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Adopted 2007 Budget - 11/14/2006■ jValleya S CITY OF t . r►. 7 . h • r►'} wig ' l • ~ ~ _ ~ _ ~ - - ~`t t« e.- - - Atrial Photogrnph of Spokanc Valk-, 2007 Final Budget CITY OF SPOKA W VALLEY - 207 BUDGET Table of Contents Budget Message Couneilrnembers & Staff 1 City Mimager'w-Budget Nlcssrrge ? Budget; Guide About the Budget. & the Budget. Process to Spokane Valley Budget Policies 13 Basis of Accounting and Budgetin: 14 Explanation of Revenue Sutirceti 16 Budget Samman, Revenue Assurnptions 21 Expenditure Assumptions 12 Budgt:l. Surnrn,rry 23 Rzvenu: w by Type 24 General Fund Revenue Sources Chart 25 City - Wide Ruwenue Sources Chart 26 Dvail Revenbes by Type 27 Expenditures by Department 30 General fund Expenditures by Department by Type 31 General Fund Expend tures by Department Chart 32 General Fund Expenditures by Type CKin 33 Expenditures General Fund: Legislative Branch 34 Executive & Legislative Support 37 Public Safety 40 Contract Expenditures Chart 42 Operations & Adminisrrntive Services 43 Public Work-s 46 Planning -k Community Developruent 48 Library 51 Parks fie Rc.'L'reation 52 General Government i7 All Qtfler Fungus: 5treo-Fund 58 Arterial Smet Fund 59 Truils & Paths Fund 59 HoiellMotcl Fund 60 acnwPlace Operaling Reserve Fund C~1 Service Level Stabilization Deserve Fund 61 VVrmier Weather Reserve Fund 62 4 l .I~ •J=.1 ~I r r i. CITY, OF_SPOKAYE -ALLEY.- 2007 BUOGET Table ofContents Debit Sehiire=Funds. 63 Capital ,Projects &:Special.Capital Projcctst=unds~ 64 Strzet,C3pitztl. Pi~ijectti=fiunil 65 Min; att,Pbint'Capital Project. Fund' 66. StrecL-Bond Fund' 66 Gapital,Gt•tints Fund h7 Barker :Bridge.- Federul Grant Fund 67 Pdrks•Capiml Prtijec:ts Fund 68 Civic Buildi igs Capitol, ProiecC Fund; 68 Stormwater MunagementFund 69 Eduipri ei r RentsI & Repl,i - m nib Fti id ; 70 ItiskIvlanagenient Fund 71 CilyTeofile•R Otliee Budge'i-infiirnintion General'Fund Capital'Expenditures 72 All Otherfunds Ciip.ital Ekpendituiirs 73 liositiawListin'g by Department. 74 Full Time Equivalent Count by. Year 75, 2006'W irkf6rce Oftparison 76 Community .Profile,and 1-l.istory 77 Eiripluye~-,Salary Schedule '86 Debt Seri,ireschedWe 81 Multi=Year Financial Plan for General Fund 82 Multi-Yeas Finc i*i l-Plan,forthe'St.rcet t nd' 83. Budgct.Ordinance 84. 610"-sary 86 l -1 r` ~J j~. CITY OF SPOKANE VALLEY City Council Members. Diana.-Wilhite, Mayor Richard Munson' Position n l Posiiiom #5 Steplien' Taylor, Deputy: Mayor Position #2 William Gothmann. Position #6 Michael DeVieming Pvsiticin ,#3 Ga~:Schimmels Position #4 Staff Richard Denenny Position -V David Mercier, City Manager Nina Reoor. De ijty:Ci.ty Manager. Ken Thompson, Finance Director Marina Sukun,-Commtinity Development.Director Michael jackson, Parks. & Recreation .Director Neil Kersten,.Publi"c .Ne cks.Director Michael Connelly,, City Attgfni' cry C iistine:Bai:nbridge; City Glerk- an (W "WP- 400 Valleye 49;000 City Manager's Budget Message Annual Budget For Fiscal Year 1007 Dear Citizens, Mavor and City Council of Spokane Valley: It is my pleasure to present the budget document for the fiscal year of 2007, which represents the combined efforts of the City Council, staff and citizens. This year, the City Council. Planning Commission and citizens gave much attention to crafting the first Comprehensive Plan for the City of Spokane Valley that will guide development over the next twenty years. The Comprehensive Plan can be easily accessed and viewed on the City website: www. s pokane val ley.org . Budget Highlights The 2007 budget continues to recognize the dynamic and changing environment within which . the City must operate. The budget process has been used to reinforce the City's commitment to delivering its core services. and the budget document was built around funding a set of services and investments consistent with that core mission. A summary of key budget highlights for the Council and community's review is as follows: Revenue: Gentle Growth: Revenue projections for the 2007 fiscal year have been increased to account for greater sales tax receipts and to reflect strong but decreasing building activity compared to last year. The City's six-year financial forecast shows conservative revenue growth beyond 2007; however those estimates will fluctuate according to changing trends in the economy. Expense: Moderate Growth in Current Operational Expenses: Investing in the essential core services identified by the Council and community creates baseline costs that are currently growing at a higher rate than tax revenues. Even with a remarkably small internal staff. credible programming requires an ongoing investment in basic capacity to provide efficient operations. As the City evolves during its five- year start-up period. personnel costs along with the price of operating supplies and charges for contract services escalate at the rate of 6%, to 8% annually. Public Safety costs increase more quickly than other areas of operation. Fact: In 2(X)7, Police. Court and Jail related services will cost $17,528,571-almost twice the $9,125,0(X) anticipated property taxes for the entire year. Capital Investments: Successful Grantsmanship Pays Dividends: City staff actively pursues funding commitments from other sources to help pay for the cost of needed capital improvements-roads, bridges and parks-that benefit the community. The 2007 capital construction program totals S6.9330)0 of which the City will contribute S1.628.000 or just 23%. Street Fund: State Funding of Local Roadway Afaintenance Insufficient: This fund derives its revenues from an allocation of the state Motor Fuel Tax distributed to cities and towns. Currently the City receives only about S2.0 million or about 44% of the funds needed to pay for street maintenance activities like snow plowing, pothole repair, resurfacing eroded lanes, sweeping, weed control, street lighting, traffic signals and a variety of other repairs. The problem facing Spokane Valley for the foreseeable future will he clotting that gap between street related revenues and costs. A Street Master Plan is being prepared that will itemize the condition of our city street system and identify the repair needs and costs associated with maintaining our 425 miles of roadway. Clearly, any decline in maintenance expenditures would result in noticeable differences in the conditions of local streets. The Current Fiscal Year in Review: The third full year of operating Washington's newest city marked additional progress in addressing community issues and defining desirable goals for the future. Citizen participation was ample in the proceedings of the City Council, Planning Commission and at community gatherings. Residents and business people provided city officials with their views on the broad range of issues of interest in the city. The City Council welcomes public comments and perceptions and worlds to balance the various interests expressed when enacting ordinances intended to protect and increase the quality of life in Spokane Valley. City representatives embrace continuous learning, discharge a heavy workload and take pleasure in achieving results that affect the community in a positive way. Some of those results are reflected in the substantial progress in meeting the 2006 budget goals. City Council wed stufl'oneet sedhh Vnited Shifea .Senuror Patty .turnip fnr a report on joint Cir%*deral protects, Progress in Attainment of the four (4),11djor Goals of 2006: Draft a well-defined Street Master Plan, with F'undinQ 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 Sprague Corridor Revitalization Planning betwccn University and the freewav by contracting with a consultant to design a strategy that would strengthen the economic viability of the corridor. A consultant contract has been issued that broadens fire span of Sprague Avenue to be anal zed as a sub-area s,,ith a defined "City, Center. " Completion of the study, which includes public participation in the form of focus groups. surveys and "Town Hull" tyre meetings, is anticipated in the first quarter of 2007. 4 A con.vultant contract has been issued_ Completion of the Plan is scheduled.for December 2006IJanuarv 'W SpruguelApple►ra.v kei ituh:aticut Forus Group meeting Continue Monitorine Sieniftcant % astewater Issues including governance of wastewater facilities, enhanced citizen awareness of options for the future and pursuit of the most efficient and economical use of allowed wastewater discharves. Much has been accomplished by ►t•ay of collaboration between dischargers, environmentalists and regulators, agencies. The final drq of the Mitigation Implementation Plan associated wi-ith an acceptable Total Mezrirntun DailY Load ruling was disseminated on July 13. 2006. Close coordination of activities svill continue through the date of issuance of a discharge permit for a nest, ►vastewarer treatment facilih. Maintain a Strong Emphasis on Internal and External Communication utilizing the Public Information Officer and department head positions to enhance the duality, timeliness and accuracy of internal dialogue and the information provided to citizens about city issues. initiatives and work plans. City employees received tst•o days of contmttnicationlronflict resolution/customer service training in Junuan. provided bs, nationally-known crynmunications experts. The organization has an improved understanding of the principles of effective communications and therefore better equipped to provide a high level of cvcstonter service. An employee newsletter has been established that keeps employees infomied about significant events and reminded of orzani 1tional values and practices. Tile 01%, website has been enhanced for easier navigation and readability by those seeking rity-related infmmnatimi wa the Internet. News releases are prepared ss'hen appropriate. The Public Information Officer provides a "point of contact" for the media w interact with and c•ollec•t accurate information about eih• activities, services and complaint resolution efffarts. In July the City ratified its first Collective Bargaining Agreement with city employees--a milestone event for public agencies. Additionally, the City's first Comprehensive Plan was adopted on April 25, ?(N)G, as was a Parks Master Plan. Both Plans guide the development and enhancement of the community over the next twenty (20) years. Celebrating crrnpletinn of the Citr's hrtr Camprehencive Plan The Badger fir Fiscal Year 2007 One of the most important fiscal goals to pursue when operating a governmental enterprise is the creation and maintenance of financial reserves that may he relied upon over time to sustain critical public services. The 2007 budget reflects three notable achievements in this regard. 1. Achievement of the goat to establish and maintain a 15% fund balance in the General Fund that supports cash-flow ne dsed. and a positive bond rating. 2. Achievement of the goal to establish and maintain a $5,000,000 Service Level Stabilization Fund that can be relied upon to provide essential services during times of adverse economic conditions. 