Adopted 2006 Budget -11/18/2005
CITY OF
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'Ccntrr{'larc aI hbratx:au I'arl.
2006
Final Budget
Cl'1'Y nF SPQKANE VAi..LEY - 2006 BUDrE1'
' Tablc of Contents
. Budget Message
' CAwicil.members & Staff 1
City iVlanager 13udget Message 2
;
Audgct CTuidc
About the Budget & the Budget Process 10
. ~ Spokane Valley Budget Policies 13
- Ba.sis of Accounting and Budgeting 14
Explanation of 1Zevenue Sources 16
Budget Summary
~ Revenue Elssumptions 20
, Expenditure Assumptions 21
Budget Summary 22
- Ttevenues by '1'ype 23
! C;eneral Fund Revenue Sources Chart 24
City - Wicie Revenue Sources Chart 25
Dcta.il Revenues by Type 26
. Expenditures by laepartment 29
General Fund E:xpenditures hy Departinent by Type 30
Ceneral Fund Fxpenditures by Department Chart 31
Gencral Fund Expenditures by Typc Chart 34
i Expenditures
. Gcneral Fund:
Legislative Branch 33
~Lxecutive & Legislative SuPport 35
~ : . Public Safety 37
. Contract Expenditures Chart 39
Operations & Administrative Serviees 40
' Yublic Works 44
Planning & Cnmmunity Dcvelvpmenc 46
~ Parks & Recreation 49
General Govcrnment 54
, All Other Funds:
Street Fund 55
A.rterial SlTeet Fund 56
Trails & Paths Fund 56
HoteUMotel Fund 57
- CenterFlace Uperating Reserve Fund Sg
~ Service Levcl Stahili2ation Reserve Fund $8
, Winter Weather Reserve Fund 59
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CITY OF SPnKANI; VA.[.,I.,I:Y - 2006 RUDCET '
I'abie of Contents
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Debt Servic;e Funds (p
Capital 1'rojects & Special Capittil Projects 1'unds 61 Street Capital Projects Fund 62
' Mirabeau Point Capital Praject Funci ' 63 ,
Street Bnnd Fund 63 ;
Capital Grants Fund 64
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. Barker 13ridge - Fed Grant Funa 64
Parks Capital Projects Fund 65 ~ Civic Buildings Capital Project Fund 65 -
. Stormwater Management Fund 66
Equipment Rental & R.eplac;ement Fund 67 ;
Risk Vlanagement Fund 6$ City Prufilc & Other Budget Informati<►n
, General Fund Capilal Fxpenditures 69 '
All Other Funds Capital Expenditures 70
Positi4n Listing by 17epartmcnt 71 ,
Full Time Equivalenl Count by Year 72 2005 Workforce Comparison 73
Community Profile and fTistory 74 '
Lmployee Salary Schedule 77
Debt Service Schedule 78 ; Glossary 79
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' C(TY OF SYOKANE VALLrY
~ City Council Members
Diana Wilhite, Mayor Richard Munson, Deputy
Position #1 Positinn #5
Stephen Taylor Michael Flanigan
Position 42 1'osition #cS
' Michael DcVleming Richard Denenny
, - Position #3 E'osition 47 i
Gary Schimmels
I--; Position #4
Staff
i7avid Mercier, City Mandger
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Nina Rcgor, Deputy City Manager
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Kenneth "J"hompson, Finance & Administrativc Services Director
Marina Sukup, Community DeveJopmcnt Director
;-Michael Jackson, Parks & Recreation Director
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_ Ncil K.ersten, Public Works I7irectar
Michael Connelly, Cily Attorney ~
: "Chomas Scholtens, Building Official
; Christine Bainbridge, City Clerk
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.00 Val lCity Monoger's Budget Message
Arrnuol Budge! For
Fiscal Year 2006
Dear Citizerrs, Mayur and City C'ouncil ojSpokane VaUey:
It is my plcasure to pnesent the budget document far the fiscsil ycar uf 2006, which represcnts thc
combined efforts of the City Council, s-tafF and citu.ens. 'Ihis year, the City C'ouncil, Planning
Commission and citizeas gave much aticntion to es-txblishing a City of Spokane Valley Values
Statement that will guide Gity government. I have included the prcxiuct of their efforts bere for
your consideration.
Draft V'ision
"A community of opportunity where individuals and fsimilics cmn gruw and piay, and bu.sirtesses
will flaurish ftnd prospx:r."
Cin, of .S'pokane P'aller Value.s
C.ommunity ]deatity and Pride. Spolcanc Vallcy pmmotcs an cnvironment thnt supports the
home and family, und jah and education opportunities.
i [igh]ight arcas: -
• A hiendly, wholesome, safe place to live and raise a ~
fnmily
• A city center and economically healthy, diverse
downtown aresi
• Preservatian of neightwncood.s 4iu~rMaLtiIxhf ~ ~Nt 2003
Focns on the Future. Spoi►tine Valley is a visianary city encoumging its citi•r.ens and lheir
governrnent to look to the future heyood the present generntinn, and tn bring such ideas to public
discussion, enh:irticing u sense ofcommunity identity.
,
i tigttligttt areaS:
r
• A balt►nce.~ approac;h to growth and development
* SteHrardship c>f land and resources, such as pazks. ► ~
recreation and nalural areas
• I'rrservaticin and ~,~rowth of the economic and .,.•c~~n~inrr~•ial i~~h I,:i~e nl th~• c~~n~n~~»>itv - ~
_41110P
1. !'rtk'! ~1:7Cl. O ~YgK1iYl1 ~IJI~M.'l{ti J`irli :
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' F~ ~f••~ ,~fi' , f)pcn, C'ollaborative Governrnent. Spultiarie
. qr Valley valucs a "user-friendly" govetnment, in
: ' ~ ~which gavcrnance practices and general
aperations ccrosidcr how citizens will he served
in the most mNpomsive, eClcctive and courteous
ntant~~r.
1 ! umYr.aatio~r urfh nr :,mmun:fr
I ligh]iKht area:s:
• C'iiizcn particip;ition iii thr c1ecisivn-m:il.lllg ()Cc►il'ti;i.
• Strategic u.se of puhliclprivate and other partncrshir.s.
• A C'nn-Do ,tttittiLlr 4111 thc r;irt 01 ('it4 enIplutiCeI~, ,Iriki fMr ists(l cOn,isteni niterprei,ilinn ot
rcgulatiunti.
li ri~l~~~t IlighliX/r t~
I-}te 2(x)6 hudget contittueti tu recognire tlte dynstttic and cliiinglng cnvironrncnt «ithin vdhich
the Ciiy must ope.ratc. "Ibc budbct process has been used tc► reiiiforce the City's commitmcnt to
ilelivering iLs con services, and thc budget docuinent was built around funding a set of servicc~
:uid investment` ccrosistent with that cure missi. .A surnmiirv uf key budgct hi~hliFhts r t1ic
<'ouncil and~urnmwiitv's rt;vicw is As ttillows:
Ret•enue: Gentle Growth: Revenuc projection. I't+r thc Z{)Uf, fiscal year have hcrn increa`cii
to account For increased sale.s tax reccipts and for the brisk huilding activin
a,sociatecl with an economic rebc>und in our rc,gion. '['he C'ity's six-yesr finflncial
16rrcast shows canse;rvative revenue 6rowth lx-yond 2406; he+wevcr thc~sr
cstitnatrs will Ilurtuate accordin~. tci rh;~nt.!irlg trencls iti the econc,mv
1•.*rP0r_%r: :Iluderrite (:rnwth in ('urreitl llperatin►ru! f•~tnen.icti:
Invcsting in tbe c:suniial core serviccy iclentified by thc y
Couacil and cornmunily creates hasetine costs ehat arc '
ctarrently 6rowinb at a higher rate thAn tax revenue,.
I:ven with a rrmarkably small internal statt, creciiblc
prrjgrdrnming requires an invrslment in hasic capacity tu
operste. As the ('ity moves througii its 5-tart-up pha.tie.
threshc,lcl personnei costs, the price o(' oncrating supplie~,
,
,
wul chargcs for a►ntruct krvicc-s havr brgun to dcc-scslate Crom 8% to 6%
annually. "Ibat improvecl trcnd linc may decline Cwihcr as we approach ycar end.
For example, the Legisloture chose to refinancc; the cost of the public employee
rc:tirc:ment system at a lesser rate than prcviously planned.
C'apuol
Inve.slnrena: Surcessjul Grants•manship Pays DivlJenJs: City
sttili' is activcly pursuing funding commitments from
other sources to help pay for the cost of Qeuie.~ci `
r.apital improvemerits--roads, bridges and parksr-
thai benefit the community. The 2006 capital
construclion program tuttils $10,287,000, of which thL.
City will c:uantribute S 1, 135,000 or just 11
.
.S/rret /•'und: State Fundirg oj Loca! RoadwQy Maintenance ~
Unchanged: lhis Fund derives its revcnucs from an , R~14
allocation of the state Motor Fuel Tax distributcd to
citics and towns. C'urrcntly the City re.c:eivcs only
about S1.2 million or about 30% of'the funds needcd to pay for street maintennnce
activities like snow plawing, pothole repair, resurfecing eroded tancs, swceping,
wced cuntrol, strcct lighting, traffic signals and siatc ruads and a varriety of other
mpairs. A girs tax incresse pbssed by thc Legislatun n,s pert of a transportation
packagc would provide an cstimated 5350,000 af additional rcvcnue. Ilowever, a
stdlewide ballot measure repealing the Legislaiurc's transportatian tax package
will be voted <m in Novcmber. The problcm facmg 5pokane Valley for thc
fiir~.~able future will be closing that gap hetwecn strect retated r+evenues and
r.ost.5. Clrarly, reduced expenditui-es would result in nuticeahle diffcrences in the
conditions of loe~d streetti. I
Street Fund - Opersft IZeranueslExperditurea
8.000,000
7,000,000
~ ♦ '
. - t .
6,000,000
5,000,000
4,000.000 I ~ dW
3,000,000
• ' +r
z.ooo,ooo ,,aoo,ooo i
2006 2007 2006 2009 1
I Faevenue E-xpenddura I
( cu•rc~r! fiscui } eur in Nrric1W:
Tlu: sei,ottti full yeac ol' i►pcratinb thc V4'ushiitgton'ti newetit cily iias h«n c:halicnging iuxj
rewarciing. t'ititens, neighbein and pa5urs-hy ha<<e joined in the diseussions at Council
meetings, Planning ('c►mnvssion hetvings and 6atherings amund the community prc>viding their
vicws on the bress3d range ot- issues nlive in the city. 11ie City Council applaucis inclusive Public
invotvement tlhat helps form the community vision, values and missiun that will be rclied upwn in
rcaching the City's potentiall. "I'he group learning lias heen enjoyable, the workloacf heavy antl
the eff'ort satisfying. Urspite the demands eceateel h~ the Jynainics of rhanpc. the ('it~ achievcd
substantial prog,ress in meeting the 20()5 budgct boak.
Progres.c in .4 rtuinment of tfie sir (6) Mnjor t;rnrLs rf* ?lllli :
Adoption of Spokune Vallev'x First ComQrehensive Plan in compli.uicc with the rcyuirenients
of the Growth Management Act, inctuding an accepted visicm 5-tatement, doctunentation uf land
u.5e goals in support oC that vision, and identitication of sifiniticant transrc~rtation system goals
linked to implementalian of the Plan.
,1 drafJ visrvn .slutement u,as crcuted ":1 t•mmmuurntY
oppnrtunity where indivrduuls urtd familtes ccin grow und plut
und husinesses wi!l flourish unel pro.cper. " A scientiJicall,
ti-ultd s« n}eV nj cummunity, clttiturles u►ul perceplivns wu, fco»imissinned and the resulrs shured wrrh the rom►rruniry 1'ivt
(S) well atterrded neighhorhuod ritizen purticipatiai meetimz,~
were held uround the C'rtv. Numerou.s drujt documenls wen. Ic
prepareJ !o slimulute Jiscussinns obout fiinrlumental issuc ~
/aring lfre rommunity !'uhlic• partic:ipution har heen routineli ~
solicileJ and citrzerr .jeedback recerved. Stnff issue.d u Dru/r
('nmprehensive Plan dacument for puhlic consumrtron a►ui
cnmmeniary. The f'lunninR ('ornmis.cinn {ws he1J numerorr± -
•.~w r.•.t~/telaalrnrt.t.u.u,,n
heurings arrd is deli6eratireR Iheir recnmmendution.s tn ('ounril.
Euactment of a Unifurm 1)evctopment Ccrde that cotlateti all of the City devclopment relatrLl
n:gulations inta a single, understancluble referencc dint streamlincs thc Permitting Process anel
facilitaics customer servicc attd husiness dcvelapmcnt.
('udrficulinn uf u I/nijorm 1)evelnpntenl C'otlc' l7111.5'( /r1IIU1v rn •eyui~rt~•e rHt•
acloplinn nf a('nmprehensiue Plun in nrder ro assrue ronforming umong CrtY
frolicies. llu►veuer, rhe"urchilecttve" uf the code hus hc~~~i d< tined wr0rt!locarcil
irt theSj,nkune Vallc.v ,41urricinul ( 'ocle [!l1'iJ11111,vIijlJillme►u
Identificxtion ut the Elemcnts of a tiix-Yeur Strxtegic Finaarial Ptsin relying un (hc
increasinb bt)(lN, c,fcurrent f inanrial inli,rrriation and :iccompanviny rc•vised f*Orccasts ol'rc•venuc::
anej expenseti
.4 .rix y~eur foreru.r~ uj the Cit's Ji~rurlc•ru! heullh wu~~ nulct~~ io c•r~~uie~ u.snupshe~t u/
the (_'ity :s lonR-term frscul condiJinn so that loday's htidger chorres are nnl mude
wiljioul awureness ojlhe frnurrcrul trenrlc lhat a,ecl the sustuiited cfforduhility qJ
puhlic services. Staff worked rn clvse coirsultation with the Finanre Cnmmitlec•
unJ the City Cuuncil examining avvriety oJ expenJiture reducrion and revenue
enhancemenl scencrrias in search nJa formulu !/w1 would .Suppc~rt current service
/cvcls into the fiirure. !he joreccrst is regtrlarly updated !o ruprure eurrent
iryvrmution useful in decision mu,4ing. A11hough improved frnancial duta has
heen incorporated, the findings slill show a strucrrtral imbalance hetween
revenur.~.r and expenses with which we musl reckon.
Advancement o( the Interesta of SQoksne Vallev throoghh Ef'fective Ezternal RelaNons such
as building a canswctive rclationship with the ncwly-r.omposed Board of c.ouncy
Commissioners; participaiing as full membcrs of regional and
statewide boards and Commissions whosc woric aff'ects the quality of = -
lifc in the wmmuniry, and by advocating City issucs with
neighboring jurisdiclians, municipal organiz.ations, the l.cgislaturr
attd ('ongress.
,
Councll Members serve on 27 regional bourcis anJ
cor»missions. Bvrh (.'ouncil and slaff hcrve initiuted antl
mai»tuined contact wrlh lherr counterpart.s locally, slulewicl,
und nationully ulout rhe issues tha1 mutter niosr lo Spnkairi
y munuRer attends weekly hriefinR sessio►r.%
Valley. The cit
between County staff und Commissianers in an eJfort tu builtl • - y
e,rfective and informed relatinrrships lhat leud to c'0/RtilrilCllVE' d ''il aur mignb(,r.r
rmd ~~wr kRtt~vmrt
.colutivns jur City issues.
Coliaboration with Wastewater Diachargers aad Regalatarv Agencies in pursuit of interim
and lang-term resolutions to water quality and wx.stewater trcatment captuily coneerns, so that
cconomic developmcnt and natural resources continuc to support the vitality of the region.
An increclihle amounl oj lime und energy by [:ouncrl und slqff were irrvested in
review vJ puteruiu!!), workable interim cmd long-runge sahurons !u wcutewatt'r
treutmeru prohlenu. Signiftcanl ongoing colluborutiurr with the spectrum u/
rnleresteJ pvrties cunsumes the aflention of Council and stufJ,
ulike in an effort to prvviJe .security for the ecnnnmir I
develvpmertl arat rutlurul resuurces vi1u1 tu the regiopi.
ti7akeholder attitrules ure hegfnning tn ,chijr towurd xulwiun
r,riented oplions, rather rhan cuslomary postlivning on
husrne.s•,s nrtd environmental i.csue,c av the searc•h for holisrir
WtsWe'I:S e'onfJlru('~.
- w, - F'stahlishrnent of a fortual ('it% -w iclc customer sen icr program
~vith emphasis on timcly response, a usc;r-friendly atmosphere, anci
• r ;tn attituiic of facilitation and ac;c;ommudation within the twunds of
~ .
R «sportsiniiicy, imcgrity, and tinancial capability of the Ciry,
i nmmweGl". tiIlnaurrr 'usrr,mrr ccnr.r
(i
,
I
including organizatiurwl and jc►h description dox:uments while pur.;uing "be.st practiccs" in
customer servicc.
; 1;hlighlecl helnw.
I;ahncci1 Liud;;4•1 1dopte-&
I Eic, )ti Iti hCc'tl hfllil:"tI -o i?'r, f1i4t (o ~:,.Cccd
rea.umably prcxiictablc; rcvenucs. Ulacl ticlings ui'joy wcte heard around City I tall in Uecemtxr
2004 when the stizrt-up interfund loan of $3.6I millicrn rcquired to Cund the first year of City
operaiions was stampcd PAID IN H ULL. C'ontinuing that gnod fortune, this ncw budgct i-s
clesigned to produce a pnsitive fund balanc:e at year encl. [n pursuit of that outeQme, speciuf
attention was givea to limicing the growth in new pmgrftms and financial commitmcnts while
('ity revenue and expendilure paticrns stabiiizc. This approac;h alluws avuilablc resources to he
put toward svstaining services c;onsistent with C'ouncil's priorities for 2(}06 and bcyonLl
Uepartmeat Achicvements: P.rach of the Cily's deparlmcnts undertooI,
r; an aggressivc work pmgram in 2005. 'i'he budget documcnt conwnti
deseripUons of Uieir accumplishments for the year and their gosils for
next year. i invite residents to take a Few minutes w acqusint
thernsclvcs with thc cfforts madc by municipai employees on your
, hchalt'. i ieave to the departmeni hcadN thr plcasure of sharing the.ir
accompiishments and successes.
