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Adopted Budget
January 1 -December 31, 2005
November 9, 2004
CITY OF SPOKA.NT VALLEY - 2005 BUDGET
Table of Contents
Budget Message
Councilmembers & Staff
Budget Introduction
City Manager Budget Message
Budget Guide
About the Budget & the Budget Process
Spokane Valley Budget Policies
Basis of Accounting and Budgeting
Explanation of Revenue Sources
Budget Summary
Revenue Assumptions
Expenditure Assumptions
Budget Summary
Revenues by Type
General Fund Revenue Sources Chart
City-Wide Revenue Sources Chart
Detail Revenues by Type
Expenditures by Department
General Fund Expenditures by Department by Type
General Fund Expenditures by Department Chart
General fund Expenditures by Type Chart
Expenditures
General Fund:
Legislative Branch
Executive & I .gislative Support
Public Safety
Contract Expenditures Chart
Operations & Administrative Services
Public Works
Planning & Community Development
Library
Parks & Recreation
General Government
All Other Funds:
Street Fund
Arterial Street Fund
Trails & Paths Fund
Hotel/Motel Fund
Debt Service Funds
Capital Projects & Special Capital Projects Funds
1
2
5
12
15
16
18
22
23
24
25
26
27
28
30
31
32
33
34
36
38
40
41
45
47
50
51
57
58
59
59
60
61
62
CITY OF SPOKANE VALLEY - 2005 BUDGET
Table of Contents
Street Capital Projects Fund
63
Mirabeau Point Capital Project Fund
64
Street Bond Fund
64
Capital Grants Fund
65
Barker Bridge - Fed Grant Fund
65
Stormwater Management Fund
66
Equipment Rental & Replacement Fund
67
Risk Management Fund
68
City Profile & Other Budget Information
General Fund Capital Expenditures
69
All Other Funds Capital Expenditures
70
Position Listing by Department
71
Full Time Equivalent Count by Year
72
2004 Workforce Comparison
73
Community Profile and History
74
Budget Ordinance
78
Glossary
81
7
I
CITY OF SPOKANE VALLEY
City Council Members
Michael DeVleming, Mayor
Position #3
Steve Taylor
Position #2
Richard Munson
Position #5
Dick Denenny
Position #7
Diana Wilhite, Deputy Mayor
Position #1
Cary Schimmels
Position #4
Alike Flanigan
Position #6
Staff
David Mercier, City Manager
Dina Regor, Deputy City Manager
Ken Thompson, Finance & Administrative Services Director
Marina Sukup, Community Development Director
Mike Jackson, Parks & Recreation Director
Neil Kersten, Public Works Director
Cary Driskell, Deputy City Attorney
Tom Scholtens, Building Official
Chris Bainbridge, City Clerk
~1
City of Spokane Valley
Introduction of the FY 2005 Preliminary Budget
Prepared By David Mercier, City Manager
September 14, 2004
A. It is my pleasure to submit a "balanced " preliminary budget for Council
consideration. This budget proposal acknowledges thefiscal constraints of the City and
concentrates on sustaining core program responsibilities, consistent with direction from
the City Council.
B. Again this year, the City Council Finance Committee has worked closely with
administrative steff in examining and understanding the budget construction process, the
cost control methods applied to the emerging budget, and the financial data upon which
the budget is based.
C. As prescribed by City Council, the six (6) specific goals for Council and staff
focus and accomplishment in 2005 are:
Adopt Spokane Valley's First Comprehensive Plan in compliance with the
requirements of the Growth Management Act, including an accepted vision
statement, documentation of land use goals in support of that vision and
identification of significant transportation system goals linked to implementation
of the Plan.
• Fnact a Uniform Development Code that collates all of the City development
related regulations into a single, understandable reference that streamlines the
permitting process and facilitates customer service and business development.
• Recompose the Five-Year Financial Forecast into a Six-Year Strategic
Financial Plan that forecasts revenues and expenses; identifies fiscal constraints;
and, formulates for Council consideration a budget-balancing plan that proposes
necessary service reductions or increased revenues or a combination thereof.
Advance the Interests of Spokane Valley through Effective External
Relations such as building a constructive relationship with the newly-composed
Board of County Commissioners; participating as full members of regional and
statewide boards and Commissions whose work affects the quality of life in the
community, and by advocating city issues with neighboring jurisdictions,
municipal organizations, the Legislature and Congress.
Collaborate with Wastewater Dischargers and Regulatory Agencies in
analyzing data related to system acquisition options and in pursuit of interim
and long-term resolutions to water quality and wastewater treatment capacity
concerns so that economic development and natural resources continue to support
the vitality of the region.
2
- Establish a formal city-wide customer service program with emphasis on
timely response, a user-friendly atmosphere, and an attitude of facilitation and
accommodation within the bounds of responsibility, integrity, and financial
capability of the City, including organizational and job description documents
while pursuing "best practices" in customer service.
D. Conservative fiscal policies geared toward the attainment of long-term financial
health for the City are recommended for adoption in the Final Budget. Meeting the
targets established by these fiscal policies require a commitment to fund only those levels
of service that arefiscally .sustainable.
E. This Preliminary Budget adheres to the fiscally responsible principles established
last year. Several measures worthy of comment are:
- 1. The utilization of conservative revenue projections and realistic expenditure
forecasts in the construction of this budget proposal-guarding against fiscal
j disappointments.
2. The constraint of programmatic growth-no new programs.
3. The commitment to fully pay-off the interfund loan used to defray start-up costs
j and thus end the year with a modest positive fund balance-moving out of the red
and into the black.
4. The maintenance of a CenterPlace Operating Reserve that will function as a hedge
r against any lag in the receipt of state funding upon which repayment of
construction bonds are dependent-no delay in receipts to date.
5. The funding of a $500,000 Operating Contingency that will serve as the City's
first line of defense against unforeseen expenses.
F. Several positive fiscal indicators are reflected in the proposed Preliminary
Budget. They include:
I . Increases in sales tax receipts apparently due to improved use of the correct
Spokane Valley 113213 geo- code by local businesses filing reports with the
Washington State Department of Revenue.
2. Continued leveraging of state and federal funds to reduce the cost of local capital
improvements borne by city residents.
3. Closely controlling the number of new employees hired. Total direct employment
funded in FY 2005 is 52.2 full time equivalent positions versus 46.95 in 2004-a
change of only 5.25 FTE's. Two positions are related to the new CenterPlace
Community Building due for completion in 2005. Two positions are needed to
replace the Stormwater Management Utility work formerly provided by the
County as a contract service. The other one and a fraction positions relate to
capital project grant solicitation, design and monitoring.
G. Ae remaining action steps toward adoption of the budget include:
1.
October 5:
Departmental highlights and work program presentations.
2.
October 12:
Public hearing to take citi7xn comment on the 2005 proposed
budget.
3.
October 12:
First reading of the Proposed Property Tax Levying Ordinance.
4.
October 12:
Budget discussions and focus on the Street Fund.
5.
October 19:
Continued general budget discussions.
6.
October 26:
A final public hearing on the proposed budget.
7.
October 26:
Second reading of the Proposed Property Tax Levying Ordinance
8.
October 26:
Adoption of the Proposed Fee Resolution.
9.
October 26:
First reading of the Proposed 2005 Budget Ordinance.
10. November 9: Second reading of the Proposed 2005 Budget Ordinance
11. November 9: Adoption of the FY 2005 Budget. _
H. As a budget adoption follow-up activity, a City Council-Staff Retreat is scheduled
for February 12, 2005 at which time an updated.five year financial forecast will be _
reviewed
L The FY2005 budget process begins in March with a targeted adoption date in
mind ofiVovember 8, 2005.
4
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City Manager's Budget Message
Preliminary Annual Budget For
Fiscal Year 1005
Dear Citizens, Mayor and City Council of Spokane Valley:
It is my pleasure to present the budget document for the fiscal year of 2005, which repmsents
the combined efforts of the City Council, staff and citizens.
Budget Highlights
The 2005 budget continues to recognize the dynamic and changing environment within which
the City must operate. The budget process has been used to reinforce the City's commitment to
delivering its core services, and the budget document was built around funding a set of
services and investments that are consistent with that core mission. A summary of key budget
highlights for the Council and community's review is as follows:
Revenue: Little Growth: Revenues for the 2005 fiscal year arc conservatively estimated to
grow at just I% until the economic rebound occurring elsewhere becomes evident
in our region. Unlike the pre-incorporation revenue assumptions, these budget
projections reflect conservative growth, consistent with recent trends.
Expense: Moderate Growth in Current Operational Expenses: Investing in the necessary
core services identified by the Council wul community creates baseline costs that
are currently growing at a higher rate than tar revenues. Even with a remarkably
small internal staff, credible programming requires an investment in basic
capacity to operate. Threshold personnel costs, the price of operating supplies and
charges for contract services are escalating at a compound rate approximating 6°/a
to Wa annually. For example, the Legislature is expected to refinance the cost of
the public employee retirement system by charging employers an additional 4%
contribution.
Capital
Investnttnts: Crood Deal for City: The best financial news is the fabulous rate of return the
City rralims on its investments in capital impmvements-roads, bridges and
parries--that accommodate the needs of the community. The capital construction
program totals $[0,303 551 of which the City contributes $1,763.551 or rust
17.1%.
Street Fund: Trouble Brewing: This fund derives its revenues from an allocation of the state
gas tax currcntly amounting to only about $1.2 million, when about $3.8 million is
needed to pay for street maintenance activities like snow plowing, pothole repair,
resurfacing eroded lanes, sweeping, weed control, street lighting, traffic signals and
state roads and a variety of other repairs. Spokane County budgeted about $3.1
million for just a portion of those services prior to incorporation. A new work
order system has been implemented in an effort to reduce maintenance services
expenses by better targeting work assignments and priorities. The problem facing
Spokane Valley for the foreseeable future will be closing that gap between street
related revenues and costs. Clearly, reduced expenditures would result in
noticeable differences in the conditions of local streets.
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The Currant Fiscal Year in Review
200
It has been a challenging yet successful year for Spokane Valley. Initiating a new City is a high
civic privilege filled with high demands and activity. The City Council initiated a broad and
inclusive public involvement process to develop a twenty (20) year Comprehensive Plan that will
serve as the foundation of vision, values and mission which will guide the community in reaching
its potential. The absence of prior history as a city requires us all to continuously design, build
and evaluate public policies, services and spending plans. 'Me learning curve is steep, the
workload plentiful and the satisfaction of effort rewarding. Despite the demands created by these
changing dynamics, the City achieved substantial progress in meeting the 2004 budget goals this
year.
Progress in Atlainment of the six (h) Major Coals of 2004:
F.xperrment whh a illanaPed Competition Program designed to identify alternative
service providers at more economical rates than accorded by current service providers.
With City Council approval, staff researched the methods used to implement managed competition
elsewhere and recommended that pilot projects he launched seeking competitive bids from
providers of library and park maintenance services. Proposals are due back in early fall.
Initiate the De►ylopment ofSpohane Valler's f7rc, l Comprehensive Plan which will create the
C'ih,'.s long-term vision and link transparlation system improvements to land use goals in support of
dust vision The City Council and Planning Commission held several joint sessions to initiate
brainstorming about the future of the new City. They created a draft vision statement that creates
the broad statement of purpose to be pursued in developing a Comprehensive Plan: OA community of
opportunity where individuals and families
can grow and play and businesses will
flourish and prosper." Subsequently, a
scientifically valid survey of community
attitudes and perceptions was
commissioned and the results shared with
the community. Five (5) well attended
neighborhood meetings were held around
the City and citizens energetically
participated in exercises designed to solicit
their opinions about a broad range of
community wide and neighborhood issues.
Staff prepared numerous draft documents to
stimulate policy discussions about the
fundamental issues facing the community.
Condtruously Itwrove Otyrall Comtmuniaation between government and its citizens between staff
and Council. among staff, and between
Councilmembers. The City's official website was i
designed and made available online for ease of W i
information sharing between citizens and their City
Hall. The City Council and staff engaged in six (6) -
Conversations with the Community which provide a
comfortable Town Meeting atmosphere at various
locations so that citizens could talk about city matters N....-r..~. r
that interest them. Outreach to the youth in our
community was made through a series of "Pizza with
the Mayor" conversations in local schools where
students and Councilmembers met and discussed
issues of importance to students. As a result, a
Student Advisory Council was formed to contribute energy and ideas to the development of
Spokane Valley. City Council and staff held two retreats that were open to the public to review and
adopt work plans for each city department that outlines the major tasks to be accomplished during
the year.
Develop a Five-Year Straterk Financial Plan that forecasts revenues and expenses as well as
identifies funding and_financial challenges and options. The City faces many complex issues which
require multi-year projects and programs to effectively address them. A five-year financial forecast
of the City's financial health was made to create a snapshot of our long-term fiscal situation so that
today's budget choices are not made without awareness of the financial trends that affect the
sustained affordability of public services. The forecast has served as a useful tool to evaluate
spending priorities.
DetWop and Strenwhen External Relations to advance the, interests of.Spokane Vallev through
interaction and advocacy with neighboring jurisdictions, the state legislature, funding boards and
commissions, the congressional delegation and statewide and national municipal organizations.
Councilmembers have readily assumed additional responsibilities when they agreed to provide
Spokane Valley representation on twenty-seven (27) regional boards and commissions whose
activities affect the quality of life in our community. Both Council and staff have initiated contact
with their counterparts locally, statewide and nationally about the issues that matter most to
Spokane Valley.
Develop an Approach for Lane-Term Wastewater Services including the evaluation of a regional
system option. An immense amount of time and talent has been applied in researching potentially
workable interim and long-term solutions to wastewater treatment problems in order to provide for
continued growth and economic development in the legion. There are major capacity limitations,
natural resource protection concerns and regulatory hurdles to overcome that require an
extraordinary willingness and necessity to collaborate with people of diverse opinions about how
best to proceed. City representatives have participated extensively in sorting through a variety of
complex choices and restrictions that defy simple solutions. That work continues.
The Budget Proposal for 2005
Balanced Budget Proposed:
The 2005 budget is in balance; expenses have been limited to known or reasonably predictable
revenues. The General Fund does not register a positive fund balance because the start-up intertund
loan of $3.69 million required to fund the first year of city operations has not been completely
repaid. However, this budget proposal is calibrated to continue paying down this loan amount at an
accelerated rate. In pursuit of that outcome, special attention was given to limiting the growth in
new programs and financial commitments while city revenue and expenditure patterns stabilize.
This approach allows available resources to be put toward sustaining serv ices consistent with
Council's priorities for 2005 and beyond.
x
The City of Spokane Valley growth rate was a modest 2.3%. One of' the many
fiscal realities we must contend with, is the realization that sufficient revenues
are not available for use in defraying the costs associated with adding and
maintaining basic infrastructure and programs. Therefore, proposed increases
in expenditures for ongoing operations continue to be made with caution,
relying on the City's five-year financial forecast that indicates significant
sustainability challenges for the foreseeable future.
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Department Achievements: Each of the City's departments undertook an aggressive work program
in 2004. Ilse budget document contains descriptions of their accomplishments for the year and their
goals for next year. I invite residents to take a few minutes to acquaint themselves with the efforts
made by municipal employees on their behalf.
Multiple positions needed to address demands of a City of 83,950 people:
As we moved through the formative stage of incorporation, this City has taken a conservative
approach to adding new City staff. A-2004 survey of 31 full service and contract Washington cities
with populations greater than 30,000 revealed an average count of 862 full-time employees and 51
part-time employees. By comparison, Spokane Valley contracted for many services and employed
just 47 full-time and 4 part-time employees- (Please see the attached 2004 Work Force
Comparison.) Although significant staff increases are warranted, the conservative approach
followed in formulating the 2005 preliminary budget, which affords the addition of five point two
five (5.25) full-time equivalent positions spread across two departments.
Parks. Two positions arc proposed to stafTCenterPlace, the new community building now under
construction at Mirabcau Point and fully financed through state revenues and donations.
Occupancy is anticipated next summer and a maintenance worker and administrative assistant are
needed to operate the facility for the community.
Public Works. Three point two five
positions are proposed for addition to
the public works department in the
Engineering division. A project
engineer is needed to keep up with the
demand for rehabilitation of roads,
bridges and new facilities added to the
system from new development and the
City's capital program. The addition in
I•:ngincering will allow for a
substantial amount of the design and
monitoring work that is currently
contracted to outside vendors to be
completed in-house thereby assuring
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the City can meet its responsibilities in
a timely manner as mandated by customer needy and relevant state and federal laws.