3. Achievement of the goal to establish and maintain a $500,000 Minter Reserve that will fund transportation system maintenance during severe, snow-laden winters. The 2007 budget is in balance: expenses have been limited so as not to execed known or reasonably predictable revenues. This new budget is designed to maintain the 15% positive fund balance at year end. In pursuit of that outcome, special attention was given to limiting the growth in new programs and financial commitments while City revenue and expenditure patterns further stabilize. This approach allows available resources to be put toward sustaining services that are consistent with Council's priorities for 2007 and beyond. Department Achievements: Each of the City's departments undertook an aggressive work program in 2006. The budget document contains descriptions of their accomplishments for the year and their goals for next year. I invite residents to take a few minutes to acquaint themselves with the effort% made by municipal employees on your behalf. I leave to the department heads the pleasure of sharing their accomplishments and successes. 6 20(X) Sammrr Day Came New positions were included in the budget proposal as we strive to address the demands of a city that has grown to 87,000 people. As we pass through the formative stages of community building, this City has taken a conservative approach to adding new staff. Spokane Valley continues to have the lowest employee count of any Washington city over 50,000 in population. [Please sec the attached 2006 Work Force Comparison] The City Council was responsive to personnel needs that arose in 2006 when some outside service providers preferred not to renew contracts with the City and when the City was successful in lowering costs by electing other providers or doing the work in- house. Meeting our goal of providing goc.d and timely customer service in response to growing demands and converting from higher-cost contract services to lower-cost services provided by city employees have created the need for the addition of 7.35 new employee positions within the various general and enterprise funds expressed in the 2007 budget. Custinner Seri-ice Section Maintaining a strong customer service orientation is a hidlmark of the City's approach when delivering programs and services authorized by the City Council on the behalf of residents. In an effort to more fully describe this attitude. City employees developed a working definition of customer service in 2006 that has been endorsed by the City Council: The City of Spokane Valley strives to provide service in a respectful, knowledgeable, and welcoming manner. Respectful - Demonstrating courtesy and professionalism Listening effectively i Responding in a timely manner i Exemplifying a "no surprises" atmosphere Knowledgeable - Fostering; a team-oriented approach Providing alternatives Anticipating question.S ;r Having and knowing your resources j- Being organized Welcoming - Acknowledging customers when they enter Steering customers in the right direction Promoting; an enjoyable work environment Maintaining a clean and uncluttered work environment Treating people as individuals Assisting our rustumers with the permitting pracen. Goal Statement 2007: The Principal 2007 ffitdet Coals The 2007 hudgdt reflects the distribution of resources consistent with the Council's determination. of core,services, priorities. The follo'wing.goals tc;present just the very broia d-areas ofvoncentration;important to the well being d the community. Continue monitoring:wustewater issues; including gvvcrnaiice-of wa.te~vairldcilities, enhaitced'citizen awaritess of options,-tar_the future and. pursuit:of the most-efficient and economical: use of-allowed wastewater discharues. :Explore the available= felecommunicat:ions infrastructure that, may be accessed by-;public institutions, residents arid'businesses•witl in:Spakdiid'•Valley: Adopt•a sub-area plan for the Sprat!ue Corridor and inidate'the implemI entat.ipli of achievable recUtrintt;ndaticyns _ - - Amend the Comprehensive Plan to reflect accbmodation of Spokane. Valley ptipulatitn priojectiom. within and adjacent to,city liinits.a6d to utitlirie annexation policies. -Adopt n"Street Master Plan'and draft_a financial st'mte3Y to implement the plan': Establish departmental priorities and-incorporate them into' A six-vear hus nu~ s plan-For each d6pa0tment that includes i'dr%vtted-lonhing 6udget,und funding implications. Adopt a Uniform-Development Code that imletiien•is tII6.Comprcltensive Plan: Ackno tvledgrnents: In. closing, it has been, a pleasure. to work -with- the Council aihd -iridividuttl City departments to, itcOmplish tide gnats jiley,6piissed. I loot, 'forward to working with the, City's team in the t conling;year to,dcliver the-services •runded ley citizens of Spokane Valley. I genuinely appreciate the citizens of SpAlcunc Valley, the CityCstinril and incliviilRrul staff members wi}o hive mcicle it possible -for the City to su&cs,fully evolve toward its, bright future- Everyone involved continues to••cive generously'of their time a d,energy during this timer of hea%T workloads and program devcl6 ciWhI, they liavelisen.•w~ll to ttie njliny';challeri es facin a young City. Thanks also lor:the'patience and'fe.edbacklrom the manycitizens who have shown are abidine.intei-est'in ; i or volunteettid their time to inipmve theyual~ity ®l -life lit SOoki l C Valley. . ~ Respectfully: a David NletciE:r,,City'a4i.iiiuger. 7r:; 8 r ,;00WIey 11707 E Sprague Ave Suite 106 0 Spukene Valley WA 94206 509.921 1000 0 Fax: 509.921 1008 ♦ cityhallaAspokanevallay.org TO: David Mercier, City Manager and Members of Council FRON1: Ken Thompson. Finane & Administrative Services Director DATE: Jule 27, 2006 SUBJECT: About the Budget and the Budget Process The budget includes the f7nanciad planning anti ILgal authority to obligate public funds. Additionally, the budget provides significant policy direction by the City Council to the staff and community. As a result, the City Council, staff and public arc involved 4l establishing the hudget for the City or Spokane Valley. °fhe budget provides four functions: 1. A Policy Qocumcnt The budget functions as a policy document in that the decisions made within the budget will reflect the aeneral principles or plans that guide the actions taken for the future. As a policy document. the budget makes specific attempts to link desired goals and policy direction to the actual day-to-day activities of the City staff. 2. An Operational Guide The budget of the Cite renecis its operation. Activities of each City function and organisation have been planned, debated. formalized, anti described in the following sections. This process will help to maintain an understanding of the various operations of the City and how they, relate to each other and to the attainment of the policy issues and goals of the City Council. 3. A Unk with the General Public The budget provides a unique opportunity to allow and encourage public review of City operations. The budget describes the artivitieti of the City. the reason or cause for those activities, future implications, and the direct relationship to the citizenry. 4. A Legally Required Financial Planning Yogi The budget i% a financial planning; tool, which has been its most traditional use. In this light, preparing and adopting a budget is a State law requirement of all cities as stated in Title 35A of the Revised Code of Washington (RCW). The budget must be adopted as a balanced budget and must he in place prior to the beginning of the Citv's f Ncal vear. The budget is the legal authority to expend public moneys and controls thoW expenditures by limiting the amount of the .appropriation at the fund level. The revenues of the City are estimated. along with available cash carry-forward, to indicate funds available. The budget takes into account 10 unforeseen contingencies and provides for the need for periodic adjustments. Year 2007 BLILI et Process The City of Spokane Valley operates on a calendar year btisis. It utilizes an incremental budgeting appruach that assumes, for most functions of ;government, that the current year's budget is indicative of the base required for the following year. Any increases are incremental and batted on need defined by the organization's budget policies, emerging issues, Council gmals, and available resources. The formal budget planning begins in the spring with discussions between llte City Rianager and City Council during a niid-year retreat. Following the retreat, the City Manager and the Department Directors prepare the preliminary budget based upon the City Council priorities. The City Council reviews the preliminary budget beginning in September. In June, departments prepare requests for new staff, programs, or significant increases to their current year budget that will address emerging issues and other operttiona.l needs. In their requests, the departments identify the problem that they are trying to address. the recommended solution, implementation plan, prgjected cost and expected outcomes. The Finance Department and City Manager conduct an analysis of the departmental base budgets and the revenue outlook for the coming year to deterrnine the availability of funds for any new initiatives. During June and July, the departments also develop their base hudget-N. These budget requests are submitted to the Finance department by the middle of July. In early August, the City Manager reviews each department's bud=et requests and develops a preliminary budget recommendation. As mandated by RCW 35A.33.135. the first requirement is that the City Manager submit estimated revenue` and expenditures to the City Council on or before the first Monday in October. The preliminary budget is presented to the City Council in late September or early October. Public hearings are held to obtain taxpayers' comments, and revisions as applicable. are r.nade. The Council makes its adjustments to the preliminary budget and adopts by ordinance u final balanced budget no later than December 31. The final operating budget as adapted is publitihed, distributed. and made available to the public during; tote first three months of the following year. After the budget is adopted. the City enters a budget implementation and monitoring stage. 11iroughout the year. expenditures are monitored by the Finance Department :Ind department directors to ensure that funds are within the approved budget. Finance provides financial updates to the City Council to keep them current with the City's financial condition. Any budget muendments made during the year are adopted by City Council ordinance. The City Manager is authorized to transfer budgeted amounts within a fund, however. any revisions that alter the total expenditures of a fund, or that affect the number of authorized employee positions, salary ranges or other conditions of employment must be approved by the City Council. When- tl City,; Council determines that it is in- the best interest of the 0q to increase or decreitse the. appropriation for a particular fund, it may-do so by 'dMin-ancc approved. Ley-o'Ke -snore.than the majority=after holding one public Bearing. Significant-Change,; to:the 200713udset A,review of'the:2007 pretiminary budget reveals'the follow innificant changes: Revenues I.. Sales tax ,receipts'have ,bin ing6eased. SggC;800 n fleeting more accurate- coding by retailers of 'saleslocat ions and-growth-in retail.-sales: The laropcrty. tax rate is cx"pected to, remain at $1.64 per thousand dollars of ,assessed value. 