~
No new positionq are requested this yrar as wr rtrivc to addretis thc
ti(.tcImt':ng )lir uf n•nt ituf,`;n{ (il'111aI1(Iti of A CItV IhAt IIa9 gTOWII tU 85,010 `1COjllC.
( hc ('itN ('uuncii w;is resEioiLtiive tc► pr.r5uiinel nccds thal amse in 2005 as somc c,utside -m.-rvieC
providers ehoose not to renew conlracts with the City and as lhc municipsl urganizatiun adapcrki
its stafling levels within the canfines o1'available rcvc:nue. As wc pass through the formatiVe
•tages of incorpnration, this City hns taken a conservative appraach to adding new C'ity stafl'. A
'1005 survey of 33 tull service and ecmtract Wa.tihington cities with populatioAS grcater than
1(),000 revealed an avcrage count of'8[ 9 futl-time cmployees and 47 part-tinte employecs. E3~camparison, Sjxokanc Valley contrac;ted for many scrviccs and cmplaycYi .ju.st 60 full-time anci ~
part-timc employcx:s. (Please sec the attached -1()05 Work rnrce: ('umrarition ~
OlsJer»terSeri•ic'c' Svc•lit►n
tilaint:11I1tIlv, astnoni rw~tonncr tiervic< oricntution i, cs hallrnark ul tlu t`it)',; <jppn,arh ti+
rrnderi3ii-i rno~ira►n~ and ;rt\ ice, authoriicel h\ thr l'itN ('(1unril (In thr bzllall ul re;iclciits.
~!N7'i'w crJ.%,1(PrrC1 tie•I1'Ji'E' !~7"r>>I'clfI! !1'i1ll'111ii' (RNI ilC111',fle's J17t h1[jE.
• Job descriprron revisrons und new emplayee orientation meetings highliRhtinK our
c•ustomer servire pwsuils.
• fhacumentatian vJ' 12 sleps uj Cre.ctomer (.ure arul ultribuies of eristaraer fiienclly
guvernmenl.
• 1'mplayee trninlnx in cummunicutian.r skill.s, public recordti reques[.s, CO/7CIlTl'C)li'1,
standurds and Slate Errvirvn►nentu! Policy Acl reyuiremenls jnr development arti►•itics.
• Receptionisls und Adrriini.rtrutive Assistarus serving crs joyful gre.eJers to cu.r!«mcr.,
comturting the City.
•(.)nRoing cuslomer survey.s in the Building P_ epurtmenl ura!
mvn/h1y reporJs tu Council on feedback cardv.
• Inten.re system reviews to rmprnve lurnuraund time in the a
rommerciu/ peimiltinR prcacess und jollowed up by slall- customer- servica.
rerummenciationsJnr improvemrnts. philo, op
• Ongninx arurlysis arrcl training regarding the Birrding Site
Plan process,
• Puhlic Irrfnrmution lffcer's ussistance with the rede.~iKn ql
~
sveb.rite contenl anrl preparutian oj infurmutior:al brvchures 'e-
(sign regulationcs er a!.)
• Fmployees ruurinely displcrying u posilive, respec~fiil atti>>ule ~
toward custumers, witetfier in person, on the telEpho»►~, w-
c•amnruRiculing in wrilinx.
• Mairuenunce oJo plevsant wnrk phic•e evtvlrr»tntc,ir Jor c 1r.slo~nrt-T.s ro clu hu.sifie.s.s rn ci
genera!!y upheal place ta vrsir.
• lnrreased SjQff 1E'Vt'b~ ln bi'!Ic'1 AlUllil~'c' /hi' 1t'(1fAJj'1w i110 1177£10A't' INi' f1111t'~1/It'S.~ r~J
respon.Ses lo Carlomc'r+
.1, the L'ity MunuKer, 1 anr pruud uJ the hikh lewl ujruslunrer servire reculilt, evide,rt m /he
orgunization v►ul the .ctrrdes evertivute• is mukint! rn kYCr ,~,~etlin,v cetter nncl herter
(;na! Sroremrn12110n -
'I'he PrincipAl 2006 ItuJgc•t (~u:fl.
1-Ilr 2006 budget reflcct; the distrihuiiun Of rc>uurCCs consistrnt ~,%ith tlie ( ouncil'-,
deterniinauun af core scrviu:s prioriuc:s. 'Che following go.>> o f'concentration impnrtant to the well being csf the communii
Uraft A well-defiatd Street Msvter Plan. wit6 FundiaQ l)atiuns, tliut jeicutilie, tiic currc;
ccindition of city strceLS and n.~commends appropriate improvernents and maintentince that
prrxrve the value and structural intcgrity of the locul transportsition system.
lnitiate the Fint Phase oi the Spragne Corridor Revilalizatioa Ptxnning betwrcn Univcrsity
a„d the freeway by rcmtracting wilh a consultant to dcsign a strategy thflt would strengthcn the
ccunomir viabilit~ r►f the aorridor.
x
CoutinuE Muniiuring..inifiranl W'astcwater lssue9 McluLlirlg guVern:lii: C (A
txilities, enhaiiccd citizcn awareness of captions for the futum and pursuit of the most cfticicnt
ind econumir.al LLk of allowcd wastcwater dischnrges.
N'[aintain a Strong Emphugis un Intcrnal and Eitcrnxl Communicntion, utilizing the Public
Information OFTicer and dcpartmcnt head positions to cnh:incc the quxlity, timelin«,s and
_►ccuracy of intemal dialogue and the informntion provided to citi•r.ens ahout city issues,
111iliativcN anci work plans_
ExQlorr the Availablc Tclccommunirationv Infrartruclurc that nnay bc acr.csud bv publir
inetitutions, residcnls and hutiinesSCS withiri tipokanc Vallcy
t c•knowledgment.\:
In closing, it has tx.en a plcasurc to work wiLh the Couiicil and
individual City departments to usher this annual budget in its earlie.st -
stages. I look fisrwarcl to workinb with the City's tcam ovcr the Coming ycar to deliver io the citi•r.ens of Srw(.anc Valley the servir.es it
ti.inds, i genuinely appreciate the citizens of' Spokane Valley. the Ciry
c'uuncil, and the individual staff inembern who have made it possible
for the City to succes.sfully evotvc, sample it~ti pntenUal and wotic '
tc,ward a bright future. E:veryone involved continues to givc p~-
genemusly of their time and cnergy during this period of rapid ~ry
t'Ormation of cwmmunity identity and pmgrams, and have risen to the
t-~-
muny challenges facing a young entcrpritic_ 'I'hanks also for the
paticncc and feedback fram tfie many citizeas wfio have sh(iwn interest
or volunteered thrir time in activities tt) improve the qualitti• (if' life in
Spokane Vfitle,~.
IZe"fVctfull} .
I )avic1 ;1tercirr. ('it% Msnagc r
- - S 61&ne
~
;00OValley
11707 E Sprague Ave Suite 106 ♦ Spokane Valley WA 99206
' 549.921.1000 ♦ Fax: 509.921.1008 ♦ cityhallQspokanevalley.org
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~ TO: David Mercicr, City Manager and Members 9f Council
FROM: Ken 1°hompson, Financc & Administrative Services Tairector
. UATE: July 27, 2005
~--SUBJECT: About the Budgel and the Budget Pracess
The budget includes the linancial planning and legal auttiority to obligate pub)ic funds.
- Additinnally, the budget proviaes significant policy clirection by the City Council to the
staff and cammunity. As a resuit, the City Council, staff and public are involved in
. establishing the budget for the City of Spokanc Valley.
Thc budget prnvicies four fiinctions:
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~ 1. A 1'c>licv Document
- '1'he budget functic>ns as a policy document in that the decisions made within the budget
will rcflcct the general principlcs or plans that guide the actions taken for the future. As a
~ policy document, the budget malces specific attempts to link desireci gnals and policy
direction to the acfual day-to-day activilies of the City staff.
2. An Uaerational Guide
; The hudget of the City reftects its operafion. Activities of each City function and
organi•r.atian havc been planned, debated, formaliied, and describecl in the following
sections. This process will help to maintain an understanding of the variaus operations of
the City and how lhey rclate to each nther and to the attainment of the pol_icy issues and
' goals Uf the City Council.
3. A Link with the General Yublic
The budget provides a uniyue opportunity to allvw and encourage public review of City
operations. The budget ciescribes the activities af Itze City, the reason or causc for those
activities, future implicatinns, ancl the clirect relalianship to the citizenry.
4. A Leeallv .Keaui.red Financial Plaiuiiniz Tool
, The budget is a financial planning tool, which has bcen its inost traciilional usc. In tJhis
_ lighf, preparing and adopting a budget is a State law requirement pf al) cities as stated in
~ 'I'itle 35A of the Reviscd Code of Washington (RCW). 'I'he budget must be adopted as a
:balanced budget and mus-t be in piace prior to the beginning of the City's fiscal year. The
budget is the legal authority to cxpend public moneys and controls thosc cxpenditures by
_ limiting the wmount of the appropriation at the fund level. I'hc revenues of the City are
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estimated, along with availablc cash carry-torward, to indicate Funds available. The budget takes into account unforeseen contingencies and provides for the need for periodic ~
adj ustments.
Year 200613udvet Process ~ .
'1"he City of Spokane Valiey operales on a calenciar yea.r basis. It utilires an incremental '
budgeting approach that assumes, for most functians of government, that the current
year's budget is indicative of the base required for the following year. Any increases are
incrementAl and ba.sed on necd ciefined by the organiz.ation's budget policies, emerging
issues, Counc'rl goals, and available resources.
1'he formal budget planning begins in the spring with discussions between the City Manager.and City Council during a mid-year retrcat. Following the retreat, the City
Manager and the I7epartcnent Directors preparc the preliminary budget based upon the
City Council priorities. 1'he City Council revievvs the preliminary budget beginning in ~
September.
Tn June, depa.rlments prepare requests for new stafl', programs, or signiFicant increases to ~
their current year budgei that will adciress emerging issues and other nperatinnal neecis. ln their requests, the departments identi fy the problem that they are trying to address, the -
recommended solutivn, implementation plan, prnjected cost anci expected outcomes. T'he ;
Finance laepartment ancl City Manager conduct an analysis of the departmenlal base
budgets and the revenue outlook for the coming year to delermine the availability of
funds for any new initiatives. During June and July, the departments also develop their
base budgets. These budget requests are submittcd to the Finance Department by the ~middle of July. -In early Augusl, the City Vlanager rcviews each department's budget requests and
develops a preliminary budget recommendation. .
As mandated by RCW 35A.33.135, the first requi.rement is that the City Manager submit
estimated revcnues and expenditures to the City Council on or before the first vionclay in Octeher. The preliminary budget is prescnted to the City Caunci] in late September or
early Octnber. Public hearings are hela to obtain taxpayers' comments, and revisions as
applicable, are macie. 1'he Counc;il makes its adjustments to the preliminary budget and
adopls by ardinance a Einal balanced budgel no laler than 17ecember 31. The fiual ~
operating budget as adopled is publi5hed, distribtited, and made available lo the public
auring the first three months of the following year. :A-fter the budget is adopted, the City enters a laudget implementation and monitoring
stage. Throughout the year, expenditures arc mcmitored by the Ninance Department and '
department direclors tn ensure -that funds are Nvithin the approved budget. F'inance provides financial uptlates 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
Counci] ordinance. .
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`I he City Manager is authorired to transfer budgeted amounts within a fund; however,
any revisions that alter the total expenditures of a fund, or that affect the nutnber of
, authorized employee positions, salary ranges or other conditions of employment musl be
- approved by the City Council.
When the Cily Council determincs that it is in the best interest of the City to increase or
tieerease thc apprApriation for a particular fund, it may do so by ordinanee approved by
- one more than the majority after holding one public hearing.
SiQnific;ant Chanp-es to lhe 2006 Budeet
• A review of ihe 2006 preliminary budget reveaEs the following significant changes:
Rcvenues
1. Sales tax receipts havc been increased $1;402;000 rcflecling mnre accurale
' eoding by retailers of salcs locdtions and growth in retail sales af 5-1-%.
2. Property taaces have been decreased $1,800,000 because Library Uperations
are now part of the Spokane County Library District whicb will levy properly
taxes for this service.
3. Planning ancl 13uilding fees have been reduced $263,000 anticipaling a
slowing of new construction and a more conservative estimate of revenues.
i F_.xnenditures
~ 1. Conslruction costs for CenterPlacc at Mirabeau Point, have been reduceii by
. $2,000,000 because this pmject has been completed.
. 2. Reserves have bcen set aside fAr unanlicipatetl operating cosls at Ceuterplace,
extraordinary snow plnwing anci dcicing, servic;e lcvel stabilizatinn during an
economic downturn and fuhire civic facililies. 1t is unlikely these
, reserves will be used during 2006. However, this conservalive approach ha..5
; increa.sed the hudget by $2,100,000.
3. I..ibrary expenditures of $2,270,000 have bcen removed f'rom the budgel
because library operations are now part of the Spokane County I.,ibrary
. District.
4. Capital grant project,s are expected to ae $l million greater than 2005 due to
the availability of stale funding.
5. An ec;onomic: study to investigate the feasibility to redevelop Sprague Avenue
' has increased the budget by $250,000.
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City af Spokane Valley •
Sclected Budgct Poticies '
Deparlment directors have primary responsibiiity for formulating budget
proFosals in line wilh City Council and City Manager priority direction, and for
implementing thcm once they are approved.
The Ninance Department is responsible for coordinating the overail preparation ;
and aciministration of the City's budget. This functiun is fulfilled in cnmpiiance -
with applicable State of Washington statutcs governing local government -
budgeting practices.
7'he Finance llepartment assists departmenl staff in identifying budget prohlems, i-
formulating solutions and altematives, and implemcnting any necessary correctYVe
actions.
Interfund charges will be ba.secl on recovery of the dirf;ct costs associateci with I.
providing those serviccs.
Budget adjustments requiring City Council approval will occur through the
ordinance process at the fund levcl prior co fiscal year end. _
' The Lity's budget presentation will be directed at displaying the City's services -
plan in a Council/canstituent-friendly format. ~
Thc City will pursue ending fund balances for opcrating f'unds at a levcl of no less ~thdn eight percent of revenuc.
Beginning in 2010, shor1, term debt shall not exceed 10% of revenues. No long '
term debt will be incuned without idcntification of a revenue source to repay the .
debt. I..ong term debt will be incurred for capilal purposes only.
The City will maintain eyuipment replacemenl funds that Nvill receive annually
buageted conlributions from the operating expenses of departments owni.ng the ~capilal equipment in an amount nec;essary to replace the equipmenl at the end vf
its useful lifc. Life cycle assumptions and requireci contributions will be reviewed
annual ly as part of the budget process. ,
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➢3ASIS OF ACCOUNTING AND BUDGFTI.NC
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Accountiniz
Acc:ounting records for the City are maintnined in accordance with methoris prescribed
by the State Auditor uncler the authoriiy of Washington State law; Chapter 43.09.20
` RCW, and in compliance with generally ac;r;epted accounting principles as set Forth by
~ the Governmental Accaunting Standards Board.
; . Basis of Presentation - Fund Accountine,
'The accounts of'thc City of Spakane Valley are organired on the basis nf funds, each of
whieh is eonsiderecl a separate accounting entity. Lach funci is aceounted for with a
separdle set of double-entry accounts that comprise its assets, liabilities, fund equity,
revenues and expenclilures or expenses, as appropriate. The City's resources are
allocated to and accounteci for in individual funds- depending on lheir intended purpose.
~The folloNving are the fund types uscd by the City of Spokane Valley:
Govcrnmental Fund Tvpes
~ Governmental funds are used tn account for activitics typically associated with state
and local government operations. All governmental fund types are accountecl for on a
spending or "6nancial flows" measurement focus, whieh means that t}rpically only .
current assets and current liabilities are included on related balance sheets. The
operating statements of governmental funds measure changes in financial position,
rattier than net i.ncome. `l'hey present increases (revenues and Qther financing sourees)
and decrea.ses (expenditures and other financing uses) in net current assets. There mre
four governmental fund types used by the City of Spnkane Valley:
Gencral Fund
_ 1'his fund is the primary fimd of the City of Spokane Valley. Il accounts for all financial
resources except those required or elected to be accounted for in another fund.
Saecial Revenue.Funds
`l'hese funds account for revenues that are legally restrieted or designated to finance
parlicular activilies of the City oF Spokane Valley. Special Revenue funds include the
. Slrect Fund, Ar[erial Street Fund, Trails & Paths Fund, Hotel/Mote) Fund, CenterPlace
~ Operating Reserve Fund, Service Level Reserve Fund, Civic Facilities Reserve Fund,
and Wintcr Weather Reserve Fund.
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' Debt ServicE Funds
Thesc fiinds account for financial resourees which are designated for the retirement of
debt. Iaebt Service funds are comprised of the Debl Service LTGC) 03.
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- Capital Proiect Funds
Tliese funds account for financial resources, which are dcsignateti for the ac:quisition or
construction of general govemment capital projects. Capital Project runds include the
Capital Projcct rund, Special Capital Projects Fund, Streets Capital Projects Fund,
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Mitabeau Pouit Capitxl Projcct Funcl, C1aRG Fuud, Capital Grants Fund, Barkcr Bricigc
Fedeml Grant Fund, and I'arks Capital Prnjects Fund. '
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ProprieCarv N und 7vnes
Proprietary funds arc used to account for detivities similar ta those found in the !
privale sector where the intent of the g4verning body is to finanee the full cost of
providing services, including depreciation, which based on the commercial model
uses a flow of ecanotnic rc;sources approach. Under this approach, the npcrating
statemcnts fur the proprietary fimds focus on a measurement of net income
(revenues and expenses) aad both current and non-current asseGS and liabilit,ies are _
reported on relatcd balance sheets. Their rEported fund equity (net total asseLs) is segregated into contributed capital and retained earnings components. As described below, there are two generic fimd lypes in lhis category: _
Enternrise Funds These funds account for nperations that provide goods or services to the general
pubiic and are supportcd primarily by user charges. The Stormwater Management
Fund is included in this group of funds. -
lnternal Service Funds
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ThESe funds account far operations that provide gooris or services lo other
departmenLs or funds of the City. The Equipment Renlal and Replacement Futtd and .
lZisk Managemcnt Fund are included in this group of f.'unds.