Lastly, an engineer and one technician will be brought "in-house" because Spokane County has
advised the City that it no longer has the sWIT to provide stormwater facility management and
construction as a contracted service as they had in 2004. So the funding used to pay for the contract
services will be redirected to pay for the new City personnel who perform the stormwater functions.
Goo! Statement 2005:
The Principal 2005 Budget Goab
The 2005 budget reflects the dispatch of resounm consistent with the Council's core service
priorities for the last, the eurnent and future budget cycles-The fallowing list reflects the broad
serv ice goals affecting core services for the City.
Adopt Spokane Vulley's First Comprehensive Plan in compliance with the requirements of the
Growth Management Act, including an accepted vision statement, documentation of land use goals
in support of that vision, and identification of significant transportation system goals linked to
implementation of the Ilan.
Easier a I'niform Development Code that collates all of the City development related regulations
into a single, undcr_ tandable refcrenee that streamlines the permitting process and facilitates
customer service and business development.
Recompose the Five-Year Financial Formaxt into a Six-Year Strategic Financial i'lun that
forecasts revenues and cxpensm idcntifias fiscal constraints: and formulates for Council
consideration a budget-balancing plan that proposes necessary service reductions or increased
revenues, or a combination thereof.
Advance the laterests of Spokane Valley through Effective Fiternal Relations
such as building a constructive relationship with the newly-composed Board of County
Commissioners: participating as full members of regional and statewide boards and
Commissions whosc work affects the quality of life in the community, and by advocating
city issues with neighboring jurisdictions. municipal organi7wions, the Legislature and
Congress.
Collaborate wills Wastewater Dischargers and Regulatory Akenciaw la Analyzing DI
Related to System AcquiNition Options and in pursuit of interim and long-term resolutions
water quality and wastewater treatment capacity concerns, so that economic development r
natural resources continuc to support the vitality of the region.
Establish a formal city-wide costumer service program with emphasis on timely response, a
burr-friendly atmosphere, and an altitude of facilitation seed accommcxfation within the bounds of
responsibility, integrity, and financial capability of the City, including organinstional and jab
description documents while pursuing "best practices" in customer service.-
Aeknowletlgment!v:
In closing, it has been a pleasure to work with the Council and individual City departments to usher
this preliminary budget in its earliest stages. 1 look forward to working with the City's team over
the coming year to deliver to the citizens of Spokane Valley the services it funds. I also offer my
continued appreciation to the citizens of Spokane Valley, the Mayor and City Council, the
departments, and all those individual staff members who have made it possible for the City to travel
this early road of success, sampling its potential and working toward a bright future. Everyone
! involved continues to give generously of their time and energy during this period of rapid formation
of community identity and programs, and has risen to the challenges it has presented. Thanks also
for the patience and feedback from the many citizens who have shown interest or volunteered their
time in activities to improve the quality of life in Spokane Valley.
Respectfully,
r David Mercier, City Manager
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11707 ESprague Ave Suite 106 ♦ Spokane Valley WA 99206
509.921.1000 ♦ Fax: 509.921.1008 ♦ cityhatt@spokanevattey.org
TO: David Mercier, City Manager and Members of Council
FROM: Ken Thompson, Finance & Administrative Services Director
DATE: September I, 2004
suBj cr: About the Budget and the Budget Process
The budget includes the financial planning and legal authority to obligate public funds.
Additionally, the budget provides significant policy direction by the City Council to the
staff and community. As a result, the City Council, staff and public are involved in
establishing the budget for the City of Spokane Valley.
The budget provides four functions:
1. A Policy Document
The budget functions as a policy document in that the decisions made within the budget
will reflect the general principles or plans that guide the actions taken for the future. As a
policy document, the budget makes specific attempts to link desired goals and policy
direction to the actual day-to-day activities of"the City staff.
2. An Operational Guide
The budget of the City reflects its operation. Activities of each City function and
organization have been planned, debated, formalized, and described in the following
sections. This process will help to maintain an understanding of the various operations of
the City and how they relate to each other and to the attainment of the policy issues and
goals of the City Council.
3. A Link with the General Public
The budget provides a unique opportunity to allow and encourage public review of City
operations. The budget describes the activities of the City, the reason or cause for those
activities, future implications, and the direct relationship to the citizenry.
4. A Legally Required Financial Plannin g Tool
The budget is a financial planning tool, which has been its most traditional use. In this
light, preparing and adopting a budget is a State law requirement of all cities as stated in
Title 35A of the Revised Code of Washington (RCW). The budget must be adopted as a
balanced budget and must be in place prior to the beginning of the City's fiscal year. The
budget is the legal authority to expend public moneys and controls those expenditures by
limiting the amount of the appropriation at the fund level. The revenues of the City are
12
estimated, along with available cash carry-forward, to indicate funds available. The
budget takes into account unforeseen contingencies and provides for the need for periodic
adjustments.
Year 2005 Budget Process
The City of Spokane Valley operates on a calendar year basis. It utilizes an incremental
budgeting approach that assumes, for most functions of government, that the current
year's budget is indicative of the base required for the following year. Any increases are
incremental and based on need defined by the organization's budget policies, emerging
issues, Council goals, and available resources.
The formal budget planning begins in the Spring with discussions between the City
Manager and City Council during a mid-year retreat. Following the retreat, the City
Manager and the Department Directors prepare the preliminary budget based upon the
City Council priorities. The City Council reviews the preliminary budget beginning in
September.
In June, departments prepare requests for new staff, programs, or significant increases to
their current year budget that will address emerging issues and other operational needs.
In their requests, the departments identify the problem that they are trying to address, the
recommended solution, implementation plan, projected cost and expected outcomes. The
Finance Department and City Manager conduct an analysis of the departmental base
budgets and the revenue outlook for the coming year to determine the availability of
funds for any new initiatives. During June and July, the departments also develop their
base budgets. These budget requests are submitted to the Finance Department by the
middle of July.
In early August, the City Manager reviews each department's budget requests and
develops a preliminary budget recommendation.
As mandated by RCW 35A.33.135, the first requirement is that the City Manager submit
estimated revenues and expenditures to the City Council on or before the first Monday in
t_ October. The preliminary budget is presented to the City Council in late September or
early October. Public hearings are held to obtain taxpayers' comments, and revisions as
' applicable, are made. The Council makes its adjustments to the preliminary budget and
adopts by ordinance a final balanced budget no later than December 31. The final
operating budget as adopted is published, distributed, and made available to the public
during the first three months of the following year.
After the budget is adopted, the City enters a budget implementation and monitoring
stage. Throughout the year, expenditures are monitored by the Finance Department and
i_ department directors to ensure that funds are within the approved budget. Finance
provides financial updates to the City Council to keep them current with the City's
financial condition. Any budget amendments made during the year are adopted by City
Council ordinance.
13
The City Manager is authorized to transfer budgeted amounts within a fund; however,
any revisions that alter the total expenditures of a fund, or that affect the number of
authorized employee positions, salary ranges or other conditions of employment must be
approved by the City Council.
When the City Council determines that it is in the best interest of the City to increase or
decrease the appropriation for a particular fund, it may do so by ordinance approved by
one more than the majority after holding one public hearing.
Significant Changes to the 2005 Budget
A review of the 2005 preliminary budget reveals the following significant changes:
Revenues
1. Sales tax receipts have been increased $1,080,000 reflecting more accurate
coding by retailers of sales locations and growth in retail sales of 3+%. Also,
$600,000 of this increase is based on the voter approved sales tax increase of
.I% for criminal justice purposes.
2. A vibrant construction industry has fueled an increase of $154,000 in
estimated building permits and planning fees.
3. Fine receipts have been increased $200,000 reflecting a greater backlog of
citations.
4. Recreational program revenues have been reduced because the city council
prefers not to compete with organizations offering similar activities.
Expenditures
1. CenterPlace at Mirabcau Point, a regional activity center, will open during the
summer of 2005. Operating costs of $321,000 have been included in the
budget.
2. Construction costs on CenterPlace at Mirabeau Point have been reduced from
$9.5 million to $3 million reflecting the completion of this project.
14
City of Spokane Valley
Selected Budget Policies
Department directors have primary responsibility for formulating budget
proposals in line with City Council and City Manager priority direction, and for
' implementing them once they are approved.
The Finance Department is responsible for coordinating the overall preparation
and administration of the City's budget. This function is fulfilled in compliance
F
with applicable State of Washington statutes governing local government
budgeting practices.
The Finance Department assists department staff in identifying budget problems,
formulating solutions and alternatives, and implementing any necessary corrective
( actions.
s
Interfund charges will be based on recovery of the direct costs associated with
1M providing those services.
Budget adjustments requiring City Council approval will occur through the
~J ordinance process at the fund level prior to fiscal year end.
The City's budget presentation will be directed at displaying the City's services
j plan in a Counc i Uconstituent-fri end ly format.
Achieving a fund balance of 8% to 15% of undesignated revenues would be
fiscally prudent in providing for cash flow requirements, defraying unanticipated
4 expenditures and sustaining essential services. The City will begin the 2005 fiscal
year with a negative fund balance due to an interfund loan to pay for start up costs
i in 2003 and 2004. The proposed budget constraints program expenditures so that
sufficient funds will be available to pay-off the loan and end the year with a
modest positive fund balance.
At full suibilization in the eighth year, short term debt shall not exceed 10% of
revenues. No long term debt will be incurred without identification of a revenue
s source to repay the debt. Long term debt will be incurred for capital purposes
only.
The City will maintain equipment replacement funds that will receive annually
budgeted contributions from the operating expenses of departments owning the
capital equipment in an amount necessary to replace the equipment at the end of
its useful life. Life cycle assumptions and required contributions will be reviewed
annually as part of the budget process.
15
BASIS OF ACCOUNTING AND BUDGETING
Accounting
Accounting records for the City are maintained in accordance with methods prescribed
by the State Auditor under the authority of Washington State law, Chapter 43.09.20
RCW, and in compliance with generally accepted accounting principles as set forth by
the Governmental Accounting Standards Board.
Basis of Presentation - Fund Accounting
The accounts of the City of Spokane Valley are organized on the basis of funds, each of
which is considered a separate accounting entity. Each fund is accounted for with a
separate set of double-entry accounts that comprise its assets, liabilities, fund equity,
revenues and expenditures or expenses, as appropriate. The City's resources are
allocated to and accounted for in individual funds depending on their intended purpose.
The following are the fund types used by the City of Spokane Valley:
Governmental Fund Types
Governmental funds are used to account for activities typically associated with state
and local government operations. All governmental fund types are accounted for on a
spending or "financial flows" measurement focus, which means that typically only
current assets and current liabilities are included on related balance sheets. The
operating statements of governmental funds measure changes in financial position,
rather than net income. They present increases (revenues and other financing sources)
and decreases (expenditures and other financing uses) in net current assets. There are
four governmental fund types used by the City of Spokane Valley:
General Fund
This fund is the primary fund of the City of Spokane Valley. It accounts for all financial
resources except those required or elected to be accounted for in another fund.
Special Revenue Funds
These funds account for revenues that are legally restricted or designated to finance
particular activities of the City of Spokane Valley. Special Revenue funds include the
Street Fund, Arterial Street Fund, Trails & Paths Fund, and the Hotel/Motel Fund.
Debt Service Funds
These funds account for financial resources which are designated for the retirement of
debt. Debt Service funds are comprised of the Debt Service LTGO 03.
Capital Project Funds
These funds account for financial resources, which are designated for the acquisition or
construction of general government capital projects. Capital Project Funds include the
Capital Project Fund, Special Capital Projects Fund, Streets Capital Projects Fund,
Mirabeau Point Capital Project Fund, CDBG Fund, Capital Grants Fund, and Barker
Bridge Federal Grant Fund.
16
Proprietary Fund Types
Proprietary funds are used to account for activities similar to those found in the
private sector where the intent of the governing body is to finance the full cost of
providing services, including depreciation, which based on the commercial model
uses a flow of economic resources approach. Under this approach, the operating
statements for the proprietary funds focus on a measurement of net income
(revenues and expenses) and both current and non-current assets and liabilities are
reported on related balance sheets. Their reported fund equity (net total assets) is
( segregated into contributed capital and retained earnings components. As described
below, there are two generic fund types in this category:
Enterprise Funds
These funds account for operations that provide goods or services to the general
public and are supported primarily by user charges. The Stormwater Management
Fund is included in this group of funds.
Internal Service Funds
These funds account for operations that provide goods or services to other
departments or funds of the City. The Equipment Rental and Replacement Fund and
Risk Management Fund are included in this group of funds.
Basis of Accounting
Basis of accounting refers to when revenues and expenditures are recognized in the
accounts and reported in the financial statements. The City of Spokane Valley uses
a modified accrual basis of accounting. Modified accrual recognizes revenues when
they become both measurable and available to finance expenditures of the current
period. The basis of accounting for enterprise and internal service funds is full
accrual. The appropriate basis is used throughout the budgeting, accounting, and
reporting processes. Full accrual is a method of accounting that matches revenues
and expenses with the period to which they relate, rather than focusing on actual
cash flows.
In this method, for example, an asset is depreciated as it is "used up", and the
expense is recognized in periodic increments, rather than assuming the asset holds
_ its value until it is actually disposed of. However, since the focus of budgeting is on
J the revenues and expenditure accounts, depreciation and amortization are not
l considered budgetary accounts, and are excluded from the budgeting system.
Budgets and Budgetary Accounting
Annual appropriated budgets are adopted for all funds. These funds are budgeted on
the modified cash basis of accounting. The financial statements include budgetary
comparisons for those funds.
Budgets are adopted at the fund level that constitutes the legal authority for
expenditures. Annual appropriations for all funds lapse at the fiscal period end.
17
EXPLANATION OF REVENUE SOURCES
GENERAL.FUND REVENUES:
Property Tax Revenue
Property taxes play an essential role in the finances of the municipal budget. State law limits the
City to a $3.60 levy per $1,000 assessed valuation, deducting from there the levy of $1.50 by the
Spokane County Fire Districts #1 and #8, which leaves the City with the authority to levy $2.10
for its own purposes. The levy amount must be established by ordinance by November 15th
prior to the levy year.
Local Retail Sales and Use Tax
The local retail sales and use tax is comprised of two separate .5% options with the County
receiving 15% of each .5%. After deducting .01% as a County administrative fee, the City's
effective rate is .84%.
Local Criminal Justice Sales Tax
Local Sales Tax for Criminal Justice funding is to be used solely for criminal justice purposes,
such as the City's law enforcement contract. This tax is authorized at 1/10 of l% of retail sales
transacted in the County. Of the total amount collected, the State distributes 10% to the County,
with the remainder being distributed by population to the cities and the unincorporated areas of
the County. Beginning in 2005, an additional .1% voter approved increase in sales tax will be i
devoted to criminal justice purposes.
Gambling Tax Revenues
Gambling tax revenues must be spent primarily on law enforcement purposes pertaining to
gambling. Funds remaining after necessary expenditures for such enforcement purposes may be
used for any general government purpose.
Gambling taxes are to be paid quarterly to the City, no later than the last day of January, April,
July and October. The City imposes a tax on the following forms of gambling at the following
rates: Bingo (5% gross, less prizes); Raffles (5% gross, less prizes); Games (2% gross, less I_
prizes); Punch Boards (5% net); full Tabs (5% net); Card playing (10% gross).
Leasehold Excise Tax
Taxes on property owned by state or local governments and leased to private parties (City's
share).
Franchise Fees
Cable TV is the only franchise fee levied in the City at a rate of 5% of gross revenues. This is a
fee levied on private utilities for the right to use city streets, alleys, and other public properties.
18
7
State-Shared Revenues
State-shared revenues are received for liquor sales, and motor vehicle excise taxes including
travel trailer and camper excise tax. These taxes are collected by the State of Washington and
shared with local governments based on population. State-shared revenues are distributed on
either a monthly or quarterly basis, although not all quarterly revenues are distributed in the same
month of the quarter.
The 2004 population figure used in the 2005 Preliminary Budget is 83,950 as determined by the
Office of Financial Management for Washington State. This figure is important when
determining distribution of State shared revenues on a per capita basis.
