacing, or overlaying, existing roads. Maintaining roads free of potholes, with adequate
striping, and with good ride quality is an important part of safety for both the people of Pasco
and those visiting the area. Maintaining roadways that provide visitors with good ride quality
is an important part of encouraging economic activity in the City. The measurement below
measures expenditures within each six-year CIP dedicated to resurfacing existing roadways as
a percentage of total Transportation CIP project expenditures.
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Chart 4b
Capital Improvement Plan (CIP) Periods
Measurement 2018-
2023
2019-
2024
2020-
2025
2021-
2026 Goal
Funding Dedicated to
Resurfacing Existing Roads (as a
percentage of the Transportation CIP
Total)
20.15% 20.17% 23.94% 24.83% >=20%
Funding for the resurfacing of existing roadways has an increasing trend as shown in Chart 4b.
These trends also suggest the Council and Staff are working to not only address the concerns
of the people of Pasco, but are also working to address the challeng es in road maintenance
posed by growth. It is possible funding levels will increase in the future given recent growth
activity.
Survey Results
The results from the NCS survey indicate that 57% of residents rate the overall quality of the
transportation system as either good or excellent. While a majority of residents view the
quality of the system in a favorable manner, it is possible rapid growth occurring in the years
up to and including 2019 challenged the transportation system in place at that time.
Chart 4c
Community Transportation Network
Items 2011 2013 2015 2017 2019
Overall quality of the transportation
system (Auto, bicycle, foot, bus) in
Pasco
NA 67% 72% 77% 57%
Ease of travel by bicycle in Pasco 53% 35% 57% 52% 44%
Ease of walking in Pasco 55% 47% 57% 56% 49%
Walked or biked instead of driving NA 52% 41% 58% 49%
Sidewalk Maintenance 50% 49% 48% 42% 53%
The survey responses above note a large percentage of the community view bicycle and
pedestrian travel systems in a favorable manner. However, the results associated with the
items above declined from the levels present in 2017, with the exception of sidewalk
maintenance. As noted in the measurements above, and in the Capital Plan and Budgeting
section, the City completed transportation projects in the 2019-2020 biennium and has goals
to complete additional improvements as part of the 2021-2022 biennial budget. The Council
and Staff hope to see an improving trend in survey results going forward.
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Economic Vitality – Promote and encourage economic vitality.
Funding for Downtown Revitalization
Downtown Pasco is the heart of the City. The Council and Staff’s plans to revitalize downtown
Pasco is an important part of keeping Pasco a healthy city and preserving some of it s most
iconic landmarks. This measurement measures CIP expenditures for downtown revitalization
as a percentage of total CIP Expenditures for each CIP period.
Chart 5a
Capital Improvement Plan (CIP) Periods
2018-2023 2019-2024 2020-2025 2021-2026 Goal
Funding for Downtown
Revitalization (as a
percentage of Total CIP
Expenditures)
19.75% 16.51% 11.25% 10.41% >= 8%
Actions to revitalize the downtown area include renovating Peanuts Park and the adjacent
Farmers Market Pavilion. Actions also include improvements to the Lewis Street Overpass and
Lewis Street Corridor. The City is investing approximately $30 Million in these four projects
to revitalize the downtown area.
Please see the Public Works – Engineering Department section (available here), Capital
Improvement Plan section (available here), and the 2021-2022 Adopted Capital Budget
section (available here) for additional information on improving downtown Pasco and the
surrounding areas. Once large projects like Lewis Street Overpass and Peanuts Park
Revitalization are completed, the City will continue its investment via a business retention
program, façade improvements, assistance to the Downtown Pasco Development Association
(DPDA) and other programs.
Number of New Businesses
As Pasco grows, it is important for the number of businesses to grow. Growth in new businesses
provides new employment opportunities and helps support the economic health of the City.
This measurement measures the growth in new businesses opening and obtaining business
licenses each year. The goal is for the number of businesses to increase on an ongoing basis.
Chart 5b
Measurement 2018 2019 2020 Goal
Number of New Businesses 276 614 1126 Increase
The number of new businesses increased in 2020. New business start-ups for providing services
in response to COVID challenges (e.g., food and grocery delivery services) contributed to the
increase in new businesses. The Community & Economic Development section of the budget
(available here) contains recent accomplishments and future goals for supporting and
expanding businesses in Pasco.
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Lodging Tax Revenue Receipts
The City of Pasco receives Lodging Tax revenue through a Tourism Promotion Area (TPA) and
Hotel/Motel Sales Tax. An interlocal agreement between Pasco, Kennewick and Richland
created the TPA. Revenues associated with the TPA must be used for tourism promotion to
increase the number of tourists to the area and tourist spending in the area.
Any city or town has the authority to levy Lodging Taxes, also known as “Hotel/Motel Taxes,”
on all charges for furnishing lodging at hotels, motels, and short-term rentals (STR), including
such activities as Airbnb, bed and breakfasts (B&Bs), RV parks, and other housing and lodging
accommodations for periods of time less than 30 days. Lodging Tax revenues must be used
for tourism promotion, acquisition of tourism-related facilities, or operation of tourism-related
facilities, including: tourism marketing; marketing and operations of special events and festivals
designed to attract tourists; operations and capital expenditures of tourism-related facilities
owned or operated by a municipality or a public facilities district; and, operations of tourism-
related facilities owned or operated by nonprofit organizations (but not capital expenditures).
Revenues may also be used to repay debt for affordable workforce housing within ½ mile of
a transit station.
This measurement measures the amount of Lodging Tax revenue received by the City of Pasco.
The goal is to increase this revenue stream over time through tourism promotion activities
resulting from the work of the City Manager’s Office and the Community & Economic
Development Department.
Chart 5c
Measurement 2018 2019 2020 Goal
Lodging Tax
Revenue Receipts $1,017,474 $966,511 $577,161 Increase
Revenues declined by approximately 40% in 2020 as a direct result of COVID-19 reducing
travel and related occupancy rates. The length of the pandemic may result in lower revenues
in future years.
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Survey Results
The NCS survey provides insight into residents’ views on the economic vitality of Pasco.
Chart 5d
Economic Vitality Items 2011 2013 2015 2017 2019
Vibrancy of
downtown/commercial area NA 18% 14% 23% 29%
Overall economic health of
Pasco NA 44% 40% 45% 63%
Overall quality of business and
service establishments in Pasco 54% 38% 43% 42% 59%
Economic Vitality Items 2011 2013 2015 2017 2019
Employment Opportunities 40% 28% 37% 45% 47%
Availability of affordable quality
housing 52% 54% 48% 41% 36%
The survey results in Chart 5d show a small portion of residents feel the downtown
commercial area is vibrant. The results have been moving in a more favorable direction since
2015. However, the Council and Staff would prefer the responses to be even more favorable.
We are hopeful that funding and work to revitalize Peanuts Park and the Farmers Market,
along with Lewis Street improvements, will move the survey results in a more positive
direction.
The other survey results suggest a majority of residents have favorable views towards the
overall economic health of Pasco and the overall quality of businesses and service
establishments. Promoting growth in new businesses may contribute to more favorable results
for employment opportunities. Growth has presented challenges for the availability of
affordable, quality housing.
Community Identity – Identify opportunities to enhance community identity, cohesion,
and image.
The Inclusion, Diversity, and Equity Commission, and Art and Culture Commission both play
important roles in Pasco’s community identity. In February 2018, the Pasco City Council
approved Resolution 3820 reinforcing the City’s commitment to being an Inclusive City and
creating a community Inclusivity Commission. The Council approved a name change in June
2019 to the Pasco Inclusion, Diversity and Equity Commission and extended the terms of the
Commissioners to December 2020. The City is committed to embracing diversity and
promoting equality among our workforce, residents, businesses and visitors. A seven member
ad-hoc commission assists the Council in its efforts to promote inclusivity in Pasco. Commission
members must be residents who have lived within the Pasco City limits for at least one year,
or who currently own a licensed business operating within the City.
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The Arts and Culture Commission advises the City Council on matters relating to public art
and culture, including review and evaluation on matters pertaining to the acceptance,
procurement, placement and maintenance of public art. The Commission perform s other
functions as the City’s primary resource in matters of public art and culture. The Commission
was created by Ordinance No. 4472 in November 2019. All positions are four years terms,
with the exception of the Youth Representative, which is two years. Positions will be staggered
to ensure continuity of the Commission. The commission includes two community member
positions, three art professional positions, an artist position, and a youth representative.
Communications & Customer Service Outreach
Maintaining open communication channels to keep the residents of Pasco engaged in the City’s
actions is important for maintaining high service levels and financial stability. The use of social
media has been an important community engagement tool, especially during the recent
pandemic. Council meetings are also available on the City’s webpage to keep the people of
Pasco informed of City actions. The table below tracks the City’s interactions with its residents
through several communication platforms. The goal is to increase usage of these platforms
over time. This is important for maintaining engagement with the community and giving the
community the opportunity to participate in City government as much as possible.
Chart 6a
Measurements 2018 2019 2020 Goal
Number of Followers: Facebook 8,200 9,900 10,600 Increase
Number of Followers: Twitter 3,800 Increase
Number of Unique Website Visits 347,000 419,000 382,000 Increase
Number of Online Views of City Meetings* 7,000
(VOD)
7,900
(VOD)
16,000
(VOD)** Increase
* Includes all programming views on Video on Demand.
** Includes Governor press conferences.
The City recently launched the ‘Ask Pasco’ application which allows City residents to
communicate with or report issues to the City. This was an upgrade to the City’s
communication system designed to make the system more user friendly. The City launched
the application in February 2021. The City intends to track the use of this application going
forward and may incorporate its use into future performance measurements. The City
Manager and Finance Department sections of the budget contain recent accomplishments and
future goals for maintaining and improving communications and customer service.
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Survey Results
The NCS Survey results provide feedback on citizens’ perceptions of topics related to
community identity.
Chart 6b
Community Identity Items 2011 2013 2015 2017 2019
Overall opportunities for education, culture,
and the arts NA 52% 40% 55% 47%
Opportunities to attend special events and
festivals NA 37% 39% 39% 47%
Community support for the arts NA NA NA NA 30%
Sense of community 48% 33% 38% 34% 43%
Openness and acceptance of the community
toward people of diverse backgrounds 57% 45% 48% 66% 49%
Pasco as a place to raise children 63% 63% 61% 60% 73%
While survey results for opportunities to attend special event and festivals improved, results
for opportunities for education, culture, and the arts declined. The 2019 survey included a
new question to assess perceptions of community support for the arts with only 30% of
respondents rating this area as excellent or good. The City Manager section of the budget
(available here) contains recent accomplishments and goals for increasing the City’s
involvement in promoting arts and culture. The City Manager’s Office will also be working
with the Inclusion, Diversity and Equity Commission in the 2021-2022 biennium. This work
may improve future survey results for questions related to openness and acceptance toward
people of diverse backgrounds. The survey results suggest a majority of residents feel the City
of Pasco is a good place to raise children, with more residents sharing this positive view of
Pasco.
SOURCES:
• National Community Survey for Pasco, WA available at: https://www.pasco-
wa.gov/979/National-Community-Survey
• Financial Reports for the City of Pasco available at: https://www.pasco-
wa.gov/255/Financial-Reports
o Biennial Budgets
o Comprehensive Annual Financial Reports
o Capital Improvement Plan documents
• U. S. Census Data available at: https://data.census.gov/cedsci/
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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
also includes the 2019-2020 accomplishments and 2021-2022 goals for departments.
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132
City Council
CITIZENS OF
PASCO
CITY
COUNCIL
CITY
MANAGER
CIVIL SERVICE
COMMISSION BENTON-FRANKLIN
REGIONAL COUNCIL
CODE
ENFORCEMENT
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.
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As discussed in the Budget Message and Budget Overview, the City Council set six goals to
guide the work of the City: Quality of Life; Financial Stability; Community Safety; Economic
Vitality; and Community Identity. Throughout the biennium, the Council will continue
working to improve the lives of the citizens of Pasco.
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.
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Municipal Court
JUDGE
COURT
ADMINISTRATOR
COURT SERVICES
SPECIALIST
LEAD COURT
CLERK
Deputy Court
Clerk
PROBATION
OFFICER
Probation Clerk
Administrative
Assistant II
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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 – Adopted addition of 1 Deputy Court Clerk (1 FTE).
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MUNICIPAL COURT
PURPOSE & DESCRIPTION
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. 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.
There are three divisions within the court system;
• Probation which monitors defendants who are placed on active supervision by the
Judge at the time of sentencing.
• Graffiti Abatement Program (GAP) assists local business owners and residents the
removal of graffiti from their property.
• Community Service is responsible for defendant work crews when ordered to perform
a determined number of hours as a case condition of sentencing. These crews assist
with graffiti abatement and other tasks within the City of Pasco.
The City of Pasco contracts with the City of Mesa and the Port of Pasco Tri-Cities Airport to
hear their cases as well.
2019-2020 ACCOMPLISHMENTS
COURT
• 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.
• 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.