Basis of Accountine Basis oPaccounting reFers to when revenucs anci expenditures are recngnized in the
accounts and rep4rted in thE financial stAlemcnts. The City af Spokane Valley uses
a modifieci accrual basis of accounting. tVfndified accrual recognizes rcvenues when
they become both measurable and available to finance expenditures of the cunrent '
period. 1fie basis of accouniing for enterprise anri internal service funas is full
accrual. The appropriate basis is used throughout the budgeting, accounting, and
reporting processes. Full accrual is a method of accountinb that matches revenues
and expenses with the pEriod lo which they relale, ratl~ier than fdcusing on actual %
cash flows.
In this methnd, for example, an asset is depreciated as it is "useci up", and the
expense is rewgnized in perindic increments, rather thati assuming the asset holds ~
its value until it is actually dispased af. However, sinc;e the focus of budgeting is on
the revenucs and expenditure accounts, depreciation and amortir.ation are not
considered budgeta.ry accounts, and are cxcluded from the budgeting system.
Budeets and t3udeEtarv Accountini!
Annual approprialed budgets are adopted for all funds. These funds are hudgeled on
the madified cash basis of accounting. '1'he financial statements include budgetary
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comparisons for those funcls.
iBudgets are adopted at the fiand level that constitutes the legal authorily for -
expcnditurt:s. Annual approprialions for all funds lapse at the tiscal period end. -
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EXPLANATiON OF REVENUE SOUI2CES
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GENTRAL FUND ItEVENCJES:
Pronertv Tax Kevenue Praperty taxes play an essential role in the finances of the municipal budget. State law limits the
; City to a$3.601evy per $1,000 acsessed valuation, deciucting from thcre the Ievy of $1.50 by the
; Spokane Counry Fire Districts #1 and #S; along with deductang $0.50 for library levies, which
leaves thc City with the authority to levy $1.60 for its own purposes. The levy amount mu.st be
~ esta.blished by nrciinance by November 30th prior to lhe levy year.
' Local I2etail Sales and Use Tax
i The lacal retail s.-Aes and use tax is comprised of two separate .5% options witli thE County
receiving 15% of each .5%. ARer deducling .01% as a Caunty administrativc'fee, thc City's
effcctive rate is .$4%.
' Local Criminal lustice Sales Tax _ Local Sales '1'ax tor Criminal Justice funding is to be uscd solely for criminal justice purposes,
' sueh as the City's law enforcement conlract. This taac is authorized at 1/10 of 1% of retxil sales
transacted in the County. Of the total amount collected, the State distributes 10% to the County,
with the remainder bcing clistributed by population to the cities and the unincarporated areas nf
the Counly. t3eginning in 2005, an additional .1% voter approved increasc in sales tax will be
!devoted to criminal j ustice purposes. ~ Gambline Tax Revenues .
Gambling tax revenues must be spent primarily an law enforcement purposes pertaining to
gambling. Fuads remaini.ng after necessary expenditures for such enforcement purposes may be I: used for any general government purpnse. -
. Crambling taaces are to be paid quarterly to the City, no later than the last day of January, April,
j July and OctUher. The City imposes a tax on the fallowing forms of gambling at the following
rates: I3ingo (5% gross, less pri2es); RaC`fles (5% gross, less prizes); Ganies (2% gross, less
prizes); Funch Boards (5% net); Pull "I'abs (5% net); Card playing (10% gross).
Le.asehold Exeise '1'ax
, Taxes nn property owned by state 4r local govcrnments and leased to private parties (City's
share). Franchise rees
Cable °l'V is thc only franchise fec leviecl in the City at a rate of 5% of gross rcvenues. This is a
fee leviE:d on Urivate utililies for the right to u.se city streets, alleys; and othcr public properties.
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State-Shareri Revcnues
State-shared revenucs are received for liquor siales, and motor vehicle excise taxes including -
travel trailer and camper excise tax. These taxes are callected by the State of Washington and
shared with local governments based on population. State-shared revenues are distributed on cither a monthly or quarterly basis, although not all quarterly revenues are distributed in the samc ~month of the quarter. ~
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The 2005 population figure used in the 2006 Preliminary Budget is 85,010 a.s cleternlined by lhe -
Offic:e of F'inancial Management for Washuigton Slate. This figure is important when
determining distribution oFState shared revenues on a per capita basis.
Liauor Board Profits and LiQUOr Excise 1"aac
Cities rec;eive a share of both liquor board profits and liyuor excise tax receipts. The profits are
distributed on the last ddy of March, June, September, and December. 1'he excisr; portion is
dislributed nn 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.
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Service Revenues ; N'ecs are c:harged for servicES rendered by thc City of SPokane Valley. Most at' the fees in the
Ceneral Fund axc construction inspectians and penn.its related to services such as planui.ng, -zcaning.and building. !
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Fines and Forfeilures ,
Pines and pcnalties are collected as a result of Municipal Court rulings and other miscellaneaus
rule infraclions. All ccyurt fines and penalties are shareci with the Stale and tbe City, on average,
keeps less than 50"/0 of the amount collected.
Recreation ProQram Pees
The Aarks and Recreation Department charges fees for selecled recreakion programs. Thesc fees
offset some of the costs related to providing the program.
InvesCment lnteresf The City earns investment interesl on sales taac, property taac, and fund investments. .
OTliF,1t FUNU REVENUTS: .
S`I,REET FUND: .
Motor Vehicle Fuel Excise Tax (e,as tax)
There are nvo separate distributions to cities ol'revenues from this tax. Cities v&rith a population
of 15,000 and above are required to account for the per capita share of the unrestrictcd gas tax as
a snurce to financ;e strcet maintenance. Both ciistributions are no longer required to be ac;counted
for in separatc f'unds but it is die City's policy to c;ontinue wilh this praclice. `Che City expects to
receive $21.52 per capita in motor vehicle fuel excise tax in 2006. Thesc dollars must be spent
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on street improvemenLs. No increase in tax is projected because a ballot measure which would
repeal a ia1c increase will be on the November balloc.
AR`CER1AL STKEET FUNI7:
Motar Vehiele Fuel Excise Tax (eas tax) (See Streef Fund -1Vlotor Vehicle Fuel Excise Tax). •
; I'RA1LS & PATH FL1ND:
, A small perc:entage of the City's gAS tax must be set aside for trails and paths. This money will
. likely accumulatc fUr severa] years until adequate dollars are available for a project.
HOTEL/MOTEL F-UND:
This fund receives all revenue resulting from the Hntel/Motel Tax levied upon charges made for
, the furnishing of lociging by a hotel, rooming housc,, tourist court, motel, trttiler camp and other
transient accommodations in the City. '1'he taac rale is 2 percent oF the selling price or charge
made f'or the lodging. It is c;ollected anci administered by the Washington StAte Department of
~ Revcnue. State law requires that these taxes be crcdited to a special fund with limitation5 on u.se,
' pri.ncipally to support tourism/convenlion activities and related facilities, as prescribed by RCW
67.28.314.
DLRT SER.VICF. FUNTa - LTGO 03:
~ "1'he Public I'acilities District will provide funding for the ciebt service nn CenterFlace Bonds.
- The City's Capital Yrojects and Special Capital Projects Funds will provide funding f.'or the debt
service on street bonds. CAPTTAL PROJECTS FIJND:
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 perccnt of the selling price. `I'he
revenue generated is be used for finaneing capital projects as specified in the capital facilities
plan under the Growth Managcment Act.
, 'SI'13CIAL CAPITAL PROJECTS FUND:
Under Washington State Law, RCW 82.46.010, the City is allowed to impose an addilioual
excise tax on each sale of real propcrly at the rate of nne-quartcr of one percent of the seliing
price. Thc revcnue generated is to be used for financing public works capital projects as specified in the capital facilities plan under the Cirowth Management Act.
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1NTER1'LJND TRANSNLIZS:
Many funds receive their revenues from other funcis in thc farm of an intcrfund transler. 'ilicse
transfers may represent payments for service, an oper-ting transfer, or a concentration of _
revenues for a specific project. T'he following funds receive traosFers from other funds.
General Fund is budgeted to receive transfers from the Street Funci, Stormwater
Management Fund, and the Hotel/Mofel Fund of $25,000, $15,000 and $40,000,
respectively.
Streel Fund is budgeted to rec;eive a transfer from lhe Ceneral Fund of $2,000,000. !
Trails & Paths Fund is budgeted to receive a transfer from the Street Fund in the amount -
of $5,053. ,
Street Capital Frojects Nund is budgeted lo rcceive lTansfers from and Street Bond Fund of $902,460, Arterial Street Fund of $332,270, Stormwaler Management Fund of
$150,000, and Special Capital Prajects Fund of $977,713. ~
Uebt Service Fund is budgeted to received tralsfers from both of lhe (:apital ProjecLs
Fund and the Special Capital Projects Fund of $93,000.
Capital Grants Fund is budgeted to receive a transfer from the Special Capital Frajecis ~
liunds and Arterial Street Fund dF$1,117,000 and $236,385, respectively.
Equipment Kental & Replaeement is budgetecl lo reccive transf''en from the General fund
for interfuncl charges in the total amount of $210,465.
lZisk Management Fund is budgeted to receive $166,200 from the General F'und fur
employmcni security payments and City insurance premiums.
S'I'OlZMWATER MAIVAGEMENT PEC: . . ,
T'his fec is imposed upon every developed parcel of propcrty within lhe City and is an annual
cbarge of $20.00 for each single family unit and $20.00 per 3,160 square fect of imperviou.s
surface for all other prnperties. `fhese charrges are uniform for the same class of customers or
service facilities. "l'hese fees are estimated to be $1,524,900 for 2006. i
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2006 PRELIMINA.EtY BUDGET
Major Revenue Assumptions
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' 1. The 2005 population figure useci in the 2006 Prelimmary Budget is 85,010 as
detcrnuned by the Office of rinancial Management for the State of Washington.
. This figure is important when determining distrihution of State shared revenues on
a per capita basis.
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2. The 2006 estvnated assessed valuadon (AV) is $5,021,000,000. The (;ity's actual
assessed value will be assigned by lhe Spokanc County Assessor.
3. Property taxes are levieci based on assessed value and thc City expec;Lti lo collect
~ 95% o.f those taaces levied in 2006 realizing the remaining 5% may be eollected in
the following years.
4. Estimatcs for sales tax receipts wcre based on the City's actual collections in 2005.
- S. Gambling taxes were cstimated from amounts collected by the City in 2005.
6. Franchise fees were based upon the projected fees ccrllected in the 2005 budgei
. year.
7. Liquar excise ttixes and liquor profits are based upon estirnates from the Municipal
Research and Services Center (119RSC).
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8. Fines & Forfeits wcre based upon prajected collections by the City in 2005.
9. Builcling perrnit and land use fees were estimatecl by the City of Spokane Valley are
baseti upon 2005 records and an anticipatcd downtum in the construction cycle. 10. Retil esiate excise taxes were btised upon projected collections by thc City in 2005.
11. Gas tax rcvenues are based upan estimates by the City of Spokane Valley.
12. The Stormwater Management fec is based upan aci Equivalent Residential Unit
(ERU) rate of $20.
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2006 PREI:.IMI:NARY BUACET
Majnr Expenditure Assumptions
1. Service levels are the same or greatcr than provided in 2005.
2. Positions and salary ranges are based upon the City's compensation and
classifcarion plan. • : ,
3. 13enefii amounts were bascd upon the proposed employee henefit5 plao.
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4. `T'he wntract costs for public safety, park maintenaace and slrcet maintenanee arr: '
bascd upon estimates hy City staff.
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Cifiy of Spokane Valley
2006 Budget Summary
Estimated Beg. Est E►eding
Fund Fund Balance Revenues Expenditures Fund Balance
-001 General Fund $ 4,784,250 5 29,843,066 $ 29,885,641 $ 4,701,675
101 Street Fund 3,100,000 3,813,000 4,131,256 2,781,744
102 Arterial Street Fund 568,655 - 568,655 -
103 7rails 8 Paths Fund 18,000 5,053 23,053 23,053
105 Ho2el/Motel Fund 49,667 351,000 400,667 -
120 CenterPlace Operating Reserve 300,000 - 300,000 300,000
; 121 Service Level Stabilization 1,000,000 - 1,000,000 1,000,000
~ 122 Winter Weather Reserve 500,000 - 500,000 500,000
204 Debt Service I.TGO 03 - 600,000 600,000 • -
301 Capftal Projects Fund 190,000 1,020,0D0 1,210,000 500,000
302 Special Capital Projeds 50,713 1,020,000 1,070,713 500,000
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I 303 Street Capital Projects - 8,385,843 8,385,843 -
304 MirBbeau Point Capibl Projects 783,205 - 7$3,205 -
~ 305 Street Bond Capital Projects 902,460 - 902,460 -
306 CD Block Grani Fund - - - -
307 Gapital Grants Fund - 8,211,000 8,211,000 -
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_ 308 Barker Bridge Federal Fund - 558,000 558,000 -
309 Parics Capital Projects Fund 550,000 750,000 1,300,000 1,300,000
310 Civic Building Capital Prajects Fund 500,0D0 600,000 1,100,000 1,100,000
402 Stormwater Management 485,413 1,539,900 1,621,534 403,779
501 Equipment R& R 482,792 210,465 693,257 540,000
- 502 Risk Management 23,739 166,200 189,939 -
$ 14,288,894 $ 57,033,527 $ 63,435,223 $ 13,610,251
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~ Cash UGlized from Fund Balance 6,401.696 -
- , $ 63,435,223 $ 63,435,223
, This schedule prepared at
- - Council's request. Amounts
_ wi 11 not foot by 1 i ne.
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City of Spokane Valley
2006 Budget -
Revenues by Type General Fund
Property Tax $ 8,281,000
Sales Tax 15,400,000 .
Gambling Tax 810,000
Franchise Fees/Business Registrations 681,750 State Shared Revenues 1,121,000 : Service Revenues 1,600,000 . ~ _
Fines and Forfeitures 1,350,000 ,
Recreation Program Fees 345,596
Miscellaneous & Investment Interest 133,800
Transfers 80,000
Total General Fund 29,803,066
Other Funds ~
Street Fund 3,813,000 Arterial Street Fund - , -
Trails & Paths Fund 5,053
Hotel/Motel Fund 351,000
Debt Service LTGO 03 600,000 ~
Capital Projects Fund 1,020,000
Special Capital Projects Fund 1,020,000
Street Capitial Projects Fund 8,385,843 _.Capital Grants Fund 8,211,000
Barker Bridge - Federal Grant Fund 558,000
Parks Capital Fund 750,000
Civic Building Capital Fund 600,000 Stormwater Management Fund 1,539,900
Equipment Rental & Replacement 210,465
Risk Management Fund 166,200 '
Total Other Funds 27,230,461 Total All Funds $ 57,033,527
.
23
City of Spokane Valley
2006 General Fund Revenue Sources
$29,803,066
Recreation Program
Fines and Forfedures Fees Other Revenue
4.5% 1.19~6 ' 0.496 Transfers
Service Revenues _ - 0 3%
5.496 - - _ `
State Shared Revenues
3.8% ~ Property Tax
27 896
Franchise Fe~s
2.396
Gambling Tax
2 7% ~
I
Sales Tax
51 7%
24
City of Spokane Valley
2006 Estimated City Resources
$57,033,527
Other Misc.
FuncSs
Street Fund p g% Debt Service
6.79+0 - Fund
1 1 °!a
~
.