Liquor Board Profits and Liquor Excise Tax
Cities receive a share of both liquor board profits and liquor excise tax receipts. The profits are
distributed on the last day of March, June, September, and December. The excise portion is
distributed on the last day of January, April, July, and October. To be eligible to receive these
revenues, a city must devote at least two percent of the distribution to support an approved
alcoholism or drug addiction program.
Service Revenues
_ Fees are charged for services rendered by the City of Spokane Valley. Most of the fees in the
General Fund are construction inspections and permits related to services such as planning,
zoning and building.
Fines and Forfeitures
Fines and penalties are collected as a result of Municipal Court rulings and other miscellaneous
rule infractions. All court fines and penalties are shared with the State and the City, on average,
s keeps less than 50% of the amount collected.
Recreation Program Fees
The Parks and Recreation Department charges fees for selected recreation programs. These fees
y., offset some of the costs related to providing the program.
Investment Interest
The City ears investment interest on sales tax, property tax, and fund investments.
OTHER FUND .REVENUES:
STREET FUND:
Motor Vehicle Fuel Excise Tax (gas tax)
There are two separate distributions to cities of revenues from this tax. Cities with a population
of 15,000 and above are required to account for the per capita share of the unrestricted gas tax as
a source to finance street maintenance. Cities in this population group are also required to
account for the per capita share of the restricted gas tax to be used for arterial street construction.
j Both distributions must be accounted for in separate funds, the Street Fund receives the
19
unrestricted portion of the gas tax, while the restricted portion goes to the Arterial Street Fund.
The City's allocation for the gas tax in the Street Fund for 2005 is $14.33 per capita.
ARTERIAL STREET FUND:
Motor Vehicle Fuel Excise Tax (g-as tax) ✓
This fund receives its tax revenue from the restricted portion of the gas tax. This Fund is to
provide capital project funding as well as major maintenance functions on arterial streets. The
City's allocation for the gas tax for 2005 is $6.70 per capita.
TRAILS & PATH FUND:
A small percentage of the City's gas tax must be set aside for trails and paths. This money will
likely accumulate for several years until adequate dollars are available for a project.
HOTEL/MOTEL FUND:
This fund receives all revenue resulting from the Hotel/Motel Tax levied upon charges made for
the furnishing of lodging by a hotel, rooming house, tourist court, motel, trailer camp and other
transient accommodations in the City. The tax rate is 2 percent of the selling price or charge
made for the lodging. It is collected and administered by the Washington State Department of
Revenue. State law requires that these taxes be credited to a special fund with limitations on use,
principally to support tourism/convention activities and related facilities, as prescribed by RCW
67.28.310.
DI BT SERVICE FUND - LTGO 03:
The Public Facilities District will provide funding for the debt service on CenterPlace Bonds.
The City's Capital Projects and Special Capital Projects Funds will provide funding for the debt
service on street bonds.
CAPITAL PROJECTS FUND:
Under Washington State Law, RCW 82.46.010, the City is allowed to impose an excise tax on
each sale of real property at the rate of one-quarter of one percent of the selling price. The
revenue generated is be used for financing capital projects as specified in the capital facilities
plan under the Growth Management Act.
SPECIAL CAPITAL PROJECTS FUND:
Under Washington State Law, RCW 82.46.010, the City is allowed to impose an additional
excise tax on each sale of real property at the rate of one-quarter of one percent of the selling
price. The revenue generated is to be used for financing public works capital projects as
specified in the capital facilities plan under the Growth Management Act.
20
INTER.FUN17 TRANSFERS:
Many funds receive their revenues from other funds in the form of an interfund transfer. These
transfers may represent payments for service, an operating transfer, or a concentration of
revenues for a specific project. The following funds receive transfers from other funds.
General Fund is budgeted to receive transfers from Street Fund, $152,495, Capital
Projects, $40,000, Stormwater Management Fund, $54,462 and Hotel/Motel Fund,
$40,000.
Trails & Paths Fund is budgeted to receive a transfer from the Street Fund in the amount
of $5,100.
Street Capital Projects Fund is budgeted to receive transfers from Arterial Streets,
$670,400, and Special Capital Projects, $112,600, and Stormwater Management,
$150,000.
Capital Grants Fund is budgeted to receive transfers from Arterial Streets, $186,000, and
Street Bond Fund, $406,000.
Equipment Rental & Replacement is budgeted to receive transfers from the General fund
_ J for interfund charges in the total amount of $145,305.
Risk Management Fund is budgeted to receive $134,450 from the General Fund for
employment security payments and City insurance premiums.
STORM WATER. MANAGEMENT FEE:
This fee is imposed upon every developed parcel of property within the City and is an annual
charge of $17.00 for each single family unit and $17.00 per 3,160 square feet of impervious
1 surface for all other properties. These charges are uniform for the same class of customers or
service facilities. These fees are estimated to be $1,270,750 for 2005.
21
2005 PRELIMINARY BUDGET
Major Revenue Assumptions
1. The 2004 population figure used in the 2005 Preliminary Budget is 83,950 as
determined by the Office of Financial Management for the State of Washington.
This figure is important when determining distribution of State shared revenues on
a per capita basis.
2. The 2005 estimated assessed valuation (AV) is $4,700,000,000. The City's actual
assessed value will be assigned by the Spokane County Assessor.
3. Property taxes are levied based on assessed value and the City expects to collect
95% of those taxes levied in 2005 realizing the remaining 5% may be collected in
the following years.
4. Estimates for sales tax receipts were based on the City's actual collections in 2004.
5. Gambling tax estimates were estimated from amounts collected by the City in 2004.
6. Franchise fees were based upon the projected fees collected in the 2004 budget
year.
7. Liquor excise taxes and liquor profits are based upon estimates from the Municipal
Research Services & Center (MRSC).
8. Fines & Forfeits were based upon projected collections by the City in 2004.
9. Building permit and land use fees were estimated by the Spokane Valley
Community Development Department based upon 2004 records.
10. Real estate excise taxes were based upon projected collections by the City in 2004.
l 1. Gas tax revenues are based upon estimates from the MRSC.
12. The Stormwater Management fee is based upon an Equivalent Residential Unit
(ERU), or the amount of stormwater associated with the frontage of a standard
residence.
- -J
22
1
2005 PRELIMINARY BUDGET
Major Expenditure Assumptions
. Service levels are the same or greater than provided in 2004.
2. Positions and salary ranges are based upon the City's compensation and
classification plan.
3. Benefit amounts were based upon the proposed employee benefits plan.
4. The contract costs for public safety, library, park maintenance and street
maintenance are based upon estimates by City staff.
23
City of Spokane Valley
2005 Budget Summary
Fund
001 General Fund
101 Street Fund
102 Arterial Street Fund
103 Trails & Paths Fund
105 Hotel/Motel Fund
204 Debt Service LTGO 03
301 Capital Projects Fund
302 Special Capital Projects
303 Street Capital Projects
304 Mirabeau Point Capital Projects
305 Street Bond Capital Projects
306 CD Block Grant Fund
307 Capital Grants Fund
308 Barker Bridge Federal Fund
402 Stormwater Management
501 Equipment R & R
502 Risk Management
Est. Beg
Est. Ending
Fund Balance
Revenues
Expenditures
Fund Balance
$ 501,350
' $ 28,508,165
$ 28,508,165
$ 501,350
1,241,049
- 2,562,109
3,318,066
485,092
519,538
566,465
856,400
229,603
12,800
5,100
-
17,900
86,827
351,000
300,000
137,827
-
582,835
582,835
-
1,299,904
806,000
332,545
1,773,359
1,106,457
806,000
205,145
1,707,312
30
933,000
933,000
30
3,000,000
-
3,000,000
-
406,000
-
406,000
-
-
3,827,000
3,827,000
-
-
234,000
234,000
-
784,276
1,276,750
1,312, 521
748,505
127,587
145,305
51,051
221,841
6,378
134,450
134,450
6,378
$ 9,092,196
$ 40,738,179
$ 44,001,178
$ 5,829,197
Estimated beginning fund balance includes reserves for Mirabeau operations and an adjustment
for a 2005 loan repayment. These do not include interfund loans receivable or payable.
General Fund Estimated Beg. Fund Balance:
Expected ending fund balance 2004 $ (257,755)
Adjustments for:
Mirabeau Operating Reserve (300,000)
Service Level Stablization Reserve (200,000)
2005 Interfund Loan Repayment 1,259,105
Estimated beginning fund balance 2005 $ 501,350
e
City of Spokane Valley
2005 Budget
Revenues by Type
General Fund
Property Tax
$ 10,055,316
Sales Tax
13,000,000
Gambling Tax
800,000
Leasehold Excise Tax
5,000
Franchise Fees
620,000
State Shared Revenues
1,121,709
Service Revenues
1,293,000
Fines and Forfeitures
1,200,000
Recreation Program Fees
90,000
Miscellaneous & Investment Interest
36,000
Transfers
287,140
Total General Fund
28,508,165
Other Funds
Street Fund
2,562.109
Arterial Street Fund
566,465
Trails & Paths Fund
5,100
Hotel/Motel Fund
351,000
Debt Service LTGO 03
582,835
Capital Projects Fund
806,000
Special Capital Projects Fund
806,000
Street Capitial Projects Fund
933,000
CD Block Grant Fund
-
Capital Grants Fund
3,827,000
Barker Bridge - Federal Grant Fund
234,000
Stormwater Management Fund
1,276,750
Equipment Rental & Replacement
145,305
Risk Management Fund
134,450
Total Other Funds
12,230,014
Total All Funds $ 40,738,179
e
AU Other Revenues
1.0%
Recreation Program Fees
0.3%
Fines &
Forfeitures 4.2%
Service Revenues _
4.6%
State Shared
Revenues 3.6%
Franchise Fees
2.20/6
Gambling Tax
2.8%
City of Spokane Valley
2005 General Fund Revenue Sources
$28,508,165
Property Tax
35.3%
26
Sales Tax
456%
City of Spokane Valley
2005 Estimated City Resources
$40,738,179
Stormwater
Management Fee
4.3%
Real Estate
Excise Tax
3.9%
Facilities District
1.0%
Hotel/Motel Tax
08%
Motor Fuel
Excise Tax 4.3%
All Other Revenues
0.7%
Recreation Program _
Fees 0.2%
Fines &
Forfeitures 2.9%
Interfund Transfers
8.8%
I
Service Revenues
31%
State Shared
Revenues 2
Property Taxes
24.2%
Grant Proceeds
84%
Sales Tex
31.4%
27
Franchise Fees Gambling Taxes
1.5% 1.9%
C" of Spokane Valmy
zoos Budget
DGW Revemres by Tree
M4
Amended
ms
General Fund Revenues
Budget
Rudgeet
emp9SA ITIM
Property tax
S 9,266,809
S 9,870.000
Property Tax • Dehlquenl
165116
9,265,800
10,055,316
Sates Taxes
Saiaa Tax
11,000,000
11,460.000
Saks Tax • CrwnmW Jusnce
920.000
020,000
Saks Tax • I%County CrInsnal Justice
-
1100,000
11,920,000
13,000,000
-ClEngumIlm
Punch Boards a Pull Tabs
110,000
130.000
Bingo a RafAas
30,000
44.000
C,atd Bart
Sso 000
626,D00
WOOD
600.000
LamobatEmamLim
5,000
5.000
Faaogfift EM
540.000
620.000
SM Shared
MVET Crvnlnal Justice - Popuunon
11,100
16,460
Crkrsnsl Jusam Ares 81
14,134
16,000
C mmal Justice Area 92
20,191
22,500
Crin mlJuskeAresA
20,191
22,500
Cmrwnsl Jus6oe Area 04
17,200
90,000
Dip - Caks
12.000
12.000
Liquor Board Exdse Tax
296.000
327,405
Liquor A i Ptalb
492,000
612,635
662.616
1,121,709
5MOMB.EUMMOuoe
Bukwv Pernsls
506,000
e0Q000
Plumenp Peurrats
49,000
53.000
Or"M Per"As
7,000
7,000
Medarscal PnrmRs
40,000
50.000
Damolalon Perrnas
1,000
1.000
Mim Psmsls & Fees
105,000
205,000
Plana Crack Fees
197,000
197,000
Plannp Fees
_ 135,000
~
180,000
1 139,000
1,293.000
Em and.F9 ftm
Fines 6 FaAaMs - Traffic
500,000
SW,000
Other C m nal Non-Tra01c fines
500,000
600.000
1,000,000
1,200,000
Adivlty Fees (To use a nx7 afnnal fadlity)
9,000
30,000
Program Fees (To parbopsts In a program)
112,000
60,000
121.ODD
90,000
haAkslffil!>lInam
Invesirnent Interest
6,000
12,000
Sales Tax IrNerest
6,000
12,000
Property Taos ktlerest
6,000
12,000
16,000
36,000
i~
Transfer ram Street Fund
42,600
40,000
TroWers to Intadund BWrrgs
-
207,140
Transfer arum Cag" Proocls
60,000
40,OD0
122 500
297,140
Total General Fund Revenue
4 25,804,125
S 25.508.155
City of Spoken. Va9ey
2006 Bodo"
DeW Revenues by Type
Oltw Fund Rrwnuw
101 S49a1FMO9
Motor Full (Gm) Tax
apera6rg Trento - Loral Repayr1w"
Translar from Mkrbaw • Irsted d Sewtces
InInAmd Loan Interest
102 Mxrw cAM9bEd
Motor Fuel (Gas) Ts:
krYea011ard Inlereet
103 Tra6s 6 PaBa EwA
Trarafm from Straat Fund
106 BRUMJlM Fund
Howwmow Tax
tnveslmani Inbrral
2D4 DM -ruse - lTGO 03
Faalibes Diab Revenue
Debt Service TraraMr from CepW Progeeb
and Speciai Capeal Rohde
301 Cw W Pt 6O fund
BEET 1 - 191.25 Peroerrt
lrlvosbrratd hem
REET 2 • 2nd 25 Percent
Invesbnenl Inbrast
303 SOW Cap" PtOiQs
TrWWW from Arterial Sbast Fund
Tnndw from Stor nwler Management Fund
Trandur from SpscW CepjW Pr1#r+Is
308 CO Oba !rant Fund
CDOG Grant Procows
Tfundr bom ArIsm l SUM Fund
NJ C&DW Gnu* Fund
Caplet Grant proceeds
T ivnMen from Anent SL-mr Fund
1 rar stars kom Shod Bond FF and
3119 Bantus BtOos Recorratim aon - Fed Grara
Federal Grad Proosada
Stommuler Maugeerant Fora
tnveetnnrd Irr arlbl
501 Eoulan" Rend 6 RaotaMMW Fund
Workstation Chargw
Pod Car Charges
Vatude Purchase Tratuders
Vehicle Reptacamart Charpse
22 Risk blarmaurrAnt F
Empbyrnwft Samoy Trerrlnrs
Risk Manapanartt Serwas
TOW AN Odw Funcis
TOW Ravaares
20$4
Arrlwdod 2006
Bludos8 BtiW_
1,167,200
1203.004
800,000
1.259,105
75
000
?5,000
75
000
.
2,062,200
,
2,562,100
542,000
662,463
4,000
542,000
566,465
12.800 5,100
380.000
360,000
1
000
380,000
,
351,000
800.000
397,745
200A00
900 D00
840.000
185,090
562.635
600.000
840,000
$40.000
6,000
606.000
800.000
000
8
840.000
80.000
.
806,000
400
670
200,000
.
150,000
112,600
600.000
933.000
375,986 -
126,OSS
504,000
547.000 3,235,000
- 186,000
290,000 406,000
837,000 3,677,000
702,000 258,000
747300 1,770,750
8,000
747,500 1,276,750
98,200
81,750
5,560
3,800
15,000
18,SS1
37,874
41,204
146,634
145,305
7,500
4,450
130 000
130,000
137 500
134,450
9,351 534
12-230,014
6 35, 155.759
$ 40,r3a 179
City of Spokane Valley
2005 Budget
Expenditures by Department
General Fund
Legislative Branch
Legislative b Executive Services
Public Safety
Operations b Administrative
Deputy City Manager
Finance
Legal
Human Resources
Public Works
Planning d Community Dev.