3. PI'tinhing and Building fees have been reduced 555,000 anticipating. v slowing of new construction and A more cottsetvative bstimate of tevenucs. -Ealenditures ,,*O; imately seven new: full or p,irt-time positions have been added to the, proposed budget. Thoy include: a. Hart-time plans examiner in, Coruintinity 1.6"Clopment: u mstnichance worker and_ an adnunktrative asststaltt for CenterPlace; a part-time diavelopment construction inspector in public work's to; bting an existing a 'IFTE-to full=tune; a~io t11 iuttion technology positions and' one taddition"I assistant engineer position in both the Street and Stormwater Funds. 2.1 R ctvcs hove laeen.set::tvid for tinaiiticipate, operatinc costs at Centcrplacc. .extraordinary snow, plowing-and deicing, scrvico level stabilization during an econonfie'downturn and future civic facilitie~. It, is unlikely these:tcsdrves will'be used during 2,007.. 3. S,7%.000 has been hud0tW' f'or the lieginnittg cif a city wide rec6rds management -s} stem. 4. Gdnertl Fund"expenses are le,;, Au n the 2UOG amended budget and-are-.very close to projections in the, City's multiyear financial plan. 5. The 2007-hudget atit16pates'a 5` o increase in the-storm water fee bringing the fee to S2IIyear for ttti-equivalent rLsidei Oa! unit.. Thiss ini reuse was approved, by Council in 2005. `<< 6. The Pa&s'Capital lniprovclnent-Fund includes S1.6 million trim Spokane Cdunty for swimming pool- improvements. :i [ 1 City of Spokane, Valley Selected*udget Policies Department directors, have primary mspcrosibility, for formulating -l~utibet pri~jiositls; fit linewiti~ City Council aiid City fVlanaYe r priority direction. and for implemeniina them otice they.'are appriwcd. Tile f=inance Department is, responsible for'codMiriating tl c;iivertill preparation, and_Aniintstration of the .City,'s bud~at. This function is fulfilled in. compliance with a - -lic ' W State uf Washington siatuies governing local ;gave rnment budgeting practices. The C'inance Departmcnt.assists depwiiiient staff in identifying, bud-- t p-blems, foi-tri~l;iting:solutictii<ti~ruid alterni►tive;ar~d_inililc_tnenting ~:inyncccssary..correctivc actions. I:nterfund -charges, will he- based on recovery of`,costs associated with providing thcr~s`e serviee's. Budget 'adjustments reduirin- City Council ,approval will occur 'through the= ordinance,prdces at the,fiind fevel-priar ioIlkal-y~eare`nd. The City's; tiludge.t prc.s6gi lioi n will hi ditectcd,,at displaying-,the. City's servirces platr in a Colmcllk-6nstituent-friendly Fortnftt. The City will pur~ue ending fund bal uicLs for.;opc;ratitig `fimds at•a 6e el,of no less than: .8% of'revenue. Beginning: in 2010, licirt term debt shall' not irccEd 10% ail' re%enuc.. Nd dong term debt will be incurred without identirteation of a revenue source 1c1, repay the, deli.- Long-term delft will Ke incurred forcapita l purprtses Ionly. The city will nidintain equilimem.replacement funds that will receive annually ,budgeted,contrihiit.ions-'from. tlje operanne-.expense: of'departments owning-the :capial'equilmtenr in an amount necessary to replace the equipment at the,end of its use-ful.lik Life cycle as. iot~s'i 'd reduired contributions ,*ill be,reviewed winually as.part of the budget process: 13 BASIS OF ACCOUNTING AND BUDGETING Accounting Accounting, records for the City am maintained in accordance with methods prescribed by the State Auditor under the authority of the Revised Code of Washington (RCW), Chapter 43.09.20, and in compliance with generally accepted accounting principles as set forth by the Guvernmental Accounting Standards Board. Basis of Pre=sentation - Fund Accounting The accounts of the City of Spokane Valley arc organized on the basis of funds, each of which is considered a separate accounting emit % Each fund is accounted for with a separate set of double-entry accounts that comprise its assets, liabilities, fund equity, revenues and expenditures or expenses, as appropriate. The City°s resources are allocated to and accounted for in individual funds depending on their intended purpose. The fotlowing are the fund type, used by the City of Spokane Valley: Governmental Fund Types Governrnental funds are used to account for activities typically associated with state and local government operations. All governmentul fund types arc accounted for on a spending or "financial flows" measurement locus. which means that typically only current assets and current liabilitie=s are included on related balance shec;ts. The operating statements of governmental funds measure: chanties in financial position, rather than net income. They present increases (revenues and either Financing sources) and decreases (expenditures and either financing uses) in net current assets. There are four governmental fund types used by the City of Spokane Valley: General Funul This fund is the primary fund of the City of Spokane Valley. It accounts for all financial resources except those required or elected to lie accounted for in another fund. Slaecial Revenue Ftind.v These funds account for revenues that are legally restricted or designated to finance particular activities of the City of Spokane Valley. Special Revenue funds include the Street. Fund. Arterial Street Fund. Trails & Paths Fund, Ilutel/Motel Fund. CenterPlace Operating Reserve Fund, Service Level Reserve Fund, Civic Facilities Reserve Fund. and Winter Weather Reser%a Fund. Debt.Servyrr Funds These funds account for financial resources which are designated for the retirement of debt. Debt Service funds are comprised of the -Debt Service LTGO 03. C'at»tul Proierl F°u1trlr These funds account for financial resources, which are designated for the acquisition or construction of general government capital projects. Capital Project Funds include the Capital Project Fund, Special Capital Projects Fund, Streets Capital Projects Fund, 14 Mirabeau Point Capita Project-:Fund. CUBG Fund, Capital Grants Ftmd,:Barker Bridge .Federal. G_tant Fund, and Piirks Capital Prc jeets Fund. Proprietary Fund Types Proprietary funds.irr 6sed't6 account- for activities similar to,those found in the private sector where the intent of the _ _p:v rniiig, body is~46 flnance,,thc I'b ce: m of providing servic_cs; including 'depreciation, which based on the ;commercial. model U.SeS a flow cif economic resc.urces appr(IMch. Under this iipproarh, the Operating statements for the proprietary: funds fbcus:, on, it me~Lsiirztitent- cif ;net :ined_ me (reyenues.and,expch.cs) quid broth current and non-current assets and liabilities are, reported on related balance sheets. Their reported fund 'equity- (net,total assets;) is segregated into contributed capital and retained earnings components:. As,described below,411'efe" are two.genoric fund, types in this:cate~6nry: E'nterl)ri. ce, Funds These funds:account for operations-;that provide goods- or s(.xvices fb tlic.gent eal public ;and are supported pruitarily by' utter charges. The Stormwater Martagement Fund is included in this;group of A.mds. Iniernal Sen,icit Funds These funds :account for.` operations' that provide go6dLs or serviecs ;to biller departments or funds.df the City. The-Equipment Dental and-Replacement Fund,and Risk Man'agemeni Fu,n'are included in this grcaup'oi' funds. Basis.of ACcoi.tntinE Basis of accounting refers to, when, revenues and expenditure` are recognized in„ the- - accounts.-arid rer rted in the financial statetitcnis. The City of Spolcane. -V; lley uses a modified accrual .basis of accounting. cMo4iifie'd accrued recognizes re~enues,,when tliey becoiinb both,rn"surable and available to finance expenditures of the current period: The Nisi. of,accourrting for enti~ri ise and internal service funds is WIL accrual. The appropriate basis is used throughout..the budgeting_ ..:accounting; and reporting prod s. e& Full accruaLis* a method of accounting that matches revenues an&expenses with the period-to which they relate., rather, focusing c;)n actual cash flows. In this method. for example, an asset is depreciated,-as it is "rased up." and the cxpeInse is recogiiizW in,periodic increments, rather than assuming the asset holds it :viilue-until it is ac' tually dispaseri of. Nawever, since the.,f&us of budgirtiitg is citt the revenues- tind expenditure accounts. depreciation and amortization are not. coiisiderL-d hu`dgetary raccounts. ,►nd dtc eYClucled,irom the budgeting system. Budgets and-B'uclgetaiy Accounting Annual:appropriated. budgets'are adopts d fur-all-funds- These funds am budgeted on the rttodi.ed`.cnsh'b,isis cif accounting. The ftnartciul statemenis iticlude tiudgc;tttrS~, compatisci►is for those funds. Budgets are adopted at the fund level that constitutes the legal authority for expenditures. Arinual apnrcipri.►ticros f'or all-fund s lapse atthctiscul:peciod end_ 15 EXPLANATION OF REVENUE SOURCES GENERAL VU ND REVENUES: Property Tax ReNenue Property taxes play an essential role in the finances of the municipal budget. State law lintits the City to a $3.60 levy per S1,000 assessed valuation, deducting, f:rorn there the levy of ,$1.50 by the Spokane County Fire Districts #1 and #K. ;dung with deducting S0 50 for library levies. which leaves the City with the authority w levy $1.60 for its own purposes. The levy amount ntust he established by ordinance by November Milt prior to the levy year. Local Retail Sales and use Tax The local retail sale's and use tax is comprised of two separate .f''' options with the County receiving w;~ or each .Sm . after deducting .0I as a County administrative fee. the City's effective rate is .841AL Local Criminal Justice Sales Tax Local Sale` Tax for Criminal Justice funding is to biz used %olely for criminal justice purposes, such :a. the City's law enibi-cement contract- This tax is authorized at up to 3110 of 11;4, of retail sale,. tran-,4tcted in a County. Of the total arnount collected, the State distributes IOUs, to the County, with the remainder being distributed by population to the cities and the unincorporated areas of the County. Beginning in 2005, an :additional .1','c voter approved increase in sales tax was devoted to public safety purposes. e Gainhlina Tax Revenues Gambling tax revenues must he spent primarily can law enforcement purposes pertaining to gambling. Funds remaining after necessary expenditures for such enforcement pa►tposes may be used for any general government purpose. Gambling taxes are to be paid quarterly to the City. no later than the last day of January. April, July and October. The City imposes a tax on the following forms of gambling at the lullowing rates: Hingo (5~'n gross. less prizes). Raffles Mi. gross. less prizes), Ciames (2r gross. less prizes), Card playing t Wt, gross). Leasehold Excise Tax Taxes on property owned by tithe or local governments and leased to private parties (City's shure). Franchise Fees Cable TV is the only franchise fee levied in the City at a rate of S;~ of gross revenues. This is a fee levied ota private utilities for the right to use city streets. alleys, and other public properties. 