Capital Project
Funds
36.0°k
~
U h
~
General Fund
52.3%
~Stormwater
Managemen►
- - - Fund
2.7%
Intemal
Servrce
Funds
o s%
~
25
~ City of Spokane Valley
, 2006 Budgot
-Dctaii Revonues by Type
2004 2005 Amended 2006
i ~
Gcneral Funcl Revenuos Actuats Budaet Budaet
Pronertv Tax
5 8,656,000
p~erty Tax $ 8,980.$37 $ 9,870,000
Property Tax - Delinquent - 185,316 225,01)0
• 8,980,837 10,055,316 8,281,000
5.aLes 7axcs
Sales Tax 13,561,613 72,280,OOD 13,860,000
Sales Tau - Cciminal Justice 1,119,562 1,118,000 920,000
Sales Tax - PuWic Saksty - 600,000 600,000
14,681,175 13,998,D00 15,400,000
; - . §amblitl9 Tazes
Punch Baards 8 Pull Tabs 149,703 130,000 120,000
Bfngo & Raffles 30,885 44,000 10,000
" Card Games 699,566 626.000 680.000
8B4,153 800,000 810,000
' LeasPhold Eacise Tsx 4,449 5,040 2,500
;f~,nrhise Fm 679,461 650,000 681,750
5tate SUred RevUt_=
PAVrT Criminal JustiCe - Popu9atioai 14,961 18,469 11.100
! Criminal Jusdce Area 91 38,604 14,000 14,000
' Criminal JusNoe Area ri2 38,605 20,000 20,000
Criminal JusUoe Area #3 38,604 20,0100 20,000
Criminal Jusfice Area d14 38,603 97,000 18,000
DUI - Cities 13,914 12,000 12,000
Liquor Baard Excise Tax 324,151 327,405 413,065
Liciuor Board Prefit'. , 594,407 612,835 612,635
Work Study Reimbursernent 2,463 - -
1,1M.311 1,121,709 1,121,000
~ Servico Revenues
BuiDding Permits 861,191 1,200,U00 907,000
plumbdrvg Per(nits 68,103 53,000 53,000
G.rading Permits 726 7,0D0 7,000
Mechan6ce! Pcm9ts 89,800 50,000 50,00O
Dernntitlon Pertnits 2,108 1,000 1,00D
A41sc. Permits 8, Fees 389,912 175,000 205.001)
Plans Check Fees 73,279 197,000 197,OOU
- planning Fees 310,385 180.000 180.000
1,795.504 1,863,000 1,600,000
~ Fines afyd-FcxfeiturE&
Fines 8 forfeits - 7raffic 534,540 600,Od0 675,0100
Other Criminal Nan-Traffic Fines 727,415 600,OOU 675,000
' 1.261,955 1,200,000 1,350.000
~ ~ • F2ecmtion F'ragLum Char9o
Activity Fees (f'o use a recreaUonal taality) 26,727 30,000 224,900
Program Fees (7o participate in a prvgram) - 123,307 60.000 120.816 -
152,034 90,0D0 345,518
Irnu.tment ~ntt~at
' tnvestrnent Interest 45,712 12,000 101,30D
• Sa1es Tax Intersst 15,022 12,400 15,000
Property Tax Interest 8.615 12,000 15,000
~ 69,349 36.000 131,300
• Transfers
Transfer hom Street Fund 34,300 152,678 25,d00
. Transfer from Stoimwater - 54,462 15,01NU
Transter from Cap6tal Projeds - 40,000 -
Transfer from HoteUMotd - CentertPlace - 40,000 40.000
' 34,300 287,140 80,000
Totsl General Fund Revenuo $ 29,43,527 $ 30,106,185 S 29,803,066
I
~
City of Spokano Vaitoy '
2006 BudBet '
Dotail RovQnuas by Typo
. ,
2004 2005 Amentled 2008
Other Fund Rovonuss Actual Budget Budaet
101 Street FunrJ Property Taxes 203,203 - -
Motor Fuel (Gas) 7ax 1.144,237 1,203,004 1,753,000
Operating Transfer - Loan Repaymenl - 1,258,145 -
Investmerrt Irrteres! - - 80,000 ~
Interfund Transfer - 2,025,000 2,000,000 Interfund I.nan Interest 56,694 75,004 -
1,444,134 4,562,149 3,813,000
142 Arterial Street FuW ~
Matar Fuel (Gas) Tax 538,978 562,465 -
Investment lnterosl 7.235 4,000 - "
546,213 566,465 -
103 Trails 8 Paths Fund
Transfer from Street Fund 6,492 5,100 5,053 105 HofeUMotel Fund
HateUMotel7ax 363,444 350,000 350,000
Invcstmerrt Interest 1,607 1,000 1.000
365,051 351,000 351,000 '
a20 CenterPlaoe operatina Reserve - -
I nierfund Transfer - 300,000 - '
121 Servioe Level Stabtlization Reserve
Inierfund Transfer 1,004,000 -
122 Winter Weathar Reserve .
InterTund Transfer - 500,000 -
204 Debl Setvica - LTGO 03 ,
Faalities Qistrict Revenua 395,843 397,745 414,000 I
qebt Servlce Transfer from Capital Projects - - - Transfer from Special Cap3tal Rrojects _
and Special Capftai Projects - 185.285 185,090 186.000 '
560,928 . 582,835 600,000 301 Caoi431 Pr pdda Fund
REET 1- 1st _25 Percent 1,037,920 804,000 1,000,000
Investment Interest 14,858 6,000 20,000 ,
1,052,578 806,000 1,020,000
302 Soecial Caoital ProieGs Fuilxi
REET 2- 2r►d 25 Percenl 972,120 800,000 1,000,000
InvesUnent Interest 11,593 8.000 20.000
983,713 848,000 1,020.000
303 51rneL!D@aital Proiects '
Invesiment Interest 352 - _ - ~
Developer Confrlbuflons 3,021 2,887,000 -
Grant Proceeds - - 6,023.400 - -
Transfer from Sireet 8ond Fund 1,076,969 - $02,460
Transfer from (;encral Furcd - 342,300 -
Transfer from Sewer Fund 237,344 - - i'
Transfer from Arterial Street Fund - 670,400 332,270 _
Transfer from Stormwater Managerreent Fund - 150,000 150.000
Transfer from Spectai Gapital Projects 200,000 112.600 977,713 ~
1,517,687 4,262,300 8,385,843 , V
I
' Clty of Saokana Valley
2006 eudget
Detail Rcvanuas by Typo
;
2004 2005 Amended 2006
_ Other Fund Rovenues Aciual 8ud4et BudRet
/ 344 Mirabeau Proied " Investment Interes! 75,829 - -
Donations 2,880,870 - -
_ tnsurarrce Rccoveries 1.068 - -
2,957,565 - -
2305 Street gortd
i Irnestment Interest 37,728 - -
306 CD 81ock Grant Fund
CDBG Grant Proceeds 267,803 - -
Irtivestment Interest 134,941 - -
402,744 - -
307 Caoital Grants Fund
Capital Grant Prooecds 81,004 4,41$,000 6,857,615
- TransEers from llrterial Street Fund - 186,000 236,385
' Transfers from CapRsl Projects Fund 97,450 406.000 1,117,000
, 178,054 5,010,000 8,211,000
. 308 Barksr 13rboae Recoz►.stnictfon - Fed G Up„1
Federal Grant Rroceeds - 350.000 558,000
309 Pqrks Caaital Proiects Intertund Transfeis - 550,000 750,000
~ W0 Civic Buildino Cgoital Proiggs
' IMerfund 7ransfers - 500,000 600,060
401 Sewer Furjg
- Investment Interc:st . 334 - -
- 402 Stoq»water na e ent Fund
Storm%vater Managemenl Fce 776,859 1,270,750 1,524,gOD
' lrnestment Interest 12,394 6,000 15.000
769,254 1,276,750 1,539,900
501 Eauinment Rental 8 Replaoement Fund
InvesUnent Interesl 937 - 1,5Q0
Workstation Charges 68,200 81,750 122,064
~ Pool Car Charges 5,560 3,800 3,800
Vehicle Purchase Transiers 15,000 33,551 33,551
Vehicte ReplaCement Charges 19.374 26204 49,550
. 129,071 145,305 210,485 '
502 Risk Mananement FgW
EmpCoyment Security 7rensfers 4,604 4,450 6,200
Risk Management Services 130.000 130,000 160,000
- 134,804 134,450 168,200
Total All Other Funds 11,088.347 21,708,314 27,230,461
Total Revonues $ 40.731.875 5 5118i4 4, 79 $ 57,033.527
I
. 28
City of Spokane Valley ~
2006 Budget - Expenditures by Deparbment . '
General Fund,
Legislative Branch $ 304,267
Legislative & Executive Services . 470,105
Public Safety 16,873,541 -
Operations & Administrative ;
Deputy City Manager 499,405
Finance 516,895 - -
Legal 263,750 ~
Human Resources 161,120 ~
Public Worics 980,192
Planning 8 Community Dev. ,
• Planning 1,095,808
Building 1,040,892
Parks & Recreation
Administration & Maintenance 847,703 ~
. Recreation 199,475 -
Aquatics 299,921
Senior Center 69,269 CenterPlace 438,298 .
General Government 5,825,000
Total General Fund 29;885,641 '
I
Other Funds
Street Fund 4,131,256 . ,
Arterial Street Fund 568,655 ;
Trails and Paths Fund 23,053
Hotel/Motel Fund 400,667
CenterPlace Operating Reserve Fund 300,000 ;
Service Level Stablization Fund 1,000,000
Winter Weather Reserve Fund 500,000
Qebt Service - LTGO 03 600,000 -
Gapital Projects Fund 1,210,000
Special Capital Projects Fund 1,070,713 ~
Street Capitial Projects Fund 8,385,843
Mirabeau Point Capital Projects Fund 783,205
Street Bond Capital Projects Fund 902,460
Capital Grants Fund 8,211,000
Barker Bridge - Federal Grant Fund 558,000 .
Parks Capital Projects Fund 1,300,000 '
Civic Buildings Capital Projects Fund 1,100,000
Stormwater Management Fund 1,621,534 .
Equipment Rental & Replacement 693,257
Risk Management Fund 189,939 . .
Total All Funds $ 63,435,223
29
City of Spokane Valley
2006 Budget
General Fund Expenditures by Department by Type
WOM &
Beneft ies servlcea Inter ov. Irnerfund Cacital Exe I~!
Generel Fund
Legislative Branch S 149,952 $ 19.300 $ 122.088 $ - $ 12.847 $ - $ 3a4.287
Legislabve 8 Execxitive 403,020 7,748 50,090 - 9.247 - 470.105
Public Safety • - - 16,873.541 - - 16.873,541
Operationa & Admintatrative
Deputy City Manager 414.408 5.700 67,700 - 11,597 - 499.405
Finance 465,795 12,700 23.100 - 15.300 - 516,895
l.egai 212.750 5,500 39.600 - 5,900 - 263,750
Human Resourms 100.620 3,500 53.300 - 3.700 - 161.120
Pubfic Worics 808,846 42,887 59,415 10,000 38.744 22.500 880,192
Planning 8 Commurnty Oev.
Planning 589,278 18200 466.034 - 14,796 7.500 1,095,808
Building 848,929 38.575 70,635 31,244 40.664 10.649 1,040.692
Parks 8 Recxeatlon
Parks AdmubsVatian 162.236 48,340 634.127 - 3,000 • 847,703
Reaeation 138,575 4,078 48,882 - 7,940 - 199.475
Aquatics - - 289,921 - - - 299,921
Senior Center 49,999 4,804 12,570 - 1,900 - 69.269
Gerrterf'lacs 186.263 12.830 239.205 - . . 438.298
General Govemment - 6.000 2,624,000 155,000 2.915.000 125.000 5.825,000
Total General Fund $ 4.530.671 $ 229,958 5 4,810.847 $ 17.069.781 $ 3,078,935 S 185,649 $ 29,885,641
x
City of Spokane Valley
2006 General Fund Expenditures by Dept
$29,885,641
Legistabve Branch
1 po~ Legislative 8 Execut~ve
Senrices
1.6% I
General Govemment
19.596 I
~
:
r
~
Parks 8 Recreation
6 2% ~
i
~
Planning & Commurnty
Development
7 1 °10
_ Public Safety
56.59~0
Public Works ~
3.3%
I
OperaOons & Admmistratrve
Servioes
4 8°k
31
J
City of Spokane Vatley
2006 General Fund Expenditures by Type
$29,885,641
Inberfund Payments
10.2%
CapitalOuUay
- 0.6%
~
Wages & Benefits
Intergovemmentel 15.2%
Payments -
57.1 °i6 '
Supp1►es
0.8%
Senrices
16.1%
32
Fund: 001 General Fund Spokano Valley
pepV 0il l.egislative Branch 2006 Budget
011 - Legislative Branch.
This department accounts for the cost of prov►d'rng effeciive elected representat+on
of the cihzenry ►n the goveming body The Council makes pvlicy decisions for the
City and is acaauntable to Spokane Valley cfizens by makmg deasions regardiny
haw resources are allocated, the appropriate bevels of service, and establishinci
goafs and policies for the organization
Accom Itahments tor 2005
• Adoat Spokane Vallev's Fitst Comarehensft Plan The City Counal will
shortly begin iYs public hearing process on the comprehensive plan after the
Plannmg Commission has spent countless hours in craPong a preliminary plan for
the City
• Enact a UnNarm DevebQment Code Completion of this task will follaw the
adopGon of the Comprehensive Plan. The project has been futfy outlined and titles
reserved in the municipal code awaiting enactment of the appropriate provtsions
• Identifv tfie Elementa of a Six-Year Strateafc Flnanclsl Plan The Council has
5pent numerou8 meeftngs Working on ttle element5 of financial pfannino in arcfer !a
develop comprehensive forecast for the City
• AdvanCe th8 Interests Af $pokene Valley through EHective Extemal Relalions
The City Councit recently hired a Public Information Officer to assist m the
development of a community re{ations process and establish methods to improve
commurncabons with out catizens.
• CoilaDarate with Wastewater DiachAroeta and Regulatorv Auencies The
Council along with appropriate siaff has taken an actrve role in parbcipaung in tne
TMDL work group, compnsed of wastewaGer discharges and regutatary agencies, to
write a plan setting water quality standards in order to me8t the requirements ot the
State and secure a wastewater permit trom the Department of Eoology.
. Establish a fomuil Gitv-wide customer servlcQ, P OS]ram The Council continues
to work on a customer service approve to dealing with issued in order to provide
timely responses to concerns o( the r,itizens and per5ons dealing with our
DEpartrTlf:nt5
:3,3
. Fund: 001 General Fund Spokanc Vatley
, Dept: 011 Legislative Branch 2006 eudget
, i -
01'! - Lenislative Branch
Goals for 2006
• DraR a well-defined Street Master Plan, with Funding Options, that identifies
the current condition of city streets and recommends appropriate improvements and
maintenance that preserve the value and structural inteqrity of the local transportation
- system.
' • Initiate the First Phase of the Spraaue Corridor Revitalization Plan
between University and the freeway by contracting with a consuftant to design a
strategy that would strengthen the economic viability of the conidor. .
• Continue Monitorinq Sinniflcant Wastewater Issues including governance of
wastewater facilities, enhanced citizen awareness of options for the future and
pursuit of tfie most efficient and economical use of allowed wastewater disr-harges.
~ • Maintain a Stronq Emphasis on Internal and External Communication
• utilizing the Public Information Officer position to enhance the quality, timeliness and
accvracy of internal dialogue and the information provided by citizens about city
issues, initiatives and work plans.
i
• Exalore the Available Telecommunications Infrastructure, and that may be
accessed by public institutions, residents and businesses within Spokane Valley.
- Budqet SummarK
2005
2004 Amended 2006
Actual Budget Budget
Personnel - FTE Equivalents
Mayor 1.0 1.0 1.0
- Counci! 6.0 6.0 6.0
' Tatat FTEs 7.0 7_0 7.0
Bud4et Detail
"Salaries, Wages, & Benefits S 85,521 $ 152,675 $ 149,952
Supplies 10,690 15,460 19,300
Services & Charges 87,169 109,291 122,068
Interfund Charges 11,760 10,800 12,947
Tota! Legislative Branch $ 195,140 $ 288,226 $ 304,267
~
34
I '
----i
Fund: 001 General Fund Spokane Valley ;
Ucpt: 013 Executive 8 Legislative Support 2006 Budget
013 - Executive 8 Leqislatlve Supnort ~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 govemment agencies.
Accomolishments for 2005
• Adoat Saokane Vallev's First Comprehensive Plan The City Council will !
shortly begin iYs public hearing process on the comprehensive plan after the Planning Commission has spent oountless hours in crafting a preliminary plan for
the City.
• Enact a Uniform Develooment Code Completion of this task will follow the _
adoption of the Comprehensive Plan. The project has been fully outlined and titles
reserved in the municipal code awaiting enactment of the appropriate provisions.
• Identifv the Elements of a Six-Year Stratenic Financial Plan The Council has !
spent numerous meetings working on the elements of financial planning in order to
develop comprehensive forecast for the Ciry. I
. Advance the Interests of Sookane Vallev throuqh Effectlve External Relations ~The City Council recently hired a Public Information Officer to assist in the
development of a community relations process and establish methods to improve
communications with out citizens. . '
• Collaborate with Wastewater Discharners and Reaulatorv Aaencies The
Council along with appropriate staff has taken an active role in participating in the j
TMDL work group, comprised of wastewater discharges and regulatory agencies, to
write a ptan setting water quality standards in order to meet the requirements of the
State and secure a wastewater permit from the Department of Ecology.
• Establish a formal Citv-wide customer service QroAram The Council continues ,
to work on a customer service approve to dealing with issued in order to provide
timely responses to concems of the citizens and persons dealing with our ;Departments.
. i
~
i
35
Fund: 001 General Fund Saolcano valley
Depk 013 Executive 8 Legislative Support 2006 Budget
013 - Executive 8 Leqislative Suaaort
-Goals for 2006
_ I • Draft a well-defined Street Master Plan, with Funding Options, that identifies
the current condition of city streets and recommends appropriate improvements and
maintenance that preserve the value and structural integrity of the local transportation
system.
• Initiate the First Phase of the Soraaue Corridor Revitalization Plan
between University and the freeway by oontracting with a consultant to design a
~strategy that would strengthen the economic viability of the corridor.
• Continue Monitorina Sioniflcant Wastewater Issues irtcluding govemance of
wastewater facilities, enhanced citizen awareness of options for the future and
pursuit of the most efficient and economical use of allowed wastewater discharges.
Maintain a Strona Emphasis on Internal and External Communication
- utilizing tl'te Public Information Officer position to enhance tfie quality, timeliness and
accuracy of internal dialogue and the information provided by citizens about city
issues, initiatives and work plans.
• Explore the Available Telecommunications Infrastructure and that may be
accessed by public institutions, residents and businesses within Spokane Valley.
i .
Budoet Summan{
. • 2005
- 2004 Amended ' 2006
_ Actual Budget Budget
' Personnel - FTE Eauivalents
City Manager 1.0 1.0 1.0
City Clerk 1.0 1.0 1.0
; Deputy City Clerk - 0.5 0.5 0.5
Administrative Assistant (CC) 1.0 1.0 1.0
Administrative Assistant (CM) 1.0 1_0 1_0
Total FTEs 4.5 4.5 4.5
- Bud4et Detail
Salaries, Wages, 8 Benefits $ 319,271 $ 391,969 $ 403,020
' Supplies 6,439 6,998 7,748
Services & Charges 32,032 38,650 50,090
Interfund Charges 5,880 5,250 9,247
Total Executive & Legislative Support $ 363,622 $ 442,867 $ 470,105
i'
36
• _ I
Fund: 001 General Fund City of Spokane Valley ,
Dept: 016 Public Safety 2006 Budget
~
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, district 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 Sheriff's 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: $ 13,460,009
- 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: $ 1,693,425 -
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: $ 564,000 Animal Control - Spokane County will provide animal control services to incJude licensing, care and treatment of Iost •
or stray animals, and response to potentially dangerous animal
confrontations.