Planning
Building
Library
Parks b Recreation
Administration
Maintenance
Recreation
Aquatics
Senior Center
CenterPlace
General Government
Total General Fund
Other Funds
Street Fund
Arterial Stnm4 Fund
Hotel/Motel Fund
Debt Service - LTGO 03
Capital Projects Fund
Special Capital Projects Fund
Street Capitial Projects Fund
Mirabeau Point Capital Projects Fund
Street Bond Capital Projects Fund
CD Block Grant Fund
Capital Grants Fund
Barker Bridge - Federal Grant Fund
Stormwater Management Fund
Equipment Rental b Replacement
Risk Management Fund
Total All Funds
$ 288,226
442,867
15,711,424
268,942
436,969
202.307
119,383
723,990
934,006
696,559
2,270,000
215,425
854,837
158,215
255,818
126,592
321,299
4.481.306
28,508,165
3,318,066
856,400
300,000
582,835
332,545
205,145
933,000
3.000,000
406,000
3,827,000
234,000
1,312,521
51,051
134,450
$ 44,001,178
kl~
City of Spokane Valley
2005 Budget
January 1 - December 31, 2005
General Fund Expenditures by Department by Type
G
l F
l
WMA enams
Sw9kho
> !
IntarM,
IWadlod
GWAILEW Debt 9xr Iatal
enera
ue
Legislative Branch
152.675
15,460
108.291
10,800
288,226
Legislative a Exeoubve
391185
6,998
38,850
5,250
442,887
Public Safety
15,711,424
15,711,424
Operations 3 AdminlsVathm
Deputy City Manager
249.292
6,200
7,700
5.750
268,942
Finance
407,819
7,700
12,400
9.250
436.969
Legal
93.945
2.300
102,562
3.500
202.307
Human Resources
32,082
3,500
81,821
2,000
119,383
Public Works
681192
29,878
15,620
17,100
723,990
Planning & Community Dev.
Planning
633,301
16.250
270,955
13,500
934,006
Building
555.816
31,575
74.255
28,684
8,248 698,559
Library
2,270,000
1270,000
Parks d Recreation
Parks Administration
162.718
9,580
40,127
3,000
215,425
Maintenance
33,755
821,062
854,837
Recresticn
118,790
8,555
24,930
7,940
158.215
Aquatics
255,818
255,818
Senior Center
76 998
2,800
41494
1,500
126,592
CenterPlace
144,848
10,075
148.325
20,051
321,299
General Government
n.QQ0
2185.538
154,918
205,000
53.745 1,259,105 4,4$1 308
Total General Fund
3,681,425
207,426
4,830,568
18,136,342
331.305
51,994 28,508,165
City of Spokane Valley
2005 General Fund Expenditures by Dept
$28,508,165
Legislative Branch Legislative & Executive
General poti
Government - Support 1 6%
15.9%
Parks & Recreation
6.8%
Ubrary
74%
Public Safety
55.4%
Planning & Community
Development 5 7%
Public Works } L
2.6%
OperaWns & Administrative
Support 3 6%
32
City of Spokane Valley
2005 General Fund Expenditures by Type
$28,508,165
Interfund Transfers
1.2%
Caprtal Outlay
0.2%
Debt Service
4.6%
_ Salaries 3 Benefits
13.0%
-Supplies
0.7%
vices & Charges
17.0%
33
001 General Fund Spokane
Oil Legislative Branch 2006 B
011 - Leaislative Branch
This department accounts for the cost of providing effective elected representation
of the citizenry in the governing body. The Council makes policy decisions for the
City and is accountable to Spokane Valley citizens by making decisions regarding
how resources are allocated, the appropriate levels of service, and establishing
goals and policies for the organization-
e Managed competition methods were researched and two pilot projects selected
for implementation: competitive bids from providers of library and park maintenance
services
a A draft vision statement was created "A community of opportunity where
Individuals and families can grow and play and businesses will flourish and
prosper." A scientifically valid survey of community attitudes and perceptions was
commissioned and the results shared with the community. Five (5) well attended
neighborhood citizen participation meetings were held around the City. Numerous
draft documents were prepared to stimulate policy discussions about the fundamental
issues facing the community,
e City's official website was designed and launched
e The City Council and staff engaged in six Conversations with the Community.
Outreach to the youth in the community resulted in the formation of a Student Advis-
ory Council. Two retreats that are open to the public to review and adopt work plans
for each city department that outlines the major tasks to be accomplished during the
year
e A five-year financial forecast of the City's financial health was made to create a
snapshot of our long-term fiscal situation so that today's budget choices are not
made without awareness of the financial trends that affect the sustained affordability
of public services. The forecast has been a useful tool to evaluate spending priorities.
e Councilmembers serve on twenty-seven (2T) regional boards and commissions.
Both Council and start have initiated contact with their counterparts locally, statewide
and nationally about the issues that matter most to Spokane Valley.
e Potentially workable interim and long-term solutions to wastewater treatment
problems were examined. City representatives continue to participate extensively in
sorting through the major capacity limitations, natural resource protection concerns
and regulatory hurdles facing the region
e Adopt Spokane Valley's First Comprehensive Plan in compliance with the
requirements of the Growth Management Act, including an accepted vision statement,
documentation of land use goals in support of that vision and identification of
significant transportation system goats linked to implementabon of the Ptan.
34
Fund: 001 General Fund Spokane Valle
Dept: 011 Legislative Branch 2005 Budgel
i
011 -Legislative Branch
Goals for 2005, Continued
• Enact a Uniform Development Code that collates all of the City development
related regulations into a single, understandable reference that streamlines the
permitting process and facilitates customer service and business development.
• Recompose the Five-Year Financial Forecast into a Six-Year Strategic
Financial Plan that forecasts revenues and expenses; identifies fiscal constraints;
and, formulates for Council consideration a budget-balancing plan that proposes
necessary service reductions or increased revenues or a combination thereof.
e Advance the Interests of Spokane Valley through Effective External
Relations such as building a constructive relationship with the newly-composed
Board of County Commissioners; participating as full members of regional and
statewide boards and Commissions whose work affects the quality of life in the
community, and by advocating city issues with neighboring jurisdictions, municipal
organizations, the Legislature and Congress.
• Collaborate with Wastewater Dischargers and Regulatory Agencies in
analyzing data related to system acquisition options and in pursuit of interim and long-
term resolutions to water quality and wastewater treatment capacity concerns so that
economic development and natural resources continue to support the vitality of the
region.
• Establish a Formal City-Wide Customer Service Program with emphasis on
timely response, a user-friendly atmosphere, and an attitude of facilitation and
aecomodation within the bounds of responsibility, integrity, and financial capability of
the City, including organizational and job description documents while pursuing "best
practices" in customer service.
Budget Summary
2003 2004
9-Month Amended 2005
Actual Budget Budget
Personnel - FTE Equivalents
Mayor 1.0 1.0 1.0
Council 6.0 6.0 6.0
Total FTEs 7.0 7.0 7.0
Budget Detail
Salaries, Wages, & Benefits $ 80,821 $ 83,008 $ 152,675
Supplies 10,010 14,760 15,460
Services & Charges 19,372 105,844 109,291
Capital Outlay 3,403 - -
Interfund Charges 11,187 11,760 10,800
Total Legislative Branch $ 124,793 $ 215,372 $ 288,226
35
A
Fund: 001 General Fund spokano valley
Dept: 013 Executive & Legislative Support 2005 Budget
013 - Executive & Legislative Support
This department is accountable to the City Council for the operational results of the
organization, effective support of elected officials in achieving their goals; fulfillment
of the statutory requirements of the City Manager, implementation of City Council
policies, and provides communication linkage between citizens, the City Council,
City departments, and other government agencies.
Accomplishments for 2004
• Managed competition methods were researched and two pilot projects selected
for implementation: competitive bids from providers of library and park maintenance
services.
. A draft vision statement was created"A community of opportunity where
individuals and families can grow and play and businesses will flourish and
prosper." A scientifically valid survey of community attitudes and perceptions was
commissioned and the results shared with the community. Five (5) well attended
neighborhood citizen participation meetings were held around the City. Numerous
draft documents were prepared to stimulate policy discussions about the fundamental
issues facing the community.
• City's official website was designed and launched.
e The City Council and staff engaged in six Conversations with the Community.
Outreach to the youth in the community resulted in the formation of a Student Advis-
ory Council. Two retreats that are open to the public to review and adopt work plans
for each city department that outlines the major tasks to be accomplished during the
year.
• A five-year financial forecast of the City's financial health was made to create a
snapshot of our long-term fiscal situation so that today's budget choices are not
made without awareness of the financial trends that affect the sustained affordability
of public services. The forecast has been a useful tool to evaluate spending priorities.
• Councilmembers serve on twenty-seven (27) regional boards and commissions.
Both Council and staff have initiated contact with their counterparts locally, statewide
and nationally about the issues that matter most to Spokane Valley.
• Potentially workable interim and long-term solutions to wastewater treatment
problems were examined. City representatives continue to participate extensively in
sorting through the major capacity limitations, natural resource protection concerns
and regulatory hurdles facing the region.
Goals for 2005
• Adopt Spokane Valley's First Comprehensive Planin compliance with the
requirements of the Growth Management Act, including an accepted vision statement,
documentation of land use goals in support of that vision and identification of
significant transportation system goals linked to implementation of the Pla
36
I~
l._
Fund: 001 General Fund Spokane Valley
Dept; 013 Executive & Legislative Support 2005 Budget
013 - Executive & Legislative SuaRort
Goals for 2005, Continued
a Enact a Uniform Development Cod that collates all of the City development
related regulations into a single, understandable reference that streamlines the
permitting process and facilitates customer service and business development.
f
• Recompose the Five-Year Financial Forecast into a Six-Year Strategic
Financial Plan that forecasts revenues and expenses; identifies fiscal constraints;
and, formulates for Council consideration a budget-balancing plan that proposes
necessary service reductions or increased revenues or a combination thereof.
• Advance the Interests of Spokane Valley through Effective External
Relations such as building a constructive relationship with the newly-composed
Board of County Commissioners; participating as full members of regional and
statewide boards and Commissions whose work affects the quality of life in the
community, and by advocating city issues with neighboring jurisdictions, municipal
organizations, the Legislature and Congress
e Collaborate with Wastewater Dischargers and Regulatory Agenciesn
analyzing data related to system acquisition options and in pursuit of interim and long-
term resolutions to water quality and wastewater treatment capacity concerns so that
economic development and natural resources continue to support the vitality of the
region.
• Establish a Formal City-Wide Customer Service Pronramwith emphasis on
timely response, a user-friendly atmosphere, and an attitude of facilitation and
aceomodation within the bounds of responsibility, integrity, and financial capability of
the City, including organizational and job description documents while pursuing "best
practices" in customer service.
Budget Summary
Personnel - FTE Eouivalents
City Managei
City Clerk
Deputy City Clerk
Administrative Assistant (CC)
Administrative Assistant (CM)
Total FTEs
Budget Detail
Salaries, Wages, & Benefits
Supplies
Services & Charges
Capital Outlay
Interfund Charges
Total Executive & Legislative Suppoi
37
2003 2004
9-Month Amended 2005
Actual Budget Budget
1.0
1.0
1.0
1.0
1.0
1.0
0.5
0.5
0.5
1.0
1.0
1.0
1.0
1.0
1.0
4.5
4.5
4.5
$ 170,816
$ 367,312
$ 391,969
12,321
10,600
6,998
70,169
54,690
38,650
2,636
-
-
6,070
5,880
5,250
$ 262,012 $ 438,482 $ 442,867
i ~
~_J
Fund: 001 General Fund City of Spokane Valley
Dept 016 Public Safety 2005 Budgel
016 - Public Safety
The Public Safety department budget provides funds for the
protection of persons and property in the city. The City contracts
with Spokane County for law enforcement, municipal court,
prosecutor services, public defender services, probation
services, jail and animal control services. See following page for
detail information on each budgeted section.
Law Enforcement- The Spokane County Sheriffs office is
responsible for maintaining law and order and providing police
services to the community under the direction of the Police Chief.
The office provides for the preservation of life, protection of
property, and reduction of crime.
Budgeted contract amount: $ 13,018,576
Judicial System - The Spokane County District Court is contracted
to provide municipal court services. The contract provides for
the services of judge and court commissioner with related support
staff. Budgeted amount also includes jury management fees.
Budgeted contract amount: $ 1,403,423
Jail System - Spokane County provides jail and probation
services for persons sentenced by any City of Spokane Valley
Municipal Court Judge for violating laws of the city or state.
Budgeted contract amount: $ 289,798
Animal Control - Spokane County will provide animal control
services to include licensing, care and treatment of lost
or stray animals, and response to potentially dangerous animal
confrontations.
Budgeted contract amount: $ 402,295
38
City of Spokane Valley
2005 Budget
016 - Public Safety
2003
2004
9-Month
Amended
2005
Actuals"
Budget
Budget
Judicial System:
District Court Contrail
818,342
910,000
691,328
Jury Management Contract
-
5,000
5,000
Public Defender Contract
260,946
294,400
310,028
Prosecutor Contract
271,622
369,000
294,159
Crime Victim Compensation
4,078
10,000
10,000
Pretrial Services Contract
-
24,000
32,908
Probation Services Contract
5,393
30,000
60,000
Subt,~taI Judicial System
1,360,381
1,642,400
1,403,423
Law Enforcement System:
Sheriff Contract
6,729,927
11,690,000
12,892,303 "
Emergency Management Contract
36,483
64,590
64,700
Law Enf. Bldg Maintenance Contract
-
28,500
38,573
Vehicle Decals
4,105
10.000
10,000
Clothing 8 Uniforms
7,408
7,000
7,000
Purchase of Law Enf. Building
-
28,500
-
Vehicle Usage Costs
1,199
500
500
Equipment Replacement Charge
4,100
5,500
5,500
Subtotal Law Enforcement System:
6,783,222
11,834,590
13,018,576
Jail System:
Jail Contract
146,589
210,000
171,039
Work Release (Geiger)
-
48,000
118,759
Subtotal Jail System:
146,589
258,000
289,798
Other.
Capital Outlays 50,117 - -
Fines & Forfeitures State Remittance 290,567 590,000 590,000
Prosecution - Animal Control - - 7,332
Animal Control Contract 288,120 369.000 402295
628,804 959,000 999,627
Total Public Safety $ 8,918,996 $ 14,693,990 $ 15,711,424
• Not all contract services were paid for the full 9-month period
Sheriff Contract increase in 2005 is largely paid for using the increased sales tax of .196 approved
by voters in 2004 for criminal justice purposes.
39
City of Spokane Valley
2005 Budgeted Contract Expenditures
14,000,000 I -
12,000,000
10,000,000
8,000.000 -
8,000,000
4,000,000 -
2,000,000
691,328
5,000
310,028 294.159 10,000 32.W8 50A
171,039 118,759 402,295
00 _
Cf
40
12,892,303
Fund: 001 General Fund Spokane Vatlel
Dept 018 Operations & Administrative Services 2005 Budge
F1111
018 - Operations & Administrative Services
The Operations & Administrative Services Department is composed of four
divisions, the Deputy City Manager Division, the Finance Division, the Leg
Division, and the Human Resources Division
013 - Deputy City Manager Division
The Deputy City Manager (DCM) supervises the Operations & Administrative
Services Department, assists the City Manager in organizing and directing the
other operations of the city and assumes the duties of the City Managei
in his/her absence.
Accomplishments for 2004
• Developed a managed competition pilot program and issued an RFP for library
and parks maintenance services. Performance measures, including those for
customer service, were developed as a part of the proposal
• Presented major decision points concerning options for City Hall. Counci
determined that the City should continue leasing, and evaluate specific options when
and if they became available.
• Developed administrative policies and procedures for the organizatior
• Developed an employee recognition program.
Goals for 2005
• Oversee and refine the day-today operations of the City services, focusing on
interdepartmental cooperation.
• Develop and institute procedures to ensure timely monitoring, response and
intervention in all critical path projects and significant issues in the operatirn
departments of the City.