16 State-Shared Revenues State-shared revenues are received for liquor sales, and mutor vehicle excise taxes including travel trailer and camper excise tar. These taxes are collected by the State of Washington and shared with local governments hosed on population. State-shared revenues are distributed tin either a monthly or quarterly basis, although not all quarterly revenues are distributed in the saarne month of the quarter. The 2006 population figure: used in the 2007 Preliminary Budget is 87,0W as determined by the Office of Financial Mautagement for Washington State. This Figure is important when determining distribution of State shared revenues on a per capita hasi-s. Liquor Board Profits and Liquor Excise Tax Cities receive a share of both liquor board profits and liquor excise tax receipts. The profits are distributed on the last day of March. June. September. and December. The excise portion is distributed on the last day of January. April. July. and October. To be eligible to receive these revenues. a city must devote at least two percent of the distribution to -support an approved alcoholism or drug addiction program. Service Revenues Fees are charged for services rendered by the City of Spokane Valley. Most of the fees in the General Fund are constntction inspections and permits related to services such as planning, zoning and building. Fines and Forfeitures Fines and penalties arc collected as a result of Municipal Court ntlings and rather miscellaneous rule infractions. All court fines and penalties are shared evith the State and the Cite, on average. keeps less than 50X-, of the amount collected. Recreation Program Fees The Parks and Recreation Department charges tees for selected recreation programs. These fees offset some of the costs related to providing the program. CenterPiace Fees The Parks and Recreation Department charges fees for use of CenterPlace. U es include conferences, weddings. receptions and banquets. Rental moms include c:laassrooms, the Great Room and dining result. Investment Interest The City earns investment interest on sales tax, property t;tx, and fund investments. l7 • OTHER FUND RE"VI„TJES: STREET FUND: Motor Vehicle Fuel Excise Tax (gas tux) The City receivies gas tax haled on population. Gas tax must he spent on streets. The City expects to receive (2=1.95 per capita in motor vehicle fuel excise tax (gas tax) in 2007. The eas tax was increased in 2005 by a few cents per gallon. Additional increases of a few cent, each summer will continue through 2U07. ARTERIAL STREET FUND: Motor Vehicle Fuel Excise Tax teas tans All Motor Vehicle Fuel I xci_se Tax is now directed to the Street Fund. The only new revenue for the Arterial Street Fond will be small amounts of interest income earned from the balance existing in this Fund. TRAILS & PATH FUND: A small percentage o the City's gas tax must he sect aside for trails and paths. This money will likely accumulate for several years until adequate dollars are available fora pMiect. I10TEUMOTEL FUND: This fund receives all revenue resulting from the HotellMotel Tax levied upon charges made for ® the furnishing of lodging by a hotel. rooming hou-se. tourist court, motel. trailer camp and other transient accornmodatiows in the City. The tax rate is 2 percent of the selling price or charge made for the lodging. It is colleLted and administered by the Washington State Department of Revenue:. State law requires that these taxes be: credited to a special fund with limitations can use, principally to gencrate tourismlcntivention activities that bring new visitors to our area, as prescribed by ROK 67.28.310. DEBT SERVICE FUND - LTGO 03: The Public Facilities District will provide funding for the debt service on Centel-Plucc Bonds. The 013's Capital Projects and Special Capital Projects Funds will provide funding for the debt. service on street bonds. CAPITAL PROJECTS FUND: Under Washington State Law. RCW 82.46.010, the City is allowed to impose an excise tax on cacti sale of real property at the rate of one-quarter of one percent of the selling price. The revenue generated is he used for financing capital project; at slx;cified in the capital facilities plan under the Growth Management Act. 18 SPELL L CAPITAL PROJECTS FUND: Under Washington State Law. RCW 82.46.010, the City is allowed to impose an additional excise tax can each sale of real property at the rate of one-quarter of one percent of the selling price. The revenue: generated is to be used for frnancin,, public works capital projects as specified in the capital facilities plan under the Growth Management Act. INTTERFUVU `T'RANSFERS: :vlany funds receive their revenues from other funds in the foram of an interfund transfer. These transfers may represent payments for service. an operating transfer, or a concentration of revenues for a specific project. The following funds receive transfers from ether funds. General Fund is hudgeted to receive transfers from the Street Fund, Strrmwater Manaeement Fund, and the I Iotelf.Motel Fund of S25,000, S15.000 and 540,000. respectively. Street Fund is budgeted to receive a transfer from (lie General Fund of 5900,000. Trails & Paths fund is budgeted to receive a transfer from the Street Fund in the amount of $ ,000. Street Capitril Projects Fund is budgeted to receive transfers from the Capital Projects Fund of $3.089,1 S2 and Storinwater Management Fund of $200.W0. Deht Service Fund is buds, led to received (rmsfer~ Eosin hoth the Capital Pro eels Fund and the. Special Capital Projects Fund of S930)0. Capital G antx Fund is budgeted to receive a transfer from the Capital Prtliects Funds of S 1.4M.000. Parks Capital Projects Fund is hudgeted to receive a transfer from the General Fund of S410,000. Civic Building Capital Projects Fund is budgeted to receive a transfer from the Genenil Fund of $600.000. E:yuipment Rental & Replacement is budgeted to receive transfers f'roin the General fund for interfund charges in the total amount ()f.$114,375. Risk Managenient Fund is hud,eted to receive transfers from the General Fund for City insurance premiums and employment security payments of 5185,000 and $7.1W. respectively. 19 J a~ 9 : r~ s \i STORM`VA7TER M ANAGEMENT.FEE:. Thi's 1e, 6 is ritpciscd U"- n.,ev~cry., developed parcel of properly within the City -and is. an- annual charee of 521.00 4"Or-each simile family wait and $21.00 per 3.160. yijuare feet of imheje~ iodi surt.►~c for all other properties. These cliaraes_are unttarm„ior t ie ,ame citiss.,nf customer; or -service:fac►lities: These fee--care-estimated to be:S,1,663;96S,for-200T ?0 ;r h~ r; i r~ i~ ~h ~J l ;C r 2007 PRE UNMARY BUDGET Major Reve.nue''Assumptions 1 The 2006 Population figure used; in the 2007 Preliminary. Budget is $7;000 as determined by,the Office of Financial ; Manugerrietit for the- State' of Nyashington, 'This figure, is ini-ponant • then'.dote``rmining;distrihut.ibn of Siate.:shared revenues on -it per capita basis. 2. The 2007 ,estimated asse$sed valuation (A~'~ is SS.950;6 0.000. The City's actual 16 . assessed`value will be.:iSsigtied by, 'tfttr Sopkanc:County Assdssnr. 3: Property taxes. are levied based* on -assessed ,value -and tltq Citv's-rauthdrized levy ,rate of $4.601Per thousand dollars jof asses_s64 value. Th6 City expects to collect., -95% of taxes: levied in 2007 reali jng the.1remaining 5% may be: collected in the follow inikyears. 4. Estimates:.for sales tax receipts are batted on t-he.City's estimated collections,in 2006 5: Gambling-taxes are estitruued,based oii collectionsprnjzcted.in 20061. 6: Franchise ices and business re`istrutions!are based on projected fees in 2006. 7. Litjuor. excis ::taxes and I quoc:Profits are:,based upon estimates from the Municipal Research and Services Center'(I PR,SQ. S: Rhesr&'Forfeits are based,on projected collections in 20106; 9. Building;:p'e-rmit:andland use fees are estimated by the City of.Spokane Valley based, on, expected 2006 collections: lb. Real -estate. excise taxes are,bused on projected collections by the City in 2006. J L. Gas:;,taJ rcvGn6 .tire based-om c nsirrvati%e_ estimates by the' City of Spokanc V ai ley: 1:2-: The Str~rmwtiter Nltin i~etrierii fee i ,based on an Equivalent Residential-Unit (ERU) raterof 521. a.5% increasc,over 2006: 2I_ 2007 PRELMNARY BUDGET A14jor-Expenditure :Assuniptians' l: Service levels are the-same-or greater than provided in:2006: Positions and..salarry ranges are based on the Gity's,rnmpensutii~n.tind.t liissificatian' plan update-dIn 2006 ,find incorporating'a 2.5% increase in*-accordance %vith die- appro~td..'ollective b,ireairiin~ u~rtemi~nt. `The assumed increase hits he n applied to: both represented and nom=represented: clacsi'ficat.ions. based on,:Council action taken in July 2006. 3. Benefit amounts; were based on -employee` benefit plans, now in force. -with the tncorppraiion of` :i prb.vistan:_- for gmplayire sharing cif tlie: h~di , l rintutr in ,ttccordance with, ile approved' collective, bargaining agreement. Ttiis:assumption lms been ;appli&d `to,.'t%oth re r ented ritl -non-repttsenteti positions. bu4cd: on_ Council action taken in July 200.6. Clie, contract '664s, far "public safety. park riiaintuhnnrc and street mi intennncc :'ire based on estimates".bv,City -staff'.' 70, JTt a-~ ) I f J,. 1-- ' I f` ~L y - `1 . r L'> 4~ ~1 ~-l ~f-1I 4~ 1 i City of soj"pno v0oy 2007 Budgot'Summeiy Estimnind 13eg . Est. Eitding AMhilpttttd Fund nd ata~-r.,g [aveari rl,~p Epon4itNtoa -Fund ftimte Fund Onlanco' Grnieml Fund s 5.060.000' S' 33.857.470. $ •31:539,504 ' 'S= 7.,,87.088 's 51000,000 ~tU` Fund 4,426..000; 3;000.008 4.0 9.33,1.8:8 3.331.28 Ana.nnt-S"pt Fun4 880,000, 32.000 812,000 700,000 Trn117$,-Paths Fund 18000 ; 5.400 ,21;(360 21;000 Ho1-' MoaudiuriU , 250,000 408.000 658,000, ~a0;1100 0Ot S0Mmcin_LTGO (3i. 6Gto.000 600,000. - CapiialPrajscts Fund' 11M0.000 . 1.120.000 4:120000 - ; 2,5A0:GW Special Caaltal Pro{t~ 3,3001000', 1,120.000 4;420.000 2.500,090 Stool Canllnl P+ojg5t; - €,939,843 0.630,fi.s.1 - - Mirabaau Point Cootal Pmpada Fund 425.000' 16,000 441.000' _ Slnml Bond CaipfInt Praia Fund 800,000 16.000 816;000. . 61:f did k C~imi Fund, - - - - - Codtnl,C-+onts Fund - 7200.000 7,200,000 Sari-r EhIdge Fdarnl Fund - 700.000 700:060. - Parlti Cbpiwl Praltitls Fund e50.060' 47,60.000 3.5&3,000 - 2,000.000. Stomrwolerktanagcrr~rrt t,195,7b2 1,668,000,' 1,000,309 355.453 _9~,a~.: Ettuiamont Rentol,8 RonlocamoatFund 000,000 144.375 644,375_ 700,I10D RInkM.or!#tromemIFund 25.000 1fi21od~ 21y.100 - 25.000' Csr1t~rPt t2orfrijp Resasarursd 315,000 10,000, 32511.10 a 329;000' SenIico 1.0ro1 S1riDllizalion Fund 5,006.000 200.000, 5,200 5,200,060 Wlnlar W0olfwr Rescive Rind 520;000 20.000 5.0,000 540;000 dMr gWlding Cepitsl PrCjctla Fund Snob -630.one l i;is 06o t.~o.ooe S 27,678;762 S 60,870,780, S 78,yi12.5M- S 11.845,047 S 25249.081 Cash Utillim tram R - d &i1ance. 16.031,715 S 78,702 483 S T8,702 403 • Although IK44xpnditurma hr~-O o +n app*-mpnr s-d by'Clty Council 11 ra;antxrpaled that not n0 61 W6 eapcndltur6s wtll'ntew. 'fhorattu0. iho 6in'in In the Ant~dpntnd FuM Ro nnta tolurnn well ts0 "Vre nteI a:' 73 City of Spokane Valley 2007 Budget Revenues by Fund General Fund Property Tax Sales Tax Gambling Tax Franchise Fees Busing Registrations State Snared Revenues Service Revenues Fines and Forfeitures Recreatldn Program Fees Mlscallaneous & Inveatment Interest. Transfers Total General Fund Other Funds Street Fund Arterial Street Fund Trails & Paths Fund Hotel/Motel Fund CenlerPlace Operating Reserve Fund Service Level Reserve Fund Winter Weather Reserve Fund Nbt Service LTGO 03 Capltal Projects Fund Special Capital Projects Fund Street Capitial Projects Fund Mirabeau Point Project Fund Street Band Fund Capital Grants Fund Barker Bridge - Federal Grant Fund Parks Capital Fund Civic Building Capital Fund Stormwater Management Fund Equipment Rental & Replacement Fund Risk Management Fund Total Other Fund,,-- Tote l All Funds S 9,745,000 17,685, 800 910,000 674,170 50,000 1,121,000 1,630,000 1,250,000 407,700 302,800 80,000 33,857,470 31000,000 32,000 5,000 408,000 10,000 200,000 20,000 600,0()0 1,120, 000 1,120,000 6,939,W 16,000 16,000 7,300,000 700,000 2,700,1300 530,000 1,660,000 144,375 192,100 28,813,318 $ 80,870,758 24 City of Spokane Valley 2007 General Fund Revenue Sources $33,857,470 Recreation Misc.B Fines & Fofeitures Program F Investment Interest 3.7% 1.2%7 0.9% Service Revenues State Shared Revenues 4.8% 3.3% ` I -~A Franchise Fees 2.1% Gambling Tax 2.7% Sales Tax 52.2% ty Tax B% 25 _ Transfers -f 02% City of Spokane Valley 2007 Estimated City Resources $60,670,788 General Fund 55.8°"b Internal Service Funds 0.5% Street Fund 4.9% Stormwater Management _ Fund Other Misc. Fund - Funds Debt Service Fund 1.0% 1 Capital Project Funds 33.9° 26 City of Spokane Valley 2007 Budget Data Rovenues by Typo General Fund Revenues roaen Tint Property Ta,t P apeny Tmlr - Delinquart Sn?rs Tuxes gals Tai Salsa Tax - Crbtnel Justice Ssies Tax - PubU Satety Ci,BmQlinR raAn9 Pur h Bmvd5 b PuD Tat* Bmna & Raffles Ca.