• Continue cross-training of probation clerks to perform some functions within the court
office. However, vacancy in positions has delayed completion.
• 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.
• Added a new docket to the Court to address hearing requests for the Photo
Enforcement Program (Redflex).
• 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.
• Installed a drop box allowing the public to leave payments and other important
information with the clerk when the public windows are closed.
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PROBATION
• Continued to investigate the implementation of the Moral Reconation Therapy for
Domestic Violence (MRT-DV) program.
• Sent our probation officers to MRT-DV training.
• Streamlined our probation officers’ duties regarding in court appearances to allow more
office time to supervise and meet with probationers.
• 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
• Continue to timely clean-up homeless camps, garbage, and illegal dump sites within the
city limits of Pasco.
• Maintained a safe environment looking toward a goal of no injuries while supervising
work crew.
• 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
• 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 more so than
the previous trailer.
PRIMARY 2020-2021 CITY COUNCIL GOALS
QUALITY OF LIFE
• Ongoing efforts to improve efficiency and effectiveness of public resource s in the
delivery of municipal services, programs, and long-term maintenance and viability of
public facilities.
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.
• Instilling and promoting an organizational culture of customer service across all business
lines.
2021-2022 DEPARTMENT GOALS
COURT
• 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.
• 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.
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• Continue to streamline procedures and cross-train clerks to improve efficiency in serving
the public.
• Upgrade our technologic abilities to seamlessly hold remote hearings for individuals
not able to appear personally.
• 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
• 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.
• Continue to evaluate the probation caseload to identify low risk cases that are eligible
for closure.
COMMUNITY SERVICES
• Continue to offer services to other City departments as requested.
• Maintain a safe environment with no injuries.
GRAFFITI ABATEMENT PROGRAM
• 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.
PERFORMANCE MEASURES
Measure 2018 2019 2020 2021 est. 2022 est.
# of work crew hours
performed in lieu of
jail time
8,788 8,980 2,116* TBD** TBD**
# of GAP service hours 8,788 8,980 2,116* TBD** TBD**
# of GAP locations 1,458 2,397 2,467 2,400 2,400
* Program was in effect until March 2020 when COVID-19 restrictions were implemented.
** Will depend on COVID-19 restrictions.
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140
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
141
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.
143
CITY MANAGER & EXECUTIVE DEPARTMENT
PURPOSE & DESCRIPTION
The Executive Department consists of the City Manager’s Office and Communications
Division. The department helps resolve issues by promoting communication among the City
Council, community partners, city departments and Staff.
The City Manager’s Office is directly responsible to the City Council. It formulates policy
recommendations across a broad spectrum of issues for City Council consideration and
implements the polices and goals of the City Council, assuring fair and equitable application.
The City Manager manages and coordinates the overall operations of the City and assures
efficient delivery of municipal services and programs by providing leadership, coordination
and development of City departments.
The Communications Division coordinates public outreach and media relations efforts to
implement effective communication and outreach to the community including: City
publications, website, social media, press releases, public service announcements, and
operations of the City government access channel, PSC-TV.
2019-2020 ACCOMPLISHMENTS
CITY MANAGER
• 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.
• 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.
144
• 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.
PRIMARY 2020-2021 CITY COUNCIL GOALS
The City Manager supports the implementation of City Council’s goals through departments,
the following are goals managed by the Executive Department:
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.
• Collaborating with the Inclusion, Diversity and Equity Commission and community
leaders to enhance engagement efforts and organizational cultural competency.
FINANCIAL SUSTAINABILITY
• Instilling and promoting an organizational culture of customer service across all business
lines.
COMMUNITY SAFETY
• Collaborating with regional and community partners to evaluate and implement
strategies to reduce the incidence of homelessness.
• Leveraging and expanding partnerships to maintain and enhance behavioral health
services to community members in crisis being assisted by police and fire.
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ECONOMIC VITALITY
• 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.
• Active partnerships in the planning and development of strategies to promote tourism
and deployment of assets to spur economic activity.
COMMUNITY IDENTITY
• Providing opportunities for community engagement through Boards, Commissions,
volunteer opportunities, social media, forums, and other outlets.
• Enhanced inter-agency and constituent coordination developed during the pandemic.
• Continued efforts of the community identity/image enhancement campaign to include
promotion of community and organizational successes.
• 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.
2021-2022 DEPARTMENT GOALS
CITY MANAGER
• Creation of a Customer Service Program to instill and promote an organizational
culture of customer service across all business lines.
• 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.
• Increase production of local PSAs and short programs for PSC-TV, social media, and
website.
• Regular distribution of Pulse newsletters via utility bills.
146
PERFORMANCE MEASURES
Measure 2018 2019 2020 2021 est. 2022 est.
# of followers:
Facebook 8,200 9,900 10,600 11,500 13,000
# of followers: Twitter 3,800 3,900 4,000
# of press releases 24 24 24 24 24
# of unique website
visits 347,000 419,000 382,000 400,000 410,000
# of online views of
city meetings** 7,000 7,900 16,000*** 10,000 11,000
* Due to the COVID-19 pandemic.
** Includes all programming views on Video on Demand.
*** Includes Governor press conferences.
147
SACAJAWEA HISTORICAL STATE PARK
148
Human Resources
CITY
MANAGER
HUMAN
RESOURCES
DIRECTOR
Human
Resources
Specialist
Safety &
Training
Specialist
Administrative
Assistant II
149
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 DEPARTMENT
PURPOSE & DESCRIPTION
The Human Resources Department’s mission is to provide support and services to the City of
Pasco employees and maintain effective working relationships with outside organizations and
the general public.
Our major functions consists of benefits administration, compensation, classification
evaluation, including wage and job description analysis, employee relations, labor relations,
including negotiation and implementation of collective bargaining agreements (CBA), ensuring
compliance with State and Federal employment law and City policies and procedures, and
managing the recruitment process for all positions in the City business lines and civil service
(Police and Fire) and provide a safe and healthy workplace for employees.
2019-2020 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 COVID-19 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 training for new managers.
• Completed review and organization of Civil Service files to ensure consistent records
management system.
• Continued efforts to improve efficiencies through streamlining hiring practices (online
I-9 management system and E-Verify).
• COVID-19 Response:
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.
o Promptly managed Employment Security Department (ESD) social security
breach.
151
o Split safety/risk position and divided duties between two positions to create a
dedicated safety and training position.
PRIMARY 2020-2021 CITY COUNCIL GOALS
The Human Resources Department supports the implementation of City Council’s goals
through the following objectives:
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.
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.
• Instilling and promoting an organizational culture of customer service across all business
lines.
COMMUNITY SAFETY
• Working to achieve and maintain target fire response times through operational
improvements and long-range strategic planning of facilities and staffing.
COMMUNITY IDENTITY
• Enhanced inter-agency and constituent coordination developed during the pandemic.
• Enhanced participation and support of cultural events occurring within the community.
2021-2022 DEPARTMENT GOALS
• Achieve Society for Human Resources Management (SHRM) professional certifications
for all department staff ensuring professional development commitment and industry
best practices.
• Achieve Specialist in Safety & Health – Construction Industry (SSH-CI) professional
certification for Safety & Training Coordinator ensuring commitment to up -to-date
safety practices for industry related practices within the City.
• Assist in the coordination of comprehensive Citywide 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.
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• Bargain Pasco Police Officers Association (PPOA) CBA, which expires on December 31,
2021.
• Bargain International Union of Operating Engineers (IUOE) 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 acquiring talent for hard to fill seasonal positions.
• Continued to update Accident Prevention Program
• Implement streamlined injury reporting process
• Work with Senior Management Analyst/Risk Manager to streamline property damage
reporting process
• Implement Electrical Safety Program.
• Train, coach, and empower (4) new Human Resources professionals to ensure their
success and continued satisfaction.
• Train, coach, and empower 1 new Safety & Health professional to ensure their success
and continued satisfaction.
PERFORMANCE MEASURES
Measure 2018 2019 2020 2021 est. 2022 est.
# of Job Descriptions Updated
and Reviewed 7 10 29
# of AO and PMC Reviewed 1 2 2
# of FTE Positions Filled 106 86 45
Mandatory Safety Trainings
Completed N/A N/A N/A
Loss Time Incident Rate N/A N/A N/A
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MEMORIAL POOL (PRE-COVID-19)
154
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
155
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
156
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 – Adopted addition of 1 Database Specialist (1 FTE).
157
LAMPSON CABLE BRIDGE RUN (PRE-COVID-19)
158
ADMINISTRATIVE AND COMMUNITY SERVICES
PURPOSE & DESCRIPTION
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.
The City Clerk’s Office oversees the preservation, protection, and accessibility of the City’s
records, which provides fundamental integrity to the structure of the City and ensures the
overall transparency of the organization 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,
create, and maintains minutes, ordinances, and resolutions adopted by Council.
Information Services delivers the entire underlying technological support for all City
departments and functions, as well as the provision and support of technol ogical interface
with the community, such as telecommunications systems, 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 reuse water).
Parks and Facilities is 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. It is 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.
Recreation Services is 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 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.
159
• 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 the COVID-19 pandemic including:
create a 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 platforms to provide
additional efficiencies for the processing of public records requests, maintaining
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
• Implementation and expansion of technology to support remote work force for
continuity of operations during the COVID-19 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 COVID-19
data collection, management, and dashboard to track and assist daily management
decision processes.
• 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 the
reuse facility 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 and 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, and 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.
160
• Collaboration with Franklin PUD to expand public Wi-Fi internet access into
underserved areas to help support COVID-19 remote schooling needs.
PARKS AND FACILITIES
• Awarded $960,000 competitive RCO Grant for the replacement of the existing boat
launch, the 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 COVID-19 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 the Water Department, upgraded HVAC systems for the Water
Department, Operations and the Treatment Plant; prepared building with
electrical for vehicle lifts.
• Updated landscape at multiple locations, including: Multi Modal Building, City Hall,
Cemetery Office, 20th Ave, Welcome to Pasco signs, and bike trailheads.
• COVID-19 assistance, including: prepared MLK as decontamination facility; installed
Plexiglas shields for all departments; installed higher MERV rated filters; established
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 a 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.
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• Started Summer Movie Series – Movies shown on the 3rd Friday 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 Windermere (COVID-19 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 (COVID-19 Program).
• Successfully converted annual Grand Old 4th of July Celebration into a virtual and self-
led celebration (COVID-19 Program).
• Established ongoing COVID-19 PPE distribution for the City (COVID-19 Program).
• Cross-trained Staff to support Finance-Customer Service and Municipal Court (COVID-
19 Program).
• Assisted Ben Franklin Health District with masking surveys throughout to curb COVID-
19 cases regionally (COVID-19 Program).
• Held 3 successful virtual running and multi-sport challenges to help keep people
healthy, active, and outdoors (COVID-19 Program).
PRIMARY 2020-2021 CITY COUNCIL GOALS
QUALITY OF LIFE
• Continuing efforts toward designing, siting, programming needs, and site selection for
a Community Center and pursuing acquisition of land for a future Community Park.
• Developing Phase I of the ‘A’ Street Sporting Complex and continue efforts to provide
additional soccer and sports fields.
• 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.
• Completing construction of a new Animal Control Facility.
• 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.
• Updating Parks and Facilities Comprehensive Plan to include: public facilities inventory,
needs assessment, level of service, and centers evaluation.
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FINANCIAL SUSTAINABILITY
• Regular evaluation of services and programs to confirm importance to community,
adequacy, and cost-benefit.
• Continuation of cost of service and recovery targets in evaluating City services.
• Ongoing evaluation of costs, processes and performance associated with delivery of
City services including customer feedback and satisfaction, staffing, facilities, and
partnership opportunities.
• Instilling and promoting an organizational culture of customer service across all business
lines.
ECONOMIC VITALITY
• The construction of Peanuts Park and Farmers Market and continued efforts to pursue
streetscape and gateway upgrades.
• Active partnerships in the planning and development of strategies to promote tourism
and deployment of assets to spur economic activity.
COMMUNITY IDENTITY
• Continued efforts of community surveying through traditional methods and the
application of new technologies.
• Providing opportunities for community engagement through Boards, Commissions,
volunteer opportunities, social media, forums, and other outlets.
• Enhanced inter-agency and constituent coordination developed during the pandemic.
• Continued efforts of the community identity/image enhancement campaign to include
promotion of community and organizational successes.
• Enhanced participation and support of cultural events occurring within the community.
2021-2022 DEPARTMENT 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:
o Storage boxes at Columbia Industries
o Office file cabinets.
• Archive and develop a tracking system for all ACS Contracts/Agreements.
• Audit City Clerk’s Vault and develop tracking system.
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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.
• Implement a citywide 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 citywide records
management needs including a “scan and toss” policy.
• Establish a citywide 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
• Replacement of building permit, fire inspection, and code enforcement system (CRW
Trak-it) with an 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.
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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 and concession building at Highland Park.
• Complete Schlagel Park and Pasco Boat Basin project.
• Purchase land for NW Community Park.
• Establish baseline parks, boulevard, and facility data to determine future resource needs
and allocation.