• Complete an identification process to define the values which reflect the
organization's culture as well as its vision, mission and goal.,
• Establish a formal, citywide customer service program
Budget Summary
2003 2004
9-Month Amended 2005
Actual Budget Budget
Personnel - FTE Equivalents
Deputy City Manager 1.0 1.0 1.0
Administrative Analyst 1.0 1.0 1.0
Office Assistant II 1.0 1.0 1.0
Administrative Assistan, 0.5 0.5 0.5
Total FTEs 3.5 3.5 3.5
Budget Detail
Salaries, Wages, & Benefits $ 91,668 $ 247,200 $ 249,292
Supplies 9,383 4,800 6,200
Services & Charges 74,623 8,770 7,700
Capital Outlay - - -
Interfund Charges 6,856 6,380 5,750
Total Deputy City Manager Division S 182,530 $ 267,150 $ 268,942
41
Fund: 001 General Fund Spokane Valle)
Sept: 018 Operations & Administrative Services 2005 Budge
014 - Finance Division
The Finance Department provides financial management services for all city
departments. Programs include accounting and reporting, payroll, accounts payable
purchasing, budgeting and financial planning, treasury, information technology
and investments. The department is also responsible for generating and analyzing
data related to the City's operations. The department prepares monthly, quarterly,
and annual financial reports and budgets to ensure compliance with state laws.
Accomplishments for 2004
• Developed a Five-Year Financial Plan.
• Implemented a business registration system.
• Produced a disaster recovery plan for the IT system
• Produced the first Comprehensive Annual Financial Report.
• Received unqualified opinion for 2003 financial statements.
Goals for 2005
• Expand multiyear financial plan to six years, identify financial constraints and
propose a budget balancing plan.
• Complete an A-87 cost allocation study and plan.
Budget Summary
2003 2004
9-Month Amended 2005
Actual Budget Budget
Personnel - FTE Equivalents
Finance & Admin Services Director 1.0 1.0 1.0
Accounting Manager 1.0 1.0 1.0
Accountant/Budget Analyst 1.0 1.0 1.0
Accounting Technician 1.0 1.0 1.0
IT Specialist 1.0 1.0 1.0
Administrative Assistant 0`5 005 0.5
Total FTEs 5.5 5.5 5.5
Budget Detail
Salaries, Wages, & Benefits $ 128,385 $ 380,867 $ 407,619
Supplies 4,494 8,883 7,700
Services & Charges 91,806 11,960 12,400
Capital Outlay - - -
Interfund Charges 6,407 10,240 9,250
Total Finance Division $ 231,092 $ 411,950 $ 436,969
42
=und: 001 General Fund Spokane Vallej
)ept: 018 Operations & Administrative Services 2005 Budges
(P
015 - Legal Division
The City Attorney provides accurate and timely legal advice to the Council,
City departments and advisory boards and commissions on a wide variety
of municipal issues to improve effectiveness and minimize risk of City operations.
General legal services for the city are contracted from Witherspoon, Kelley,
Davenport, & Toole. Stanley Schwartz is the lead attorney.
Additional funds have been included in the budget for special counsel, which
may be needed from time to time. Funding has also been included for a Legal
Intern, who will provide assistance to the Deputy City Attorney on a number of issues
Accomplishments for 2004
• Drafted most of the ordinances, resolutions and contracts adopted by the Council
since January 2004.
• Provided legalltechnical support to the Department of Community Development in
planning phase of the Comprehensive Plan.
• Successfully prosecuted Growth Management appeal.
Goals for 2005
• Continue researching options for provision of court-related services.
• Provide quality and timely legal support for all city departments.
• Assist Community Development in developing Final Comprehensive Plan.
Budget Summary
2003
2004
9-Month
Amended
2005
Actual
Budget
Budget
Personnel - FTE Equivalents
Deputy City Attorney
1.0
1.0
1.0
Budget Detail
Salaries, Wages, & Benefits
$ 62,638
$ 87,964
$ 93,945
Supplies
562
3,180
2,300
Services & Charges
94,212
105,300
102,562
Capital Outlay
-
-
-
Interfund Charges
18
3,860
3,500
Total Legal Division
$ 157,430
$ 200,304
$ 202,307
43
=und: 001 General Fund Spokane Valley
)ept: 018 Operations & Administrative Services 2005 Budgel
016 - Human Resources Division
Human Resources (HR) is administered through the Deputy City Manager (DCM)
who serves as the Human Resources Manager for the City. The HR operation
provides services in compensation, benefits, training and organizational
development, staffing, employee relations, and communications.
Accomplishments for 2004
• Developed City's web based intranet to make information more accessible to
employees.
• Developed a basic City employee training program, based upon an assessment
of legally required or highly encouraged topics.
. Conducted training classes for employees, including topics such as media
relations and professional (report) writing.
Goals for 2005
• Negotiate the City's first labor agreement.
• Review and revise human resources policies and procedures.
• Develop a schedule for reviewing and revising the City's job descriptions.
Budget Summary
2003
2004
9-Month
Amended
2005
Actual
Budget
Budget
Personnel - FTE Equivalents
Deputy City Clerk
0.5
0.5
0.5
Budget Detail
Salaries, Wages, & Benefits
$ 24,233
$ 29,701
$ 32,062
Supplies
2,611
5,000
3,500
Services & Charges
41,307
820
81,821
Capital Outlay
-
-
-
Interfund Charges
-
2,680
2,000
Total Human Resources Division
$ 68,151
$ 38,201
$ 119,383
44
Fund: 001 General Fund Spokane Valley
Dept: 032 Public Works 2005 Budget
032 - Public Works
I(
The Public Works Department provides overall planning and oversight of public
works projects in the City of Spokane Valley. The department provides
engineering plan review, inspection, coordination of major public works capital
improvement projects, long-range transportation planning and neighborhood traffic
management.
Accomplishments for 2004
• Continued on-going analysis and review with the County, City of Spokane, and
DOE regarding Wastewater Treatment Facility options.
• Established a Regional Wastewater Committee to evaluate the possibilities of a
Spokane Regional Wastewater Alliance.
• Managed and refined contracts with Spokane County and others for public works
services and construction.
• Provided engineering review and support for City projects and other City public
works needs.
• Developed the 2005-2010 Six Year Transportation Improvement Plan (TIP) for
Council adoption.
• Provided public works expertise in the Comprehensive Planning effort.
• Provided Development Review on nine (9) new Commerical Development
Projects, and sixty-three Single Family projects from July 1, 2003 to July 1, 2004,
resulting in seventy-one new Commercial Development lots and one thousand,
twenty-one Single Family lots.
• Implemented and closely supervised the major Street Capital Projects
Goals for 2005
• Analyze and review with the County, City of Spokane, and DOE regarding
Wastewater Treatment Facility options.
• Work with the Regional Wastewater Committee to evaluate the possiblities of a
Spokane Regional Wastewater Alliance.
• Develop a Public Works strategic plan that will provide a blueprint for the
development of the department.
45
III
I
=und: 001 General Fund Spokane Valley
)ept: 032 Public Works 2005 Budge
032 - Public Works
Goals for 2005, Continued
• Manage and refine contracts with Spokane County and others for public works
services and construction.
• Provide engineering review and support for City projects and other City public
works needs.
• Develop the Six Year Transportation Improvement Plan (TIP) for Council adoption.
• Provide public works expertise in the Comprehensive Planning effort.
• Provide Development Review on new Commercial Development Projects, Single
Family Lots and Multi-Family Units.
• Implement and closely supervise the major Street Capital Projects.
Budget Summary
Personnel - FTE Equivalents
Public Works Director
City Engineer
Administrative Assistant
Senior Engineer (Development)
Assistant Engineer (Development)
Senior Engineer (CIP)
Engineer (CIP PlanninglGrants)
Assistant Engineer (CIP)
Engineering Technician
Total FTEs
Budget Detail
Salaries, Wages, & Benefits
Supplies
Services & Charges
Capital Outlay
Interfund Charges
Total Public Works
2003
2004
9-Month
Amended 2005
Actual
Budget Budget
1.0
1.0
1.0
1.0
0.0
0.0
0.5
1.0
1.0
1.0
1.0
1.0
1.0
1.0
1.0
1.0
1.0
1.0
0.0
0.0
1.0
1.0
1.0
1.0
1.0
1.00
1.0
7.5
7.0
8.0
$ 309,172
16,284
98,779
20,530
17.950
$ 524,019
16,740
40,240
35,170
14,910
$ 661,392
29,878
15,620
17.100
$ 462,715
$ 631,079
$ 723,990
46
Fund: 001 General Fund Spokane Valley
Dept: 058 Planning & Community Development 2005 Budget
058 - Planning & Community Development
The Planning & Community Development Department provides overall management
and oversight of development services including current and long-range
planning, coordination of regional environmental issues, building permitting
and inspections, and code enforcement. The Permit Center provides coordinated,
one-stop administration of all development permits. The Code Enforcement Officer
is responsible for the enforcement of zoning regulations and nuisance abatement.
058 - Plannina Division
The Planning Division is responsible for providing professional policy guidance
on land use issues to the City Council and Planning Commission. It is also
responsible for processing land use permits, reviewing environmentally sensitive
areas, and providing code enforcement services.
Accomplishments for 2004
F'
L
f.
i
• Streamlined the development review process.
• Implemented a functional permitting system.
• Completed a draft of the Comprehensive Plan for Community Review.
• Secured participation in the National Flood Insurance Program.
• Completed revisions to the Sign regulations.
• Completed webpage update process.
• Initiated review of key development standards.
• Completed economic analysis for Sprague Appleway Corridor.
• Initiated a strategic annexation plan.
• Updated Shoreline Management Program.
• Completed development regulations informational pamphlet.
47
Fund: 001 General Fund Spokane Valley
Dept: 058 Planning & Community Development 2005 Budget
058 - Planning Division
Goals for 2005
• Complete the Comprehensive Plan.
• Complete Spokane Valley Uniform Development Code.
• Complete the strategic annexation plan.
• Participate in a Regional/Urban Design Assistance Team (R/UDAT) Program.
Budget Summary
Personnel - FTE Equivalents
Community Development Director
Planning Manager
Senior Planner
Planning Manager - Current
Associate Planner
Assistant Planner
Planning Technician
Permit Specialist
Administrative Assistant
Total FTEs
Budget Detail
Salaries, Wages, & Benefits
Supplies
Services & Charges
Capital Outlay
Interfund Charges
Total Planning Division
2003
2004
9-Month
Amended 2005
Actual
Budget Budget
1.0
1.0
1.0
1.0
1.0
1.0
0.0
0.0
1.0
1.0
1.0
0.0
2.0
2.0
2.0
2.0
2.0
1.0
1.0
1.0
1.0
0.0
0.0
1.0
0.5
1.0
1.0
8.5
9.0
9.0
$ 298,987 $ 623,975 $ 633,301
15,904 19,999 16,250
222,785 260,500 270,955
1,811 - -
15,940 20,284 13,500
$ 555,427 $ 924,758 $ 934,006
48
~ j
a ;
t
sad
I
rand: OD1 General Fund Spokane VaIley
Dept= 058 Planning & Community Developmcnt 2005 Budge
059 - Building Division
The Building Division implements the Washington Mate Building Cade. It
is
responsible for ensuring that buildings and structures comply with adapted t~uilding
node standards through professional plan review and inspection services-
The Fermit
Center receives applications and coordinates the review and processing of permits-
Accomplishments far 2004
■ Streamlined the permit process.
■ Complated implementation of a functional permitting system-
. Completed the Grading Ordinance-
. Secured participation in the National Flood Insurance Program,
■ Adapted International Building Codes-
a Completed inforrnational pamphlets.
■ Established pool of on-call inspectors to supplement inspection staff
a Instituted enforcement of Clear View triangles,
Goals for 2005
• Integrate Building and Code Compliance provisions within the Uniform Development
Cade,
. Reduce backlog of Code omplianue actions by 10%,
• Consolidate Planning site plan review wilhin Plui n Review
a Integrate inter-agency requirements with adopted Code provisions.
• Expand inter-agency participation in Cade Compliance.
Budget Summary
2003 2004
9-Month Amended
2005
Aebual Budget
Budget
Personnel -1=TE Equivalents
Building Official 1.0 1.0
1.0
Building Inspector II 2.0 2.0
2.0
Cade Enforcement Officer 1.0 2.0
2.0
Permit Specialist 2,0 2.0
2,0
Plans Examiner 1.0 1~0
I.Q
Total F Es 7.0 8_0
8.0
budget Detail
Salaries, Wages, & Benefits $ 254,832 $ 497,056
$ 555,516
Supplies 18,940 31,09E
31575
Services & Charges 39,0136 19,265
74,255
Capital Outlay 51,744 40,000
8.249
In rfund Charges 14,061 31,440
26,664
Total Building Division 378.543 619,761
696,559
49
Fund: 001 General Fund Spokane Valley
Dept: 072 Library 2005 Budget
072 - Library
Library services to Valley residents are currently provided by the Spokane County
Library District (SCLD). Under a managed competition pilot project, the City issued a
request for proposals for 2005 library services.
Budget Summary
2003
2004
9-Month
Amended 2005
Actual
Budget Budget
Budget Detail
Salaries, Wages, & Benefits $ -
$ - $ -
Supplies -
- -
Services & Charges -
2,053,250 2,270,000
Capital Outlay -
- -
Interfund Charges -
- -
Total Library $ -
$ 2,053,250 $ 2,270,000
50
Fund: 001 General Fund Spokane Valle)
Dept: 076 Parks & Recreation 2005 Budge,
076 - Parks & Recreation
The Parks and Recreation Department is composed of six divisions, the
Administration, Park Maintenance Division, Recreation, Aquatics, Senior Center,
and the CenterPlace Division. The overall goal of the department is to provide quality
recreation programs and acquisition, renovation, development, operation, and
maintenance of parks and recreation facilities, within a defined budget.
000 - Parks Administration
The Administration Division provides direction and leadership for the Parks and
Recreation Department in implementing the goals and objectives of the City Council
and facilitates the general upkeep of parks and public areas of the City.
Accomplishments for 2004
• Started the Parks and Recreation Master Plan.
• Dedication of Mirabeau Meadows Park.
Goals for 2005
• Strive for the highest level of customer service in all department activities.
• Complete & evaluate Master Plan to determine community's needs and provide
direction for a Comprehensive Plan.
• Dedication/Grand Opening of the CenterPlace facility.
• Pursue new grant opportunities.
Budget Summary
i
2003
2004
9-Month
Amended
2005
Actual
Budget
Budget
Personnel - FTE Equivalents
Parks & Recreation Director
1.0
1.0
1.0
Administrative Assistant
1.0
1.0
1.0
Total FTEs
2.0
2.0
2.0
Budget Detail
Salaries, Wages, & Benefits
$ 129,229
$ 169,069
$ 162,718
Supplies
2,713
44,487
9,580
Services & Charges
659,619
649,539
40,127
Capital Outlay
32,589
112,127
-
Interfund Charges
3,185
5,040
3,000
Total Parks Administration
$ 827,335
$ 980,262
$ 215,425
51
Fund: 001 General Fund Spokane Valley
Dept: 076 Parks & Recreation 2005 Budget
300 - Maintenance Division
The Maintenance Division coordinates and facilitates the operation and maintenance
of all City parks. Currently, the City contracts with Spokane County for the parks
maintenance services. In 2004, a request for proposals was issued for parks
maintenance services to assure the City is getting a reasonable price for the service.
Accomplishments for 2004
. Created a park maintenance proposal for the privatization of park maintenance.
Goals for 2005
. Evaluate and manage the park maintenance contract.
Budget Summary
2003 2004
9-Month Amended 2005
Actual Budget Budget
Budget Detail
Salaries, Wages, & Benefits $ - $ - $ -
Supplies - - 33,755
Services & Charges - - 821,082
Capital Outlay - - -
Interfund Charges - - -
Total Maintenance Division $ - $ - $ 854,837
Note: The Maintenance Division was combined with the Administration Division for 2003 and 2004. Historical
maintenance costs are included in the Parks Administration budget.
52
~I
Fund: 001 General Fund Spokane Valley
Dept: 076 Parks & Recreation 2005 Budge
301 - Recreation Division
The Recreation Division coordinates and facilitates the delivery of recreation programs
and services throughout the city and the City's park system. In 2004, the Division
developed summer recreation programs to provide healthy, constructive leisure time for
citizens of all ages.
Accomolishments for 2004
• Developed cost recovery spreadsheets for all recreation programs.
• Developed a comprehensive list of other recreation providers for Spokane Valley.
Goals for 2005
• Pursue recreation programming as per Master Plan recommendations.
• Continue to serve as a clearinghouse for recreation program needs by referring
citizens to other providers.