-S Games Lratinha'! Exz sw Tox leanL A na 8u:s7,e39 Uccrtans FIDnzM7e Feed utarnt hare3l Rnytmij MVEET Crtm not Justice - Popu!atsan Criminal JusGta Arcs I1 Crtminal J-e Area Q Ciimtnal Juvlice Arno 93 Csiminai Justice Area 44 Cnrr:nial Jwt3ce Special Fnug-mms DUI - ON= Uquor Baard Exci.-e -tax Liouar Hoard Pfofiss Work Study Reimburranmm Snq ce Revsmume OLDIOD Permit: Plumhinq Perry 15 Cmding PemeTMs Mechnrl'cal Pcin3ta Dmrallttan R%rmil5 Mite Permits Q Fees Rama Cfmck Fc R-mn;ng Foos nos ntci aAeth.-rae Elms 8 FoTlatL. - Traffic C11-mr Crlmiral Non -TkaAtr Finen taazrr Icn Pm. Chmaa Act,v.,.V Fear fTo use n rarr--ulrfial facilivy) Pro,_ am Feci (Ta pa-rf;4a!n in a pro0!am~ hl,scef:inaoun Pmts d Recreo ion Rnvan,.re tg[,1 rmrnt in'aresl InveUIrn nt tnmmst Srltas Taa In.r.rew ftporty Tax Irtam:;1 MisciWanttou5 Rmwtm ~mrt!itnrs Trmaferfrom Stroll Fund Trn*><-fL- from 6mmi war Trnr sfar from Capital Prt sets Transfer from Hotai'Mata3 - CentcrFZaca Total General Fund Revenue 2005 2006 Amended '-007 Proposed Actual Budget _ _ quel aQ t , = S 9.333,284 $ 810561000 S 9,520.0DO 176 55 ??5.000 225.~n 9.509,330 8151,000 9,745,000 19.1143,348 15.280.080 16,166.9110 1,224,552 E20.000 920.000 _ 600,950 900,000 600.000 I C%868.USO 16,800,000 17,888.800 112.744 120.m 12+0,000 15277 10,000 10.000 991,216 7M.000 780,000 OMM 910,000 910.000 0.646 2,500 54 072 50.008 50,00D 11%.273 631,70 674,170 74.0,343 681,750 729.170 15,834 11.100 11,100 1Q8.Q06 50,1)1)0 5@,UOD 62,398 22.000 2d 01)11 14,138 12.OCD 12JM 340.03E 413.065 413,0655 5518.097 612.835 012.635 6.728 1,149,685 1,121,000 1.121,009 11?&9.160 942.QD0 1.0117,000 99,394 MOD 53,000 3;209 7.000 7.ODO 9B,693 75 DOH 5U.OOO 3.212 1;000 1.001) 122,136 205,000 55,000 470,932 197, O 107,000 949,110 !80.000 210,00 2,514..,93 1.665.000 1,630 900 537.111 512.052 MO.= c35 040 7 ,942 750.000 1, 22a, 557 1, 750.OeO SO,D00 12411i6) 1UD.02S 224.900 362,93© 21.213 120,616 44.SOO 1a1,a12 343.0 345,516 407,700 173.211 201,3110 200.000 39,148 15,000 25,000 22,353 15,960 25,000 18,347 _ 5ZROO 253,053 231,300 202.8011 01,713 25,000 25,000 27,2231 15,000 15,000 40.000 . 23.156 40,000 40,000 197,100 BD.OOD WOOD S ,60 4554 k- -388,008 S 33.857raTO 7! City, of,Spoknno Vottay 2007 Budgel :Dotnil Rove 1 u6 s 6y Typo 2005 2000 Ainondod 2007 Prepooad :01hor Frrnd Rmwnuos eudtlos Btrdtlot 101' S !Tam Fund Pmpsrty Taxos s 39,018 s Mntor Fuol (Gm) Tax 1,488,616 1,753,000 --2.060.600 :In-au:rtrrrrl-Intweat _ 84.811 60.000 100.000 Tmn.far from Genomt Fund 2,000,LtDO 2,OMaW 900,000 li;erfurid ldari'Inta'r~: _ 12308 - IriauraitCo Prnmlums d Roan rorios 0,933 ldi5celt3rt4taua RavErtua 35,600 - ' 3,632 480 3,848;600 3,000,000 102=Attar4l S4! kF 'i J Natar FuO (Gaa) Tax 314;755 - ti vastrriont lnteieai 34.663 32.000 T. anatai from CDBG. Fund 134,941 483.769 3? 000 I0;I:.Trrutn & Path-j Fund Tmnoter from Smml Fund, 0,914 5,053 51000 Itnrcefrriont litterest ' 252. 7,160 5,053 .5.009 105 HotoI~A41t' I 1•101EEP Utal Tax 907.828' 30,000 400,000 Im+~stm~t hr>,roa1 . ,6:I t8' ' 1,000 0,000 593.947 351,000, 408.000- 120'CentorPlnCa ngatincl Resonm tntorftaid;TranMer 300000 - InvastrtiaM Interasl 6~~Ot -10,000 308.281 - 10,000 121 SaMvi Uriol tin tikrziiiari Ro erva Tnanafor,from Gertaral Fund 2.305,105 - tni,a&trnani irrte'esl' 2~.so1 " 200000 2.=,706' 200,000 122 yj n WV mhar R,rrgr.~: Irr+rtrfuttd Trl}rr- 500,0011 Invesirteist Iritistht ' ',7,909: 20,000 507,904' 2A D?0 204 (M~ &r r ise - t TGQna, eoi5fi-ss CK trki Revenuo 397.745 .414;000 414,000 OoGI Sarvii 'lrorsafer from Gsoltol Prvrcws - Tmnsfar from Spoaiel Cepital,ftJedo and Speel I Cbpital Project-. 195,090' 168,000 166.000 502:835• :600,000. 600.000 ?Ot Caprlel Pt+¢JeCL9 Fund- REST 1 - lot .25 i?on_:e nt 1.256.560 1,000,000• 1,000:000 _ Inve;trrrssrrt'Irrtert ©5.157 20,000 120,000 !,371,717 LU20,000 1,120,000 302 Saiiefii Carritai Pnaia!ie Fund REST 2'• Vid,45 Pormnl 1.234,310 1..000.090 ;1,000,000 lm in entIntnrgni 54;213 20,000 • 120.000 11.69:523 - F,020,000- 1,120.000 303 $1rr„?t Catrib- I Pro! r invesimonl Intarail 9.0 W - D606poi.'Conlritiulianr 23;E81 Gfani Proweds 147:028 6;023,400 3,650.691 TgarWdc corn Sims-l Hond,Fund 27, t 9a2.4S0 Tranufar fram Capita! Pro jeFfs Fuiw -591,959 = 3,069.152 . _ Tmnsfer fiom'G' 61 Fund' - - -T ifcr born Sc 'Fund. _ Transfor,from 'Ah'iiiiti'StraotFund ' 51,()02 332.270 Tran:.Idr frdm Starittivtitcr, Maiiag_rirek Fund 206;154 150,000 200,000 Tiaii9 or from Strc~l Fund 4 8,8113 - - TrBttst~ frarit:Sjictlal Gep',ta1 Pro#octn . :977,713 - 1,001,170 6,395,843 6.93955 :f Clty of Spokane Valley 2007 Budget Dwell Revenues by Typo Other Fund Revenues 3f14 Mlr,~er.tr prolrtti lnves+_ Mni Interw Dasnilms lrmuranco Rlxvrrie.- MJl,,oellan = RQvanuu 305 Straai_ Rpno Proceeda from LT Debt Trarutarham CapatW Grants Fund Invetl3nom Inlere: t IR- Cl) Black Gmrtt and C0BG Gram Promda TYanafer P.Itm Street Band fund Investsomtlntareast 07 C. kj,j1 GmiTts Fund C.-Phal Grant Proceeaz Trnrn'er from Stec of Band Fund Tranotcrv from Aerial SLaei Fund Trannforn from CoDltal Proms Fund 308 Battery BPiagG 13rcatmstructstr - 1=ed Wamt Federal Gmni PraTenads 909 Parkn gNI"rIl Ftrp)eCt/t Invainmerit tn.orest Parka Or= Connlttut:on from Spokone County Truer Imm the Capital Pro e= Fund Trart_rer from the General Fumr1 318 Chic BUI'liml Cxl~ PrAlntto Invetlmm mmrcil TmTzYer Imm General Fund 402 Starmn, turf ?en_gnn ~nT FunA Stormwotnr Management Fco IMMI'meri waren Sat AU_'Rn-fRrnfct8Rentaonrnr_il Fund Investment Interest Trnnnfnr ham Gawral Fund V4h.'PtePumhZno Transfers ~~lnkMtcnae-mern Fund tnv~tm.^.n1 Imtcr~! 6:m iloymanl Secuidy 7rt Wws Rink t11vim rti Seiviaes Total All Other Futtds 2005 2008 Amended 2007 Proposed Actual Budget Bu of - $ 44.762 9 S 10000 67,747 38MIN c 150.8997 16 DGO • 1•Za2e0U Bi,tTZB . 33.9vD ~f 0,_OQ 114.98.q 1,306,460 90.000 439,x9© . 127.066 4Z" - 572-114 i _ 557,991 6,PS7,610 S.M.000 115.43? - 271.477 238,385 1,117,000 1,490.000 744889 _ 8.211,600 7,WWD OQD 113,994 0B0.400 T0,000 5.637 - 40,000 • - 200.000 • 1,600,000 - 450,000 55O.fi00 7-550 cqc 410,as1M 555,537 750,000 2.700.000 7.909 - 30,000 50.000 MON ~O,wo 5071%9 600.00~1 030,000 1125400B 1.524,9L0 1,600,000 35.586 15,000 30,000 - 1.787,693 11539.1300 1.660.00D 8:789 1,500 30.000 205 ;-.10 20"S 114„05 ?4 308 _ 236,316 210,465 144,375 769 - - 1.210 7.100 104 881 100,000 185.0(10 105955 1663ca 192,100 16,112.458 27,559,401 25,813.318 Toth! Rmnutts _ S 49,917.352 aS 50.98, 527 S 60 670,7RS :B City pf Spokane Valley 2007 Budget Expenditures by Depattment G_ enerai Fund Legislative Branch Legislative 8'•Execulive Services Public:Safety _ Operations & Administrative Deputy City,Manager Finence Human Resources Public Works Planning Community Devefopmanl Plerining Building Library Fatrks 8 Recreatian Adriiinistratldn-&, Maihl6hanc® 'k2 C4atlon Aquatics: Senior Centsr UnterPla:oe General Govtimment Total General Fund Older, Funds 'Street Funii Arterial Stiiel Fund Trab E rid, Paths.Fund Hotel/Motel Fund •CenterPiai~6_6perdting Rese-rvd Fund Service Level Stablization' Fund Winter Weather Reserve Fund Debt Service, - LTG- 03 Capital Pivjects Fund Spe;~iat Capital Projects; Fund Stmt c6plk l Projects Fund Mlrabeau Point'G3pital Projects Fund Street Bond Capital Projects Fund Capitnl,Grants Fund Battier-Bhdge_:-_Federal Grant Fund Parks,Capital Projectsfund Civic Buildings. Capital Projects Fund, •Stormwaler Management Fund Equipment, Rental A ~ Replacement Risk Management Fund Total All Funds $:242,393 8-81.,,554- 1.8i25.6,'400. 519,212 7162:65 -2 165,944 t;142;S 7_ 999,967 1,29'6;309 20;000 905,309 242;947 259;450 75,301 603;179 5,156,000 31;549,504 4;098;372 912,000 21.000 6581,000' 325,000 5;200.000', 540,000' '600;000 '4,120,000 4.426,000 6.939'A43. 441,000. 816,600 7.300;OOa '700,000 3,550,000 1,:460,000 1,900,309: 944,375 217,100. 5 76:702503 30 City of Spokane Valley 2007 Budget General Fund Expenditures by Department by Type W@ges & B6!efits Supper Services Inleroov, nterfun C of Total Cgnaral Fund Legislative Branch f 88,613 S 21,300 S 123.061 $ - $ 9,419 S - $ 242,393 Legislative b Executive 749,487 15,148 104,807 - 12,112 - 881,554 Public Safety - 18,256,400 - - 18,256,400 Operalmns d Administrative Deputy City Manager 438,584 5,700 68.200 - 6,728 - 519,212 Finance 674,383 33,204 54,250 - 20,815 - 782,652 Human Resources 106.953 3,500 52.800 - 2,691 - 165.944 Public Works 893,843 54,247 124,100 - 30,697 40,000 1,142.887 Planning 3 Community Dev, Planning 568,221 19,650 392,300 - 14,796 5.000 999,967 Building 1,106,025 45,275 75,120 31.240 22.200 16,449 1.296.309 Library - 20,000 - - - 20.000 Parks d Recreation Parks Administration 207246 48,295 644,386 - 5,382 905,309 Recreation 163,543 9,520 68,538 1,346 242.947 Aquatic - - 259,450 - - 259.450 Senior Center 56.965 4.650 13,340 1,346 - 75,301 CeaterPlace 288.937 34.000 276205 - 4,037 - 603,179 General Government - 27,000 2.326.000 340,000 2,295.000 168,000 5.156.000 Total General Fund $ 5,341.800 321,489 ; 4,602,557 S 18,627,640 S 2,426,569 ; 229,449 S 31,549,504 I I City of Spokane Valley 2007 General Fund Expenditures by Dept $31,549,504 Legislative & Executive Services 2.8% General Government 16.3% Parks & Recreation _ 66% Planning & Community Development 7.3% Public Works 3.6% Public Safety 57.9% Operallons & Administrative Services 4.7% 32 Legislative Branch 0.8% City of Spokane Valley 2007 General Fund Expenditures by Type $31,549,504 Fund: 001 General Fund Spokane Valley Dept: Oil Legislative Branch 2007 Budget This department accounts for the cost of providing effective elected representation of the citizenry in the governing body. The Council makes policy decisions for the City and is accountable to Spokane Valley citizens by making decisions regarding how resources are allocated, the appropriate levels of service, and establishing goats and policies for the organization. • Draft a Well efined Street Mater Plan, with Funding Options, that Identifies the current condition of city streets and recommend appropriate improvements and maintenance that preserve the value and structural integrity of the local transportation system. A consultant contact has been issued. Completion is scheduled for December 2006/ January 2007. e Initlate the First Phase of Le Soragga{Apoleway Corridor Revitalization Piannino between University and the freeway by contracting with a consultant to design a strategy that would strengthen the economic viability of the corridor. A consultant contract has been issued that broadens the span of Sprague Avenue to be analyzed as a sub-area with a defined "City Center." Completion of the study, which includes public participation in the form of focus groups, surveys, and Town Hall" type meetings is anticipated in the