Budgeted contract amount: $ 433,484
;
37
i ►y of 5pokane Valley
2006 Budget
016 - Public Safety
2005
2044 Amended 2046
Actual Budget Budget
Judicial Syatem:
Distrid Court Conttact 655,758 891,328 839,817
Jury Management CantraG 7,958 5.000 5,000
F'ublic Oefender Contract 215.519 310.028 342,705
Prosectitor Contract 221,698 294.159 357,520
Crime Vk~im Compensalfon - 8,485 -
Pretrial Servtces Contract 25,189 32.908 48,383
Probation Servioe6 Contract 30,4$2 60,000 -
Subtotal Judfcia! 3ystem 1.158,599 1.401,9Q8 1.593,475
Law Enforcsment Sysbm:
5heriff Cordted 11.749.66E3 12.892,303 ' 13.319,612
E:morgency Managemerri Contrad 56,093 64,700 72,397
Law EM. Bldg MeFrrtenanoe Contract 56.682 38,573 40.000
Vehide Decals 5.797 10,000 10,000
Clottung & Unifomts - 7,000 7,1300
Vehide Usage Costs 222 500 5,300
Cquipment Replacernent Cherge 5,500 5,500 5,500
Subtotaf Law En(orcement SyatESm: 11,873 362 13,018.576 13,460,009
Jall Syatnm:
Jad ContracI 363,921 111.039 444,000
Work Re{eese (Cieigor) 30.393 118.759 120,000
Subtotal Jall Systnm: 30-1 114 289 '9H 564.000
Other.
t,:~~~,~{~31 ~ull~yt~CuR+rrturl!i~tlnns 198000 132,82;
f-lnes & Fatieiiures State RemittBnCt 559,805 591.515 5900T)
Mimel ConUd Cor►trac! 399,555 409,827 433,4t3.:
ContmgenCy Reserve . . 1100,00
1 059,380 1.199.142 1.258,1 r'
Total Public Safoty
' 1 he increase ot the Sheriti Contract la the C~
negotfatlons In addiUon, a voter apfraved . . . ~ _ _ , . . , _ , : . : . :
crrminai jusiice and puGfic safety related costs
~e
City of Spokane Valley
2006 Budgebed Contract Expenditures
14.000,000 1 3,J19,812
12,000,00~_
10.000,000
8,000,000
6.000,000 -
4,000.000
2.000,000
839,817
~ 342.705 357,520 72,397 444,0DO
120.000
Distr►ct Court Pubiic Defender Prosecutor SheMi Contraci Emergency Jail Contract Work Release
Contract Contract Contract Management (Geiger)
Contract
39
FuRd: 001 General Fund Spokana Valtoy
~ oepe: ota Oporations 8 Administrativo Sorvices 2005 Budgm
01$ - Oaaratlons 8 Administrativc, S$rvices
'f'he Operations 8 Administrative Services Department is composed of (our
divisions, the Deputy Ciry Manaqer Diviscon, the Finanoe Division, the I.egal
, Division, and the Fluman Ciesouroes Division.
~ 013 - DoPutv Cit~r Manaaer Qivision •
~ The D2puty City Manager (DGM) supervises the Operatlons & Administrative
Services DEparUnent, assists the City Manager in orgsnizing and direding the
• other operations o( the city and assumes the duties of the Caty Manager
' in hislher abssnce.
Accampllshments for 2005
• Established a formal, ciiWride customer seroioe program.
• Developed model agr~ements for use in servioe contraGs tivith Spokane Counly
in order to qrovide consistency and enhance aocountability.
• Revised the law enforoemerrt agreement in order to simptify the cost meihodology
. and increase responsiveness through enhanoed flexib6lity.
• Completed a cost-benefii anaPlsis in repard to tibrary annexation and presented an
&nnexation measure lo the citizens Uiat proposed annexalEon to the Spokane Courrty
Library I?+strfct_
• Developed and implemented Commercial Build'+ng Permit procedure to ensure
- limely monitaring, response and interveMion in the permit process.
, • Cireated and implemented inierdepHrUnental tradcing systems to monitor the
, allocatEon of time and resouroes.
' • Reviewed and revised the City of Spokane Valley official vrebsite.
• Greated and implemented Cffy of Spokane Valley Communicaleans Pofides and
, Prooedures, inGuding crisis ooanmunicatian propram.
Goals for 2006
••i • Rcview and revise ciry's pracesses to ensure reliability, consistency and
efAcEerycY.
- • Standardixe all city publ'rcations and printed materials to canfam'i to hiphesl
standards af professionalism and effectiveness.
, • ImpEement initial slEments of cvmmunity oommunicateons progrAm, induding
esfablishlrop a Speakers Bureau 8 schedullroq regular engA.yemenis on c.ritiCal lopics.
. Budaot SummarK •
2005
2004 Arttondod 2006
. Actual 8udget Budget
' Personnel - FTE Eauivalents
Deputy City Manager 1.0 1.0 1.0
lWministrative Analyst 1.0 1.0 1.0
Pub{ic InfarmHtion Officer 0.0 0.0 1.0
Office Assist8nt II 1.0 1.0 1.0
Adm3nistrative Assistant 2_0
Tatal FTEs 3.5 3.5 6.0
r"• BtirJqet Deiail
Salaries, Wages, 8Denefils $ 221.299 $ 331,042 $ 414,408
, supplieg 4,100 6,200 5,700
Servlces & Charpes 3,554 7.700 67,700
Interfund Charges 5,880 5,750 11,597
~ Total [?epury City Man3ger Oivision $ 234.833 3 350,692 S 499.405
40
Fund: 001 General Fund Spokane Vaitey D8pt: 018 Operations & Administrative Services 2006 eudget . i:
014 - Finance Division
The Finance Division provides financial management services for all city
departments. Programs include accounting and reporting, payroll, accounts payable, '
purchasing, budgeting and flnancial pianning, 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.
Accomnlishments for 2005 '
• Expanded multi-year financial plan to a six year window to corresportd with other I
City plans. , -
• Developed an A-87 Cost Allocation. ,
Goals for 2006
• Continue to refine the muta-year financial plan process by comparing revenue
estimates with other area agencies.
• Identify available telecommunications infrastructure that isJcould be available in the ,
area for use by citizens and businesses. Discuss same with economic development
agencies to determine benefits.
~I
• Integrate infarmation from A-87 cost allocation plan into the City budget. '
Budaet Summary I ;
~
2005
2004 Amended 2006
Actual Budget Budget -
Personnel - FTE Eaufvafents
Finance 8 Admin Services Director 1.0 1.0 1.0 ,
Accounting Manager 1.0 1.0 1.0
AccountantlBudget Analyst 1.0 2.0 2.0
Accounting Technician 1.0 1.0 1.0 '
IT Specialist 1.0 1.0 1.0 ~
Total FTEs 5.0 6.0 6.0
Budaet Qetail '
Salaries, Wages, & Benefits $ 337,105 $ 481,869 $ 465,795 -
Supplies 5,128 7,700 12,700
Senrices & Charges 12,271 12,400 23,100
Interfund Charges 9,240 9,250 15,300 '
Total Finance Division $ 363,744 $ 511,219 $ 516,895
~
41
. Fund: 001 General Fund Spokane Valley
Dept: 018 Operations 8 Administrative Services 2006 Budget 015 - Le4ai Division
The City Attorney provides accurate and timety legal advice to the Council,
_ City departments and advisory boards and commissions on a wide variety
of municipal issues to improve effectiveness end minimize risk of City operations.
- 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, wfio will provide assistance on a number of issues.
Accomalishments for 2005
i• Drafted and negotiated new model agreements with Spokane County on all of the
service contracts to improve consistency and clarity.
, • Collaborated with staff to finalize developer agreements ihat provide infrastructure
- ~ impravements or avoided potential litigation.
• Draftedlrevised ordinance and contracts in suppo►t of all City departments. ' • Represented the City in various successful litigation matters which include land use,
several code enforcement cases, and a small claims case.
• Goals for 2006
_ • Develop and deliver training on issues that staff encounter on a regular basis.
• Draft/revise ordinances and contracts in support of all City departments.
Budqet SummarK
~ 2005
, 2004 Amended 2006
~ Actual Budget Budget
Personnel - FTE Eauivalents
City Attorney 0.0 1.0 1.0
Deputy City Attorney 1;0 , 1^0 1_0
Total FTEs 1.0 2.0 2.0
; Budaet Detail
Salaries, Wages, & Benefits $ 79,277 $ 128,945 $ 212,750
, Supplies 2,383 2,300 5,500
Services 8 Charges 110,354 127,562 39,600
Interfund Charges 3,360 3,500 5,900
Total Legal Division $ 195,374 $ 262,307 $ 263,750
42
i
FUnd: 401 C,erleral FUnd Spolcane Valley pept: 018 Operations & Administra#ive 9ervices 2006 13udget
- ; ;
016 - Human Resources Division .
Human Resources (HR) is admirristered through #he I]eputy City Manager (DCM) ~ j
who serves as the Hurnan Resources Nlanager for the C ity, Thia HR operation . ~
provRdes services in campensation, benefits, training and organizational development, staffing, employee relations, and cornrnunications. ,
Accarnolisfnments fvr 2fliD5 -
• Succes5fully negotiated City's first labor agreerrtent_ . Developed New Ernployee 06ent-atiori program. . ~
. Finali7er1 personnel policies and procedures for Hurnan Resouroes Division. -
;i
. Developed schedule for reviewing and revising City's job descriptians.
.Created Employee EVewsletter to educa#e and inforrn e rn playees, enoaurage
interdepartrnental communicatian and collaboration, and promate City Vision and .
Values.
•Conducted training classes for ern ployees focused on aperatianal needs. including
computer, SEPA, and cancurrency trainings_
Goals for 2006
~ . Expand Ciky's web based intranei to help provide employees with resources and i
toals to imprave i nte rdepa rtrnental cooperation.
. Devekop personnek handbook to infiarm employees af personnel related policies
and procedures_ Review and rev ise Human Resources fo rms_ !
. Pravide communica#ions trawning opportuni#ies for employeias_ - -
Budqet Surnmary
2D05 --1
2004 Arrtended" 2D06
Ac#ual Budget Budget
Persannei - FTE Eauivalents .
Wurnan Resource Analyst 0,0 1.0 1.0 I]eputy City Clerk 0_5 0.5 0.5 Total F7Es 0,5 1 _5 1.5 ! I
6udaet Detail
Salaries, Wages, & Benefits ~ 29,322 ~ 83,062 $ 100,620
, supplies 5,781 3,500 3.500 ~ I
Services & Charges 5,285 81,821 53,300 . :
Interfund Charges 1,793 2,000 3,700
7otal Wuman Resources Divisian $ 42.182 $ 170,363 $ 161,120 ~
~
a3
: Fund: 001 General Fund Spokane Valtey
Dept: 032 Public Works 2006 Budget
. 032 - Public Works
' .The Public VWorks Department provides overall planning and oversight of public
works projects in the City of Spokane VaUey. The department provides
engineenng plan review, inspection, coordination of major public works eapital
, improvement projects, long-range transportation planning and neighborhood traffic
management. The Public Works Street Maintenance Section is responsible for
maintenance of streets.
Accomplishments for 2005
• Continued analysis and review with the County, City of Spokane, and Department of
Ecology regarding Wastewater Treatment Facility options.
. Worked with the Regional Wasteweter Committee to evaluate the possib'ilities of a
Spokane Regional Wastewater Alliance.
- . Began deveiopment of a Public Works strategic plan that will provide a blueprint for .
the development af the department.
Managed and refined contract with Spokane County and others for public works
services and construction.
• Provided engineering review and support for City funded projects and other City
. public works needs.
• Developed the Six-Year Transportation Plan (TIP) for Council adoption.
. Provided public works expertise in the Comprehensive Planning effort.
_ • Provided Development Review on new Commercial Development Projects, Single
- Family Lots, and Multi-Family Units.
• Implemented.and closely supervised the major Street Capital Prajects.
Goals for 2006
Analyze and review with the County, City of Spokane, and Department of Ecology
iregarding Wastewater Treatment Facility options.
• Work with the Regional Wastewater Committee to evaluate the possibilities of a
Spokane Regional Wastewater Alliance. ,
;
• Manage and refine contract with Spokane County and other for public worlcs
- services and construction.
. 44
Fund: 001 General Fund Spokane valley '
Dept 032 Public Works 2006 Budget 032 - Public Works
Goats for 2006, Continued ;
• Provide engineering review and support for City funded projects and other City
public worlcs needs. • Develop the Six-Year Transportation Plan (T!P) for Council adaption. '
• Implement and closely supervise the major Street Capitai Projects.
• Provide Development Review on new Commercial Development Projects, Single
Family Lots, and Multi-Family Units.
• Update Street Design Standards.
Budoet Summarq
2005 : i
2004 Amended 2006
Actuat Budget Budget Personnel - FTE Equivalents .
Public Works Director 1.0 1.0 1.0
Administrative Assistant 1.0 1.0 1.0
Senior Engineer (Development) 1.0 1.0 1.0 Senior Engineer 0.0 0.4 0.0
Assistant Engineer (Devefopment) 1.0 1.0 1.0 Senior Engineer (CIP) 1.0 1.0 1.0
Engineer (CIP) 0.0 1.0 1.0
Engineer (Development) 0.0 1.0 1.0 .
Assistant Engineer (CIP) 1.0 1.0 1.0 Engineering Technician 1_0 1_0 1_0
Total FTEs 7.0 9.4 9.0 6udaet Detail '
Salaries, Wages, 8 Benefits $ 526,093 $ 718,392 $ 808,846 .
Supplies 16,048 29,878 42,687 ~
Services & Charges 26,769 35,120 59,415 Intergovernmental Payments - - 10,000
CapitalOutlay 31,866 - 22,500 ;
(nterfund Charges 14,994 17,100 36,744 Total Public Worics $ 615,769 $ 800,490 $ 980,192
~
~
45
~ Fund: 001 General Fund Spokane Valley
Dept: 058 Planning & Community Qevelopment 2006 Budget
~
058 - Plannin4 8 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 - Planninq 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 2005
• Complete the Comprehensive Plan.
• Created or updated several applications and handouts in an effort to clarify land use
processes and improve customer service.
' . Provided SRTC updated land use information based on GIS analysis of draft
cornprehensive plan.
` • Finalized the 1JVater Resource Inventory Area (WRIA) Plan.
~ . Created a digital library including information on property ownership, wetiands,
transportation, and zoning.
i'
~
46
i
. '
Fund: 001 General Fund Spokane Valley
oept: 058 Planning & Community Development 2006 Budget
058 - Plannina Divlsion '
Goals for 2006
. Update the Shoreline Master Program. • Complete regulations implementing the Comprehensive Plan within the Uniform .
Development Code. .
• Complete land use actions implementing tfie Comprehensive Plan.
• Implement staff training and professional development program. ~
• Establish criteria for the AutroRow overlay district. _
Bud4et SummarY ~
2004 Amended 2005 2006 Budget Budget Budget Personnel - FTE Eauivalents ' . Community Development Director - 1.0 1.0 1.0
Senior Planner 0.0 1.0 1.0
Planning Manager 1* .0 1.0 1.0 ~
Planning Manager - Current 1.0 0.0 0.0
Associate Planner - Long-Range 1.0 1.0 1.0 ;Associate Planner - Current 1.0 1.0 1.0
Assistant Planner 2.0 1.0 1.0
Planning Technician 1.0 1.0 1.0 ~
Administrative Assistant 1_0 1_0 1_0 '
Total FTEs 9.0 8.0 8.0
Budpet Detail ~
Salaries, Wages, 8 Benefits $ 522,679 $ 633,301 $ 589,278
Supplies 17,776 16,250 18,200 Services & Charges 187,374 264,955 • 466,034 .
Capital Outlay - - 7,500
Interfund Charges 20,284 13,500 14,796 ~
Total Planning Division $ 748,112 $ 928,006 $ 1,095,808 -
47
,
' Fund: 001 General Fund Spokane Valley
Dept: 058 Planning 8 Community Development 2006 Budget
059 - Buildinq Division
- The Building Division implements the Washington State Building Cade. It is
' r'esponsibie for ensuring that buildings and structures compty with adopted building
code standards through professional plan review and inspecfion services. ,"fhe Permit .
Center receives applications and coordinates the review and processing of permits.
. Accomolishments for 2005
. Integrate Building and Code Compliance provision with the Uniform Devefopment
Code.
; • Implemented Regional Pavement Cut Policy.
• Campleted implemeniation of the PLUS perrnitting system.
` • Formalized building plan review processes.
• Reducecl backlag of Code complaints by 50%.
' Goals for 2006
~
_ • Conlinue staff training and professional development.
, • Complete pavement cut tracking systems.
. Implement full enforcement of adopted sign requlations.
• Complete Natural Hazard Mitigation Plan.
• Expedite commercial permit issuance.
' Budaet SummarK ~ 2005
• ~ 2004 Amended 2006
Actual Budget Budget
Personnel - FTE Equivalents
' Building Official 1.0 1.0 1.0
Building Inspector II 2.0 3.0 3.0
Code Enforcement Officer 2.0 ~ 2.0 2.0
Construction Inspector 0.0 2.0 . 2.0
Senior Permit Specialist 0.0 1.0 1.0
Permit Specialist 2.0 3.0 3.0
; Senior Plans Examiner 0.0 1.0 1.0
, Plans Examiner 1`0 0-0 0_0 -
Total FTEs 6.0 13_0 13_0
~ Budaet aetail
Salaries, V1Jages, & Benefits $540,083 $854,586 $ 848,929
Supplies 48,054 33,375 38,575
Services & Charges 62,512 49,015 70,635
~ lntergovemmental Payments - 31,240 31,240
CapitalOutlay 12,276 6,449 10,649
, Interfund Charges 31,440 26,664 40,864
Total Building Division $ 694,386 $ 801,309 $ 1,040,892
_ 48
i
Fund: 001 General Fund Spokane Valley ,
oept: 076 Parks 8 Rocreation 2008 Budget
076 - Parks 8 Recreation The Parks and Recreation Department is composed of five divisions, the
Administration and 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 reGreation facilities.
000 - Parks Administretion 8 Maintenance Divisfon ~
The Administration Division provides direction and leadership for the Parks and I
Recreation Qepartment in implementing the goals and objeclives of the City Council .
and facilitates the general upkeep af parks and public areas of the City. '
Accomplishments for 2005 ~
. Assisted in project management of CenterPlace oonstruction. -
i ,
• Completed tfie Parks and Recreation Master Plan.