Budget Summary
Personnel - FTE Equivalents
Recreation Coordinator
Budget Detail
Salaries, Wages, & Benefits
Supplies
Services & Charges
Capital Outlay
Interfund Charges
Total Recreation Division
2003
2004
9-Month
Amended
2005
Actual
Budget
Budget
1.0
1.0
1.0
$ 24,754
$ 61,167
$ 116,790
4,707
8,585
8,555
48,489
25,561
24,930
4,885
8,120
7,940
$ 82,835
$ 103,433
$ 158,215
53
-und: 001 General Fund Spokane Valle,
)ept: 076 Parks & Recreation 2005 Budge
302 - Aquatics Division
The City of Spokane Valley owns three pools: Park Road Pool, Terrace View Pool, and
Valley Mission Pool. Services include Open Swim, Swim Lessons, Swim Team and
facility rentals. In addition, the City leases a portion of Valley Mission Park to Splashdown
Inc. for a water park.
The City currently is contracting with Spokane County for all aquatic activities within the
City. The County provides the lifeguards and maintains the pools during the season.
Accomplishments for 2004
• Participation was as follows: 16,001 swimmers; 909 people enrolled in swim lessons;
and 79 people enrolled in swim teams.
• Pools were open additional hours and on weekends.
Goals for 2005
• Pursue recommendations of the Parks & Recreation Master Plan.
Budget Summary
2003 2004
9-Month Amended 2005
Actual Budget Budget
Budget Detail
Salaries, Wages, & Benefits $ - $ - $
Supplies - - -
Services & Charges - 253,074 255,818
Capital Outlay - 10,000 -
Interfund Charges - - -
Total Aquatics Division $ - $ 263,074 $ 255,818
54
,_J
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i
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t
Fund: 001 General Fund Spokane Valley
Dept: 076 Parks & Recreation 2005 Budge
304 - Senior Center Division
The Senior Center Division accounts for the costs associated with providing
entertainment and leisure activities for the City's senior citizens.
Accomplishments for 2004
• Expanded program opportunities.
• Expanded volunteer opportunities for seniors within the community.
• Developed fundraiser activities.
• Reduced cost to print the monthly newsletter.
Goals for 2005
• Develop programs to reach the 50+ (young seniors).
• Develop a Wellness Center at CenterPlace and expand wellness awareness.
• Offer outdoor activities for active seniors.
• Recruit volunteers to work in the greenhouse.
• Investigate feasibility of extended hours for activities at the Center for working seniors.
Budget Summary
2003
2004
9-Month
Amended
2005
Actual
Budget
Budget
Personnel - FTE Equivalents
Senior Center Supervisor
1.0
1.0
1.0
Budget Detail
Salaries, Wages, & Benefits
$ 6,271
$ 84,021
$ 78,998
Supplies
2,465
3,945
2,600
Services & Charges
2,864
38,045
43,494
Capital Outlay
-
-
-
Interfund Charges
-
3,360
1,500
Total Senior Center Division
$ 11,600
$ 129,371
$ 126,592
55
Fund: 001 General Fund Spokane Valle
Dept: 076 Parks & Recreation 2005 Budge,
305 - CenterPlace Division
Construction of Mirabeau Point CenterPlace began in late 2003, and has an expected
completion date of mid-year 2005. The project represents the culmination of eight years
of planning and fundraising by Mirabeau Point Inc. and the joint involvement of the City
and Spokane County. This $10 million project is financed through numerous corporate,
individual and service club donations along with funding support from the Spokane
Public Facilities District. The City will be responsible for the construction, finance and
operation of the new facility. At total build out, the approximately 54,000 square foot
facility will house the new City of Spokane Valley Senior Center, a great room (banquet
facility), numerous meeting rooms, multi purpose rooms and a high tech lecture hall.
The facility will combine with Mirabeau Meadows Park and Mirabeau Springs to
form a regional focal point for Northeast Washington and Northern Idaho.
Accomolishments for 2004
• Construction continued on schedule and within budget.
Goals for 2005
• Develop programs and ideas for space utilization, and begin marketing and future
reservations for the facility.
• Assist with construction oversight and with purchase of furniture, kitchenware, etc.
Budget Summary
2003
2004
9-Month
Amended
2005
Actual
Budget
Budget
Personnel - FTE Equivalents
CenterPlace Manager
0.0
1.0
1.0
Administrative Assistant
0.0
0.0
1.0
Maintenance Worker
0.0
0.0
1.0
Total FTEs
0.0
1.0
3.0
Budget Detail
Salaries, Wages, & Benefits
$ -
$ 75,719
$ 144,848
Supplies
-
6,554
10,075
Services & Charges
-
29,725
146,325
Capital Outlay
-
11,962
-
Interfund Charges
-
1,680
20,051
Total CenterPlace Division
$ -
$ 125,640
$ 321,299
56
11
und: 001 General Fund Spokane Valle
+epc 090 General Government 2005 Budgi
090 - General Government
The General Government Department comprises activities that encompass services
to multiple departments. Included in this department are the costs of city hall and
related utilities, management information services, insurance costs, miscellaneous
city Intergovernmental oosts and capital equipment costs that benefit more than
one department. In 2005, the General Fund is scheduled to repay $1,259,105 of
outstanding debt.
Budget Summary
2003
2004
9-Month
Amended 2005
Actual
Budget Budget
Slid et Detail
General Cffywlde Costs
Accounting & Audit Services
Software Maintenance
Election Costs
Business Registrations
Advertising
Employee Recognition 8 Safety Program
Web Page
TelephonelDSL Charge[
IT Consulting
Permitting Sofhvare
Student Advisory Counci
Operating Supplies
Search Fees
Start-Up Capital Outlays
Miscellaneous
interfund
Interfund Loan Interes
Interfund Risk Management Payment
Operating Transfer - Loan Repayment
Facilities
Facility Repairs & Maintenance
Miscellaneous Building Maintenance
City Hall Leasing Costs
City Hall Rent
Leasehold Improvements
Storage Space & Parking
Outside Services
Memberships - SRTC
Alcohol Treatment
Spokane County Air Pollution Authority
Voter Registration Maintenance
City Economic Development
Cable Franchise Negotiations
Impact Fee Study
Requests from Outside Agencies
Contingency & Reserves
Reserve for Revenue Adjustments
Operating Reserve - Mirabeau Project
Service Level Stabilization Reserve
Contingency
$ - $
35,000
S 156,900
13,155
35,000
20,000
-
50,000
50,000
5,075
15,000
15,000
-
21,550
21,550
-
3,000
3,000
26,104
10,000
5,000
-
20,000
20,000
77,660
60,000
70,000
-
60,000
-
-
500
500
22,887
-
5,000
122,408
-
-
271,795
-
-
1,183
20,000
20,000
34,891 75,000 75,000
669 130,000 130,000
- 800,000 1,259,105
1,500
3,077
5,000
5,000
190,580
220,683
251,055
36,193
88,745
53,745
-
3,000
3,00D
-
42,500
36,000
8,858
15,800
19,000
87,227
115,000
118.918
-
-
50,000
4,306
10,000
10,000
-
50,000
20,000
-
-
50,000
-
100,000
100,000
- 463,300 813,533
300,000
200,000 600,000
- 500,000 500,000
S 906,068 1 3,450,578 $ 4,461,306
0
=und: 101 Street Fund Spokane WIWI
Dept: 042 2005 Budge
101 -Street Fund
The Street Operating program is established to provide efficient and safe movement
of both motorized and non-motorized vehicles as well as pedestrians within the limits
of the City and coordinate convenient interconnect to the regional transportation
system.
The transportation networks, under this program, are designed, constructed, and
maintained to improve the quality of life while providing the efficient movement of
commerce.
Accomplishments for 2004
• Managed contracts with the County and State for public works services including
maintenance, engineering and construction.
• City assumed operation and maintenance of all City streets and two state highways,
SR 290 and SR 27.
• Continued to contract with Spokane County for engineering services related to operations
and maintenance of City streets.
• Worked with Community Development to ensure that adequate traffic and transportation
mitigation was provided.
Goals for 2005
• Operate and maintain all City streets and two state highways, SR 290 and SR 27, which
the City has assumed.
• Continue to contract with Spokane County for engineering services related to operations
and maintenance of City streets.
• Develop a Neighborhood Traffic Calming Management program.
• Work with Community Development to ensure that adequate traffic and transportation
mitigation is provided.
• Develop a six-year street master plan and a 20 year pavement management plan.
Budget Summary
2003 2004
9-Month Amended 2005
Actual Budget Budget
Personnel - FTE Equivalents
Senior Engineer - Traffic 0.4 0.4 0.4
Public Works Superintendent 1.0 1.0 1.0
Construction Inspector 1.5 1.4 1.4
Senior Engineer (Planning/Grants) 0.0 911§ 0.4
Total FTEs 2.9 2.95 3.2
Budget Detail
Salaries, Wages, & Benefits $ 85,953 $ 185,638 $ 198,354
Supplies 3,584 13,280 13,280
Services & Charges 2,354,215 3,531,766 2,939,292
Capital Outlay 49,611 - -
Interfund Charges 22 42,500 167,140
Total Street Fund $ 2,493,365 $ 3,773,184 $ 3,318,066
58
I
Fund; 102 Arterial Street Fund Spokane Valley
Dept: D41 2005 Budget
102 - Arterial Street Fund
The Arterial Street fund accounts for the receipt and expenditure of the State-levied
motor vehicle fuel tax distributed to the City in accordance with State RCVV 82.36-020-
Th ese revenues will be transferred to the Street Capital Projects Fund for the construction,
i mp rovern ant, chip sealing, seal coating, and repair of arterial streets.
Budget Summary
Budget Detail
Transfer to Street Capital Projects
Transfer to Capitol rents Fund
Total Arterial Street Fund
2003
204
9-Month
Amended 2006
Actual
Budget Budget
165,549 600,000 670,400
- - 186,000
165,549 $ 600.000 $ 856,400
Fund: 103 Trails & Paths Fund Spokane Valley
Dept: 103 2005 Budget
103 - Trails & Paths Fund
The Trails & Paths Fund accounts for the receipt and expenditure of the State-levied
motor vehicle fuel tax distributed to the City in ecrordance with State RCVV47.30_D50_
These revenues originate from _42% of motor vehicle fuel tax attributable to Street
Maintenunce_ These funds are restricted for the purpose of construuting new trails and
paths throughout the City. No expenditures are budgeted for this fund in 2005-
59
Fund: 105 Hotel/Motel Fund Spokane Valley
Dept: 105 2005 Budget
105 - Hotel/Motel Fund
The HoteVMotel Fund accounts for the receipt and expenditure of a basic tax of
two percent on all charges for furnishing lodging at hotels, motels, and similar establish-
ments for a continuous period of less than one month. When this tax is imposed, the state
sales tax decreases by a like amount, so tourists and other lodgers experience no increase
as a result of this tax. This basic tax is to be used solely for the purposes of tourism
promotion, acquisition or operation of tourism-related facilities, and marketing of special
events and festivals designed to attract tourists.
Budaet Summary
2003 2004
9-Month Amended 2005
Budget Detail
Tourism Promotion
Transfer to GF - Mirabeau Allocation
Actual Budget Budget
$ 35,425 $ 475,000 $ 260,000
- - 40,000
$ 35,425 $ 475,000 $ 300,000
60
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Fund: 204 Limited Tax General Obligation - Debt Service Fund Spokane Valley
Dept: 204 2005 Budget
204 - Limited Tax General Obligation - Debt Service Fund
The LTGO - Debt Service Fund collects and distributes monies received and paid for
long-term debt obligations. Revenue to this fund consists of money received from the
Public Facility District, which will be used to pay annual debt obligations for the Mirabeau
bonds.
Budget Summary
2003 2004
9-Month Amended 2005
Actual Budget Budget
Budget Detail
Debt Service on Mirabeau Bonds $ - $ 600,000 $ 397,745
Debt Service on Street Bonds - 200,000 185,090
Total Debt Service Fund $ - $ 800,000 $ 582,835
61
-und: 3011302 Capital Projects & Special Capital Projects Funds Spokane vane
2005 Budge
3011302 - Capital Proiects & Special Capital Proiects Funds
These funds account for the collection and expenditure of the real estate excise tax levied
on all sales of real estate. The tax is levied in two phases of a quarter of a percent each.
The first quarter percent of the real estate excise tax (REET 1) must be spent on capital
improvements identified in a capital improvements plan. This REET 1 tax is accounted for
in the Capital Projects Fund 301.
The second quarter percent (REET 2) may only be levied by cities that are planning under
the Growth Management Act. These funds must be used for public works capital projects
The REET 2 tax is accounted for in the Special Capital Projects Fund 302.
Revenues accumulated in these funds will be used as matching funds for construction
projects and will be transferred to other Capital Project Funds.
Budget Summary
301 - Capital Proiects Fund
Transfer to Street Capital Projects
Transfer to Debt Service
Transfer to General Fund
Parks Capital Improvements
Total Capital Projects Fund
302 - Special Capital Proiects Fund
Transfer to Street Capital Projects
Transfer to Debt Service
Total Special Capital Projects Fund
2003
2004
9-Month
Amended
2005
Actual
Budget
Budget
$ 36,554
$ -
$ -
-
100,000
92,545
-
80,000
40,000
-
-
200,000
$ 36,554
$ 180,000
$ 332,545
$ 110,000 $ 200,000 $ 112,600
- 100,000 92,545
$ 110,000 $ 300,000 $ 205,145
62
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Fund: 303 Street Capital Projects Fund Spokane Valley
2005 Budget
303 - Street Capital Proiects Fund
The Street Capital Projects Fund accounts for monies used to finance the 6 year
transportation improvement plan. Revenues are transfers from the Arterial Street
Fund, Capital Projects Fund, and Special Capital Projects Fund and bond sale
proceeds.
Expenditures are often for matching funds for Transportation Improvement Board and
other grants.
Budget Summary
Budget Detail
Road Design & Construction Projects
-Pines/Mansfield, Wilbur Rd. to Pines
Sullivan Road Extension
'16th Avenue - Project 2
Park Road - Project 2
'Evergreen Road
,fValley Couplet
TIB Matching Funds
Engineering Services
Road Preservation Projects
Other Preservation Projects
Consultant Contract
Contingency
Road Paveback (Septic Elimination)
Sipple
Veradale Phase II
Burns Road
Orchard Avenue
Inland
Johnston
Sherwood Forest
Parks Road
Edgerton
Miscellaneous Projects
Total Street Capital Projects Fund
Seepage 70 for
2003
2004
9-Month
Amended 2005
Actual
Budget Budget
$ - $ 55,000 $ 28,000
15,700 5,000
260,000 -
-
195,000
348,000
-
15,000 -
294,964 - -
17,109 - -
830,000
60,000
$ 312,073
information on these
750,000
150,000
141,000
284,000
31,000
92,609
$ 2,327,309
$ 933,000
63
Fund: 304 Mirabeau Point Capital Project Fund Spokane Valley
Dept: 304 2005 Budget
304 - Mirabeau Point Capital Project Fund
Mirabeau Point is a multi-use regional project located at 2426 Discovery Place which
will be constructed and operated by the City.
CenterPlace will provide space for a Conference Center Wing, Senior Center Wing and
a Great Room Wing. The portion of CenterPlace used for the Conference Center Wing
and Great Room Wing is being developed as a "regional facility" as defined in RCW
36.100 and 35.57.020.
Budget Summary
2003 2004
9-Month Amended 2005
Actual Budget Budget
Y
Budget Detail
Construction in Progress $ 98,470 $ 9,500,000 $ 3,000,000
Bond Issue Costs 170,692 - -
Total Mirabeau Point Project Fund $ 269,162 $ 9,500,000 $ 3,000,000
Fund: 305 Street Bond Capital Projects Fund Spokane Valley
Dept: 305 2005 Budget
305 - Street Bond Capital Projects Fund
The Street Bond Capital Projects Fund accounts for monies received from bond
proceeds which will be used for various capital street projects.
Budget Summary
2003 2004
9-Month Amended 2005
Actual Budget Budget
Budget Detail
Transfer to Street Capital Projects
Bond Issue Costs
Total Street Bond Capital Fund
$ - $ 2,460,000 $ 406,000
48,584 - -
$ 48,584 $ 2,460,000 $ 406,000
64
Fund: 307 Capital Grants Fund Spokane Valle
Dept: 307 2005 Budget
307 - Capital Grants Fund
The Capital Grants Fund accounts for capital improvement projects funded partially by
grant proceeds from other governmental agencies, such as TIB, SRTC and BRAC.