first quarter of 2007 • Continue Monitoring Slstnificant Wastewater Issues including governance of wastewater facilities, enhanced citizen awareness of options for the future and pursuit of the most efficient and economical use of allowed wastewater discharges. Much has been accomplished by way of coNaboration between dischargers, environmentalists and regulatory agencies. The final draft of the Mitigation Improvement Plan associated with an acceptable Total Maximum Dally Load ruling was disseminated on July 13, 2006. Close coordination of activities will continue through the date of issuance of a discharge permit for a new wastewater treatment facility • Maintain a S Arong Emphasis on Internal and External Communication utilizing the Public Information Officer and departmental head positions to enhance the quality, timeliness, and accuracy of internal dialogue and the information provided to citizens about city Issues. Initiatives and work plans. City employees received two days of communication/conflict resolution/customer service training in January provided by nationally known communications experts. The organization has an improved understanding of the principles of effective communications and therefore better equipped to provide a high level of customer service. An employee newsletter has been established that keeps employees informed about significant events and reminded of organizational values and practices. The City website has been enhanced for easier navigation and readability by those seeking 34 I' i c ?v~ r -y r_ r ~ a y 1 t tl (1 r Fund: 001 G6noral, Fund spokan©.VaIldy Oept; 011, Legislatlve Branch 2007;Bydg©t '011 - Legistati46.8ranch AccompilOrnents for-2006 :coritlnued News;releases are prepa>ed wheri'appropnate. The t?ulillc lnfoimaNon;Officerhas-provided. a 'pole t of contact" for the inedla to interact'm4th and'collect accurate information; about clty,,po 'hies: services, and complaint, resolution ~ efforts-, o Explore andImpIpMent a Records Managemont'S sy tom; Including'.docuinent archiving, document:imaging,•and aWnecessary,tompdments'which will enco mpass and manage.the entire City's recards: - Thfs goal was,identifled,in June kOB. 'Staff is:collecting lnfdh iation_srid o ganizrng,an, extended. project Wqffectivaly manage the slgnifcant Blume: of public`rocorrls that need, ;to lie_preserved. ;Titie raqulred furrdingls part;afthe prvpnsszf,2OOTbudget. ;und:.001 General, Fund Spokane Vallot )opt: ,011 Legislative Branch 2007 Budga 011 - Legislative Branch Goals for 2007 a Continuo nionitori! g waste rater-Issues:ancluding govemance:of•wastewater- facilities, enhanced'dtizen.atinrarmess-o_f option I,or;theIfuture andpursuit•of the most efficient and econornicalkuss of'aliowed wastewater discharges. o Explore the avalibble.telecommunlcations infrastructure that rnay. be . 'accessed by public'institutions, residents, 6i d-tiusinesses within Spoken -valley. a Adopt a sub-area plan for tfie Sprague Corridor and initiate the implementation of-achievable recommendations. o Amend the comprehensive plan•to reflect. accommodation of Spokane Valley populatlon pro 6ctions-within and adjacent.to,city limit&and to outline ,annexation polidies.. *-Adopt a Street MiM r Ptan;and draft a•financial strategy to implement the plan: e Establish danartrriQntal oriddlins and Iricernaratt; them Into a:six-vaar fu inoludes'forward looking budget and o Adopt a. Unlf6rrKD6ii6lo'nment Code that•imalements the CompreHerialve Plan. Budaet Summa 2006 •2005 Amended 2007 Actual •Budget Budget personnel-=" FTE- Equivalents Mayor 1:0 1.0 Council 6.0 6.0 6.0 Total FTEs 7:0 -7.0 7.0 Budcie! Defafl; Salarias, Wages, & 60efits: S. 91,566' S 149,952 S 88:613 Supplies 12,499, 19,300 21,300 Services &Charges. 84145. 122-,0.68 123,061 Interfund Charges .46,398: 12,947 9,419 Total Legislative Branch S- 234.609 $ 304;267 $ 242;393 36 Fund: 001 General Fund Spokane Valley Dapt: 013 Executive & Legislative Support 2007 Budget 013` Executive & Legislative Support u 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 provision of a communication linkage between citizens, the City Council, City departments, and other government agencies. Accomplishments for 2006 o Drag swell-defined Street Mater Plan with Funding Optlons~ that Identifies the current condition of city streets and recommend appropriate improvements and maintenance that preserve the value and structural integrity of the local transportation system. A consultant contact has been issued. Completion is scheduled for December 20061 January 2007. • Initiate the First Phase of the SpraguelAppleway Corridor Rcyltalization Planning between University and the freeway by contacting with a consultant to design a strategy that would strengthen the economic viability of the corridor. A consultant contract has been issued that broadens the span of Sprague Avenue to be analyzed as a sub-area with a defined "City Center"* Completion of the study, which includes public participation In the farm of focus groups, surveys, and "Town Hall" type meetings is anticipated in the first quarter of 2007. • Continue Monitoring Significant Wastewater lssues including governance of wastewater facilities, enhanced citizen awareness of options for the future and pursuit of the most efficient and economical use of allowed wastewater discharges. Much has been accomplished by way of collaboration between dischargers. environmentalists and regulatoryagencies. The final draft of the Mitigation Improvement Plan associated with an acceptable Total Maximum Daily Load ruling was disseminated on July 13, 2006. Close coordination of activities will continue through the date of issuance ofa discharge permit for a new wastewater treatment facility. . Maintain a Strong Em ihasts on Interpol and External Communication utilizing the Public Information Officer and departmental head positions to enhance the quality, timeliness, and accuracy of internal dialogue and the information provided to citizens about city issues, initiatives and work puns. City employees received two days of communi'cation/eonflict resolutionlcustomer service training In January provided by nationally known communications experts. The organization has an improved understanding of the principles ofeffective communications and therefore better equipped to provide a high level of customer service. An employee newsletter has been established that keeps employees informed about significant events and reminded of organizational values and practices. The City website has been enhanced for easier navigation and readability by those seeking city related information via Internet. 37 Fund:.001 General Fund Spokane Vatte; Dopt: 013 Executiv6i Legislative Suppart 2007, Budge 013 - ExecutiveA Legislative Support Accomplishments for 2006- continued lVews:ri3leases:ara;prepared when appropriate. The Publfc lnlormatiancerhas prov/d®d .a• "point. of contact" for the media to,lnteract, with and collect accurate informatfon-ab_'out 'city.actiAes, serVfcvs;: and complaint resofution efiorts. e Explore and Implement-.a Records Management System, in6luding.,document archiving,'dotrumeht`imaging, and all necessary components which will.encompass and manage the; antiie;,City's records: Thisgopl. titiias identified in June 2006. StaKis collecting'fnformation and organizing an eriferitled prvlect to eKectiveI ' an6ge the t@hiffcant 'volume, of 06blic'records that need to.be,:preserved. The required funding is,pait.ofUie-propas#d2067 budget. 38 t I i t• _i Fund: 001 General Fund S k__ an* Valtoy Dopt:,Ai3 Executive-& Legislative. Support. 2007 Budget 013 - Eicecutlve 8 keglslative Support Goats for-2067 e Continue monitoring:wastewater Issues-, including gov6fnanc8 of wastewater facilities, enhanced i5tizen•awmn-fiss of 'ap1i6r06r th'e,futurkand'pursuit of the most efficient'and'ec6hdrfiical use.of 51 lowed. wastewater discharges. e Expllorethe'avallable telecommunications infrasfructure:that:may.be e cc I ssed by public; iristituti6ns,-resld6nte, ehd businesses. within Spokane Valley. *:Adopt a sub-area plan for the'Sprague Corridor and initiate the implementation. .of achievable recommendations. *-Amend the comprehensive plan to reflect'accommodation of Spokane_ Valley population projections within-and aajacenf to city limits and to,ouUine- annexation pallcles. e Adopt a Street Master Phirfand`draft a,Nh.q.nciai siiaCegy ta;implem:3nt the plan. o Estabil4kciopaitmenial arioritie§ aril incorporate them Into a six-year. business Olan for each departrtlerit that-includes forward-loolung budget-and fundin4implications. o Adoat a Uniform_Development Code that'implements:the Comprehenslve Plan Budget Summary 2006 2005 Amended 2007 Actual Budget Budget Persap0el - i= T1* Equivalents. .City;AAanager 1.0 1.01 1.6 City Attorney 1.0. 1',0 1,.0• City Clerk 1:0 1:0 1.0 Deputy. CityAttamey 1:0 1.0- Deputy'City •Claik: 6.5 0;_6 0.5 AsiininistradVB Assistarit•(CC) 1:0 1,0 1.0 AdmjnistraU,, a Assistant (CM) • 0 Lo-, ti0 Total *FTEs-' 6.5~ 6.5' 6.5 Interns 3.0 3.0, 3.0 BUd6e-I Ditail (I Saiar!O;;Wagas; ,8 Benefits $ 479,048- $ -615,770 $ 749,487 Supplies 7,939 11,248 15,148-- Services-B Charges 50,922 91,69.0 1Q4,807 Interfund Charges, 36.719 15,147 12,112. Total Executive B'Legislative.Support $ 574;629 $ `733;855. • $ 881,554 _ '1 The costs-associated with ft Le'01 Division-aree nouv, ar ,df Execiitive:'6 Le islativeSu ort. 39 Fund:'001 G0n8ral:Fund_ City of Spokane-Valloy t=aps :016 Public Safety. 2007 Budget 016 - Public Safet The Public Safety. department budget-provides funds for the protection of persons and:propertyinlhe'city..The City contracts with $pokafie County (or law eriforce_ment, district court: prosecutor'servlces; public defdndeir services; probation services :jail and animal control.services: See following page for detail information on each budgeted section. Judicial System - Tfie Spokane Caunty_Districl Coud is,c6ntracted to, provide; municipal: court services. -The. contract providesa'or•' the servlces'of judge-and court commissioner with-related. support staff.20d0ted diount also includes jury management fees: Budgeted`contracuamount $ 1502,783 Law Enforcement - T6. Spokane County Sheriffs o"ffi'ce is. responsible'•foriimaintalning.law, and drder antl,providing.police' services to the community,undeHhe direction of ttie Police;Chief.. The office,proVides for the preseivatibnof life,,proteetion°of property,'and reduction of crime. Budgeted contract amount: $ 14;776,374 Jail,Sysi6m - Spokane County provides jail and probation services%for:persons sentenced'by,any'City of•Spokane Valley Municipal Court Judgefor'violating lawszof:the city, or-state. Budgeted contract amount: 802,406 Animal Control - Spokane County will provide anirriat control services to inctude'licensing;,care and treatment,of lost or stray animals.