• Completed the pool feasibility study.
• DedicaHon/Grand Opening of the CenterPlace facility.
• Awarded and managed park maintenance vontract with Senske Tree and Lawn Care. .
• Awarded and managed aquatic facility operation and maintenance oontract with
the YMCA.
. Awarded the janitorial contract for CenterPlace.
• Completed training and implementation of new CenterPlace and Recreation
program registration software. ~
Goals for 2006 -
• Maximize the use of CenterPlace. • Evaluate and manaqe the aquatica operalion and maintenance contract.
• Pursue implementation of capital projects identified in Master Plan. ;
• Pursue grant opportunities to complete park improvement projects. ~-Budaet Summant
2005 '
2004 Amended 2006
actual Budget Budget
Personnel - FTE EouivalenLs '
Parics & Recreation Director 1.0 1.0 1.0
Administrative assistant 1_0 1_0 110
Total FTEs 2•0 2•0 2•0 ~
Budaet Detail '
Salaries, Wages, 8 Beneflts $144,126 $ 162,718 $ 162,236 _
Supplies 36,641 9,580 48,340 ,
Services 8 Charges 742,943 894,964 634,127
Capital Outlay 32,211 - -
Inter(und Charges 5,040 3,000 11,300
Totel Parks AdminisVation $ 960.961 1070,262 $ 856.003 ~ i
a9 ,
~
Fund: 001 General Fund Spokane Valley
Dept: 076 Parks & Recreation 2006 Budget
301 - Recreation Division
. The Recreation Division coordinates and facilitates the delivery of recreation programs
and services throughout the city and the City's parlc system.
Accomplishments for 2005
Offered 10 weeks of "Summer Day Camp" instead of the 9 weeks in 2004.
• Expanded Marketing of Summer Programs: Newspaper, Schools, S.C.O.P.E
• Interviewed and hired summer staff.
• Continued Forming Recreation Program Policy.
' • Contributed to the Grand Opening of CenterPlace.
• Conducted "Walk Across Washington" event.
^ Goals for 2006
• Incorporate Master Plan Results into Recreation Programming and Policy.
• To expand the Recreation Programs to coincide with the Master Plan.
• Implemented goals and policies implemented by Master Plan.
• Continue to offer "1Nalk Across Washington" Event.
' • Continue Serving As A Clearinghouse For Citizen Recreation Program Needs;
- Network With And refer Customers To Other Providers.
' Budqet Summarv
~ 2005
' 2004 Amended 2006
Actual Budget Budget
Personnel - FTE Eauivalents
Recreation Coordinator 1.0 1.0 1.0
` Budaet Detail
' Salaries, Wages, & Benefits $ 45,153 $ 116,790 $ 138,575
Supplies 1,655 8,555 4,078
Services & Charges 22,405 24,930 48,882
' Interfund Charges 8,120 7,940 7,940
Total Recreation Division $ 77,333 $ 158,215 $ 199,475
'
50
Fund: 001 General Fund Spokane Valley ;
Dept: 076 Parks S Recreation 2006 Budget
302 - Aquatics Division
j .
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 i~
Inc. for a water park.
The City curtently is contracting with the Y.M.C.A for all aquatic activities within the
City. The Y.M.C.A provides the lifeguards and maintains the pools during the season. ~
Accomplishments for 2005
• The pool season was extended by opening earlier.
• Worlced on review and approval of Splashdown request for expansion.
• Created RFP and awarded contract for the Operation and Maintenance of City Pools. ~
• New Diving boards were installed at all City pools.
Goals for 2006 ~ •
~
• Review and evaluate aquatic contract.
• Evaluate plan to improve existing pools as per the Pool Feasibility Study. ~
Budaet SummarX
2005
2004 Amended 2006
Actual Budget Budget
BudQet Detail ' Services & Charges $ 238,492 $ 255,818 $ 299,929 ,
Capital Outlay 11,055 - - ~
,
Total Aquatics Division $ 249,547 $ 255,818 $ 299,921
i
~
~
51
~ Fund: 001 . General Fund Spokane Valley
Dept: 076 Parks & Recreation 2006 Budget
304 - Senior Center Division
: The City of Spokane Valley Parks and Recreation Department assumed operational
control of the Valley Senior Center in 2003.
~ Accomplishments for 2005
. Participated in AdHoc Committee to determine future City/Senior Citizen Association
' role at CenterPlace. Outreach to retirement and assisted living facilities in area to increase participation.
. • Contacted Carver Farms for assistance on greenhouse project at CenterPlace.
• Increased volunteerism and opportunities and recognition.
Goals for 2006
• Increase public awareness of CenterPlace and Senior Center.
• Utilize staff and wellness center.
• Organize and plan activities in conjunction with YMCA.
• Continue and expand resource and referral program.
• Cross train other employees within Parks and Recreation.
' • Budqet SummarY
~
2005
y 2004 Amended 2006
' Actuals Budget Budget
Personnel - FTE Eauivalents
Senior Center Supervisor 1.0 1.0 1.0
Budqet Detail
Salaries, Wages, & Benefits $ 61,341 $ 78,998 $ 49,999
~ Supplies 734 2,600 4,800
. Services 8 Charges 12,291 43,494 12,570
Interfund Charges 3,360 1,500 1,900
Totat Senior Center Division $ 77,726 $ 126,592 $ 69,269
52
Fund: 001 General Fund Spokane Valley
~
oept: 076 Parks 8 Recreation 2006 eudget
- 305 - CenterPlace Division
Construction of Mirabeau Point CenterPlace began in late 2003, and was completed
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 !
Public Facilities District. The Ciry 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 meetinq 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 Northem Idaho.
Accomolishments for 2005
. Initiated hiring process for CenterPlace Manager and other CenterPlace staff.
• Construction completed, furniture completed, kitchenwvare order complete.
• Develop rental contract, policies, and procedures. .
Goals for 2006
• Camplete Marketing Plan and Materials. -
. Complete Policies and Procedure Manual for CenterPlace. i• Gomplete New Advertising. .
• Research Grant Opportunities.
. Increase public awareness of CenterPlace.
• Develop a Customer Service Place for all employees at CenterPlace.
Budqet SummarK '
2005
2004 Amended 2006
Actual Budget Budget
Personnel - FTE Equivalents
CenterPlace Coordinator 1.0 1.0 1.0
Administrative Assistant 0.0 1.0 1.0 ~
Maintenance Worker 0_0 1_0 1_0 Total FTEs 1.0 3.0 3.0
BudQet Detail
Salaries, Wages, & Benefits $ - $ 144,848 $ 186,263
Supplies 647 10,075 12,830 -
Services & Charges 1,858 146,325 239,205
CapitalOutlay 10,490 45,551 - '
Interfund Charges 1,680 1,500 -
Total CenterPlace Division $ 14,675 $ 348,299 $ 438,298
53
I Pune: oot Ganaral Fund ' g0~~~ ~~fcvy
oepr, 09o Caeneral Gavemmont 2006 &nagel
090 - GqaCral Csavemmepj
- 7Me Genersl Gavernment Departmt;nt comprises aclivtties ihst encompass services
to mul6ple departments. InGuded in this depaflmEmt are the aosta oi dty hall end
refated uutiliities, managemsnt informetion serv9oes, (nsurance costs, miscellaneous
city iMergavernmenlal coals and capitaf equ(pment oosts thet benctit more than
one deDaymni, and autscde anancY fUndinp. Ovts6de aspencfes prov6de needed public
servloes on befialf ot tfuo GiN- 7'he outsicEe apenoisa must provide an annual repoA of how
the money was spent - Budaet Sumrn=
2005
2004 Amanded 2006
Actual Budpot Budpot
Budu:et De2ai,
Gevm,rdl Ciqrorfde Costs
Aocaurrting 8 Audit Services $ 43,777 5 208,900 5 140,000
SoRware Maintenance 36,773 38,000 40,000
• qecUon Co;,tq 83,600 50,000 80,000
Business Registrations 19,077 15,000 15,000
Advertidnp 18,063 31,550 40,OD0
Emplayee RucognNion - 3,000 3,000
Web Ptce 8,918 5,000 5,000
Te7ephoneJDSL Chargos 14,440 20,000 20,OD0
IT Coaisulting 98,470 70,000 90,000
Permi46ng Soflware 27,658 • -
Stmdenl Advlsory Council 106 500 5D0
Opemthg Suppfes - 5,000 4,000
Smali Tooas and Minor Equ(pment - - 2,000
Spokano Counly Cortract - GIS - • 20,000
- Capler Mainbenanoe - - 8,500
Vehicle Replacement Coat - - 9,01)0
Miscellaneous 4,367 20,000 20,000
MtErAmd
Interfund loan Inierest . . 43,136 - -
IrdsRund Rt9lc Msnapement Payment 130,000 130,000 185,000
• OOera11nA Trarrsfer - Loan Repaymqtt - - '
Facdfts
FacfGly Repa9rs 8 hSaintanance 1,282 - 5,000 •
ASiscellaneous Bu91dEnA Malntenanoa - 5,000 -
Gompu?er SaPtware end Hardware - 185,000 110,0130
7ransfcr tD Streef Gepital Fund - 800,000 f 7ransfer bo Parks Capital Fund - 550,000 750,000
• Ciry Hafl Leasing costs:
Ciry He0 Rent 229,129 251,055 305,000
Leasehold tmprovements 79.816 53,745 15,000
Stntage Spaoe & Parking 3,000 3,000 -
! Outsfde SQnfices
Memberships - SRTC 34,300 36,000 38.000
Safety EducaBon 8 Prevendon • - 3,000
AkoholTreatment 17,513 19,000 19,000
i Spokene County Air Pollul3on Aulhority 114,948 118,918 119,000
Cify Ecoroomlc Development 960 10,000 10,000
CSbte FranchFse NEgoth)Uons 25 20,000 20,000
. Voter Regis7atiorts - - 65,000
• Impact Fee Study - 50,000 50.000
' Re4uests from Outside llpencies•Eoonaanee Ocvebpment 73,0O0 73,000 69,000
' Requests from Outside Agencies-Social Services 27,000 27,000 51,000
Contingency 8 ltescrves '
I Reserve fot F2nventta Adjus3menW - 313,533 456,000
Transfer ln Civic 8uilding Resenre FunJ - 500,000 600,000
Transfer W Service Level Resenre Fund - 2,308.105 -
Transter to Winter Weather Reservo Fund 500,000 -
Operattnp Tr3rtsfer - CenterPlaco Reserve - 300,000 -
~ OpESrattng - SUeet Fund - 2,000,000 2,000,000
Cantingency - 500,000 500.000
$ 1,075,355 $ 9,190.308 8 5.825,000
I '
54
I
Fund: 101 Street Fund Spokano Valley ~
Dept: 042 2008 Budget
101 - Street Fund •
'rhe 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 tfie regional transportation
system.
The transportation networks, under this program, are designed, oonstructed, and
maintained to improve the quality of life while providing the efficient movement of
commeroe.
Accomplishments for 2005 • Operated and maintained all City streets and the two state hiqhvrays, SR 290 and SR 27,
with the City limits.
• Continued to contract with Spokane County for engineering servicES refated to operafions
and maintenance of City streets ;
. Began development of a NEighborhood Traffic Calming Management program.
• Worlced w'rth Community Development to ensure that adequate traffic and transportation i
miGgation is provided. ~ •
Goals for 2006
• Operate and maintain all City streets and the hvo state highways, SR 290 and SR 27, ~
with the City limits.
• Continue to contract wilh Spokane County for enqineering services related to operatians
and maintenance of City streets. . i
• Improve signal timing coordination throughout the City.
• Work vrith Community Development to ensure tfiat adequate traffic and transpartation .
mitigation is provided. ~
. Complete a street inventory and assessment of all City streets and allow development of '
a six year street master plan and a 20-year pavement management plan in 2007.
Budget Summarv ~
2005
2004 Amended 2006
Actual Budget Budget
Personnel - F'I'E Eauivalents
Senior Engineer - Traffic 0.4 1.0 1.0
Public Worlcs Superintendent 1.0 1_0 1.0
Conskruction Inspector 1.4 1.0 1.0 .
Senior Engineer (Plann ing/G rants) 0.15 Q-A 0_4
Total FTEs 2.95 3.4 3.4
8udaet Detail Salaries, Wages, & Benefits $ 141,605 $ 198,354 $ 211,636
Supplies 5,044 13,280 16,950 '
Services & Charges 531,737 1,000,000 1,210,680
Intergovernmental Payments 2,434,537 4,424,384 2,660,700 -
InterFund Charges 34,300 167,140 31,290
Total Street Fund $ 3,147,223 $ 5,843,158 $ 4,131,258 ~
55
~
Fund: 102 Arterial Street Fund Spokane Valley
Dept: 041 2006 Budget
- 102 - Arterial Street Fund
_ The Arterial Street Fund accounts for the receipt and expenditure of the State-levied
motor vehicle fuei tax distributed to the City in accordance with State RCW 82.36.020.
These revenues will be transferred to the Street Capital Projects Fund for the construction.
- Budaet SummarX
2005
2004 Amended 2006
Actual Budget Budget
Budaet Detail
Transfer to Street Capital Projects $ 134,941 $ 670,400 $ 332,270
Transfer to Caprtal Grants Fund - 186,000 236,385
- Improvements to Arterials - 229,603 -
i I Total Arterial Street Fund $ 134,941 $ 1,086,003 $ 566,655
. .
~ Fund: 103 Trails & Paths Fund Spokane Valley
Dept: 103 2006 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 accordance with State RCW 47.30.050.
, These revenues originate from .42% of motor vehicle fuel tax attributable to Street ' Maintenance. These funds are restricted for the purpose of constructing new trails and
-paths throughout the City. No expenditures are budgeted for this fund in 2005 or 2006.
~ -
~
56
Fund: 105 Hotel/Motel Fund Spokane Valley
Dept: 105 2006 Budget
~
105 - HoteUMotel Fund •
The Hotel/Motel Fund accounts for the receipt and expenditure of a special excise tax of
1wo percent on the sale or charge made for the furnishing of lodging under RCW 82.08.
These funds will be used solely for the purpose of paying all or any part of the cost of tourist promotion, acquisition or operation of tourism-related facilities, and marketing of special ;
events and festivals designed to attract tourists. Budaet Summarv.
~
2005
2004 Amended 2006 ! Actual Budget Budget
Budaet Detail ;
Tourism Promotion $ 450,383 $ 397,827 $ 360,667
Interfund Charges - 40,000 40,000
Total Hotel/Motel Fund $ 450,383 $ 437,827 $ 400,667
57
1
Fund: 120 CenterPlace Operating Reserve Fund Spokane Valley
Dept: 120 2006 Budget
120 - CenterPlace Operatina Reserve Fund
The CenterPlace Operating Reserve Fund was established to provide an emergency
revenue source for the recently completed facility.
-Budoet Summan►
- 2005
2004 Amended 2006
, Actual Budget Budget
Budaet Detail
Reserve for.CenterPlace Operations $ - $ 300,000 $ 300,000
~
Fund: 121 Service Level Stabilization Reserve Fund Spokane Valley
Dept: 121 - 2006 Budget
121 - Service Level Stabilizat.ion Reserve Fund,
The Service Level Stabilization Reserve Fund was established to provide an emergency •
revenue source to maintain service levels in the event of a downtum in the local economy.
: Budaet Summanl
_ 2005
' 2004 Amended 2006
Actual Budget Budget
Budaet Detail
~ Reserve For Service Level Stabilization . $ - $ 1,000,000 $ 1,000,000
.
58
Fund: 122 Winter Weather Reserve Fund Spokane Valley . ~
Dept: 122 2006 Budget
122 - Winter Weather Reserve Fund
The Winter Weather Reserve Fund was established to provide emergency senrices
during an unusually harsh winter.
Budqet SummarY
2005 ~
2004 Amended 2006
Actual Budget Budget .
,
Budqet Detail '
Reserve for Winter Weather $ - $ 500,000 $ 500,000
i
59
' Fund: 204 Limited Tax General ObUgation - Debt Service Fund Spokane valley
Dept: 204 2006 Budget
204 - Limited Tax General Obliaation - 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 and City revenue, which will be used to pay annual debt obligations
on outstanding bonds.
Budqet Summarq 2005
2004 Amended 2006
Actual Budget Budget
Budqet Detail Debt SeNice on Mirabeau Bonds $ 600,000 $ 397,745 $ 414,000
Debt Service on Street Bonds 200,000 185,090 186,000
Total Debt Service Fund $ 800,000 $ 582,835 $ 600,000
60
I.
i
Fund: 3011302 Capital Projects 8 Special Capital Projects Funds Spokane Valley
2006 Budget
301/302 - Capital Proiects 8 Snecial Caoitaf 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 finro 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 ltax is accounted for
in the Capftal 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 a capital project.
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.
BudQet Summary 2005 :
2004 Amended 2006
Actual Budget Budget
301 - Canital Proiects Fund
Transfer to Capital Grants Fund $ - $ - $ 1,117,000
Transfer to Debt Service 92,643 92,545 93,000
Transfer to Parks Master Plan - 40,000 - :
Transfer to General Fund 22,996 - -
Capital Projects - REET 1 - 1,773,359 -
Parks Capital Improvements - 200,000 -
Tota! Ca tal Pro'ects Fund pi ~ $ 115,639 $ 2,105,904 $ 1,210,000
302 - Special Capital Proiects Fund -
Transfer to Street Capital Fund $ 200,000 $ 112,600 $ 977,713
Capital Projects - REET 2 - 1,707,312 -
Transfer to Debt Service 92,643 92,545 93,000 Total Special Cap'rtal Projects Fund $ 292,643 $ 1,912,457 $ 1,070,713 '
61
Fund: 303 Street Capital ProjeCts Fund Spokane Valley
• 2006 Budget
303 - Street Capital Proiects Fund
The Street Capital Projects Fund accounts for monies usedto finance the 6 year
- transportation improvement plan. Revenues are transfers from the Arterial Street
Fund, Capital Projects Fund, and Special Capital Projects Fund and the bond sale proceeds.