Revenues to this fund are from grant proceeds and transfers from other special revenue
funds.
Budget Summa
2003
2004
9-Month
Amended
2005
Actual
Budget
Budget
Budget Detail
Barker Road Reconstruction $ -
$ 639,000
$1,114,000
24th Avenue Sidewalk Project -
$ 198,000
-
~t8th Avenue -
-
1,136,000
♦Broadway Avenue -
-
812,000
yWellesley Avenue -
-
344,000
-IRark Road -
-
164,000
Dishman Mica Road -
-
41,000
Appleway Road -
-
216,000
Total Capital Grants Fund $ -
$ 837,000
$ 3,827,000
See page 70 for funding information on these ro'eds.
Fund: 308 Barker Bridge - Federal Grant Fund Spokane Valle
Dept: 308 2005 Budget
308 - Barker Bridge - Federal Grant Fund
The Barker Bridge - Federal Grant Fund was created to account for the revenues and
expenditures associated with the Barker Road Bridge Replacement Project. This project
is fully funded by BRAC grant proceeds and will cost approximately $8,000,000 over the
course of the next few years.
Budget Summary
2003 2004
9-Month Amended 2005
Actual Budget Budget
Budget Detail
Barker Road Bridge Replacement Project $ - $ 702,000 $ 234,000
' See page 70 for funding information on these projects.
65
und: 402 Stormwater Management Fund Spokane Valk
kept 402 2005 Budgn
402 - Stormwater Management Fund
The Stormwater Management fund accounts for receipt and expenditure of the stormwater
management fee. This fee is levied on an annual basis based upon a number of service
units attached to the parcel.
The expenditures are used for stomnvater construction and management through both
the Public Works Department and Spokane County.
Accomplishments for 2004
• Enforced standards to improve water quality and protect the aquifer.
• Provided support to planning and building to insure that new development meets
Stormwater standards.
• Participated in the development of Department of Ecology stormwater regulations
including the UIC and NPDES Phase II programs and the finalization of the Eastern
Washington Stormwater Manual.
• Investigated existing drainage problems.
• Performed floodplain permit engineering review.
• Managed the swale inspection program.
• Managed Spokane County contract work for stormwater billing.
• Initiated development of City drainage design manual based upon DOE's Eastern
Washington Manual. Developed new Swale design methot
Goals for 2005
• Design and implement solutions for existing drainage problems.
• Perform floodplain permit engineering review.
• Manage the swale inspection prograrr
• Update stormwater billing procedures.
• Implement new swale design method-
• Develop and implement six year plan for construction of regional and semkiagional
drainage facilities.
• Continue development of the City Stormwater design manual.
Budget Summary
2003 2004
9-Month Amended 2005
Actual Budget Budgel
Personnel - FTE Equivalents
Engineer 0.0 0.0 1.0
Engineering Technician 0.0 Q,0 1.0
Total FTEs 0.0 0.0 2.0
Budget Detail
Salaries, Wages, & Benefits $ - $ - $ 151,112
Supplies - 6,700 22,700
Services & Charges 4,141 362,000 859,102
Capital Outlaj - - 20,000
Interfund Transfers - 150.000 259.607
Total Stormwater Fund $ 4,141 $ 518,700 $ 1,312,521
66
L
=und: 501 Equipment Rental & Replacement Fund Spokane Valle)
?ept 501 2005 Budgel
501 - Equipment Rental & Replacement Fund
The Equipment Rental & Replacement Fund (ER&R) accounts for the cost of maintaining
and replacing City vehicles and equipment for all City departments. The ER&R fund is an
Internal Service fund.
The fund accumulates the resources for vehicle and equipment replacements in the fund.
The Funds or Departments using the vehicle or equipment pay the scheduled
replacement fee.
Replacement funds are being collected on the telephone system, computer network
system, desktop computers, and vehicles. Maintenance and service charges for copiers,
telephones, intemet are also charged to funds through this department.
The fund also finances and administers a fleet of pool cars for use by City departments.
Accomplishments for 2004
• Administered an accounting system for replacement costs for city equipment.
• Revised replacement charges for the 2005 budget year to better reflect expected usage.
Goals for 2005
• Continue to administer and refine the accounting system for replacement costs.
• Setup and'administer an inventory tracking system.
Budget Summary
2003
2004
9-Month
Amended
2005
Actual
Budget
Budget
Budget Detail
Salaries, Wages, & Benefits
$ -
$ -
$ -
Supplies
2,212
5,000
7,500
Services & Charges
26,579
23,600
25,000
Capital Outlay
41
15,000
18,551
Interfund Transfers
-
-
-
Total ER&R Fund
$ 28,832
$ 43,600
$ 51,051
67
Fund: 502 Risk Management Fund Spokane Valley
Dept: 502 2005 Budget
502 - Risk Management Fund
The City of Spokane Valley Risk Management Fund is established to account for
insurance costs, claims settlement and administration of a risk management safety
program.
This fund also accounts for the funding of self-insured unemployment claims through the
State of Washington and Washington Cities Insurance Authority.
Accomplishments for 2004
• Administered an accounting system for the risk management internal service fund.
Goats for 2005
• Continue to administer and refine the risk management internal service fund accounting
system.
Budget Summary
2003
9-Month
Actual
Budget Detail
Salaries, Wages, & Benefits $ -
Supplies -
Services & Charges -
Capital Outlay -
Interfund Transfers -
Total Risk Management Fund $ -
2004
Amended
2005
Budget
Budget
137,500
134,450
$ 137,500
$ 134,450
68
City of Spokane Valley
Capital Expenditures for 2005
Department Capital Outlay Description Total
059 Building
Shelving 8,249
090 General Government
"Real Estate Excise Tax 1
Leasehold improvements
Total Capital Expenditures
53,745
$ 61,994
Revenue Source
city REET V
8,249
53,745
Lk_ 61,994
69
Oevaltmortl
Cs;tlml 0611 r Description
Total
$01 Capital Projects Fund
Packs InprD.emonb
1CO,000
303 01rW Pend
BC011.L1;3)20 A Gvrz-um,aP dam
PinesManstdM. Man Rd, to Pines
1,777,OD3
Guffaw (Load Ertan*n
327,030
Red :7eserratrofL_rNy,}
Other Praserveloo P"c's
790,000
CArRrCemaq
160,000
307 CAPltal grants Fund
Q08d De :lees A CM:M9th[SEcft=
Barker Read
1,11 a f00
Aypkrwat Rood
216.WD
Bill AvKnre
1,139.030
(~g,erttreNniM Pmlrt!
orosdrray Arunue
912,11D0
Vlallesley Manua
3s4,ODD
Park Road
tS4.000
Rshman Won Road
41.000
SU Btlkeo Bridge • Fed Otani Fend
Baakm Read Bedpo Ramr7udrn
234.000
704 N.trabsou Point
Conabuctlon In Progress
3,000.030
402 StormeaYr Fund
VOhlea Pur?..ar0
20,9110
601 Epelprawt MR Fund
VINCID Purchase
16.551
Tonal Caul Oxpenditurar
6 10,7@31169
'Raul Estate MIC40 Tax 1
"Raul Estate Excss Tax 2
..•Trsraportation Improvement Beard (Slate Fwds)
-Spekano Regional TranspcrttGcr. Coandl JFedaral Faros)
1-111 iage Raolacerannt AdKSary CommJDea aFedoml Fr.E3)
City of Spokane Valley
Copltal Expo"lluros rot 2006
Wmbeau
Point Oeneoel Grant
Bond Cam goad Fund Proonds
Arterial Otormwater
11bee1 manageraeart
MUM
1,749.000
26.000
322000
5,000
112,550
920.441
117.000
150,000
215,000
0.000
691,000
30.000
188,000
153.000
083,0110
tte,000
702,000
47,000
287,000
8;300
14,000
t42.000
7,000
34,000
234.000
3.DDD.DDD
2000
18361
DD
65
1,004
70
177 -71
Position Listing
City of 8Pa7ene valley
2006 Budpefed Potilione
e Y0 4g
CITY MANAGER
1.0
1
DEPUTY CITY MANAGER
1,0
1
DEPUTY CITY ATTORNEY
1.0
1
COMMUNITY DEVELOPMENT DIRECTOR
110
11
PUBLIC WORKS DIRECTOR
to
1
FINANCE OIREC7OR
1.0
1
PARKS 6 RECREATION OL4ECTDR
1.0
1
CITY CLERK
1.0
1
PLANNING MANAGER
1.0
1
CENTERPLACE MANAUER
t,0
I.C
SENIOR ENGINEER
2.0
0,1
1,0
3.e
SENIOR ENGINEER
1.0
1
SENIOR ENGINEER .TRAFFIC
0,4
0.4
ASSISTANT ENGINEER
10
2.0
ENCINEF,RINC TEVINICIAN
1,0
1.0
2.0
SENIOR PLANNER
1.0
'.1
ASSOCIATE PLANNER -CURRENT
1.0
I 0
ASSOCIATE PLANNER -LONG-TMA
1.0
i 0
ASSISTANT PLANNER
1.0
1,0
CODE ENFORCEMENT OFFICER
2.0
10
SUILOLVO OFFICIAL
1.0
1 0
SUILDLVG I.NSPECTOR II
2.0
10
BUILDIVO ASPECTOR I
0.
PLANE EIVWWER
1.0
1.0
PERMIT SPECIALIST
1.0
2.0
3.0
PLANNING TECHNICMN
1.0
1,0
PUZILIC WORKS SIJPFR01TENOGNT
1.0
1,0
RECREATION COORDINATOR
1.0
S,0
ADMINISTRATIVE ANALYST
1,0
1 0
ACCIOUNTANTIBLIOCZ7 ANALYST
1,0
ACCOUNTING MANAGER
1,0
17 SPECIALIST
r
i,0
1.0
SENIOR CENTER SFECIALIST
110
1,0
DEPUTY CITY CLERK
01
0.5
1.0
ADMINISTRATIVE ASSISTANT
1.0
0,5
015
1,0
1.0
1.0
5,0
ADMIMSTRATIYE ASSISTANT
r:
1.0
1.0
2,0
OFFICE ASSISTANT II
1.0
i,0
ACCOUNTING TECHNICIAN
Z.0
MAINTENANCE WORKER
r
1.0
1,0
CONSTRUCTION INSPECTOR
t.e
: 4
Totalt d
3.6
6.6
1.0
0,6
6.0
9.0
0.0
2.0
1.0
to
3,0
7
2.0
621
Sturm•
etreet I Wab1
Funding Sour General Fund
FurE Find
71
City of Spokane Valley
FTE Count by Year
2005 Budget
Department
General Fund:
Executive & Legislative Support
Operations & Administrative Services:
Deputy City Manager
Finance
Legal
Human Resources
Public Works
Planning & Community Development:
Planning
Building
Parks & Recreation:
Parks Admin
Recreation
Senior Center
CenterPlace
Street Fund
Stormwater Fund
TOTAL
2004 2005 2005 Budget
Authorized FTE Proposed
4.5 - 4.5
3.5
-
3.5
5.5
-
5.5
1.0
-
1.0
0.5
-
0.5
7.0
1.0
8.0
9.0
-
9.0
8.0
-
8.0
2.0
-
2.0
1.0
-
1.0
1.0
-
1.0
1.0
2.0
3.0
2.95
0.25
3.2
-
2.0
2.0
46.95
5.25
52.2
72
2004 Work Force Comparison:
The 15 Washington Communities with Population of
50,000 & Over
CITY
POPULATION
FULL-TIME
PART-TIME
Seattle
571.900
9473
899
Tacoma
196,300
3447
69
Spokane
197,400
2139
35
Bellevue
117,000
1163
62
Everett
95,470
1041
16
Vancouver
150,700
1016
25
Bellingham
69,850
750
57
Kent
84,210
748
34
Yakima
79,220
630
18
Renton
54,900
571
19
Kennewick
57,900
358
9
Federal Way
83,500
286
23
Shoreline
52,730
120
10
Lakewood
58,940
99
7
S kane Valle
82,005
47
4
AVERAGE
1459
86
The 16 Washington Communities with Population of
30,000.49,999
Olympia I
42.860
548
44
Redmond
46,480
548
38
Richland
41,650
540
6
Auburn
45,355
443
2
Kirkland
45,630
419
40
Lynnwood
34,500
334
24
Bremerton
38,700
332
25
Puyallup
35,490
309
18
Longview
35,290
289
63
Edmonds
39,580
260
7
Bothell
32,900
237
10
Pasco
37,580
228
13
Lace
32,240
196
9
University Place
30,720
66
4
Sammamish
35,930
59
2
Burien
31,480
40
13
AVERAGE
303 19.9
Source: Association of Washington Cities Survey: 2004
73
3po, 11 ig a
COMMUNITY PROFILE AND HISTORY
"You cannot look to the future if you do not know the past. "
On May 21, 2002, voters within the City approved incorporation of the City of Spokane
Valley, which is the second largest city in the County and the eighth largest city in the
State, with approximately 83,950 residents. The City incorporated as of March 31, 2003.
The assessed valuation of real property within the boundaries of the City for taxation
purposes is estimated for 2005 tax collection to be approximately 54,700,000,000.
Spokane Valley encompasses approximately 38.2 square miles of land area. It has an
extensive retail tax base and is home to several major auto dealerships and the Spokane
Valley Mall, which includes over 700,000 square feet of gross leasable floor area. There
are an estimated 5,000 businesses in Spokane Valley with estimated retail sales of S 1.5
billion.
The first permanent settler in the Spokane Valley was Antoine Plante, a retired French-
Canadian trapper. Mr. Plante built a cabin near the Spokane River in 1849, from which
he operated a small Hudson's Bay Company trading post. Other settlers began arriving
in this area between 1865 and 1882. "Firsts" to occur in Spokane Valley include the first
settler in 1849, first business and ferry in 1850, the first store and bridge in 1862, the first
house in 1866, and the first post office in 1867. All of these "firsts" occurred before the
arrival in 1873 of James Glover who was considered the "Father of Spokane."
In 1883, the Northern Pacific Railroad opened the west up with the transcontinental
railroad. The new railroad, coupled with the discovery of silver in north Idaho, created
an influx of people to the Spokane Valley area. Within a few years the Spokane area was
connected to the rest of the country by five transcontinental railroads.
The next major innovation to Spokane Valley was the introduction of irrigation to the
area. Within 20 years 30,000 acres of dry land had been converted into fertile farm land.
The first irrigation systems were constructed between 1899 and 1905. The Valley
population grew from 1,000 residents at the turn of the century to nearly 10,000 by 1922.
During this time apple growing became the predominant agricultural crop with nearly 2
million apple trees being planted by 1912. As the population of the Valley increased,
small communities with churches, schools, businesses, community clubs, and other
organizations thrived.
Prior to World War 11, the federal government made a decision to build an aluminum
plant in Spokane Valley along the Spokane River. Additionally, the fcdcral government
74
identified a need for warehouse space and facilities to support coastal activities during the
war. In 1942, Spokane Valley was chosen as a site for one of theses Inland Supply
Depots. The Naval Storage Yards are now the Valley Industrial Park that has 5,000,000
square feet of gross leasable floor area.
Rapid growth continued in Spokane Valley throughout the 1950s, 60s, and 70s. Along
with this continued growth came concerns regarding the impact of the development on
the Valley environment. Citizens' concerns were related to impacts to lakes in the area as
well as the aquifer underlying a majority of the Spokane Valley. No protections were put
r into place to address these issues; sanitary sewers were not required for new construction.
Steady residential and commercial growth continued in the Spokane Valley throughout
the 80s and 90s. High tech companies followed Hewlett Packard into the Liberty Lake
area. Later, some high tech companies moved into the industrial Park. The State Board
of Health threatened to enact a moratorium on new development in 1983, unless sewering
of the Valley began. In response, Spokane County developed a wastewater management
plan that put into motion construction of a sewer trunk line and a sanitary sewer system
was made available to the citizens of Spokane Valley.