-andresponse to_potentially ~dangerous animal dbnfmnlations. Budgeted contract amount: $ 444,008 40'. City of Spokane Valley 2007 Budget 016 - Public Safety 2006 2005 Amended 2007 Judicial S stem: Actual Budget Budget y District Court Contract 747,300 839,817 816,111 Jury Management Contract 3,139 5,000 5,000 Public Defender Contract 357.717 342,705 363,349 Prosecutor Contract 312,843 357,520 277,243 Crime Victim Compensation 9,235 - Pretrial Services Contract 39.908 48,383 41,080 Probation Services Contract 23,753 - Subtotal Judicial System 1,493,8% 1.593,425 1.502,783 Law Enforcement System: Sheriff Contract 12.881,507 13,719,812 14,557,484 Emergency Management Contract 65.129 72,397 88,090 Copier Maintenance 2.723 - 3,000 Law Enf_ Bldg Maintenance Contract 52.032 40,000 120,000 Vehicle Decals - 10,000 - Clothing S Undomis - 7,000 - Vehicle Usage Costs 500 5.300 5,300 Other Miscellaneous Supplies 2277 - - Cal Phones 509 - - Travel and Mileage 25 - - Equipment Reptacement Charge 2.750 5,500 , 5,500 Subtotal Law Enforcement System: 12.987.452 13.860.009 14,779,374 Jail System: Jail Contract 405,848 444,000 420.806 ' Work Release (Geiger) 120,000 381.600 Subtotal Jail System: 405.846 564,000 802,406 Other: Capital Outta)wCommunications 170.000 132,623 127,829 Fines b Forfeitures State Remittance 835.670 590,000 600,000 Animal Control Contract 403.770 433.484 444.008 Contingency Reserve - - - 1,209.440 1.156,107 1.171.837 Total Public Safety $ 16.096.633 $ 17.173,541 S 18 256.400 The increase of the Sheriff Contract is the City's portion related to the settlement of the County Sheriff's labor negotiations. In addition, a voter approved sales lax increase of. i % in 2004 of sales lax is designated to fum c hrrunal * ke and pubfic safety related costs, 41 16.000,000 14,000,000 12,000,000 10.000.000 8,000.000 6.000.000 4,000,000 2.000.000 City of Spokane Valley 2007 Budoeted Contract Expenditures 42 District Court Public Defender Prosecutor Sheriff Contract Emergency Jail Contract Work Release Contract Contract Contract Management (Geiger) Contract W Fund: 001 General Fund spaknno vonoy Oopt 016 Operations & Administrative Services 200? Budget 018 - Operations & Adminlri1mUvo Services The Oparatlon3 & Administrative Services Department is composed of three a vislom, the Deputy City Manager Division, the Finance Divisnin, and the Human Resources Division. As of 2007. the Legal Division =Is will bo Iriciuded in the Executive and Legislative Support division. 013 - OOputy CIfyL no ar %l sion The Deputy City Manager (DCM) sup~ervism the Operations & Administratlva Services Department. assists the City Manager in arganWng and directing the other operations of lea city and assumes the dutie3 of the City Manager in his/her absence. 4ccompiishrnents for Z006 • Convened the Customer Service Taskforee to implement the initial phase of the customer service program., • Developed and presented modal agreement far Animal Central, Commimicotion, Disincf Coun, Geiger, Hearing Examiner. Jail, Jury Management, Pr Tr..al Servicea; Prosecution, Public Defender, and Precinct Maintenance. • Negat!etod and prepared cable franchise agamfnant- • Reviewed and made recommendations to improve the nght-oNvay permitlcng process- • Completed Public Safety Revenue analyt+as- • Devctopod style, standards, and autharizatian prwass for use of City logo. • Developed and Implemented publt information campaign for Sprmguo!Appleiv'dy Corridor Rev&izatian plan. Goals for 2007 • Create a dark manual of critical functions for each ficsitlan in the Deputy City Manngor Division. • Establish departmental pttorilie; and Incorporate them into a six-yoar busing plan for each department- • Develop and lmpfemnnt contract management auditing functions • Identify and Implement at least rxo proactnia community intantivarn and involvement mananinhns • Dove'op information brochures on three high-inttertist aims regarding C y pracesGcs that seek to answer the most common inquiries about time processes, Budget Summary 2006 2005 Amended 2007 Actual Budget Buddgal 1?ert;cuhnel - Fl'E EgulvAtt?nnta Dopuly C",ty Manager 1.0 1.0 110 Administrative Analyst 10 1.o 'I.0 Public Information Officer 0.0 1'0 1.0 Office Assistant 11 1.0 1.0 1.0 Administrative Assintant 05 2-0 2-0 Total FTEs 3.5 6.0 6.0 Budrsr:tlletn;l Sabries, Wages. 3 Senelita S 295,920 S 414.406 $ 438,584 Supplies 9,490 5,700 5,700 Seivtcas & Charges 10,754 67,709 68.200 Capit-07 Outlay 527 - - Intarfund Charges 23.548 111.597 6.728 Total Deputy City Manager Division S 340,239 $ 499,405 S 519.212 43 Fund: 001 General Fund Spokane Valley Dapt: 018 Operations & Administrative Services 2007 Budget 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 financial planning. treasury. Information technology and investments, T ho division Is also responsible for generating and analyzing data related to the Citys operations. The department prepares monthly, quarterly, and annual financial reports and budgets to ensure compliance with state laws. Accomplishmonts for 2006 o State sales tax budget projections were compared with Spokane Transit Authority. Spokane County, City of Spokane. City of Liberty Lake, the Public Facilities District. and the State Department of Revenue Gambling tax projections were compared with the City of Mway HeCghls and the City of Spokane. Property tax estimates were compared to Spokane County ravenue and assessed value estimates e The A-87 coot allocation calculations were integrated into the 2006 and 2007 budgets to Insure that the Street Fund and Stormwater Fund pay their fair share of City overhead costs. Goals for 2007 o Revise six-year financial forecast to Incorporate costs associated with priorities identifsed In the six-year business plan for departments. e Review suggestions regarding city operations made by Washington Cities Insurance Authority. e Con3lder recommendations made by the Stale Auditor's Office for Improved internal =ntaol. e Identify available telecommunications infrastructure that is/could be available in the area for citizens and businesses. Budget Summary 2006 2005 Amended 2007 Actual Budget Budget Personnbl_FTE Eau,vslents Finance & Admin Services Director 1.0 10 1.0 Accounting Manager '1.0 1:0 1.0 Accountant/Budget Analyst 2-0 2.0 2.0 Accounting Technician 1.0 1.0 1.0 IT Specialist 1-0 1.0 2.0 GIS/DatabaseAdministrator OA 0.0 1,0 Total FTEs 6.0 6.0 8.0 Intern 1.0 1.0 1.0 8_ udg D@ i Salaries, Wages. & Benefits S 372,769 S 465,795 S 674,383 Supplies 5.525 10,700 33.204 Services & Charges 18,125 23,100 54,250 Capital Outlay 293 2,000 - Interfund Charges 37,219 15.300 20,815 Total Finance Division $ 433,930 S 516.895 S 782,652 44 I it f' - y ; Fund: 001 General Fund SpokanQ-Yatloy Dopti 018 Operations Administrative Services 2007-Budgot 016•-Human Resources-Division Humes Resources (HR- is,admirnister=rtl through,,the Deputy City Manager (DCM) whosenres,as,the Human Resources Manager for the City. The I;IR operation provides services in compensation, b'enerrt_s, training and, organizational development,'staffing;,emplayee r?eletigns,`and communications: Accomplishments for-2006= o Successfully negotiated City's-first labor agreement o,Developed schedule for reviewing and revising human resources forms: eConducted City-wide employee communication„training. o Conducted anti-haras-smentldiscriminatian training for,emptoyees: o Revelopedsc6eoula.for.reviewing and revising City's job'descriptions. ddals.for,2007 e Expantl'Glty's.web,based intmnet,to help provide.-employees.Wiith resources and tools.tdlmprove.interdeparlmental cooperation o Develop handbook of administrative; p'olicles to'inform ampiovees of personnel related 'p'biicie . s,and procedures. o Develop manager/supervisor training on,key,issues and areas: .Budget Summary ~r 2006 2065 Amended 2007 Actual Budget Budget Personnel - FTE Equivalents Human' Resource'Analyst 1.0 1.0 1:6 Deputy City'Clerk 005 Total FTEs 1.5 1.5 1.5 Budget Detail `Salaries, Wages, & .Benefits $ 36;204 Supplies 4,795 ;Services & Charges 38;601 ;Capital Outlay .65 Interfund'Charges 7,085- Total-Human Resources' Division $ 86,750 $ 100,620, $ 106;953 3,500 3,500 73'.X'0' 52,800 -3,700 2;69.1 181,120; S 165,9.44. 45 Fund: 001 General Fund Spokane Valtay Dept: 032 Public Works 2007 Budget 032 • Public Works The Public Works Department provides overall planning and oversight of public works projects in the City of Spokane Valley. The department provides engineering plan review, Inspection, coordination of major public works capital improvement projects, long-range transportation planning and neighborhood traffic management. The Public Works Street Maintenance Section is responsible for maintenance of streets. Accomplishments for 2006 o Continued analysis and review with the County, City of Spokane, and Department of Ecology regarding Wastewater Treatment Facility options. • Completed the development of the City's first Street Master Plan. • Worked with the Regional Wastewater Committee to evaluate the possibilities of a Spokane Regional Wastewater Alliance. • Provided engineering design, review, and construction oversight for City projects and other City public work needs. • Developed the 2007-20'12 six-year Transportation Improvement Plan (TIP) for Council adoption. o Provided Public Works input on the development of the Sprague/Appleway Corridor Revitalization Plan including transportation analysis and traffic modeling, • Provided Development Review on new Commercial Development Projects, Single Family, and Multi-Family units. o Implemented and closely supervised the major Street Capital Projects. • Managed and refined contract with Spokane County and others for public works services and construction. Goals for 2007 • Analysis and review with the County, City of Spokane, and Department of Ecology regarding Wastewater Treatment Facility options. • Work with the Regional Wastewater Committee to evaluate the possibilities of a Spokane Regional Wastewater Alliance. • Manage and refine contracts with Spokane County and others for public works services and construction. 46 Fund: 001 General Fund Spokane Valley Dopt: 032 Public Works 2007 Budget 032 - Public Works Goals for 2007, Continued • Provide engineering design, review, and construction oversi ght for City projects and other City public works needs. • Develop the 2006-2013 six-year Transportation Improvement Plan (TIP) for Council adoption. • Begin Implementing Capital Proj ect recommendations of the Sprague/Appleway Corridor Revitalization Plan. Budget Summary_ 2006 2005 Amended 2007 Actual 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 Assistant Engineer (Development) 1.0 1.0 1.0 Senior Engineer (CIP) 1.0 1.0 1.0 Engineer (CIP) 1.0 1.0 1.0 Engineer (Development) 1.0 1.0 1.0 Assistant Engineer (CIP) 1.0 1.0 1.0 Engineering Technician 1.0 1.0 1.0 Construction Inspector 0.0 pip 1.0 Total FTEs 9.0 9.0 10.0 Budget Detail Salaries, Wages, & Benefits $ 599.209 $ 740,846 S 893,843 Supplies 18,887 42,687 54,247 Services 8 Charges 71,162 137,415 124,100 Intergovernmental Payments - - - Capital Outlay 9,307 22,500 40,000 Interfund Charges 145,447 36,744 30,697 Total Public Works $ 844,010 $ 980,192 $ 1,142,887 47 Fund: 001 General Fund Spokarto vall©y Dopt: 058 Planning 8' Community Development 2007•13udget 058 - Planninq:8 Community Development The Planning.& Community Development Department;provides, overall management and oversight of development services, including,current and long-range planning, cooidination,W4*figional:environmental issues, building Permitting :and'lnspections, and. code enforcement. ',The Permit Centerprovldes coordinated, one=stop,administration.of..all'development permits.,Code_complia -m is responsible for th'e enforcement'of zoning regulations and nuisance abatement. 058 --Plannlnp Division The Planning Division,is.resppnsiblefar providing professional pollcy'guldance onJand use issues.to.lhe City Council, and Planning Commission: l04 also responsible for processing land`use permits, reviewing environmentally serisltive `areas, and providing code dnforcement services: Accompllshments for 2006. o. Completed the. Spokane :Valley Comprehensive: Plain far 2006=2026: *,Completed Airport Hazard Overlay. o Initiated Sprague/Appleway Revitalization Plan a Initiated .Inte*ractive Geographical,Infortnatlon System (PIS), project.. 