RECREATION SERVICES
• Work together with the PD to construct 2 to 4 mini-pitch soccer courts.
• Transition the Grand Old 4th of July Parade to a new longer route to accommodate
the growing number of spectators.
• Work with HAPO Center staff and others to host the Barn Burner Community Event.
• Work with the US Tennis Association and community groups to design and come up
with a plan for the development of tennis/pickle ball courts in West Pasco
• Continue 2020’s successful Halloween events in 2021 and beyond.
• Institute offering 2 virtual challenges per year.
• Book and hold at least 20 baseball and/or softball tournaments per year at the Pasco
Sporting Complex and other City owned fields.
• Expand youth Recreation Services sports league participation from 600 to 800+ per
year.
• Coordinate with Franklin Irrigation District, Home Owners Associations, and gas
company to design and solidify a path forward to add 10+ miles of additional non-
motorized running and bike trails
PERFORMANCE MEASURES
Measure 2018 2019 2020 2021 est. 2022 est.
Annual IS Satisfaction
Survey (total avg
score: “very good” or
higher)
Did not
Meet
Did not
Meet Met Will Meet Will
Exceed
80% average capacity
attendance for Rec
Programs
71% 73% 50% 80% 90%
On Time Fulfillment
of Public Records
Requests
75% 85% 100% 100% 100%
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DESIGN CONCEPT OF REVITALIZED PEANUT’S PARK
AND PASCO FARMER’S MARKET
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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 adopted from 2020 to 2021.
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COMMUNITY AND ECONOMIC DEVELOPMENT
PURPOSE & DESCRIPTION
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.
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.
2019-2020 ACCOMPLISHMENTS
INSPECTION SERVICES
• 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 the
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.
ENGINEERING DEVELOPMENT SERVICES
• 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.
• 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.
COMMUNITY PLANNING
• 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 1 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 t o be
completed pending relaxation of COVID-19 restrictions.
• Completed the Urban Area expansion and the Comprehensive Plan document
production and Environmental Impact Statement (EIS) which analyzed alternatives for
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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.
• Received a State grant for reimbursement of Staff efforts related to providing increased
affordable housing options with the Pasco Municipal Code (PMC).
COMMUNITY DEVELOPMENT BLOCK GRANT
• Implemented the CDBG/CV Coronavirus Aid, Relief, and Economic Secur ity (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
COVID-19 pandemic.
PRIMARY 2021-2022 CITY COUNCIL GOALS
QUALITY OF LIFE
• Using Community Development Block Grant (CDBG) and other public and private
capital to revitalize older neighborhoods and safe routes to essential services.
• 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.
• Teaming with local and regional partners to develop a Housing Action Plan with a
focus on strategies that emphasize affordable housing.
FINANCIAL SUSTAINABILITY
• Updating policies relating to urbanization of the unincorporated islands to assure
consistency with long-range planning, community safety, and fiscal sustainability.
COMMUNITY SAFETY
• Collaborating with regional and community partners to evaluate and implement
strategies to reduce the incidence of homelessness.
COMMUNITY IDENTITY
• Enhanced inter-agency and constituent coordination developed during the pandemic.
• Continued efforts of the community identity/image enhancement campaign to include
promotion of community and organizational successes.
2021-2022 DEPARTMENT GOALS
INSPECTION SERVICES
• Facilitate a smooth transition with upcoming State Building and Energy Code update
with the construction industry and the community by continued outreach and
communication.
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ENGINEERING DEVELOPMENT SERVICES
• Complete the Transportation System Master Plan, including “best practices” for
neighborhood transportation planning and design and street connectivity.
• 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.
COMMUNITY PLANNING
• 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,” an existing sales tax “set aside” for increasing affordability
and housing options within the community.
• Initiate and complete specific utility studies and corresponding improvements within
the Riverview area to facilitate provisions of sanitary sewer and residential “infill”
opportunities.
COMMUNITY DEVELOPMENT BLOCK GRANT
o Develop and implement a Rental Rehabilitation Program with HOME funds in
coordination and consultation with Code Enforcement activities.
PERFORMANCE MEASURES
Measure 2018 2019 2020 2021 est. 2022 est.
Annual # of code case
received and closed
Opened -
2991
Closed -
2818
Opened -
3616
Closed -
1787
Opened –
3884
Closed -
2215
Est,
Opened –
4000
Est,
Closed -
2500
Est,
Opened
– 4200
Est,
Closed -
2800
% Of Bldg Permits
issued on-line
YTD –
2686
25%
online
YTD –
2755
50 %
online
YTD –
2930
90%
online
Est YTD –
3150
90%
online
Est, YTD
– 3400
90%
online
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# Commercial/
Industrial Bldg permits
issued 30 days of a
completed application
498
485
466
Est. 480
Est.500
Measure 2018 2019 2020 2021 est. 2022 est.
# Engineering civil
plans reviews
completed within 30
days of a completed
application
1634
1867
1589
Est. 1700
Est. 1700
# Of Hearing
Examiner decisions
rendered within 60
days of a complete
application
6
8
8
25
25
LAND USE PLAN FOR NORTHWEST AREA OF PASCO
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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
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).
A Staff Accountant funded by the Ambulance Fund and General Fund (75%/25%) was added
(1 FTE).
No change adopted from 2020 to 2021.
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FINANCE DEPARTMENT
PURPOSE & DESCRIPTION
The Finance Department consists of the Accounting and Customer Service/Utility Billing
Divisions. The department ensures the financial stability of the City and provides support to
citizens and City operations by providing timely, accurate, clear and complete financial
information. The department also maintains a high level of compliance with Federal, State,
and local rules and regulations.
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 Accounting Division is responsible for processing Accounts Receivables and Payable,
coordinating the City Budget, facilitating the Capital Improvement Plan and preparing the
Comprehensive Annual Financial Report. In addition, the Accounting Division also manages
the City’s Investments, Grant Reporting, Local Improvement Districts (LIDs) and Debt Service.
Finally, the Accounting Division handles the General Accounting for all City Departments.
The Accounting Division includes Payroll. Payroll is responsible for the accurate processing of
approved timesheets, management of leave accruals, and the payment of payroll taxes to
various government entities, such as the Federal Internal Revenue Service (IRS) and the
Washington State Department of Revenue (DOR), Department of Labor and Industries (L&I)
and Employment Security Department (ESD).
The Customer Service/Utility Billing Division bills customers for City utilities, facilitates pet
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.
2019-2020 ACCOMPLISHMENTS
ACCOUNTING
• Hired a Systems Administrator using a vacant Staff Accountant position to meet the
technological demands of the 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 software to
streamline the procurement process and to increase efficiency, transparency, and
standardization.
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• Implemented Comprehensive Annual Financial Report (CAFR) software to
accommodate the City’s increasing financial complexity and migrated from the current
process using Microsoft Excel, which is a manual process and prone to errors.
• Successfully completed the Chapel Hill LID and identified an appropriate LID
management structure. The replacement of Permitting and Planning software will
complete the management structure.
• Issued LTGO and revenue bonds at historically low rates, saving the City a significant
sum in debt service. Maintained the City’s revenue bond ratings during a worsening
pandemic. Refunded existing bonds and refinanced them at lower interest rates, saving
the City $1.3 million in debt service costs.
• Implemented Phase II of a strategic plan for the department. Made proactive decisions
utilizing the knowledge gained and tools built in the last four years to optimize the
support provided to the City and its residents.
PAYROLL
• Implemented an employee self-service portal to allow employees access to their payroll
information and provide the ability to request changes online. Increased efficiency and
transparency for the department and all City Staff in the current payroll processes.
• Implemented electronic timesheets to optimize payroll, reduce errors, and increase
efficiency for staff across all departments. This task is currently ongoing and will be
completed by March 31, 2021.
CUSTOMER SERVICE/UTILITY BILLING
• Participated in implementation of AskPasco, the 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 a replacement for our 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 Customer Service/Utility Billing Operation Manual which
includes fiscal policies, as well as operating procedures, to improve the department
succession planning to ensure optimal and continuous operation. This process is
ongoing.
• Changed the department’s operational structure to continue undisrupted customer
service assistance during the pandemic.
PRIMARY 2020-2021 CITY COUNCIL GOALS
As in internal service department, the Finance Department participates in the advancement
of all City Council’s goals in cooperation with other City departments. However, the
Finance Department has a significant involvement in the following goals:
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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.
FINANCIAL SUSTAINABILITY
• Regular evaluation of services and programs to confirm importance to community,
adequacy, and cost-benefit.
• Continuation of costs of service and recovery targets in evaluating City services.
• 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 DEPARTMENT GOALS
ACCOUNTING
• Continue towards full implementation of the City’s Financial System and stabilization
of the program to prolong its use.
• Create a dashboard for data visualization to facilitate operations across the City.
• Partner with the Fire Department to synchronize scheduling and time accounting
processes.
• Continue evaluating debt structure to identify opportunity for savings.
• 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 a financial dashboard that
could provide us with the necessary data. With the successful completion of the
financial dashboard, we expect to complete this task during the 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 versus 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 the
City’s finances. Maintain the City’s AA- ratings for Revenue and General Obligation
bonds.
• Complete a long-term financial plan for the General Fund to enhance the City’s long-
term financial viability and identify financial trends and issues for a proactive resolution.
The model is complete; however, the COVID-19 pandemic has created the need to
reevaluate the base assumptions.
• Create a comprehensive Finance Operating Manual to include fiscal policies, as well as
operating procedures, to improve department succession planning which will help
ensure optimal and continuous operation within the department.
• Create a robust interdepartmental work order system to maximize internal City
resources and ensure an accurate accounting of cost.
• Participate in implementation of software to replace Trak-It, the City’s current Planning
and Permitting software.
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• Work on goals identified within Phase II of the strategic plan for the Finance
department. Continue to make proactive decisions utilizing the knowledge gained and
tools built to support the City and its residents efficiently.
PAYROLL
• Support the City’s electronic timesheet and self-service HR and Payroll portal.
• Address staffing issues. Currently the Payroll department is staffed by one person – a
risk in terms of financial process and operational resiliency.
• Identify and implement process improvements to increase efficiency, capacity, and
accuracy.
CUSTOMER SERVICE/UTILITY BILLING
• Successful implementation of the new Utility Billing system.
• Provide standalone kiosks capable of taking major forms of payment methods. Partner
with local utility providers to allow for customers to pay for any utility payment within
the kiosks, increasing payment options for customers and decreasing the cost of such
service for the utility providers.
• Participate in and support citywide customer service plan efforts.
• Continue to support customers with an increased focus on customers impacted by the
COVID-19 pandemic.
• Submit a plan for a possible rate reduction for low-income, long-term disabled citizens.
The Department currently contacts citizens believed to fit criterion on an ad-hoc basis.
The implementation of new pet and business licensing has delayed creation of a formal
plan.
PERFORMANCE MEASURES
Measure 2018 2019 2020 2021 est. 2022 est.
Affordability of
Government Services
(Sum of all taxes, fees, charges
collected by City Divided by
aggregated personal income of its
constituents)
4.6% 4.4% 4.1% 4.0% 4.0%
General Fund
Revenues/Expenditures
(A ratio of 100% or above will prevent
expenditures from exceeding revenues,
which could reduce the fund balance.
Revenues above expenditures will
support future projects and/or help
maintain reserves. Excludes Other
Financing Sources/Uses. )
106% 117% 109% 101% 103%
Operational Expenses
in Reserve (by Days)
(Reserves for General Fund that funds
Public Safety, Planning, Permitting, and
other administrative services)
120 155 102 151 153
Credit Rating
(Goal is to maintain an AA- rating, or
higher rating, to the extent possible.) AA- AA- AA- AA- AA-
178
179
180
Police
181
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 changes adopted from 2020 to 2021.
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POLICE DEPARTMENT
PURPOSE & DESCRIPTION
The Police Department consists of the Office of the Chief, Field Operations and Support
Operations Divisions, with a total of 82 certified peace officers and 10 professional support
staff. The department is dedicated to serving our community with excellent law enforcement
services ensuring that Pasco is a safe place to work, live and visit.
The Field Operations Division is the uniform division of the Police Department that provides
24-hour police services to the community. Officers assigned to this division are full-time
certified peace officers in the State of Washington. Major units within the Field Operations
Division include Patrol, Traffic, Canine, SWAT, Homeless Liaison Officers, Mobile Outreach
Professionals, and Training.
The Support Operations Division consists of both uniformed and non-uniformed certified
peace officers, as well as non-uniformed, non-commissioned Police Services Specialists. This
division of the Police Department provides thorough investigation of all major crimes that
occur within the City of Pasco and participates in the regional Special Investigations Unit.
Multiple units within the Support Operations Division include Investigative Services, Street
Crimes, Resource, Domestic Violence Victim Services, specialty Task Force Detectives to include
METRO, DEA, FBI and U.S Marshalls, and a Crime Analyst.
In addition the Police Department provides community policing services such as Coffee with
a Cop, Citizen’s Academy (English and Spanish), as well as maintains a robust social media
platform to engage with the community.