' Expenditures are often for matching funds for Transportation Improvement Board and
other grants. '
! Budaet SummarK
2005
, 2004 Amended 2006
' Actual Budget Budget
Budaet Detail
Road Design & Gonstruction Projects
Pines/Mansfield, Wilbur Rd. to Pines $ - $ 1,101,030 $ 4,029,000
Sullivan Road Extension - 5,000 5,000
16th Avenue - Project 1 2,460 - -
16th Avenue - Project 2 263,789 151,000 -
Mission Avenue 11,692 - -
Barker Road - Boone to Spokane River Bridge - 1,914,000 2,578,000
. Barker Road - Sth to 32nd - - 40,000
- Park Road - Project 2 148,092 - -
. . Evergreen Road 365,280 20,000 -
• Sullivan Road and 4th Signal 14,511 - -
- Valley Couplet 1,712 - -
, . Valley Couplet - Project 2 - - -
Sullivan Bridge 31,145 - -
- Road Pfeservation Projecfs
- Other Preservation Projects 200,401 750,000 1,033,843
Contingency - 150,000 150,000
Road Paveback (Septic Elimination)
- , Sipple 106,206 - -
, Veradale PhasQ II 339,772 - -
WeatherwoodlOwens 30,835 - -
-Camahan - 148,300 -
, South Greenacres - 23,000 -
Veradale Heights - - 200,000
- Vera Terrace - - 100,000
' Electric Railroad - - 200,000
Orchard Avenue - - 50,000
Misc. Road Paveback Projects - - -
! Total Street Capital Projects Fund $ 1,515,896 $ 4,262,330 $ 8,385,843
;
62
Fund: 304 Mirabeau Point Capital Project Fund Spokane vauey '
Dept: 304 2006 Budget `
304 - Mirabeau Point CaQital Proiect Fund .
Mirabeau Point is a multi-use regional project loccated at 2426 Discovery Place which _will be operated by the City.
CenterPlace provides 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 SummarK -
2005
2004 Amended 2006 "
Actual Budget Budget
Budqet Detail Construction in Progress $ 6,050,570 $ 4,000,000 $ 783,205
.
Bond Issue Costs 615 - - ' Total Mirabeau Point Project Fund $ 6,051,185 $ 4,000,000 $ 783,205
;
Fund: 305 Street Bond Capital Projects Fund Spokane Valley
Dept: 305 2006 Budget • ,
305 - Street Bond Caoital Proiects Fund -The Street Bond Capital Projects Fund accounts for monies received from bond ~
proceeds which will be used for various capital street projects.
Budget Summan( 2005
2004 Amended 2006 .
Actual Budget Budget
Budaet Detail
Transfer to Street Capital Projects $ 1,174,323 $ 406,000 $ 902,460 Bond Issue Costs 304 - -
Total Street Bond Capital Fund $ 1,174,627 406,000 $ 902,460 _63
'i
~ .
;Fund: 307 Capital Grants Fund spokano Vallay
Dept• 307 • 7006 Budget
307 - Gauital Grants Fund
_ The Capital Grants Fund acoounts for capital improvement projects funded partially by
~ i grant proceeds from other govemmental agencies, such as TIB, SRTC and BRAC.
Revenues to this fund are from grant proceeds and transfers from other special revenue
funds.
, Budqet SummarK
' 2005
20Q4 Amended 2006
~ Actual Budget Budget
' Budaet Detail
Barker Road Reconstruction $ 639,Ua0 $ 1,114,000 $ 97,000
24th Avenue Sidewalk Projecl 198,000 - -
. 8th Avenue - 1,136,000 -
8roadway Avenue - 812,000 800,000
Wellesley Avenue - 344,000 -
; Park Road - 164,000 -
-Dishman Mica Road - 41,000 160,000
Appleway Road - 216,000 250,000
i Valley Gorridor - 200,000 1,340,000
. Appleway Blvd. - Tschirley Rd to Hodges - 297,000 1,919,000
Bridging the Valley - Paric Rd16NSF Grade - - 2,450,000
Montgomery Ave. Inlay #2 - Argonne to University - - 471,000
Dishman Mica Rd Rehab - 1st Ave.to Sprague - 135,000 -
_Valley Couplet, Project #2 - 234,000 - Argonne Rd Overiay - Indiana to Montgomery - 317,000 307,000
Mission Ave. Sidewalk - Mullan to University - - 417,000
Total Capital Grants Fund $ 837.000 $ 5,010,000 ~ 8.211,000
iFund: 3U8 Bartcer Bridge - Federal Grant Fund spokeno vanoy
' Dept 308 2006 Budget
. ~
' 308 - Barfcer 8ridae - Federal Grant Fund
The Barker Bridge - Ferferal Grant Fund was created to aocount for the revenues and
expenditures assaciated with the Barker Road Bridge Replacement Project. This projed
is fully iunded by BRAC grant proceeds and will cost approximately $8,000,000 over the
course of the next few years.
Budaet SummarX
• 2005
2004 Amended 2006
Actual Budget Budget
Bud4et Detail
! Barker Road Bridge Replacement Project $ 53 $ 350,000 S 558.000
64
i :
Fund: 309 Parks Capital Projects Fund Spokane Valley ~
Dept: 309 2006 Budget
309 - Parks Caaital Proiects Fund
The Parks Capital Projects Fund is an allocated reserve of monies specifically designated
for the Parks and Recreation Capital plan. .
Budaet Summary 2005 .
2004 Amended 2006
Actual Budget Budget BudQet Detail ~
Park Master Capital Plan Pending $ - $ 550,000 $ 1,300,000
Total Parks Capital Project Fund $ - $ 550,000 $ 1,300,000
. . ~
Fund: 310 Civic Buildings Capital Projects Fund Spokane Valley
Dept: 310 2006 Budget . _ ~
310 - Civic Buildinas Caaital Proiects Fund
The Civic Buildings Capital Projects Fund is an allocated reserve of monies specifically - designated for future construction of a Civic Buildings.
Budget SummarK ,
2005
2004 Amended 2006 ,
Actual Budget Budget
Total Civic Buildings Capital Fund $ - $ 500,000 $ 1,100,000 _
.
,
65
, Fund: 402 Stormwater Management Fund Spokano Valloy
Dept: 402 2006 8udget
I
402 - Stormwater Mananement Fund
' The Stormwater Management fund accounts for receipt and expenditure of the stormwater
. fee. This fee is levied on an annual basis based upon a number of equivelent residential
units attached to the parcel.
, The expenditures are used for stormwater construction and rnanagement through both
the Street Department and Spokane County.
Accomalishments for 2005
' • Designed and implemented solutions for existing drainage problems.
• PerFormed floodplain permit engineering review..
' • Beqan development of a six year plan for construction of regional and semi-regional
drainage facilities.
• Managed the swale inspection program.
• Development of the Regional stormwater design manual.
Goals for 2006
. • Design and implement solutions for existing drainage problems.
_ • Perform floodplain permit engineering review.
; • Manage the svwale inspection program.
• Complete six year plan for construction of regional and semi-regional drainage facilities.
, • Adopt and implement the Regional Stormwater Design Manual.
i
Budqet SummarK
' 2005
2004 Amended 2006
Actual Budget Budget
' Personnel - FTE Equivalents
Engineer 0.0 1.0 1.0
Engineering Technician 0_0 1_0 1r,.0
, Total FTEs 0.0 2.0 2.0
BudQet Detai.l.
~ Salaries, Wages, & Benefits $ - $ 151,112 $ 147,774
' Supplies - 22,700 13,490
Services & Charges 65,183 790,505 64,939
, Intergovernmental Payments 9,858 817,102 815,184
CapitalOutlay - 20,000 350,000
Interfund Transfers - 259,607 230,147
, Total Stormwater Fund $ 75.041 $ 2,061,026 ~ 1,621,534
, I 66
Fund: 501 Equipment Rental 8 Replacement Fund Spokane Valley Dept: 501 2006 Budget
;i
501 - E4uipment Rental & ReQlacement 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 networic
system, desktop computers, and vehicles. Maintenance and service charges for copiers,
telephones, and the internet are also charged to funds through this department.
The fund also finances and administers afleet of pool cars for use by City departments.
Accomplishments for 2005 ,
. Administered an accounting system for replacement costs for city equipment.
• Setup and administer an inventory tracking system. ,
Goals for 2006
• Continue to administer and refine the accounting system for replacement costs.
Budaet Summary ~ 2005 2004 Amended 2006
Actual Budget Budget
Budqet Detail
Supplies $ 8,926 $ 7,500 $ 7,500
Services & Charges 308 25,000 50,000
CapitalOuUay 2,368 240,392 635,757 ;
Total ER&R Fund $ 11,622 $ 272,892 $ 693,257 _
-
67
Fund: 502 Risk Management Fund Spokane Valley
Dept: 502 2006 Budget
502 - Risk Manaqement 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 unemployment claims through the
, State of Washington. •
- ~ Accomplishments for 2005
• Administered an accounting system for the risk management internal service fund.
~ - Goals for 2006
• Continue to administer and refine the risk management internal senrice fund accounting system. ~
Budaet Summant
- 2005
2004 Amended 2006
Actual Budget Budget
Bud4et Detail
Services 8 Charges $ 111,066 $ 140,828 $ 189,939
Total Risk Management Fund $ 111,066 $ 140,828 $ 189,939
I
' 68
City of Spokane Valley
General Fund
Capital Expenditures for 2005 _
Revenue Source
Department CaQital Outlay Description Total Ciiy REET 1'
032 Public Works '
Vehicle $ 22,500 $ 22,500 - i
058 Planning
Office Fumiture & Equipment 7,500 7,500 - •
059 Building
Offioe Fumiture & Equipment 10,649 10,649 -
090 General Government Leasehold fmprovernents 15,000 15,000 - Total Capital Expenditures E 65.649 S 55.649 S -
'Real Estate Eccise Tax 1
;
~
,
i
i i
i ~
69
:
Cky of Spokane Valley
Capltal Expendlturss for 2006
MitaDalu
PoiM QrtQAal
Bond StroetBond Stieet
Departmont Gapltal Outtay Da.cAptloT Totsl Pmceeds Prvcced3 REET 1' REET 2" Fund TIB"' SRTC"^ BSiAC"'^
309 Strset Gepital Fund ,
Road Desian 8 Canstnx4i P
Pines.arrsfteld, Wilbw Rd. to Pinc. S 4,029,000 68,000 1.790.900 2.171,000
Sullivan Read E~¢enslon 5.000 5,000.
BaAcer Roae -Bome tn Spokane River Bridgc 2,578,OD0 515,800 2,062,400
9arfccr Road - 6fh to 32rm 40.000 40A00
itoad Prescrvateon Proieds '
Sattem Road (Evcrgneen to Sulituan) 14.483 14,483
Sdiatet Roed (16th Avc to BIakO R4) 19,360 19,360
Broadway and Fenchcr Irttcruttxtron 500,000 368.617 131.363
N.i3e. Pro)eas (161h Eo 21ttt) SOO,ODO 500.000
Rwtd Paveeadc (Seatk Tenk Ethnination PronMM)
vetadale Fle3ghas 200.000 700,000
, Vcxa TeatatC 100,000 17,730 &2,270
Electric Railroad 200,000 ZOO,OaD
OrMard Avenuo 50.000 50,0013
307 Capttal Grants Fund
Rarod Dpsian & Canswalon Rroiocts
Barker Ro30 97,ODD 17,000 80,000
APPh---Y Road 250.000 33,750 216,250,
Vadey Corridor- ProjCCt 2 1,340,000 185,000 31,590 523,410
Appfeway BMd. -TechiAiry Rd to kodgCs 1,919.000 259,000 1.660,000
Britlging the Valtey 2,450,000 123.000 2.327,000
oa rPOvnflon Proleeb
BroadN%ly Averwe 8D0.000 108,oDO 692,000
KOAmigomay Ara. Inloy 02 471.000 471,OD0
Arganne Rd Uoertey 307.000 41.445 265,566
Missian Ave. Sldexalk 417,000 58,000 361,000
Disdsman Mfai Road 180.000 21,600 138.400
308 9arkor BAdgo - Fad Gront Fund
E3erker Raad Eridgo RoconsUudion 558,000 .000
JQd MirnDCUU Podnt
GunsUwc.iion in Progress 783.205 783,206
7otaf Capltal 6cponditures $17,788.008 S 783.208 S 802.160 51.1117.000 E.977 7j 1S 5566,665 f4.887,400, ;7,993.616 ; 658.dd0
•Real Estato F_7ooiso Tax 1
"i2ea1 Esta:c Excise Tax 2 ""Pranspartation Improvement Baard (Slefle Fumds)
""Spakar.o Rcpional Tmnspoatmion Counril(Federal Fumds)
""'fridge RcyOacemeM Advisory Commlpee (Federel funds)
70
PoslUOai Ustlnp
Clry M 8DOkano Va11ey
2008 6uQpOtM1 P*aqtORB
F
a ~
p ~a g
S
8
e
ntle UrtFlllcd
CflY hUNhG[R 1.0 - - - - - - - ' - - - - -
oCauTV CiTr ►nnwiGER s.o 1.0
CtIY AITOANSY S,0 1.0
GOMAtUh'fPY DEVEIOFMENT OIRECTOR L,0 1.0
PUBiIC WORiCS OlR'cCTOR 1.0 1.0
FIMNCE E7GtECTOR 1=~ 1.0
PAR}CS 8 RECRFATION D1RECTOR . 1.0 S.0
CITY CLERK 1,9 S.0
ENCs1NEER 26 1.0 ?,..9
Pl.AAlNING MANAGER 1.0 1•4
OEi'UTY CffY ATTORNFY 1,0 1.4
CEtI'fERPIACE OOORDINa.TOR 1.0 1.4
SENiOR ENGiNEER 2.0 :_a 3.4
ASSISTANT EK*II:BFJ2 2.0 29
ENGINEERING TECNJJICIAk 1.0 1.0 2,0
SENIOR PUWNER 9.0 1.0
ASSOCIATE FIANNER -CURREtJT 1.0 1,0
/SSOCIATE PIANNc-R - LOHG-TF.fiAI 1•0 1'0
assis7arar PuwNeR 1•0 1•0
CODE ENFORCEldF3dT OffOCER 2.0 2'0
BllLL.DItdG OFF1ClAL 1.0 1.0
8tP DING WSFECTOR II 3.0 an
BUIDING [fdSPrCTOR I 0'0
SENIOR Pl,ANS E%M11NER 1.0 1.9
PERII,f1' SPr'-CIALIST 3.0 3,0
SENIOR PE4AtIT SPECIALIST 1.0 1.0
PLANMlG TECHNICIAX 1.0 1.0
PUEiUC W062KS SUPER[TFTENOENi 1.D 1.0
RECREATION GOORDINATOR 1.0 1.0
a0M1N2S7RATIVE AClAL15T :.0 1.0
0.CCOUNTANT("WOGF.T ANAS.Y'ST 20 2.0
PUfiLIC INFOC~d1ATIWt pFFIC€R 7.0 1.0
HUMAh' RESOURCE ArL1lYS7 1.0
ALCOUN'fING MAN4IGER 1.9 .'0
IT SFECIAIJST 1.4 1.0
SENIOR CEN'I`ER SPECIAI.IST 1.0 1.6
OCPUN CIiY CI.ERK 0.5 0.5 1.0
ADN..N151'FtATIVEAS51STAttT 2,0 2.0 1.0 1.0 1-4 1,0 6•8
OFFIGE AS58STANT II 1•0 1'0
ACCOUNTIIJC TECHNICIkTt 1.0 1.0
N.AINTENANCE VdORICFR 1.0 1.0
CONSTRUC7IQN INSP6C70R 20 0.6 2.4
Totab 4.6 6.0 60 LO 1.5 9.0 . 8.0 13.0 2.0 1.0 1.0 3.0 2.8 2.0 J 61.8
Strcct Sflomcvraterl
Fundfng Saurce Grncrnl Furod Fund Fund ~
7ti
. . ~ ~ " ` - - ~ i ~ - ~ • • - i -
City ot Spokane Valbey
FTF Count by Year
gtit
15 2005 2008 Budgat
: iorized FTE Proposed
Department FTEs Additlons FTEa
F xecuiive 8 Leglsiative Support 45 - 45
Operations 8 Aelministrative Services:
Deputy City Maneger 60 - 6.0
Finance 6,0 - 60
Legal 20 - 2.0
Human Resaurces 1.5 - 1 5
Pubhc Works 90 - 90
Plannr'ng 8 Community Devglopment
Ptanning 8.0 - 80
Buikling 13,0 - 130
Paiics & RecreBtron:
Parks Admin z. p _ 2 p
Recreafim 10 - 10
Senior Center 10 • 10
CenterPlace 3.0 - 30
Street Fund 21 - 28
Stormwater Fund 20 . 20
TOTAL 61.80 - 61.80
72
~ 2005 Work Force Camparison:
_ The 15 Washington Communitiea with Population of
50,000 & Over
CITY ~ POPULATlON I FULL-T1ME ~ PART-TIME
Seattie 573,0001 9,496 1 907
Tacoma 198.1001 3,2941 51
Spokane ~ 198,7001 1,9061 9
Belleyue I 115,5001 1.191 1 54
Everett ~ 97,5001 1,036 15
Vancvwer ~ 154,8001 1,026 24
Kent ~ 84,9201 758 1 26
Beliingham ~ 72.3201 7481 53
Yakima ~ 79,480' 648 1 14
Renton ~ 56,8401 569 1 23
Kennewick 60,410 351 1 8
Federa! Way 85,800 2831 20
Lakewood ~ 58,8501 2191 10
Shoreline 1 52,500+ 1201 17
Spokane Valley ~ 85,0101 601 3
AVERAGE ~ I 1,4431 82
I I I
The 18 Waehln ton Communltfes with Po ulation of
349000-49,999
Redmond 47,(:,r) o; 545 40
Richland ~ 43,5201 543 13
Olympfa ~ 43,3301 5091 46
Aubum ~ 47,4701 4521 2
Kirktand 1 45,7401 3991 35
Bremerton ~ 34,5801 3391 40
Lynnwood I 34,8301 3311 26
Puyallup ~ 35,8301 3151 24
Longview ~ 35,3401 2901 25
Edmonds ~ 39,8601 2701 7
Bothell ~ 31,0001 2541 7
Walla Walla 1 30,6301 2531 9
Pasco ( 44.190 1 2421 g
LaceY J 33,1801 2061 8
Marysvilie ~ 29.4601 2011 10
Sammamish ~ 38,6401 671 0
University Place ~ 30,9801 581 3
Burien 1 31,0401 401 13
AVERAGE 1 1 2951 18
Source Assoaahon of Washingtan Ciiies Survey 2005 Full Time
C~:.~Itall~ e
. ,;oiValley
- COMMUNITY PROFILF ANll I~ISTOItY
: "You cannot look to the future if you c!o rtot knotiv the past. "
'I
~ On May 21, 2002, voten within the City appmved 'uicorporation of the City of Spokane
. Valley, which is the second largcst city in the County and 'the cighth largest c;ity in the
State, with approximately 85,010 residents. 'I'he City incorporated as of March 31, 2003.
