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The Parks Fund Capital Improvement Plan includes construction of restroom facilities at <br />Ryan Thompson Park, as well as the design and construction of parking and restroom <br />facilities at the Manastash Trailhead. <br />The Parks Fund generates limited ongoing revenue and does not have the financial <br />capacity to undertake these projects without supplemental or outside funding. <br />113 Parks and Rec Projects <br />2026 <br />Thompson Park Restroom <br />$70K <br />Manastash Trailhead Parking <br />W5K <br />Yakima River Access <br />$75K <br />Other <br />$31K <br />Total <br />S661K <br />FISCAL IMPACT: <br />2025 <br />2028 <br />2027 <br />2028 <br />2029 <br />2030 <br />Revenue (sr GraMh) <br />FAT 1 Fbvenue <br />1,682,576 <br />1, 750, 000 <br />1,855,040 <br />1,947,792 <br />2,045,182 <br />2,147,441 <br />FEET2Fbvenue <br />1,682,576 <br />1,750,000 <br />1,855,040 <br />1,947,792 <br />2,045,182 <br />2,147,441 <br />3,365,152 <br />3,500,000 <br />3,71Q080 <br />3,895,584 <br />4,090,363 <br />4,294,882 <br />Expense <br />Fbad <br />841,288 <br />Parks <br />841,288 <br />1,750,000 <br />Jai Bond#1 <br />395,211 <br />394,469 <br />421,612 <br />394,679 <br />391,448 <br />392,354 <br />Jai I Bond #2 <br />86,053 <br />83,583 <br />86,131 <br />83,603 <br />84,094 <br />82,547 <br />BDCSAR <br />2,041,000 <br />Grandstands <br />475,000 <br />475,000 <br />475,000 <br />475,000 <br />475,000 <br />Transfer Etati on <br />214,340 <br />482,479 <br />503,766 <br />498,102 <br />492,438 <br />486,774 <br />Total <br />4,419,180 <br />3,185,630 <br />1,486,509 <br />1,451,384 <br />1,442,980 <br />1,436,675 <br />NET <br />(1,054,028) <br />314,470 <br />2,223,571 <br />2,444,201 <br />2,647,383 <br />2,85%207 <br />Rind Balance: <br />6,009,505 <br />6,323,975 <br />8,547,546 <br />10,991,747 <br />13,639,130 <br />16,497,337 <br />The commitments associated with REET II revenues are highlighted in salmon. As <br />shown, there are minimal ongoing obligations tied to this revenue source. <br />This presents a significant opportunity for the County to strategically allocate these <br />resources in a manner that maximizes their long-term impact. The recent loosening of <br />restrictions on REET II funds provides added flexibility and should be leveraged to <br />achieve the greatest overall benefit to the County. <br />ATTACHMENTS: <br />• Facilities Evaluation Summary <br />Legal consultation? No <br />Finance consulted? Yes <br />Page 3 of 3 <br />Auditor "Study Session Staff Report", 02/19/2026 <br />