2019-2020 ACCOMPLISHMENTS
OFFICE OF THE CHIEF
• 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.
• Reduced duplication of records for all police (current, past, and not hired) personnel
background files in conjunction with the Human Resources Department.
FIELD OPERATIONS DIVISION
• 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.
• 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.
184
• Created policy and procedure in conjunction with the City Clerk’s office on the
handling of all body-worn camera video requests.
SUPPORT OPERATIONS DIVISION
• 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.
• A partnership created to enhance offender accountability with the Department of
Corrections (DOC) by bringing two Community Correction Officers into the Street
Crimes Unit.
• Completed records management of backlogged police records which resulted in the
elimination of 10 years of records in accordance with the Washington State Archive
Records Retention Schedules.
PRIMARY 2020-2021 CITY COUNCIL GOALS
The Police Department applies City Council’s goals throughout the development and
progress of internal projects. The Police Department concentrates on the following goals:
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.
FINANCIAL SUSTAINABILITY
• Instilling and promoting 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.
COMMUNITY SAFETY
• 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 on the next 5-10 years.
• Continuing efforts to improve police and community relations.
COMMUNITY IDENTITY
• Providing opportunities for community engagement through Boards, Commissions,
volunteer opportunities, social media, forums, and other outlets.
• Continued efforts of the community identity/image enhancement campaign to include
promotion of community and organizational successes.
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2021-2022 DEPARTMENT GOALS
OFFICE OF THE CHIEF
o Development of a Comprehensive Police Strategic Plan through a transparent process
to evaluate future service levels of the department in order to ensure sustainability,
public safety, and crime control over the next 5-10 years.
o Continue to make improvements to the professional image of the Police Department
with a focus on transparency, branding, and marketing.
FIELD OPERATIONS DIVISION
o Utilize Homeless Liaison Officers to partner with social services and other local service
providers to reduce persons experiencing homelessness in the Pasco community.
o Look for sustainable funding opportunities to continue partnerships with Lourdes
Health Services to continue utilizing embedded Mobile Outreach Professionals.
o 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 operations to enhance officer and public safety.
o Complete training facility remodel study and a regional approach to Law Enforcement
training.
SUPPORT OPERATIONS DIVISION
o Continue with community engagement opportunities such as; social media platform,
Coffee with a Cop, Citizen’s Academy, and multiple Block Watch groups. Implement
the Spidr-Tech platform to evaluate customer service level and increase automated
communications with the public.
o Evaluate recruiting opportunities to enhance the best-qualified candidates for the Police
Department with a continued focus on bilingual and minority recruits. Implement the
recruiting software, Interview Now.
o Research and evaluate youth engagement via non-traditional sports programs.
Partnering with Parks and Recreation and corporate sponsors.
PERFORMANCE MEASURES
Measure 2018 2019 2020 2021 est. 2022 est.
# of followers:
Facebook Unknown 55,177 61,868 67,736 73,236
# of Facebook Page
Likes Unknown 59,518 64,215 68,715 73,215
# of Facebook Reach Unknown 79,823 186,440 236,440 286,440
# of followers: Twitter 4,086 4,450 5,067 5,105 5,450
# of YouTube Videos
Releases 4 0 9 12 15
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Measure 2018 2019 2020 2021 est. 2022 est.
# of YouTube Views 1,846 0 27,982 39,982 54,982
# of New YouTube
Subscribers 11 0 153 200 255
187
188
Fire
189
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 adopted from 2020 to 2021.
190
FIRE DEPARTMENT
PURPOSE & DESCRIPTION
The Fire Department consists of the Fire Chief who is responsible to the City Manager for the
overall management and operations of the Fire Department within the City of Pasco. The
department is broken into two divisions, each managed by a Deputy Fire Chief; one that
oversees Operations and Logistics, while the other Deputy Chief oversees Planning and
Administration.
The Fire Department provides well-supervised, qualified and professional fire suppression and
emergency medical/ambulance transport services in accordance with National, State, and local
ordinances and industry standards. The department provides safety training and education for
its members in accordance with Washington State Administrative Code (WAC) 296-305
requirements.
In addition, the department provides technical rescue services as defined by the National Fire
Protection Association (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 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.
191
• Promoted fiscal stewardship through the leveraging of regionalization by conducting a
Joint Firefighter Recruit school with the City of Richland Fire Department.
• Completed design and construction of a firefighter rehabilitation and restroom facility at
the regional training center. Project initiated future economic development opportunities
with the completion of sanitary sewer improvements in coordination with the Port of
Pasco.
COVID-19 REPSPONSE
• Built on Citywide 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 P PE and
sanitation efforts.
• Worked with Benton Franklin Health District to develop a high throughput community
COVID-19 test site funded by the State Department of Health.
PRIMARY 2021-2022 CITY COUNCIL GOALS
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.
FINANCIAL SUSTAINABILITY
• Regular evaluation of services and programs to confirm importance to community,
adequacy, and cost-benefit.
• Continuation of cost of service and recovery targets in evaluating City services.
• Ongoing evaluation of costs, processes and performance associated with delivery of
City services including customer feedback and satisfaction, staffing, facilities, and
partnership opportunities.
• Instilling and promoting an organizational culture of customer service across all business
lines.
COMMUNITY SAFETY
• Working to achieve and maintain target fire response times through opera tional
improvements and long-range strategic planning of facilities and staffing.
• Focusing on the long-term goal of sustaining a Washington State Rating Bureau Class 3
community rating.
• Leveraging and expanding partnerships to maintain and enhance behavioral health
services to community members in crisis being assisted by police and fire.
COMMUNITY IDENTITY
• Providing opportunities for community engagement through Boards, Commissions,
volunteer opportunities, social media, forums, and other outlets.
• Enhanced inter-agency and constituent coordination developed during the pandemic.
• Continued efforts of the community identity/image enhancement campaign to include
promotion of community and organizational successes.
192
2021-2022 DEPARTMENT 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 - 57 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 partnership’s with local tank farms, barging companies, and the railroad.
• Complete Ambulance Service Rate Study.
• Submit 2021 SAFER Grant application.
• Initiate and complete Franklin 3 & Pasco Fire Department Training Center Agreement.
• Design, build and staff future Fire Stations (Station 85, 86, and 87).
• Implement AVL technology to improve resource deployment.
• Update the 2016 Pasco Fire Department Master Plan to address growth identified in
the Pasco Comprehensive Land Use Plan (Comp Plan).
• Promote department solidarity.
• Improve the quality of shift change interactions.
• Enhance communications and interactions with our community.
• Celebrate fire service traditions with community involvement.
• Increase/enhance communications and interactions with non-English speaking (or
English as Second Language [ESL] groups).
PERFORMANCE MEASURES
Measure 2018 2019 2020 Goals/Target
Times
ALS Ambulance Arrival
(after turnout)
89.8% of the
time
80.6% of the
time
77.0% of
the time
6 minutes at
least 90% of
the time
First Engine Arrival (after
turnout; first engine
company with at least 2
firefighters)
92.3% of the
time
77.9% of the
time
82.4% of
the time
6 minutes at
least 90% of
the time
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Measure 2018 2019 2020 Goals/Target
Times
First Full Alarm Arrival
(after turnout; at least 2
engine companies and one
commanding officer)
86.7% of the
time
74.8% of the
time
89.3% of
the time
12 minutes at
least 90% of
the time
194
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
195
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 – Adopted addition of 1 Senior Engineer and 1 Civil Engineer (2 FTE).
196
PUBLIC WORKS – ENGINEERING DIVISION
PURPOSE & DESCRIPTION
The Public Works Department consists of the Engineering Division and Operations Division.
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 maintaining records of financial, physical and
legal components of the projects and public rights-of-way.
Engineering provides on-time and on-budget delivery of transportation and utility projects, at
the highest level of quality, and with minimum disruptions in the project development cycle
– from a project’s early planning and funding stages through design and construction to final
completion.
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.
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.
Our purpose is 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.
197
2019-2020 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.
• 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 infrastructure 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, and identifies infrastructure needs
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.
198
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 Citywide Traffic Signal – Phase 2 (CIP
project #17014). The proposed improvements will enhance the City’s ability to use
emergency 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); and
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 West 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.
199
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 and 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 alterna tive of expanding
the land treatment system.
• 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 (ACS), and Community and Economic Development (CED)
Departments and the Downtown Pasco Development Association (DPDA). PW is
managing the design and construction contracts under the oversight of the ACS (project
owner), while CED Staff was instrumental in securing project grant funding and
coordinating this project with DPDA and other downtown private development and
revitalization efforts.
PRIMARY 2020-2021 CITY COUNCIL GOALS
The City Manager supports the implementation of City Council’s goals through departments,
the following are goals managed by the Public Works Department:
QUALITY OF LIFE
• Using Community Development Block Grant (CDBG) and other public and private
capital to revitalize older neighborhoods and safe routes to essential services.
• Developing Phase I of the ‘A’ Street Sporting Complex and continue efforts to provide
additional soccer and sports fields.
COMMUNITY SAFETY
• Leveraging infrastructure database of sidewalks, streetlights and pavement conditions
along with evaluating policies and methods to address needs and inequities.
200
COMMUNITY TRANSPORTATION NETWORK
• Commencement and completion of construction of the Lewis Street Overpass project.
• Continued emphasis on improvements in Road 68/I-182/Burden Blvd. corridor to
improve operation and safety.
• Data-driven pro-active neighborhood traffic calming efforts.
• Continued collaboration with Ben Franklin Transit to enhance mobility and access.
• 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
The construction of Peanuts Park and Farmers Market and continued efforts to pursue
streetscape and gateway upgrades.
• The completion of the Broadmoor Master Plan efforts, adoption of Urban Growth
Area expansion alternative.
• 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.
• Partnerships and encouragement of Department of Natural Resources (DNR) to
facilitate development of the remaining state-owned properties at Road 68/I-182.
• Continued coordination with the Port of Pasco to complete and implement a
waterfront-zoning plan and provide for public infrastructure.
2021-2022 DEPARTMENT 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.
201
• 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.
• 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.
202
• 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.
PERFORMANCE MEASURES
Measure 2018 2019 2020 2021 est. 2022 est.
# of CIP projects to
bid 4 7 10 15 12
# of CIP projects
completed 8 4 7 16 14
DESIGN CONCEPT FOR LEWIS STREET OVERPASS
203
204
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
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NEWLY CONSTRUCTED FIRE STATION 83
206
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
207
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 Throughs - - - 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 adopted from 2020 to 2021.
208
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).
2021-2022 GOALS
Over the biennium, the goals of the Ambulance Utility are designed to improve the quality,
quantity, and availability of services to the City. The budget is intended to provide the financial
support for the goals in the following section. Focus areas include training to increase
capabilities, implementing a plan to maintain and improve fire-defense capabilities and code
effectiveness and enforcement, and developing and implementing funding sources to expand
209
service and educational efforts. The department will also be designing and securing locations
or additional stations.
• 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.
• 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.
210
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
211
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 adopted from 2020 to 2021.
212
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 Throughs 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 – $420 Thousand 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, $100 Thousand 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.
213
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 Throughs 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 $530 Thousand 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, $75 Thousand is allocated to the 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.
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215
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 Throughs 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 Million of
the funds to continue the Lewis Street Overpass project – one of Council’s long-standing
goal to complete. $958 Thousand will be funded to the Sandifur Parkway Widening – Road
52 to Road 60 project, extending the City’s transportation network to the 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.
There is no staffing in Arterial, I-182 Impact and Street Overlay Funds. These funds are Pass
Through Funds.
216
Community Development Block Grant
CITY MANAGER
COMMUNITY &
ECONOMIC
DEVELOPMENT
DIRECTOR
Block Grant
Administrator
Administrative
Assistant II
217
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
218
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 adopted from 2020 to 2021.
219
CITY-OWNED FARM CIRCLES
220
Economic Development Fund
CITY MANAGER
COMMUNITY &
ECONOMIC
DEVELOPMENT
DIRECTOR
Deputy Economic
Development
Director
Administrative
Assistant II
221
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 Throughs 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 adopted from 2020 to 2021.
222
Martin Luther King Center Fund
CITY MANAGER
ADMINISTRATIVE &
COMMUNITY
SERVICES DIRECTOR
RECREATION
SERVICES MANAGER
Recreation Specialist
223
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 adopted from 2020 to 2021.
224
Cemetery Fund
CITY MANAGER
ADMINISTRATIVE &
COMMUNITY
SERVICES
DIRECTOR
FACILITIES
MANAGER
Customer Service
Representative
Groundsman I
Seasonal Employee
225
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 adopted from 2020 to 2021.
226
Senior Services
CITY MANAGER
ADMINISTRATIVE &
COMMUNITY
SERVICES DIRECTOR
RECREATION
SERVICES MANAGER
RECREATION
SPECIALIST
Registered Nurse
Administrative
Assistant I
227
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 adopted from 2020 to 2021.
228
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 Throughs 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
There is no staffing in the aforementioned fund. This fund provides a subsidy to the General
Fund to fund operations related to the maintenance of boulevards across the City.