MAJOR :PUBLIC FACILITIES AND PARKS IN SPOKANE VALLEY
' There are public facilities and a number of parks in the City of Spokane Valley. The
Spokane Indians, a minor league baseball team, plays its home games at Avista Stadium,
located just inside the city limits on the east side of Havana Street. This stadium is one of
the finest facilities in the Northwest League and can seat 7,200 spectators. Situated next
door to Avista Stadium is the Spokane County Fair and Exposition Center. The
Fairgrounds was expanded in 2003 with the construction of a new covered grandstand
that was opened at the 2003 Interstate Fair. Various other shows and events are held
throughout the year at the Fairgrounds.
Mirabeau Point Park, situated on 54.5 acres of land, located between Pines Road and
Lvergreen Road interchanges (north of 1-90), along the south bank of the Spokane River,
is a City cultural development currently under construction. It has been designed as a
multiuse community facility that will provide public, educational, recreational, and
cultural activities for its citizens.
CenterPlace, a 54,000 square foot facility, will be built to accommodate a regional senior
center, education and business center, and a cultural and performing arts center.
Mirabeau Meadows is a 15-acre parcel of land providing another area for community
activities, such as family get-togethers and games, outdoor music, corporate outings,
farmers markets, arts and crafts, and other special events in Mirabeau Point Park.
Valleyfest, an annual community event that is sponsored by individuals and businesses in
our City, was held in this park in 2004.
75
The City of Spokane Valley operates a number of parks within the City. Below is a
summary of these parks:
• ~ i
Park Name
Park Classification
Park Size
Balfour
Communi Park
2.8 acres
Brown's
Community Park
8.2 acres
Castle
Community Park
2.7 acres
Ed ecliff
Community Park
4.8 acres
Mirabeau Point Park
Community/Regional Park
6.5 acres owned/54.5 total
Myrtle Point
Natural Area
31.0 acres
O ortuni Township
Special Use
0.2 acres
Park Road Pool
Special Use
2.0 acres
Sullivan
Communi Park
10.3 acres
Terrace View
Community Park
9.1 acres
Valley Mission and Valley
Mission South & Pool
Community Park
27.2 acres
Valley Senior Center
Special Use
2.0 acres
Centennial Trail
Trail
7 linear miles
THE FUTURE OF SPOKANE VALLEY
Spokane Valley: a community of opportunity where individuals and families can grow
and play, and business will flourish and prosper.
The potential of Spokane Valley is tremendous, with an adequate tax base and room for
expansion of residential, commercial, and industrial growth. Spokane Valley rivals other
cities in Eastern Washington in terms of population and significance in the region.
The City is committed to planning for the future. It has created a rough draft of its first
Comprehensive Plan, which is undergoing community review. In addition, the City is
developing a Parks and Recreation Master Plan.
76
COMMUNITY PROFILE
LOCATION
The City of Spokane Valley is located in the
eastern part of Spokane County adjacent on
the east by the City of Liberty Lake and on
the west by the City of Spokane and is
accessible from 1-90, SR 27 and SR 290.
Demoeraohics
Square Miles
38.5
Population
83,950
Housing Units
37,867
Miles of Paved Streets
420
CITY COUNCIL
Mike DeVleming, Mayor
Diana Wilhite, Deputy Mayor
Dick Denenny, Councilmember
Mike Flanigan, Councilmember
Richard Munson, Councilmember
Gary Schimmels, Councilmember
Steve Taylor, Councilmember
MUNICIPAL SERVICES
Law Enforcement
The City of Spokane Valley contracts with
the Spokane County Sheriff's Office for its
law enforcement services. The City also
contracts with Spokane County for jail and
court services. The Washington State Patrol
also provides services on state and interstate
highways and as backup for emergencies.
Eire Protection
Spokane County Fire District 1, the largest
District in Spokane County, provides fire
protection as well as basic and advanced
LMT life support services for the majority
of the City. Portions of the City are also
served by Spokane County Fire District 8.
Library Services
The Spokane County Library District
provides library services to the City.
Public Works
The City's engineering and roads
maintenance is provided by the City's Public
Works Department, with road maintenance
provided under contracts by Spokane
County.
Animal Control
Animal control services are provided by the
Spokane County Animal Control
Department, and is staffed with Animal
Control Officers trained and commissioned
by Spokane County Sheriffs Department.
Parks and Recreation
The City of Spokane Valley contracts with
Spokane County for the maintenance of
parks within the community.
Recreational Facilities
■ Balfour Park
• Brown Park
• Castle Park
■ Centennial 'frail
• Edgeeliff Park
■ Mirabeau
• Park Road Park
• Sullivan Park
• Terrace View Park and Pool
■ Valley Mission Park, Pool and Senior
Center
Educational Services
The City of Spokane Valley is served by:
• Central Valley School District No. 356
■ East Valley School District No. 361
• Spokane School District No. 81
■ West Valley School District No.363
• (7) private schools
77
CITY OF SPOKANE VALLEY
SPOKANE COUNTY, WASHINGTON
ORDINANCE NO. 04-044
AN ORDINANCE OF THE CITY OF SPOKANE VALLEY, WASHINGTON, ADOPTING A
BUDGET FOR THE PERIOD OF JANUARY 1, 2005 THROUGH DECEMBER 31, 2005
APPROPRIATING FUNDS AND ESTABLISHING SALARY SCHEDULES FOR
ESTABLISHED POSITIONS.
WHEREAS, State law requires the City Manager to prepare a preliminary budget for the City
of Spokane Valley at least sixty (60) days before the beginning of the City fiscal year beginning
January 1, 2005 and ending December 31, 2005;
WHEREAS, the City Manager in consultation with the Finance Director and Departrnent
Heads has prepared and placed on file with the City Clerk a preliminary budget together with an
estimate of the amount of money necessary to meet the expenses of the City including payment of
outstanding obligations;
WHEREAS, notice was posted and published on October 1 and 8, 2004 that the City Council
in the City of Spokane Valley would meet and receive public comment in the City Council Chambers
prior to the adoption of the budget.
WHEREAS, following the filing of the preliminary budget with the City Clerk, notice of the
same and a hearing on the budget, the City Council desires to adopt the 2005 budget, including all
allowances and appropriations for each fund so that a balanced budget, where appropriations are
limited to the estimated revenues, is adopted for the City.
NOW, THEREFORE, the City Council of the City of Spokane Valley do ordain as follows:
Section 1. Adoption of 2005 Budd 'rhe budget for the City of Spokane Valley for
the year of 2005 is hereby adopted as the balanced budget of the City with appropriations limited to
the total estimated revenues of the City. The final budget for 2005 is attached hereto and by this
reference is incorporated herein pursuant to RCW 35A.33.075.
For summary purposes the total estimated appropriations for each separate fund plus the
aggregate total for all such funds are set forth as follows:
FUND
ESTIMATED APPROPRIATION
GENERAL FUND
$28,508,165
STREET FUND
3,318,066
ARTERIAL STREET FUND
856,400
TRAILS & PATHS FUND
-0-
HOTEUMOTEL FUND
300,000
DEIST SERVICE LTGO 03
582,835
CAPITAL PROJECTS FUND
332,545
SPECIAL CAPITAL. PROJECTS FUND
205 145
STREET CAPITAL PROJECTS FUND
933,000
78
MIRABEAU POINT CAPITA I, FUND
3,000,000
STREET BOND CAPITAL FUND
406,000
CD BLOCK GRANT FUND
-0-
CAPITAL GRANTS FUND
3,827,000
BARKER BRIDGE FEDERAL. 17UND
234,000
STORMWATER MANAGEMENT FUND
1,312,521
EQUIPMENT R&R FUND
51 051
RISK MANAGEMENT FUND
134,450
r 'ncc total balance of all funds appropriated for the year 2005 is $44,001,178.
Section 2. Positions and Salary Schedules. The various positions and salary ranges for
City Employees are attached to this Ordinance as Appendix "A."
~i
Section 3. Transmittal of Budget A complete copy of the budget as adopted, together
with a copy of this Ordinance shall be transmitted by the City Clerk to the Division of Municipal
Corporations in the Office of the State Auditor and the Association of Washington Cities.
Section 4. Severability. If any section, sentence, clause or phrase of this ordinance
shall be held to be invalid or unconstitutional by a court of competent jurisdiction, such invalidity or
unconstitutionality shall not affect the validity or constitutionality of any other section, sentence,
clause or phrase of this ordinance..
Section 5. Effective Date. This Ordinance shall be in full force and effect five (5) days
after the date of publication of this Ordinance or a summary thereof in the official newspaper of the
city
PASSED by the City Council this day of , 200_
ATTEST:
F
Chris Bainbridge, City Clerk
Approved As To Form:
Stanley M. Schwartz, City Attorney
Date of Publication:
Effective Date:
Mayor, Michael DeVleming
79
- Appendix A
EMPLOYEE POSITION CLASSIFICATION
MONTHLY SALARY SCHEDULE
2005 Salary Schedule
Position Title
Grade
2005 Range
C' Manager
Unclassified
-
Deputy City Manager er
21
$7,020 - $ 9,0R
Community Development Director
21
7,020 - 9,000
Finance Director
21
7,020 - 9,000
Public Works Director
21
7,020 - 9,000
Parks and Recreation Director
19
5,686 - 7,290
C' Engineer
19
5,686 - 7,290
Planning Manager
18
5,118 - 6,561
Building Official
18
5,118 - 6,561
Senior Engineer - Capital Projects Development
18
5,118 - 6,561
Senior Engineer - Traffic CIP Planning/Grants
17
4,606 - 5,905
Deputy City Attorney
16
4,145 - 5,314
C' Clerk
16
4,145 - 5,314
Senior Planner
16
4 145 - 5,314
Accountin Manager
16
4,145 - 5,314
ITSpecialist
15
3,731 - 4,783
Associate Planner
15
3731 - 4,783
Assistant Engineer
15
3,731 - 4,783
Public Works Su edritendent
15
3731 - 4,783
Accountant/Bud et Analyst
14
3,358 - 4,305
Administrative Analyst
14
3,358 - 4,305
Assistant Planner
14
3 358 - 4,305
Building Inspector II
14
3,358 - 4,305
Plans Examiner
14
3,358 - 4,305
GIS Technician
14
3,358 - 4,305
Engineering Technician
14
3 358 - 4,305
Maintenance/Construction Inspector
13-14
3,022 - 4,305
Recreation Coordinator
13-14
3,022 - 4,305
Code Enforcement Officer
13
3-0-2-2- - 3,874
Building Inspector 1
13
3,022 - 3,874
Planning Technician
13
3 022 - 3,874
De u City Clerk
12-13
2,720 - 3,874
Senior Center Specialist
12-13
2,720 - 3,874
Maintenance Worker II
12
2,720 - 3,487
Administrative Assistant
11-12
2,448 - 3,487
Permit Specialist
11-12
2,448 - 3,487
Accounting Technician
11-12
2,448 - 3,487
Maintenance Worker 1
10-12
2,203 - 3,487
Office Assistant II
10-11
2,203 - 3,138
Office Assistant 1
9-10
1,983 - 2,824
Recreation Assistant
5
1,301 - 1,668
80
CITY OF SPOKANE VALLEY
Glossary of Budget Terms
Accrual Basis - A basis of accounting
in which revenues and expenditures are
recorded at the time they occur as
opposed to when cash is actually
received or spent.
Appropriation - A legal authorization
granted by the City Council to make
expenditures and to incur obligations for
a specific purpose.
Assessed Valuation - 'rhe valuation set
upon real estate and certain personal
property by the County Assessor as a
basis for levying property taxes.
Authorized Positions - Employee
positions, which are authorized in the
adopted budget, to be filled during the
year.
Bond - A long-term promise to repay a
specified amount (the face amount of the
bond) on a particular date (the maturity
date). The most common types of bonds
are general obligation revenue bonds.
Bonds are primarily used to finance
capital projects.
Budget - A plan of financial activity for
a specified period of time (fiscal year or
biennium) indicating all planned
revenues and expenses for the budget
period.
Budget Message - The opening section
of the budget that provides the City
Council and the public with a general
summary of the most important aspects
of the budget, changes from the current
and previous years, and the views and
recommendations of the Mayor.
Capital Improvement - Expenditures
related to acquisition, expansion or
rehabilitation of an element of the
government's physical plant; sometimes
referred to as infrastructure.
Capital Outlay - Fixed assets that have
general value of $5,000 or more and
have a useful economic lifetime of more
than one year.
Capital Project - Major construction,
acquisition, or renovation activities
which add value to government's
physical assets or significantly increase
their useful life, also called capital
improvements.
Capital Projects Fund - A fund created
to account for all resources and
expenditures used for the acquisition of
fixed assets except those financed by
enterprise funds.
Contingency - A budgetary reserve set
aside for emergencies or unforeseen
expenditures not otherwise budgeted.
Contractual Services - Services
rendered to a government by private
firms, individuals, or other governmental
agencies.
Dent Service - Payment of interest and
principal on borrowed money according
to a predetermined payment schedule.
Department - The basic unit of service
responsibility, encompassing a broad
mandate of related service
responsibilities.
81
Division - Can be a subunit of a
department which encompasses a
substantial portion of the duties assigned
to a department (e.g. Building Division
in the Planning and Community
Development Department).
Encumbrance - The commitment of
appropriated funds to purchase an item
or service. To encumber funds means to
set aside or commit funds for a specified
future expenditure.
Expense - Charges incurred (whether
paid immediately or unpaid) for
operations, maintenance, interest or
other charges.
Face Value - The amount of principal
that must be paid at maturity for a bond
issue.
Fiscal Year - A twelve-month period
designated as the operating year for
accounting and budgeting purposes in an
organization.
Full-time Equivalent Position (FTE) -
A full-time or part-time position
converted to the decimal equivalent of a
full-time position based on 2,080 hours
per year. For example, a part-time
person working 20 hours per week
would be equivalent of 0.5 of a full-time
position.
Fund - A fiscal entity with revenues and
expenses that are segregated for the
purpose of carrying out a specific
purpose or activity.
GAAP - Generally Accepted
Accounting Principles. Uniform
minimum standards for financial
accounting and recording, encompassing
the conventions, rules, and procedures
that define accepted accounting
principles.
GASB - The Governmental Accounting
Standards Board, established in 1985, is
the current standard-setting board for
governmental GAAP.
General Fund - The principal operating
fund of the City used for general
governmental operations. Taxes and
fees that generally have no restriction on
their use support it.
General Obligation (G.O.) Bonds -
This type of bond is backed by the full
faith, credit and taking power of the
government issuing it.
Indirect Cost - A cost necessary for the
functioning of the organization as a
whole, but which cannot be identified
with a specific product, function or
activity.
Infrastructure - The physical assets of
a government (e.g. streets, water. sewer,
public buildings, and parks).
Interfund Transfers - The movement
of monies between funds of the same
governmental entity.
Levy - To impose taxes for the support
of the governmental activities.
Long-term Debt - Debt with a maturity
of more than one year after the date of
issuance.
Mission Statement - A broad statement
of the intended accomplishment or basic
purpose of a program.
Modified Accrual Accounting - A
basis of accounting in which
82
r
I
expenditures are accrued but revenues
are accounted for when they become
measurable and available. Since this
type of accounting basis is a
conservative financial approach, it is
recommended as the standard for most
governmental funds.
Operating Budget - The portion of the
budget that pertains to daily operations
that provide basic governmental
services.
Ordinance - A formal legislative
enactment by the City Council. If it is
not in conflict with any higher form of
law, such as a statute or constitutional
provision, it has the full force and effect
of law within the boundaries of the
municipality to which it applies.
Program - The smallest organization
that delivers a specific set of services. A
program may be an entire department; or
if a department encompasses
significantly diverse responsibilities or
large work forces, a single department
may be divided into two or more
programs.
Reserve - An account used to either set
aside budgeted revenues that are not
required for expenditure in the current
budget year or to earmark revenues for a
specific future purpose.
Resolution - A special or temporary
order of a legislative body-an order of
a legislative body requiring less legal
formality than an ordinance or statute.
Resources -Total amounts available for
appropriation including estimated
revenues, fund transfers, and beginning
balances.
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Revenue - Sources of income financing
the operations of government.
Taxes - Compulsory charges levied by a
government for the purpose of financing
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 who pay, for example,
sewer service charges.
Unreserved Fund Balance - The
portion of a fund's balance that is not
restricted for a specific purpose and is
available for general appropriation.
User Charges - The payment of a fee
for direct receipt of a public service by
the party who benefits from the service.
Vision Statement - A short statement
that conveys the big picture of the
organization. It is general in scope, not
restricting. It answers the question
"Why?„