1fie asscssetl valuation of rcal proPerty within the boundaries of the City for taYation
purposes is estimated for 2005 tax colleetion to be approxi.mately $5,032,000,000.
Spokxne Valley encompasses approximately 38.2 square miles of land area. It ha.s an
extensive retail tax base and is home to several major auto dealerships and the Spokane
Valley Mall, which includes over 700,000 square fcet of gross leasable floor area. '1'here
are an estunateci 4,000 busincsses in Spokane Valley with estimated retail sales of $1.66
' billion.
_ The first permanent setiller in the Spokane Valley was Antoine Plante, a retired Nrench-
Canadian trapper. Mr. Plantc buill a cabin near the Spokane River in 1849, from -which
he operated a small Hudson's Bay Company trading post. Olher settlers began turiving
in this area bettiveen 1865 and 1882. "Pirsts" ta occur in Spokane Valley include the 6rst
, settler in 1849, fi.rst business and ferry in 1850, the first store and bridge in 1862, the first
' hause in 1$66, and the first post office in 1867. All ut'these "frsts" occurred befnre the
arrival in 1873 of James Glover who was wnsidered the "Father of Spokane."
li
In 1883, the Narthern Pacific Railroad opened the west up with the transcontinental .
, railroad. '1'lie new railroaci, coupled with the discovcry of silver in nnrth Idaho, creatcd
'an influx of people to the Spakane Valley area. Wikhin a few years the Spokane area was
' c;onnECted to the rest of the country by five lranscontinental railroads.
. 'I'he nexl major innovation to Spokane Valley was the introduction of irrigation to the
area. Within 20 years 30,000 acres of dry land had been conver[ed into ferlile farm land.
The first imgation systems were constructed between 1899 and 1905. "1'he Vallcy
~ population grew from 1,000 re,sicients at the turn of the century to nearly 10,000 by 1922.
During this tirne apple grawing becamc the predominant agricultural crop with nearly 2
. . million apple lrees being planted by 1912. As the population of the Valley increased,
, smal] cnmmuiuties•with churches, scboQls, businesses, community clubs, and other
organizations thrived.
~ Prior to World War IL the fedcral government made a decision to builcl an aluminum
plant in Spakanc Valley along the Spokane River. Additionally, the federal goverrunent
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~dentYfied a necd for warehouse 5pace anrl facilities to support coastal activities during the ~
war. In 1942, Spokane Vallcy was chosen as a site far onc of theses Inland Supply
T)epots. T'he Naval Storage Yards are now the Valley Tndustrial !'ark that has 5,000,000
square feet of gross lcasable floor area. i
~
Rapid growth continued in Spokane Valley throughvut the 1950s, 60s, and 70s. Along ~
with this wntinued growth came concerns regarding the impact of the development on
the Valley environment. Citizcns' concerns were related to impacts lo lakes in the axea as
well as the aquifer underlying a majority of the Spokane Valley. No protections were put
into place to address these issues; sanitary sewers were not required for new construction.
~
Steady residentiat and commercial growth cvntinued in the Spokane Valley throughout ,
the 80s and 10s. High tech companies followed I-Iewletl Pac;kard into the Liberty Lake
arca, Later, same high tech companies maved into the lndustrial Park. 'rhe State Board
nf'.Health threatened to enact a moratorium on new development in 1983, unless scwering
of the Valley bcgan. In respvnse, Spokane Cozmty developed a wastewater managemcnt plan that put into motion construction of a scwer trun.k line and a sanitary sewer system -
was made available to the citizens ofi'Spokane Valley.
~
MAJUR YUBLIC FACiIaITIES AND PARK.S IN SPOKANE VAI..LEY
"1`hcre aze public facilitics and a number of parks in the City of Spokane Valley. The ,
' Spokarte Indians, a minor league baseball team, plays its home games at Avista Stadium,
located jusl insidc the city limits on the east side of IIavana Strect. This stadium is pne of
the fincst facilities in the Nortliwest League and can seat 7,200 spectators. Situateci next ~
aoor to Avista Stadium is thc Spokaae County Faix and Exposition Centcr. '1"he
Fairgrounas was expancied in 2003 with the construction of a new uovered grandstand
that was opened at the 2003 I.nterstatc Fair. Various 9ther shows and events arc held i;
throughaut thc year at the FairgrUUnds.
Mirabeau Point Park, situalcd on 54.5 acres of land, located hetween Pines Road a.nd '
Evergreen Road interchanges (north of 1-90), along thc south bank of the Spokane River,
is the hvme of Centerl'lace.
(:enterPlace, a 54,000 square foot facility, was built to accommodate a regianal seniar
center, education and business center, and a eultural and performing arts cencer. Mirabcau Meadaws is a 15-acre parcel o1' land providing another arca for comrnunity
aclivities, such as family gei-tagethers tuld games, outdoor music, corporate outings, ~
farmers maukets, arts and crafls, and other special events in vlirabeau Point Park.
Valleyfest, an annual conimunity event that is spansored by individuals and businesses in
our City, was held in lhis park in 2004.
The City of Spokane Valley operates a number of parks within the City. Below is a
- swiunary of lhese parks:
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; . Park Name Park Classification Park Size
! Baifour ~Cammunity Park ~ 2.8 acres
Brown's ~ Community Park ~ 8.2 acres
Castic I Community Park I 2.7 acres
Ecigecliff ~ Conamunity Park 4.8 acres
' Mirabeau Point Park I Cnmmunity/Regional Pa..rrl: 54.5 acres
~ 3Vlyrtle Paint ~ IVatural Area 31.0 aeres ~
Park Road Pool ~ Special Use 2.0 acres ~
- Sullivan ~ Com.munity Park 10.3 acres f
Terrace View ~ Community Park 19.1 acres J
Valley Mission and Valley Community Park 27.2 acres
Mission South & Pool - ~ Valley Senior Cenler ~ Special Use ( 2.0 acres
~ Centennial "1'rail ~ Trail . ~ 7linear miles
THE N"UTUI2E Ol+' SPQKANF, VALLLY
Spakune Valley: u cornniunity of oppartuniry where individuuls and families can grow
and play, and brisiness will flourish und prvsner.
,
The potential of Spakane Vttlley is tremendous, with an adequale tax base and ronm for
expansion of residential, commereial, and indu.Strial growth. Spokane Valley rivals other
cilies in Faslern Washington in terms af population and significance in the region.
The City is committed to plannuig for the future. It has created a rough draft of its first
Comprehensive Plan, which is undergoing community rcview. In addition, the City is
developing a Parks and ltecreation Vlaster Plan.
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Appendix A
EMPLOYEE POSITION CLASSIFICATION
MONTHLY SALARY SCHEDULE ~ 2006 Salary Schedule
Position Title ~ Giade I 2006 Range
City Manaqer M I Unclassified
Deputy Citv Manaqer ~ 21 I$ 7.020 9.000
Citv Attornev ~ 21 I 7,020 - 9,000
Communitv Development Director ~ 21 I 7,020 - 9.000 I I Finance Director ~ 21 7,020 - 9,000 ~ -I Public Works Director ! 21 7,020 - 9,000 ~
I Parks and Recreation Director ~ 19 ~ 5.686 - 7,290
ICitv Enaineer ~ 19 I 5,686 - 7,290 Planninq Manaper M 18 I 5.118 - 6,561
Buildinq dfficial ~ 18 I 5,118 - 6,561 '
Senior Enaineer - Capital Proiects, Develooment I 18 I 5.118 - 6,561
Senior Enaineer - Traffic, CIP Planninq/Grants I 17 I 4,606 - 5,905
Deputy Citv Attomev ~ 16 I 4.145 - 5.314 ,
City Clerlc ~ 16 I 4,145 - 5,314 ~
Enqineer ! 16 I 4,145 - 5,314
Senior Planner ~ 16 ~ 4,145 = 5,314
Accountinq Manager ~ 16 I 4,145 5,314 i:
Senior Plans Examiner ~ 16 I 4,145 - 5,314 '
IT Sqecialist ~ 15 I 3,731 - 4,783
Associate Planner 15 I 3,731 - 4,783
Assistant Enqineer 15 I 3,731 - 4.783
Public Works Superintendent ~ 15 I 3,731 - 4,783 -
CenterPlace Coordinator ~ 15 I 3,731 - 4,783
IHuman ResourceAnalvst I 14 I 3.358 - 4,305
IAccountanUBudqet Analvst I 14 I 3,358 - 4,305
lAdministrative Analyst ~ 14 1 3,358 - 4,305
Assistant Planner ~ 14 I 3,358 4,305 I
Buildinq Insaector II ~ 14 ~ 3,358 - 4.305 ~ Plans Examiner ~ 14 I 3,358 - 4,305 I - GIS Technician ~ 14 I 3.358 - 4.305
Public Information Officer 14 I 3,358 - 4,305
Enpineering Technician 14 I 3,358 - 4,305
Senior Permit Specialist ~ 14 I 3,358 - 4,305
~MaintenanceJConstruction InsQector I 13-14 I 3,022 - 4,305 ~
Recreation Coordinator ~ 13-14 I 3,022 - 4,305 ~
Gode Enforcement Offiicer ! 13 ~ 3,022 - 3,874
Buildinq Inspector I ~ 13 I 3,022 - 3,874
Plannina Technician ~ 13 I 3,022 - 3,874
Dequtv Citv Clerk ~ 12-13 ~ 2.720 - 3,874
Senior Center SDecialist M 12-13 I 2,720 - 3,874
lAdministrative Assistant M 11-12 ~ 2,448 - 3,487 '
Permit Specialist 11-12 I 2,448 - 3.487
Accountinq Technician ~ 11-12 ~ 2.448 - 3.487
Maintenance Worker ~ 11-12 I 2,448 - 3,487 Office Assistant II ! 1 U-11 2.203 - 3.138
IOffice Assistant I ~ 9-10 1,983 - 2,824
~ Recreation Assistant ~ 5 I 1.301 - 1,668 ,
~77
: Appendix B
OUTSTANDING GENERAL OBLIGATION BOPIDS
DEBT SERVICE SCHEDULE .
Total
Year Principal Interest Requirements
' 2006 $ 175,000 $ 414,535 $ 589,535
2007 185,000 411,035 596,035
2008 190,000 406,872 596,872
2009 205,000 401,173 606,173--
2010-2014 1,200,000 1,885,112 3,085,112
2015-2019 1,655,000 1,612,068 3,267,068
2020-2024 2,480,000 1,135,250 3,615,250
, 2025-2029 2,090,000 519,250 2,609,250
' 2030-2033 940,000 112,500 1,052,500
$ 9,120,000 $ 6,897,795 $ 16,017,795
.
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I .
Cl"1'Y OF Sl'nKANE VALLEY
Glossary of Budget'1'errns
Accrual Basis - A basis oF accounling Capital improvement - Fxpendihues
in which revcnues and expenditures are related to acquisilion, expansion or -
reeorded at the time thcy occur as rehabilitation of an element oF the opposed to when cash is actually govcrnment's physical plant; sometimes i'
receivcd or spent. refened to as inFrastructure.
Appropriation - A legal authorization Carital Outlay - Fixed assets lhat have
grttnted by the City Council to make general value of $5,000 or mnre and
expenditures and to incur obligations for have a u.seful econAmic lifetime of more -a specific purpose. than one year. ,
Assessed Valuadon -'1"he valuation set Capital Froject - Major construction, 7
upon real estate ancl certain personal acquisition, or renovation activities
praperty by the County Assessor as a wluch add value to government's
basis for levying property taxes. physiGal asscts or significanlly increase ;
their useful lifc, also called capital '
Authorized Positions - Lmployee improvements.
positions, which are authorized in lhe
adopted budget, to be filled ciuring the C.'apital Projects Funcl - A fund created
year, to account for all resources and
expenditures used for the acquisition of
Bond - A long-term promisc to repay a fixed assets except those financed by ~
specifyed amount (the fac;e amount of the enterprise funds.
bond) on a particular date (the maturity ~
dxte). T'he most common types oP bonds Contingency - A budgetary reserve set '-are general obligation revenue bonds. aside f-br emergencics or unforeseen
Bonds are primarily used to finance expenditures not othenvise buclgetcd. '
capital projects.
Contractual Services - Serviu;s _
Budget - A plan of financial activity for rendered to agnverxunenl by privaie a speeificd period of ti.me (fisc,al year or firms, individual5, or other governmental
biennium) indicating all piaiuied agencies. -
revenues and expenses for the budget ~
periad. llebt Service - Payment of interest and '
principal on borrowcd money accoraing
Budget Mes,sxge - The 4pcning section to a prcdetermined payment schedule.
of the buciget that provicles the City Council and the public with a general Department - The basic unit of service ,
summmy of the most important aspects responsibility, encompassing a broad
of the budget, changes from the current mandate of related serviee
and previous years, and the views and responsibilities.
rccommendations of the Mayor.
79
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~nivision - Can be a subunit of a that define accepted accounting
department which encompasses a principles.
~ substa,ntial portion af the duties assigned
' to a department (e.g. Building llivision GASB -'1"he Guvernmental Accounting
in the Planning and Community Standarcis Board, establishEd in 1985, is
, I7evelnpment Iaepartment). the current standard-setting boarci for
, governmental GAAP.
Encumbrance - The commitment of
appropriated funds to purchase an item Ceneral Fund - The prineipal operating
or service. To encumber funds means to fund of the City used for general
set aside or enmm.it funds for a specified governmcntal nperations. Taxcs and
future expencliturE. fees that generally have no restrictinn on
theifu.se suppdrt it.
Expense - Charges incurreci (whether
paid immediately or unpaid) for Gcneral Obligation (G.U.) Bonds -
: operations, maintenance, interest hr T'his type of bond is backed by the full
other charges. failh, credil and taxing power of the
government issuing it.
Face Value - The amount of pri.ncipal
that must be paid at maturity for a bond lndireet Cost -A cost necessary for the
' issue. functioning of the organizatinn as a
- whole, but which cannot he identified
, Fiseal Year - A twclve-month period with a specirc produet, function or
' designated as the tiperating year for activity.
accounting and budgcting purposes in an
. arganization. - Infrastructurc -'Che physica] a.5sets of
~ a govemment (e.g. streets, water, sewer,
Full-time Equivalent PosiNon (F'I'E) - public buildings; anci pazks).
A full-lime or part-ti.me pnsition
' cvnverted to the decimal equivalcnt of a Interfund' Transfers - The mhvement
full-time positioii based on 2,080 hours of monies betu+een funds of the samc
- per year. For example, a part-time goverrunental entity.
; person working 20 hours per week
would be equivalent of 0.5 of a full-time ldcvy - To impose taxes far the suppart
position. of the governmental activities.
~
Fund - A fiscal entity with revenues and Long-term Debt - Debt Nvith a maturity
. expenses lhat are segregated for the af more ttian one year after the datc of
! purpose af carrying out a specific issuanee.
purpose or activity.
~ Mission Statement - A broad statemeiit
, GAAF - Cienerally Acceptcd of the intended accomplishment or basic
Accounting Principles. Uniform purpose of a program.
m.inimum standards for Financial accoiinting auci recording, encompa.ssing Mudified Accrual Accounting - A
the cUnvcntions, niles, and procedures basis of accaunting in which
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,i
expenditurea are accrued but revenues Revenue - Sources of uicome financing
are accounted fcir when they become the operations of government. 'measurable and availab[e. Since this
type of accountuig basis is a `I'a$es - Gcampulsary charges levied by a
conscrvative financial approach, ii is government for the purpose of financing '
reeornmended as the standard for most servic;es performeci for the cvmmon
governmental funds. beneft. 'I'his term cloes not include
specific charges made against particulaz
Onerating Budgct - The portion o1' the persons or property for curreni or
budget thaf pertains to daily operations permanenl benefits such as special
that provide basic governmental a.ssessments. Neithcr does the terrn -
services. inclucie ehargcs for services rendered Unly to those who pay, for example, Ordinance - A formal Iegislative sewer service charges. '
enactrnent by the City Council. Tf it is
not in c:ontlict Nvith any highcr fonn of Unre-served Fund Balance - The i:
iaw, such as a statute or c;crostitutional portion vf a fund's balance that is not
provision, it has the full force and ef~fect restricted for a snecific purpase and is of, law within the baundaries of the available for genera] appropriatian.
municipality to cvhich it applies.
User Chargo -"I"he payment of a fee' .
Program - I'he smallest organization for ciirect receipt of a public service by .
that delivers a specific set of tf;rviccs. A the party who bencfits from lhe scrvice.
program may be an entire department; or if' a department encomnasses Vision Statcmcnt - A shart statement sigiuficantly diverse responsibilities vr that cunveys the big picture oF lhe
large w•ork forccs, a single dcpartment organization. It is general in scope, not
may be divicled into two or more restricting. I1 answers the question
programs. Why?"
Reserve - A.n ac;c;ount used to either sct aside budgeted revenues that are not
retquired for expenditure in the eurrent bucigei year or to earmark revenues fnr a
specific future purpose.
Resolution - A special or lemporary
order of a legislative body-an order of
a legislative bndy requiring less legal
formality than an ordinance or statute.
Nesourccs - Total acnnunts available for '
appropriation including estimaleci revenues, fund transfers, and beginning
bttlances. R1