229
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
230
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 the Golf
Fund. The Fund is beginning the 2021-2022 biennium with a negative fund balance. The
City will be reviewing the Fund finance during the 2021 biennium adjustment, as better
economic information will be available then.
There is no staffing in the aforementioned fund. The City contracts with CourseCo, a golf
course management company, to operate the Sun Willows Golf Course on the City’s behalf.
231
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 Throughs - - 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.
There is 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 Throughs - - - -
Ending Fund Balance - - - 228,663
Total Expenditures 2,333,355 2,355,365 5,000,000 5,214,663
There is no staffing in the aforementioned fund.
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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 Throughs - - - 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 – $200 Thousand is being transferred out to fund replacement
of the Marina Dock which was 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.
There is no staffing in the aforementioned fund. The City contracts with Columbia Marine, a
property management company, to operate the Schlagel Park Marina on the 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
There is 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
There is no staffing in the aforementioned fund.
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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 it’s 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.
There is no staffing in the aforementioned fund.
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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
There is no staffing in the aforementioned fund. The City partners with 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 Throughs 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, including Road 84 Park for $270 Thousand. $75 Thousand will be used to
develop and expand Highland Park parking lot and fields. The capital expenditures discussed
above are expected to increase operational expense in the future by about $10 Thousand
each year collectively for all projects.
There is no staffing in the aforementioned fund.
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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 Throughs 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 Million
authorized for this biennium will be allocated to projects important to the community.
Projects like the Sacajawea Levee Lowering ($830 Thousand), the Burns Road
Pedestrian/Bicycle Pathway ($263 Thousand), the North Road 100 Pedestrian/Bicycle
Improvements ($350 Thousand), and the Sylvester Street Safety Program ($95 Thousand)
are focused to improve the connectivity of the City for pedestrians, cyclists, and drivers.
Additionally, $368 Thousand is allocated to the City’s highest priority, to improve the Lewis
Street Overpass and corridor.
There is no staffing in the aforementioned fund.
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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 Throughs - - 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
There is no staffing in the aforementioned fund.
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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 Throughs - - 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 the recovery of the 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.
There is no staffing in the aforementioned fund.
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242
ENTERPRISE FUND
WASTEWATER TREATMENT PLANT
243
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 $84.9 Million is budgeted to provide Water,
Sewer, Irrigation, Stormwater, and Process Water Reuse services. The major capital
investments are related to improvement of existing facility like PWRF Primary Treatment
($26.6 Million), Wastewater Treatment Plant (WWTP) Improvement Phase I & II ($22.4
Million), Reservoir Storage Tank ($6.5 Million), and Butterfield Water Treatment Plant
(WTP) Improvements ($5 Million). 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
the design process for many of these improvement are ongoing.
Sewer 31,969
Wastewater Treatment Plant (WWTP) Improvements - Phase 1 19,660
Northwest Area Trunk Line – 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 Trunk Line 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
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
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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 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 – Adopted 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.
Our purpose is 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.
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 and execute a robust pavement preservation and
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 wi th 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 5 pumps/motors; rehabilitated 2 underdrain filters; replaced 1 variable
frequency drive; and, completed work on a new raw water intake.
• Installed 509 new water meters and 18 new service connections; re paired 34 water
service connections, 4 water main repairs, and repaired or replaced 5 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 for a water system-related street repair.
SEWER
• Treated 1.9 billion gallons of wastewater – 5% increase over 2019.
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• 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;
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 the Maitland, the 9th & Washington, and the 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 3 separate well locations; replaced/rebuilt 2 pumps/motors;
installed 3 new mainline valves; repaired 8 service connections and 2 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 9 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
249
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.
• 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 9 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
2021-2022 DEPARTMENT 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 Water Treatment Plant filter underdrains
on 2 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 10 manhole castings identified as top priority repairs.
• Complete the inspection of at least 33% of the gravity sewer system, a continuing
annual goal.
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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 4
and 5. This will 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 2 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 Ave. and Washington, W. Charles St.,
Maple & Road 96, Sunset Trail, 15th Ave. & Lewis St., and E. ‘B’ Street.
• Complete thermo-plastic application on Argent Rd., Court St., Sylvester St., and
Industrial Way.
• Crack seal from Road 36 to Road 56 between Court St. and Sylvester St.
EQUIPMENT RENTAL/FLEET
• Continue refining inventory accountability.
• Surplus older/unused vehicles and equipment.
• Provide training and achieve EVT certifications for each mechanics.
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PERFORMANCE MEASURES
Measure 2018 2019 2020 2021 est. 2022 est.
# of City maintained
signalized intersections 58 58 58 58 37*
# of miles of streets
resurfaced/pavement
preservation
2,300sy 23,934sy - 32,708sy 37,350sy
Crack seal completed - - 262,175 LF 130,000 LF 130,000 LF
# of potholes
mitigated 44 105 39 51 TBD
* Traffic signal project will replace signals at 21 intersections. Those intersections are not
expected to need maintenance in 2022.
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INTERNAL SERVICE FUNDS
253
Equipment Rental
CITY MANAGER
PUBLIC WORKS
DIRECTOR
SUPERINTENDENT
DIVISION
MANAGER
Chief Mechanic
Mechanic
Administrative
Assistant I
254
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 supports the maintenance of City’s vehicles. Expenses and
revenue are not only based on routine maintenance, but some unexpected expenses as 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 and
expenses is still low. However, this indicates that the City will need to review its shop rates
in the next biennium.
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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 Throughs - - 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 Throughs - - - 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
256
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 Throughs - - - -
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 adopted from 2020 to 2021.
257
Medical Service Fund
CITY MANAGER
HUMAN RESOURCES DIRECTOR
258
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 adopted from 2020 to 2021.
259
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
There is no staffing in aforementioned Fund.
260
DESIGN CONCEPT FOR NEW ANIMAL CONTROL SHELTER
261
ALL OTHER FUNDS
CONSTRUCTION OF NEW FIRE STATION 83
262
General Capital Improvement Projects 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 Throughs - 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
263
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 has 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
There is no staffing in the aforementioned fund.
264
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 Throughs - - - -
Budgeted End Fund Balance - - 595,348 644,588
Total Expenditures - - 595,348 644,588
265
Old Fire Pension Fund
There is 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
There is 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
266
CAPITAL PLAN AND BUDGETING
The Capital Improvements Projects section lists capital improvement projects budgeted for a
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 the 2021-2026 Capital Improvement Plan with an
updated list of projects and corresponding expenses. Due to the operational impacts of the
COVID-19 pandemic, Staff time that would have been spent preparing an in-depth Capital
Improvement Plan, with individual project sheets, was reallocated to combat COVID-19.
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.
267
268
2021-2026
Capital
Improvement
Plan
269
270
271
272
273
274
275
2021-2022 Capital Budget
Area/Project
2021-2022 Proposed
Budget*
* = Amounts in $1,000's
2021 2022
Fire 4,158
Fire Station 84 Replacement 3,040 16.4$ 16.9$
Fire Station 85 Addition 449 16.4$ 16.9$
Fire Station 87 Property Purchase 265 -$ -$
Station Alerting System 262 -$ -$
Fire Training Center Improvements 142 11.6$ 11.9$
Fire Station 82 Remodel 0 -$ -$
Fire Station 83 Replacement 0 -$ -$
Fire Station 81 Remodel 0 -$ -$
Training Facility Bathroom Addition 0 -$ -$
Fire Station 86 Property Purchase 0 -$ -$
Irrigation 620
Well Capacity Upgrades 470 -$ -$
Annual Irrigation Upsize - Development 100 -$ -$
Annual Irrigation System Improvements - Development 50 -$ -$
Columbia River Intake Capacity Upgrades 0 -$ -$
Parks & Recreation 3,667
Sacajawea Levee Lowering 2,657 -$ -$
Franklin County Irrigation District (FCID) Trail - Phases 1 and 2 415 -$ -$
Road 84 Park 270 3.1$ 3.2$
Marina Dock Replacement - Dock B 200 -$ -$
Highland Park Parking and Field Expansion 75 1.4$ 1.5$
Road 48 Park 50 4.3$ 4.4$
Dog Park 0 -$ -$
Peanuts Park Restoration 0 -$ -$
Community Park Northwest 0 -$ -$
Sacajawea Trail Burlington Northern Santa Fe (BNSF) Crossing 0 -$ -$
Chapel Hill Park 0 -$ -$
Kurtzman Shelter 0 -$ -$
Road 54 Erwen Property 0 -$ -$
A Street Sporting Complex - Phase 1 0 -$ -$
Pasco Sporting Complex 0 -$ -$
Schlagel Park/Boat Basin Improvements 0 -$ -$
PWRF 31,745
Process Water Reuse Facility (PWRF) Primary Treatment Improvement 26,641 -$ -$
Columbia East Lift Station & Force Main 5,104 20.0$ 20.6$
Process Water Reuse Facility (PWRF) Irrigation Pump Station (IPS) Improvements 0 -$ -$
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 -$ -$
Maitland Lift Station - Purchase and Install 4th Pump 0 -$ -$
Public Works Operation Center 0 -$ -$
Road 84 and Roberts Drive Lift Station - Riverview 0 -$ -$
9th and Washington Lift Station 0 -$ -$
Stormwater 779
Sylvester Pipe Relining 330 -$ -$
1st Avenue Pipe Rehab 249 -$ -$
Annual Stormwater Improvements - Development 200 -$ -$
Additional Annual
Operating Impact
276
Area/Project
2021-2022 Proposed
Budget*
* = Amounts in $1,000's
Transportation 26,992
Lewis Street Overpass 16,452 -$ -$
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 -$ -$
North Road 93/Powerline Pathway 0 -$ -$
Sandifur Parkway Extension - Phase 2 (West of Road 100)0 -$ -$
Sandifur Parkway Extension - Phase 1 (West of Road 100)0 -$ -$
North Road 40 East Pathway 0 -$ -$
James Street Improvements - Oregon Avenue to East End 0 -$ -$
Crescent Road Surface Improvement 0 -$ -$
Burns Road Pedestrian/Bicycle Pathway - Road 84 to Road 68 0 -$ -$
Road 68 Widening - Interstate 182 to Chapel Hill Boulevard 0 -$ -$
Argent Road Pedestrian/Bicycle Pathway 0 -$ -$
Pedestrian/Bicycle Access Road 68 Interchange 0 -$ -$
Road 76 Overpass 0 -$ -$
Argent Road Improvements - 20th Ave to Saraceno 0 -$ -$
Road 100 Widening - Court Street to Chapel Hill Boulevard 0 -$ -$
Wrigley Drive Extension 0 -$ -$
Signage and Striping Improvements at Road 68 & Burden Boulevard 0 -$ -$
Water 19,749
Reservoir Storage Tank 6,450 5.0$ 5.2$
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 10.0$ 10.3$
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 -$ -$
Water Main Replacement - Maple, AC Main (Road 100 to Road 103) 0 -$ -$
Water Main Replacement - Road 76 (Wernett Road to Court Street)0 -$ -$
Water Main Replacement - Alley East of Wehe Avenue 0 -$ -$
Butterfield Water Treatment Plant (WTP) - Chlorine Safety 0 -$ -$
Water Main Replacement - Road 60 (Court Street to West Pearl) 0 -$ -$
Water Main Extension - Riverhaven Street (Road 36 to Road 40) 0 -$ -$
Grand Total 119,680 86.7$ 89.3$
Additional Annual
Operating Impact
277
APPENDICES
APPENDIX 1 GLOSSARY OF BUDGET TERMS ........................................................... 278
APPENDIX 2 ACRONYM KEY................................................................................... 284
APPENDIX 3 REVENUE MANUAL ............................................................................ 288
APPENDIX 4 FEE SCHEDULE .................................................................................... 304
APPENDIX 5 SALARY SCHEDULES ............................................................................ 318
APPENDIX 6 STATISTICS .......................................................................................... 324
278
Glossary of Budget Terms
This glossary identifies terms used in this budget. Accounting terms are defined in general and
user friendly terminology.
Account – A record of additions, deletions, and balances of individual assets, liabilities, equity,
revenues and expenses.
Ad Valorem Taxes (Property Tax) – A tax levied on the assessed value of real property.
Agency Fund – A fund used to account for assets held by a government as an agent for
individuals, private organizations, other governments and/or other funds.
Appropriation – A legal authorization granted by a legislative body to make expenditures and
to incur obligations for specific purposes. An appropriation is usually limited in amount and
as to the time when it may be expended.
Appropriation for Ordinances or Resolutions – An ordinance or resolution by means of which
appropriations are given legal effect. It is the method by which the expenditure side of the
annual operating budget is enacted into law by the legislative body.
Assessed Valuation – A valuation set upon real estate or other property by the County Assessor
as a basis for levying property taxes.
Balanced Budget – A budget is considered balanced when the fund’s total resources of
beginning fund balance, revenues and other financing sources is equal to the total of
expenditures, other financing uses and ending fund balance.
Basis of Accounting – The timing of recognition; that is, when the effects of transactions or
events should be recognized for financial reporting purposes. For example, the effects o f
transactions or events can be recognized on an accrual basis (that is, when the transactions or
events take place), or on a cash basis (that is, when cash is received or paid). Basis of accounting
is an essential part of measurement focus because a particular timing of recognition is necessary
to accomplish a particular measurement focus.
Cash Basis – A basis of accounting under which transactions are recognized only when cash is
received or disbursed.
Accrual Basis – A basis of accounting under which transactions are recorded in the periods in
which those transactions occur, rather than only in the periods in which cash is received or
paid by the government.
Modified Accrual Basis – A basis of accounting according to which (a) revenues and other
financial resources are recognized when they become available and measurable and (b)
expenditures are recognized in the accounting period in which the fund liability is incurred, if
279
measurable, except for un-matured interest on general long-term debt and certain similar
accrued obligations, which should be recognized when due.
Modified Cash Basis – A basis of accounting where the cash basis of accounting is adjusted for
Washington State statute. RCW 35.33.151 and RCW 35A.33.150 requires cities to keep their
books open in order to pay December bills by the following January 20. RCW 36.40.200
requires counties to keep their books open until January 30 in order to pay December bills
and charge the prior year.
Benefits – For budgeting purposes, employee benefits are employer payments for social
security, retirement, group health and life insurance, and worker's compensation.
Bond – A written promise to pay a specified sum of money, called the face value or principal
amount, at a specified date or dates in the future, called the maturity date(s), together with
periodic interest at a specified rate.
Budget – A legal document that provides City officials with the authority to incur obligations
and pay expenses, allocating resources among departments and funds to reflect Council
priorities and policies.
Budgetary Control – The control or management of a government or enterprise in accordance
with an approved budget for the purpose of keeping expenditures within the limitations of
available appropriations and available revenues.
Budget Document – The instrument used by the budget-making authority to present a
comprehensive financial program to the appropriating body. In addition to the budget
document, an appropriation ordinance is necessary to formally approve the budget.
Budget Amendment – The method used to make revisions to the adopted budget. Transfers
between expenses within a fund do not require Council approval unless the adjustment
includes use of fund balance.
Capital Assets – Capital assets include land, improvements to land, easements, buildings,
building improvements, vehicles, machinery, equipment, infrastructure, and all other tangible
or intangible assets that are used in operations and have a useful life extending beyond a single
reporting period, and a cost of $5,000 or greater.
Capital Expenditures – Any asset purchase or creation over the $5,000 threshold as set by the
State. As signified by expenditure category “Capital Outlay”.
Capital Improvement Plan (CIP) – A plan for capital expenditures to be incurred each year
over a fixed period of years to meet capital needs arising from the long-term work program
or otherwise.
Capital Outlays – Expenditures that result in the acquisition of or addition to fixed assets.
280
Capital Projects Fund – A type of fund which accounts for financial resources that are restricted,
committed or assigned to expenditures for the acquisition and construction of major capital
facilities for general governmental purposes.
Community Development Block Grant (CDBG) – A grant received annually by the City from
the Department of Housing and Urban Development. While included in the budget for
accounting purposes, specific allocation of these funds occurs in a separate process.
Comprehensive Plan – A long-range policy adopted by the City to guide decisions affecting
the community’s physical development.
Consumer Price Index (CPI) – CPI measures a price change for a constant market basket of
goods and services from one period to the next within the same city.
Cost Allocation – The assignment of applicable costs incurred by a central services department
to a fund based on the benefit to the fund being assessed.
Councilmanic Bonds – General Obligation bonds whose issuance was authorized by the City
Council.
Debt – An obligation resulting from the borrowing of money or from the purchase of goods
and services. Debts of governments include bonds, registered warrants, notes, contracts and
accounts payable.
Debt Service – Interest and principal payments on debt.
Debt Service Fund – A fund established to account for the accumulation of resources for, and
the payment of, general long-term debt principal and interest. Formerly called a sinking fund.
Debt Limit – The maximum amount of gross or net debt that is legally permitted.
Deficit – (1) The excess of the liabilities of a fund over its assets; and (2) The excess of
expenditures over revenues during an accounting period; or, in the case of proprietary funds,
the excess of expense over income during an accounting period.
Enterprise Fund – Proprietary fund type used to report an activity for which a fee is charged
to external users for goods or services.
Esri – Esri is an international supplier of geographic information system software, web GIS and
geodatabase management applications.
Expenditures – For Governmental Funds. Decreases in net current assets. Expenditures include
debt service, capital outlays, and those current operating costs that require the use of current
assets.
281
Expenses – For Business Type Funds. Decreases in net total assets. Expenses represent the total
cost of operations during a period regardless of the timing of related expenditures.
Fiduciary Fund – A fund that accounts for assets held by the City as a trustee.
Fiscal Policy – The City Government's policies with respect to revenues, spending, and debt
management as these relate to government services, programs and capital investment. Fiscal
policy provides an agreed upon set of principles for the planning and programming of
government budgets and their funding.
Fiscal Year – A 12-month period to which the annual operating budget applies and at the end
of which a government determines its financial position and the results of its operations.
Fixed Assets – Assets intended to be held or used for a long-term purpose, such as land,
buildings, and improvements other than buildings, machinery and equipment. The City's
capitalization threshold is $5,000.
Full Time Equivalent (FTE) Position – Refers to budgeted employee positions based on the
number of hours for each position. A full-time position is 1.0 FTE and represents 2,080 hours
per year.
Fund – A fiscal and accounting entity with self-balancing set of accounts recording cash and
other financial resources, together with all related liabilities and residual equities or balances,
and changes therein, which are segregated for the purpose of attaining certain objectives in
accordance with special regulations, restrictions, or limitations.
Fund Balance – Fund Balance is a calculation of the difference between the assets and liabilities
of a governmental fund. Fund balances are either designated (funds that have been dedicated
to a particular purpose) or undesignated (the remaining unappropriated balance of the fund
after account for the designated funds).
General Fund – A specific Governmental Fund that accounts for tax supported activities of the
City and other types of activities not accounted for in other funds.
General Fund – Accounts for all revenues and expenditures that are not accounted for in any
other fund except those required by statute. It is a fund supported by taxes, fees and other
miscellaneous revenues.
General Obligation Bonds – Bonds for the payment of which the full faith of the issuing
government is pledged. G.O. Bonds can be voter approved (unlimited-tax general obligation
bond-UTGO) where property owners are assessed property taxes for the debt repayment, or
non-voted (limited-tax general obligation bonds-LTGO) that are authorized by the governing
authority (City Council) and are paid with existing tax revenues or another source.
Governmental Fund Types – Funds that provide general government services. These include
the General Fund, Special Revenue Funds, Capital Project Funds and Debt Service Funds.
282
Intergovernmental Revenue – Funds received from federal, state and other local government
sources in the form of grants, shared revenues, and payments in lieu of taxes.
Internal Service Funds – These funds account for operations that provide goods or services to
other departments or funds of the City or to other governmental units on a cost-
reimbursement basis.
Levy Rate – The property tax percentage rate used in computing the property tax amount due
the City.
Major Fund – Major funds represent the government’s most important funds and are
determined by a mathematical calculation. Each major fund must be presented in a separate
column on the fund financial statements, for reporting purposes.
Operating Budget – The annual appropriation to maintain the provision of City services to
the public. Annual operating budgets are essential to sound financial management and should
be adopted by every government.
Operating Transfer – Routine and/or recurring transfers of assets between funds.
Organizational Chart – A graphic portrayal of relationships among positions and officials
established by the City.
Personnel – Refers to the number of full-time or part-time regular authorized positions which
may be employed within the operation of the City.
Permanent Fund – A fund whose resources are legally restricted to the extent that only
earnings, and not principal, may be used for purposes that support the fund’s programs.
Refunding Bonds – Bonds issued to retire bonds already outstanding. The refunding bonds
may be sold for cash and outstanding bonds redeemed in cash, or the refunding bonds may
be exchanged with holders of outstanding bonds.
Reserve – (1) An account used to segregate a portion of fund balance to indicate that it is not
available for expenditure; and (2) an account used to segregate a portion of fund equity as
legally set aside for a specific future use.
Revenue – Income received by the City in support of a program of services to the community.
It includes such items as property taxes, fees, user charges, grants, fines and forfeits, interest
income and miscellaneous revenue.
Revenue Bonds – Bonds whose principal and interest are secured by and payable exclusively
from earnings of an Enterprise or Proprietary Fund.
283
Salaries and Wages – Monetary compensation in the form of an annual or hourly rate of pay
for hours worked.
Services and Charges – Expenditures for services other than personal services which are
required by the City in the administration of its assigned functions, such as contracted services,
insurance, utilities, printing, advertising, insurance and rental of equipment.
Special Revenue Funds – Funds used to account for the proceeds of specific revenue sources
that are legally restricted to expenditure for specific purposes.
Supplies and Materials – Articles and commodities which are consumed or materially altered
when used; such as, office supplies, motor fuel, building supplies and postage.
Taxes – Compulsory charges levied by a government to finance services performed for the
common benefit. This term does not include specific charges made against particular persons
or property for current or permanent benefits, such as special assessments. Neither does the
term include charges for services rendered only to those paying such charges (e.g., sewer
service charges).
Tax Rate Limit – The maximum rate at which a government may levy a tax. The limit may
apply to taxes raised for a particular purpose or to taxes imposed for all purposes and may
apply to a single government or to a class of governments operating in a particular area.
Overall tax rate limits usually restrict levies for all purposes and of all governments, state and
local, having jurisdiction in a given area. The tax rate limit for general purposes for the City
of Pasco is $3.60.
Working Capital – Working capital is generally defined as current assets minus current
liabilities. Working capital measures short term financial health of a proprietary fund.
284
Acronym Key
ACA – Animal Control Authority
ACS – Administrative and Community Services
ADA – Americans with Disabilities Act
AFG – Assistance to Firefighters Grant
AOC – Washington State Administrative Office of the Courts
ARFF – Aircraft Rescue and Firefighting.
AV – Assessed Value
AWC – Association of Washington Cities
BARS – Budgeting, Accounting and Reporting System
BFT – Ben Franklin Transit
BNSF – Burlington Northern Santa Fe Railway
BUILD – Better Utilizing Investments to Leverage Development
CAD – Computer-aided Dispatching
CAFR – Comprehensive Annual Financial Report
CALEA – Commission on Accreditation for Law Enforcement Agencies
CBC – Columbia Basin College
CCTV – Closed Circuit Television
CDBG – Community Development Block Grant
CIP – Capital Improvement Plan
CLJ – Courts of Limited Jurisdiction
CMC – Certified Municipal Clerk
COPS – Community Oriented Policing Services Grant
285
CPI – Consumer Price Index
DNR – Department of Natural Resources
DOC – Department of Corrections
DOH – Department of Health
DPDA – Downtown Pasco Development Authority
DRT – Development Review Team
EIS – Environmental Impact Statement
EPA – Environmental Protection Agency
ER – Equipment Rental
ERS – Emergency Reporting System
ERU – Equivalent Residential Unit
FBI – Federal Bureau of Investigation
FCID – Franklin County Irrigation District
FTE – Full-time Equivalent
GAP – Graffiti Abatement Program
GAAP – Generally Accepted Accounting Principles
GASB – Governmental Accounting Standards Board
GEMT – Ground Emergency Medical Transportation
GFOA – Government Finance Officers Association
GIS – Geographic Information System
GMA – Growth Management Act
HAEIFAC – Hanford Area Economic Investment Fund Advisory Committee
HIP – Highway Improvement Grant
286
HLO – Homeless Liaison Officer
HUD – Housing and Urban Development
HVAC – Heating, Ventilation and Air Conditioning
IAFF – International Association of Fire Fighters
IPD – Implicit Price Deflator
IUOE – International Union of Operating Engineers
LEOFF – Law Enforcement Officers and Fire Fighters
LID – Local Improvement District
LTGO – Limited Tax General Obligation Bond
MGD – Million Gallons a Day
MRT-DV – Moral Reconation Therapy for Domestic Violence
MVET – Motor Vehicle Excise Tax
NFPA – National Fire Protections Association
NSP – Neighborhood Stabilization Program
O&M – Operations and Maintenance
OPEB – Other Post-Employment Benefits
PERS – Public Employees’ Retirement System
PLC – Programmable Logic Controller
PMC – Pasco Municipal Code
PPFD – Pasco Public Facility District
PPOA – Pasco Police Officers Association
PSC-TV – Pasco City Television
PUD – Public Utility District
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PWRF – Process Water Reuse Facility
RCO – Washington State Recreation and Conservation Office
RECon – The Global Retail Real Estate Convention
REET – Real Estate Excise Tax
RFP – Request for Proposal
RISS – Regional Information Sharing Systems
RMS – Records Management Software
SAFER – Staffing for Adequate Fire and Emergency Response Grant
SCADA – Supervisory Control and Data Acquisition
SECOMM – Southeast Communications Center
SEPA – State Environmental Policy Act
TC3 – Tactical Combat Casualty Care
TIB – Transportation Improvement Board
TPA – Tourism Promotion Area
TRAC – Trade, Recreation, Agriculture Center
UGA – Urban Growth Area
UTGO – Unlimited Tax General Obligation Bond
WAC – Washington Administrative Code
WASPC – Washington Association of Sheriffs & Police Chiefs
WPWTP – West Pasco Water Treatment Plant
WSDOT – Washington State Department of Transportation
WSRB – Washington Surveying and Ratings Bureau
WTP – Water Treatment Plant
WWTP – Wastewater Treatment Plant
288
City of Pasco
Revenue Manual
289
Dear Reader:
The purpose of this document is to provide the City Council, the residents of the City of Pasco,
and any reader a clear understanding of the major sources of General Fund revenue. All
governmental entities are subject to accounting standards that require fund accounting. This
requirement has the benefit of segregating revenues and expenditures by their unique purpose,
when applicable. As its title suggests, the General Fund is the general, nonspecific fund that
captures revenue activity that is not restricted to a specific purpose and accounts for
expenditures that are the outcome of general purpose governmental activity.
As with any organization, beneficial planning includes an understanding of sources of revenue
and anticipated expenditures. This document outlines the major sources of General Fund
revenues, providing a brief description and, where applicable, key attributes of the revenue
and the historical revenue level. As part of the City’s budget process, the anticipated 2021 and
2022 revenues have been estimated. Those 2021 and 2022 budgeted General Fund revenues
are included in this Revenue Manual.
If you have any questions, please contact Richa Sigdel at (509) 545-3420.
290
291
Taxes
292
Changes: The Supreme Court ruling on the McCleary decision in 2012 has shifted the
responsibility for funding schools to the State, finding that the State was failing in its
“paramount duty” to pay for basic education under the State constitution. This decision will
result in a significant decrease in property taxes for City of Pasco property owners, an
estimated decrease of $2.44 per thousand assessed value. The chart below shows actual
property tax levied by Franklin County, as well as an estimated collection for 2019 that factors
the decrease in the Maintenance and Operations Bond for the Pasco School District from $3.94
to $1.50 per assessed valuation.
$-
$10,000,000
$20,000,000
$30,000,000
$40,000,000
$50,000,000
$60,000,000
$70,000,000
$80,000,000
$90,000,000
$100,000,000
2016 2017 2018 2019 Estimated
Property Tax Collected by Franklin County
Property Tax Levy Rates 2018 Rates
Direct Levy
City of Pasco 1.75
Overlapping Regular and Special Levies
Veterans Relief 0.01
Mental Health 0.03
Courthouse Restoration 0.10
Current Expense 1.23
State School Pt1 1.90
State School Pt2 1.03
Port of Pasco 0.28
School #1 M&O 3.95
School #1 Bond 2.00
Subtotal - Overlapping Levies 10.52
Total 12.27
293
294
295
296
Fees & Charges*
* Categories are based on Washington State’s Budgeting, Accounting, and Reporting System
(BARS)
297
298
299
Intergovernmental
Revenues
300
301
Licenses & Permits
302
303
Fines & Forfeits
304
Fee Schedule
Table of Contents
ANIMAL CONTROL ..................................................................................................................... 305
BUILDING PERMITS ..................................................................................................................... 305
RECREATION FACILITY RENTAL ................................................................................................. 307
BUSINESS LICENSES ...................................................................................................................... 307
CEMETERY ................................................................................................................................... 309
CODE ENFORCEMENT PROGRAM ............................................................................................. 309
STATE AND FEDERAL BACKGROUND INVESTIGATION CRIMINAL HISTORY CHECK ................ 310
GOLF COURSE .............................................................................................................................. 310
MISCELLANEOUS .......................................................................................................................... 310
PLANNING PERMITS .................................................................................................................... 310
POLICE ........................................................................................................................................... 311
RECREATION PROGRAMS ............................................................................................................ 311
STREETS ......................................................................................................................................... 311
UTILITIES BILLING ......................................................................................................................... 312
WATER USE FEES .......................................................................................................................... 312
SEWER USE FEES ........................................................................................................................... 314
PUBLIC WORKS AGREEMENTS AND INSPECTIONS ..................................................................... 315
STORMWATER CONSTRUCTION ................................................................................................ 315
STORMWATER UTILITY ............................................................................................................... 315
PROCESS WATER REUSE FACILITY CHARGES ............................................................................... 316
IRRIGATION WATER UTILITY ...................................................................................................... 316
TRANSPORTATION IMPACT FEES ................................................................................................ 317
SCHOOL IMPACT FEES ................................................................................................................. 317
PARK IMPACT FEES ....................................................................................................................... 317
305
ANIMAL CONTROL
(PMC 3.35.020)
A) PENALTY PROVISIONS
1) FIRST OFFENSE WITHIN 5 YEARS $50
2) SECOND OFFENSE WITHIN 5 YEARS $100
3) THIRD OFFENSE WITHIN 5 YEARS $200
4) FOURTH OR MORE OFFENSES WITHIN 5 YEARS $400
B) CIVIL PENALTY POTENTIALLY DANGEROUS ANIMAL
1) FIRST OFFENSE WITHIN 5 YEARS $500
2) SECOND OFFENSE WITHIN 5 YEARS $1,000
3) THIRD OFFENSE WITHIN 5 YEARS $1,500
4) FOURTH OR MORE OFFENSES WITHIN 5 YEARS $2,000
C) ANNUAL LICENSE FEES
1) ANIMAL LICENSE, ONE YEAR, SPAYED/NEUTERED $15
2) ANIMAL LICENSE, THREE YEAR, SPAYED/NEUTERED $45
3) ANIMAL LICENSE, ONE YEAR, UNALTERED $55
4) ANIMAL LICENSE, THREE YEAR, UNALTERED $160
5) ANIMAL LICENSE, TAG REPLACEMENT $5
6) ANIMAL LICENSE, SENIOR TAG REPLACEMENT
7) 62+ years of age, responsible for the bill, at residence 90+ days,
income less than “very low income” of Section 8 limits based on
household size.
$3
8) KENNEL AND CATTERY $50
9) POTENTIALLY DANGEROUS OR DANGEROUS ANIMAL PERMIT $250
10) LATE FEE $10
11) DISCOUNTS TO LOW INCOME SENIOR CITIZENS (ALTERED,
SPAYED OR NEUTERED) $3
D) IMPOUND FEES
1) FIRST OFFENSE WITHIN 12 MONTS $35
2) SECOND OFFENSE WITHIN 12 MONTHS $50
3) THREE OR MORE WITHIN 12 MONTHS $100
4) BOARDING FEE (PER DAY) $10
5) VACCINATION FEE $15
BUILDING PERMITS
(PMC 3.35.030)
A) STATE BUILDING CODE COUNCIL
Charged on all Building Permits issued $4.50
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B) BUILDING
1) BUILDING PERMIT BASED ON IMPROVEMENT VALUE
$1,000 to $10,000 $50
$10,001 to $12,000 $195.25
$12,001 to $13,000 $209.25
$13,001 to $14,000 $237.25
$14,001 to $15,000 $251.25
$15,001 to $16,000 $265.25
$16,001 to $17,000 $279.25
$17,001 to $18,000 $293.25
$18,001 to $19,000 $307.25
$19,001 to $20,000 $321.25
$20,001 to $21,000 $335.25
$21,001 to $22,000 $349.25
$22,001 to $23,000 $363.25
$23,001 to $24,000 $377.25
$24,001 to $25,000 $391.25
$25,001 to $50,000 ($391.75 for the first $25,000 + $10.10 for
each addl $1,000, or fraction thereof)
Calculated based
on dollar amount
$50,001 to $100,000 ($643.75 for the first $50,000 + $7.00 for
each addl $1,000, or fraction thereof)
Calculated based
on dollar amount
$100,001 to $500,000 ($993.75 for the first $100,000 + $5.60 for each
addl $1,000, or fraction thereof)
Calculated based
on dollar amount
$500,001 to $1,000,000 ($3,233.75 for the first $500,000 + $4.75
for each addl $1,000, or fraction thereof)
Calculated based
on dollar amount
$1,000,001 and up ($5,608.75 for the first $1,000,000 + $3.65 for each
addl $1,000, or fraction thereof)
Calculated based
on dollar amount
2) PLAN REVIEW
Improvement value less than $10,000 No Fee
Improvement value greater than $10,000 65% of building
permit fee
3) FAST TRACK PLAN REVIEW 100% of building
permit fee
C) PLUMBING
1) MINIMUM PERMIT FEE $50
2) GAS APPLIANCE AND PIPING INSTALLATION PERMIT FEE $50
D) RESTROATION OF SURFACE BY CITY AND INSPECTION
RESTORATION + 1 YEAR OF MAINTENANCE Cost
E) TESTING NEW PIPING
307
EXPENSE TESTS AND INSPECTIONS Cost
F) FACTORY ASSEMBLED/MOBILE HOMES
PLACEMENT PERMIT $50
G) MOVING BUILDINGS
1) WITHOUT USE OF PUBLIC RIGHT-OF-WAY $25
2) WITH USE OF RIGHT OF WAY $100
3) INTO CITY LIMITS FROM OUTSIDE CITY LIMITS $100
4) FROM WITHIN CITY LIMIT TO OUTSIDE CITY LIMITS $50
H) MECHANICAL PERMIT
MINIMUM PERMIT FEE $500
I) FIRE SAFETY INSPECTIONS
1) INITIAL INSPECTION – All Moderate Hazard and High Hazard
inspections taking less than 2 hours’ inspection time. (Moderate
Hazard is billed in annual increments of $37.50 – High Hazard is
billed $75 annually.)
$75
2) HIGH HAZARD INSPECTIONS OF 2 HOURS OR MORE $150
3) RE-INSPECTION – First re-inspection is without a fee. $75
J) SIGNS
APPLICATION FEE $50
K) DEMOLITION PERMITS $50
L) STREET CUT – Including inspection of surfaces
UNPAVED SURFACES $10
RECREATION FACILITY RENTAL
For recreation facility rental fees, please contact Recreation at (509) 545-3456.
BUSINESS LICENSES
(PMC 3.35.050)
A) LICENSE BASE FEE $80
B) EMPLOYEE FEE – Per full-time equivalent $20
C) LATE PENALTY
RENTALS – Dwelling units, per license 20% of amt. due
D) RENTAL DWELLINGS – includes first unit (no maximum fee) $50
1) RESTORATION + 1 YEAR OF MAINTENANCE Cost
2) EACH ADDITIONAL UNIT $10
E) SPECIAL EVENTS
1) ATHLETIC, COMPETITIVE OR FESTIVAL $25
2) AUCTION SALES – FOR 3 DAYS $75
308
3) CARNIVALS AND CIRCUSES – FIRST DAY FEE $275
EACH AND EVERY DAY AFTER $125
4) CONCERT $25
5) DANCE HALL – WITHOUT LIQUOR $75
6) DANCE HALL – WITH LIQUOR $350
7) DEMONSTRATION $15
8) OUTDOOR MUSIC FESTIVAL $25
9) PARADE $15
10) PUBLIC DANCE $15
11) TEMPORARY SPECIAL SALES EVENT $40, first vendor
EACH ADDITIONAL VENDOR (MAXIMUM FOR EVENT, $500) $20
12) STREET AND INTERSECTION CLOSURE REVIEW FEE $50
F) SOLICITORS $150.00
G) PAWNSHOP $250
H) AMUSEMENT DEVICE DISTRIBUTOR $500
1) AMUSEMENT DEVICE USER – 1-6 MACHINES $50
2) AMUSEMENT DEVICE USER – 6+ MACHINES $100
I) ADULT ENTERTAINMENT FACILITY $700
1) ADULT ENTERTAINER $150
2) ADULT WAITPERSON $150
3) ADULT ENTERTAINMENT BUSINESS MANAGER $150
J) TAXICAB AND TRANSPORTATION NETWORK COMPANY LICENSING
1) ANNUAL FOR HIRE (TAXICAB/TNC) BUSINESS LICENSE
APPLICATION REVIEW AND BUSINESS LICENSE FEE IN THE
AMOUNT AS FOLLOWS:
a. COMPANIES EMPLOYING OR CONTRACTING WITH TEN
(10) OR FEWER DRIVERS $300
b. COMPANIES EMPLOYING OR CONTRACTING WITH
ELEVEN (11) TO FORTY (40) DRIVERS $700
c. COMPANIES EMPLOYING OR CONTRACTING WITH
FORTY-ONE (41) OR MORE DRIVERS $2,000
2) ANNUAL FOR-HIRE DRIVER BUSINESS LICENSE $40
3) PHOTOGRAPH (AS APPLICABLE) $5
4) FINGERPRINTS (AS APPLICABLE) $5
5) CRIMINAL HISTORY CHECK (AS APPLICABLE) $30
6) WSP/FBI CRIMINAL HISTORY CHECK $34.75
K) SIDEWALK SALES No Fee
309
L) MOBILE HOME PARK
INSPECTION FEE $20
M) YARD SALE PERMIT No Fee
YARD SALE SIGN VIOLATION $50
CEMETERY
(PMC 3.35.060)
A) CHARGE FOR LOTS EXCLUSIVE OF ENDOWMENT CARE
1) Baby $250
2) Adult and Juvenile $650
3) Urn $340
4) Urn (on existing grave) $170
B) CHARGE FOR LOTS EXCLUSIVE OF ENDOWMENT CARE
Niche Prices Posted at Cemetery As posted at
Cemetery
C) CHARGES FOR BURIALS, INURNMENT
1) Baby $450
2) Adult and Juvenile $725
3) Urn (burial) $275
4) Niche (inurnment) $275
D) CHARGES FOR DISINTERMENT:
1) Baby $450
2) Adult and Juvenile $725
3) Urn $275
4) Niche $275
E) CHARGES FOR ENDOWMENT CARE: 30% of cost
CODE ENFORCEMENT PROGRAM
(PMC 3.35.070)
A) PMC VIOLATIONS:
1) The maximum monetary penalty for each separate violation per day
or portion thereof to a maximum of $5,000). $500
2) The maximum daily penalty for violations per day per site for
infractions resulting from the Fire Safety Inspection Program. $50
3) Repeat violation Doubled daily
monetary 4) Repeat Violations resulting from the Fire Safety Inspection Program
(separate violations are aggregated and considered as one).
Maximum of
$200
310
5) Fire Safety Program violations scheduled for hearing before the Code Enforcement Board
shall not be assed penalties if resolved prior to the hearing.
STATE AND FEDERAL BACKGROUND INVESTIGATION CRIMINAL HISTORY CHECK
(PMC 3.35.080)
CRIMINAL HISTORY CHECK: $30
GOLF COURSE
(PMC 3.35.090)
Golf Cart Shed Rental per year $450
MISCELLANEOUS
(PMC 3.35.100)
A) Photocopy Fees – per copy $0.15
B) Returned Payment Fee $25
C) Late Payment Penalty $10
D) Phone & Collection Fee $10
E) Pre-Collection Fee $10
F) Collection Turnover Fee (charges, penalties & fees) 5%
G) Installment Plan Origination Fee ($10 min) 3%
H) Installment Plan Monthly Bill Fee $5
PLANNING PERMITS:
(PMC 3.35.110)
A) Plats and Subdivisions
1) Title 4 Appeals Actual Cost
2) Park Impact Fee, per unit plus 3.25% annual increase $450
3) Planned Unit Development $700
4) Long Plat (Preliminary Plat) $700
a) Additional per lot (not to exceed $950.00) $30
5) Final Plat Inspections and Plan Approval - Engineering Prevailing Rates
6) Short Plat Applications $700
7) Rezone (Zone Change) $700
8) Appeals from Planning Commission Decision $700
9) Impact Fee Deferral $250
10) Right of Way/Easement Vacation $300
11) Boundary Line Adjustment $50
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12) Zoning Determination $75
13) Special/Conditional Use permit $500
B) Hearing Examiner:
1) Hearings and Variance $700
2) Copy of Hearing Examiner Review Cost
C) Development
1) Binding Site Plan $200
2) Binding Site Plan Revision $200
3) Comprehensive Plan Amendment $700
4) Environmental Checklists and Determination $75
5) Appeals of Environmental Determination $200
6) Environmental Impact Statements Cost
POLICE
(PMC 3.35.120)
A) Concealed Weapon Permit
1) Application $36
2) F.B.I. Fingerprints $24
3) Renewal Application $32
4) Late Renewal Application $42
5) Replacement Fee $10
B) Vehicle Impounds
1) Administration Hearing $50
2) Appeal of Hearing Examiner Decision $43
RECREATION PROGRAMS
(PMC 3.35.130)
The City Manager, or designee, is hereby authorized to set park and recreation program charges
based upon:
A) The operational costs and demands of each program.
B) The benefit to the community for such programs at less than actual costs.
C) The program fees and charges for similar programs
D) Recreation market treads.
STREETS
(PMC 3.35.140)
A) Paved Street Replacement $100
Additional Square Yard Fee $25
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UTILITIES BILLING
(PMC 3.35.150)
A) Application Fee
1) Service To New Connection $15
2) Service To Existing Connection $15
A) Utility Deposit Water Consumption Factor $75
B) Disconnect Collection Fee $50
C) Field Service
1) Field Service Fee $15
2) After Hours Fee $75
3) After Hours Fee/Collection $25
D) Unauthorized Reconnect Penalty $50
E) Late Penalty Fee $10
F) Collection Notification Fee $10
G) Utility Lien Search Fee $30
H) Meter Test (Accuracy Test of Meter) $60
I) Fire Line – Per Month $8
J) Meter Repair ($100.00 Plus Time/Material) $100
K) Sewer Tap and Inspection (In/Out City) $75
L) Water Tap Application Fee (Each) $150
WATER USE FEES
(PMC 3.35.160)
A) Inside City:
1) Consumption – per 100 cubic foot $.088
2) Bulk – per 1000 gallons $1.45
B) Residential – single family base fees:
1) 3/4 and 5/8 inch – per month $20.55
2) 1 inch per month $30.81
3) Outside City; effective 11/1/02
Sr. Citizen/Low Income: 90% surcharge
4) 3/4 and 5/8 inch – per month $6.83
5) 1 inch – per month $10.30
6) Outside City; effective 11/1/02 90% surcharge
C) Commercial – multi-family, irrigation, commercial base fees:
1) ¾ inch – per month $28.97
2) 1 inch – per month $42.37
313
3) 1-1/2 inch per month $81.60
4) 2 inch – per month $130.86
5) 3 inch – per month $178.74
6) 4 inch – per month $257.54
7) 6 inch – per month $402.01
8) 8 inch – per month $557.10
9) Outside City; effective 11/1/02 90% surcharge
D) Fire Hydrant Meter Rental:
1) Refundable Deposit – As determined by Finance Manager Not to exceed
110% of Cost
2) Non-refundable Removal Fee $30
3) Monthly Base Rental Fee $62
4) Late Payment and Non Returning Meter after 48 hrs (per day) $50
5) Hydrant Rental – outside Corporate limits per year $20
E) Charges for Water Meters and Services
1) Meter and service costs equal to average cost to City based on prior
year
2) Move Meter for Owner Cost + 15%
3) Change Meter Size Cost + 15%
F) Water System Capitol Expansion/Replacement Charges
1) Inside City Limits:
a) 3/4 inch meter $360
b) 1 inch meter $601
c) 1-1/2 inch meter $1,198
d) 2 inch meter $1,918
e) 3 inch meter $3,599
f) 4 inch meter $5,999
g) 6 inch meter $11,995
h) 8 inch meter $19,192
i) 10 inch meter $27,591
2) Outside City Limits:
a) ¾ - 10” meter 90% surcharge
G) FRONT FOOTAGE (per ft.):
1) Residential:
In & Out City Limits $20
2) Commercial:
In & Out City Limits $25
H) SQUARE FOOTAGE (per sq. ft.):
314
1) Residential:
In & Out City Limits $0.0388
2) Commercial:
In & Out City Limits $0.0426
I) WATER RIGHTS ACQUISITION FEE – (per acre foot) $1,725
1) Base Water Rights Acquisition Fee – per Residential Unit ($1,725 per
acre foot x potable use factor .30) $517.50
2) Potable Water Irrigation Fee ( no irrigation water
available)
Equal to 50% of the
area of the lot or
parcel to be served
expressed in acres
or portion of acres
x 3.5 acre feet of
water x $1,725 (per
acre foot) $1,000
3) Water Rights Transfer Fee $1,000
SEWER USE FEES
(PMC 3.35.170)
Residential and Commercial – Base Fee:
A) Residential:
1) 1-4 units – per month $35.38
a) 5 and over – per month $28.53
b) Outside City 50% surcharge
c) Consumption none
2) Sr. Citizen/Low Income
a) Single Dwelling Unit $11.84
b) Outside City 50% surcharge
B) Commercial:
3) Base Fee: per month $47.57
4) Consumption – per 100 cubic feet over 1000 cubic feet $1.85
C) Hotel/Motel:
1) Base Fee: per unit/per month $7.50
2) Consumption – per 100 cubic feet over 1000 cubic feet $1.85
3) Outside City 50% surcharge
D) Sewer Stub-out Connection Fee $4,000
E) Capital Expansion
Residential:
1) Inside City – Homes (per unit) $1,288
2) Outside City – Homes (per unit) 50% surcharge
Commercial:
1) Inside City – Hotel/Motel (per unit) $524
2) Inside City:
315
a) 3/4 inch meter $1,288
b) 1 inch meter $1,936
c) 1-1/2 inch meter $4,517
d) 2 inch meter $7,097
e) 3 inch meter $13,550
f) 4 inch meter $21,291
g) 6 inch meter $43,226
h) 8 inch meter $69,032
i) 10 inch meter $98,927
3) Outside City 3/4 - 10” Meter 50% surcharge
F) Front Footage (per ft.):
Residential: In & Out City Limits $25
Commercial: In & Out City Limits $25
G) Square Footage (per sq. ft.)
Residential: In & Out City Limits $0.0468
Commercial: In & Out City Limits $0.0468
PUBLIC WORKS AGREEMENTS AND INSPECTIONS
(PMC 3.35.180)
A) Developer Reimbursement Agreements (Latecomer’s) – Application Fee $100
B) Developer Reimbursement Agreements – Segregation $30
C) Cost Recovery of Engineering Staff Time
Engineering Svcs Minimum Fee: $90 first hour;
$60/hr. thereafter plus actual cost for legal
recording and other incurred costs.
D) Developer Reimbursement Agreements – Collection Administration Fee $100
E) Water Crews on Contractor Site - (after pt visit) (per hour) $160
F) Sewer Crews on Contractor Site - (after pt visit) (per hour) $160
G) Public Works Construction Development Inspection Minimum Fee: $90 for first
hour: $60/hr. thereafter
STORMWATER CONSTRUCTION
(PMC 3.35.190)
A) Permit Fee $25
STORMWATER UTILITY
(PMC 3.35.200)
A) Residential:
316
1) Single Family Residential (unit) $6.52
2) Multi-Family Residential (per unit) $3.26
3) Apartments (per unit) $3.26
4) Undeveloped Parcel (per month) No fee
5) Vacant building (per month) $6.52
B) Industrial/Commercial:
1) Parking for 0-5 vehicles (per month) $6.52
2) Parking for 6-10 vehicles (per month) $13.05
3) Parking for 11-15 vehicles (per month) $26.09
4) Parking for 16 plus vehicles (per month) $32.62
5) Additional Charges – property runoff to City system ($1.39 Min) per
acre $128.68
6) State highway right-of-way (WSDOT) ($.84 Min) per acre $31.22
PROCESS WATER REUSE FACILITY CHARGES
(PMC 3.35.210)
A) Base O&M Charges – Minimum Annual Charge Per User $12,000
Customized O&M Charges Overage Rate
Volume/Hydraulic $800/MG
BOD $0.40/lb.
TSS $0.01/lb.
TN $0.90/lb.
B) Capital Charges – Minimum Annual Charge Per User $12,000
C) Billing Procedure:
1) Septic Tank Waste $.24/gal.
2) Septic Tank Waste (Discharged September- February) $1.44/gal.
IRRIGATION WATER UTILITY
(PMC 3.35.220)
Irrigation Water service; monthly rate, during irrigation season:
1) Base Rate, per unit, for single family residential properties $31.65
2) Base rate, per unit, for non-single family residential property $31.65
3) Per irrigation unit $9.89
4) Per irrigation ace (public parks, playgrounds and open spaces) $92.28
A) Unauthorized turn-on (any repair cost additional) $57.96
B) Disconnect/Connect Service due to violation $57.96
C) Annual System Availability Fee $102.02
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TRANSPORTATION IMPACT FEES
(PMC 3.35.230)
A) Residential Developments $709
B) Multi-Family Units $435
C) Commercial $43.00 per daily
vehicle trip
SCHOOL IMPACT FEES
(PMC 3.35.240)
A) Single Family Residence $4,700
B) Multi-Family Residence $4,525
PARK IMPACT FEES
(PMC 3.35.250)
A) Single Family Dwelling $1,300
B) Multi-Family Dwelling $1,300
C) All Other Dwelling Units $1,300
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Salary Schedules
319
320
321
322
323
324
Statistics
325
326
327
328
329
330
ACKNOWLEDGEMENT
We acknowledge the following employees for their hard work and dedication in creating the City of
Pasco 2021-2022 Adopted Biennial Budget. Each member of this team has made a significant
contribution to the success of this project and their efforts are greatly appreciated.
Precilla Andaya
Administrative Assistant
Darcy Buckley
Finance Manager
Karen Conn
Staff Accountant
Griselda Garcia
Lead Accountant
Angela Pashon
Senior Management Analyst
Brian Quinn
Staff Accountant
Richa Sigdel
Finance Director