48 T-~J l L i ~•5 i~ J C~ .r' F- y~ 1= Fund: 001 General Fund spokaneVaUuy Dapti 05a: Planning & Community Development 2007.Budgot -058 = Planning Division Goals for 2007 o Complete' Sprague/Appleway ReviIb0mtion'Plan arid-t egln implementation. o Shoreline Mast6eProgram Update:/ Shoreline Restoration' Plan o C. omplete's , 16 rib-Valley Uniform Development Code. o First updale.of the Comprehensive Plan, to, Include Urban Growth Area (UGA) amendments: o Joint Planning,agreements Willi Spakane,County. Budget'Summary Personnel','- FTE Equivalents Community OeVelopment'Director S6nior' Planner Planning,Manager AssociatePlanner= Long-Range Associate Planner::Current _ Assistant' PIannO, Planning``Technician Adminis'tratiie Assistant -Total' FTE6 Budget-Detail Salaries; Wages- 8_Beriefits; :'Supplies' Servic~s_B~CFiarges tntergovemmental;Services . Capital'Ogtiay Interfund,Charges ;Total',Planning'Division 2006 2005 Amended 2007 Actual. Budget: Budget 10 1.0 1:0 LO to 1:0 1,0 1.0 1.0 1.0 1.0 1.0 1.0 1:0 1:0 1:0 1.0 to 1'.0 1:0 1.0 1.0 0.5: "8.0 $ 550;808 12,652 106;746 112;847 2,610 -59:267 $ 844,939 8.0 $ 597,723 18,200 352,405 1NJ84 7;500 14;796 $ 1,170,808 7.0 568,221 •19,650 272;300 '120;000 5,000• 14:796 $ .999,967" 49 Fund: 001 Goneral Fund Spokono Vallay Dept: 058 Planning & Community Dovolopment 200? Budget 059_-_Bullding 0 slon The Building Division implements the Washington State Buildin g Code. It is responsible for ensuring that buildings and structures comply w ith adopted building code standards through professional plan review and Inspection services. The Permit Center receives applications and coordinates the review and processing of permits. Accomplishments, for 2006 • Completed submission of the Spokane County Hazard Mitiga tion Plan. • Created an obstruction permit ad hoc committee. • Bus=iness Plan completed for 2006 - 20'12. • Developed alternative Permit Center location. Goals for 2007 • Adopt update of International CodestAmendments. • Refine administrative procedures for Building services. Budget Summary 2006 2005 Amended 2007 Actual Budget Budget Personnel - F7E Equivalents Community Development Director 0.0 0.0 0.5 Building Official 1.0 1.0 1.0 Building Inspector tl 3.0 3.0 3.0 Code Enforcement Officer 2.0 2.0 2.0 Construction inspector 2.0 2.0 2.0 Senior Permit Specialist 1.0 1.0 1.0 Permit Specialist 3.0 3.0 3.0 Senior Plans Examiner 1.0 10 1.0 Plans Examiner 0.0 0.0 0.75 Administrative Assistant 0.0 0.0 0.5 Total FTEs 13.0 13.0 14.75 Buffet Detail Salaries, Wages, & Benefits $ 627,214 $ 848,929 S 1,106.025 Supplies 33,741 38.575 45.275 Services & Charges 98,147 95.635 75,120 Intergovernmental Payments 53,956 31.240 31,240 Capital Outlay 5,253 10,649 16,449 Interfund Charges _ 112,181 401884 22,200 Total Building Division $ 950.492 S 1,065,892 $ 1,296.309 50 i Fund: 001 General'Fund Spokane Valiay 0opt:: 072 Library 2007 dudgot 072 -Library library,services .to,Valley; residerits-are provided by. the Spokane' County Library District (SCUD). An Independ_ent'spscial purpose district,ts sole purpose, is, providing'libraryaeryices to the uninorporated, county and affiliated municipalities: The,appropriation, reflects: the amount reitiitted to; the City,of'Spokan® Valley from delinquent p- 'erty:taxe's;owed`for iibrery services. Budget Summary Budget Detail Sala ies; ,Wages,. & Benefits Supplies, Services. & Charges. Capit®1 C.utlay Interfund CMarges Total Library 2006 2005 Amended 2007 Actual Budget Budget -2;176,178 20,000 $ 2,176;178 $ - $ 20;000 51 Fund: 001 General Fund Spokane Valley Dept: 076 Parr & Racreatlon 2007 Budget 076 - Parke 4 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 recreation facilities, 000 - Parks Adminiatrotiog 8 Maintenance Olv_tsion The Administration 01wsion provides direction and leadership for the Parka; and Recreation Department In implementing the goats and objectives of the City Council and facilitates the general upkeep of parks and public areas of the Clty, Accomplishments for ZkQ6 • Management and oversight of the aquatics and parks maintenance contracts. • Adopted the Park and Recreation Master Plan in April 2006. • Pursued grant opportunities with Washington Interagency Committee to purchase property for park property in the Groenacras area. • Started work on Brorwn's Park Renovation. • Engineer ovaluatZon was competed on old Senior Center building. • 30 new picnic tables were placed in parks- • Reconstructed the Mirabeau Springs overlook, Goals for 2007 • Implement seasonal parks ambassador program. • Pursue funding for the Universal Park at Morabeau Point • Complete park renovation and 1«nd atqu&tion as prioritized by City Council, such as the Children's Universal Park. • Investigate accreditation through the National Park and Recreation Association. Budget Summary 2006 2005 Amended 2007 Actual Budget Budget PemonnRl - FTE Eoulyalen Parks & Recreation Director 1,0 1.0 1.0 Administrative Assistant 1.0 1.0 1.0 Total FTEs 2.0 2.0 2-0 Budrlet Qstail Salaries, Wages, & Benefits $ 154,913 S 162,236 S 207,246 Supplies 14,463 27,340 48,295 Services & Charges 593.274 620.627 644,38& Intergovernmental Services 7,777 10,000 - Capial Outlay 45,097 7,000 - Interfund Charges 13,171 3,000 $.3a2 Total Parks Administration $ 828,696 $ 930,203 $ 905.309 52 t Fund: 001 ,General.Fund Spokane Valley Dept: ;076 Parks Recreatlon, 2007'Budgot 301 - Recreat on Division The Recreation Division ooordinates^and faGililates ttieaeliveryof,rec"realign programs and-services throughout•the City and, the City's park system. Accomblistfinents-for-2006 P Of pred'10 weeks:of. "Summer 04y camp.", o Expanded'Marke'ting of Summer Programs: Newspaper;-Schools.•S:C:O.P.E. o Continued Forming Rec'reation,Program' Policy. o Conducted Walk Across-Was hington.event. 'Goais;for 2007 o Incorporate-Master Plan.Resultsanto Recreation-Programming and Policy. o D_eeelop;tFie'Recreation-P'rog~rams:to coincide,with Mastevkl n. o Offer First Sum mer.,Concer't:Series; in'! the- Park. o Coordinate:activitids-.With!'the.Spokane",Valley;Arts;Council. Budget Summary t i Personnel-- FTE Eauivalents Recreation Coordinator Budget-13 ®tall Salaries; Wages, &'benefits Supplies Servlces & Charges: Iriterfund Charges Tot5l'R6&e,a- ion Division 2006 2005 Amended 2007 Actual Budget Budget 1;0 1.0 1,.0 62;528 1,349 25,591 .56:659 $ 138:575 '4;078 -48,882 7,940 $ - 163;543- 9.M 68;538. 1,346 $ 146.127 $ 199;475 S'. 2421-947. 53 Fund: 001 General Fund spotcarn,, Valley Dapc:..1,,076 Parks &Recreation 2007 Budget .302 Aquatics Division The City of-Spokane Valley owns three pools:- Park Road.Pool,.Terrace View Pool, and Valley, Mission: Pool. -Services include Open Swim, Swim Lessons, SwimTeam and facilify"rentals'. In addition., the City.leases a pordon'of Valley Mission Park to'Splashdown Inc. for.:a water park: The City currently is-contracting with -the .YMCA-for_all aquatic activities-within the City.' Th0'YMCA 0rovldes-- the lifeguards and maintains the pools during the season., Accomplishments foe 2006 o Evaluated plan to improve -existing pools,:as perthe Pool; Feasibility Study. o Initiated Drowning. Preveritloh.Program. Goals;for 2007 o Begin swimming .lessons one week earlier. o Renovate:and'enhance three, outdoor pools according.to an agreerl:upon schedule. Budget-Surrmary 2006 Budget-Detail Supplies ,.Services. Charges Capital Outlay -Total Aquatic"s,Division 2005 Amended 2007 Actual Budget Budget $ 768 $ - - $ - 224;841 294;921 259;450 $ 225;609 $ 294;921 S .259;450 54 ~C' Fundy 001. General Fund Spokane Valley oapt::,076 Parks B=Recreation 2007 Budget 304 - Senior Center Division The.City of,Spokane:,Valley.Parks and Recreation Department as_sume_d operational control of the:Valley Senior. Center in 2003. gccompllshMents dr 2006% o ;Negotaatetl With Spokane Community College',to establish;a.new ceramia-brocirbm. o'Expanded resource -and,referral program. o Initiated; programs in the.new Wellness' Center at CenterPiace.. Goal's for-2007 o Organize and plan activities in conjunctl6n4ith YMCA. o; Establish a cafe atmosphere in lounge-area. o Davelop evening..programming for senior cilliz-66s. o Investigate accreditation with the National Institute,of Senior Centers. o Develop- polities -for-senior,_citizen.prograrris., BudgLif Summary r r- i 2006 2005 Amended 2007 Actual. Budget Budget Personnel - FTE Equivalents Senior Cehler'Supe viaoT 1.0 1.0 -1.0 Budget Detafl Salaries, Wages, & 'Benefits $ 51,488 $ 4099. $ 55;985 Supplies 2'-f_831 4;800- 41650 Services 8:',Charges:, 17,480 -15'670 13,340 ,Iriterfund 61harges _ 6;585 1,900 b;346 'TotaI,Sdnlor Center Division $ 77,735 S 72;269 _ 75,301 55 Fund: 061 General Fund Spoknno-Valloy <mpt: 078 -Parks & Recreation 2007 Budgat 305 - CenterPlace Divislorj Construction of Mirabeau Point,CenterPlace began;ln late 2003; and was completed cold-year.2005: The project, represents the culmination of eight,years-ot,planning and. fundraising by:Mimbeau Point, Inc. and ;the joint involvement. of thetCity,and, Spokahe County. The approximately 54.000 square foot facility houses tAO'City of Spokane Valiey $j nlo_r Centet,'a great room (banquet faculty), numerous meeting rooms, multi-purpose rooms,-and a-high tech lecture hall. The,tacility, combines with Mira au Mdadows Par ks and Mlrabeau Springs to form a regional focal point`dor NbrtFeast'WasMrtgten ar;d Northem Idaho. Accomplishments for 2006 o'Completed Administrafive Pollcles and•Procedure,,Ntanuai for CenterPlace. o Compieted Initial Marheling Materials. o increased: public awareness-of'CentgrPlace. o Developed a:Customer Servlce Plan for Cente0la66. o. Createed Request for,Proposals (RFP) and'contracied forHVAC'Sygtem. Goai for2007 o Refine Marketing'Plan. o.Outiine strategy to,raduce operating de'flcit. Budg_ci Summary ._Ps_rsonnel' FTE.E©ulvalents CeiiterPlade-toordlnator Adrninistralive Assistant Maintenance Worker Total FTEs .SutlaetDetai{ Satartes, Wages;=& Benefits .Supplies Services'8 :Charges ,Capital Outlay Interfund Charges -Total CenterPlace Division '2006 2005 Amended 2007" Actual Budget Budget 1.0 1.0 . 1.0 0.0 1.0, 2:0 0.0 .1.0 20 1.0 3.0 5:0 S. 78.075 $ 186;203. S 288,937 18357 22,830 34,000 105,626 2.48;705 276;205 95 - - 6,585 4;037 $ 208,738 S 457798 S 603179 56 Fund. DO1 Ganaral Fund SaaEaral Vsart Drat: M Gwtarat Gavernmant 3007 2tuTgN 090 - General CovFnrntant the Grinmms Gme mlerl ovmtmnnt =MOWS w `mans Ina; cncw =u33 swencas to nulllple diiilwi aunts tn:kned In Ma dime martt are Oe cnab of city null and ralAtod ulifilies nuuta4mranf ifftn Lwl awvkno, inn uanre owta, rne3ra11aISiWID dry intnrgtrv0nctserrtiV MU13 And 0401W equittaru'l C=te trial burtef4 mwe than Oros d,eodrlrr rrnt• amt ot~^>:iila egsncy hurling OulWde agtot4Lud prL"do rm=7od pubbc owvieos at Wiall of nle City. The oulvds agonies mL,%f aevAs on annul ttt w or tluw ins manoy waa uawtt Bu9091 Summg~ 2000 206S Amanded 2007 Athml 6uddlt Budaw 9umm Dmatl Gwmrai C,",Vo Come Amm m i 0 A A al Swvicoa S 173,7x3 S 140.170 S 140,000 mItto ra Maavl - ca 33,085 4000 4p 9g0 Pnrling oral Eurum,g T•112 5,0m Maction Cam 143491 60.1300 05,0E0 Bt.-lnaa Ragirzaltn 510 15.0 SAO AOVerttak:{ 43. Ty7 40,000 45.000 Employee RecngMicn b Sototy Prcvum 3,210 1.000 1.000 Web Pogo SA00 SHOD hdMhoi ,Du atat;" 72,307 :0,000 24,900 IT Cart mUn0 4ZO28 90=0 SO.00D Crrp amt Operaling Supplci 10,00.1' GtudanlAOvwyCaudill 531 50D I,00D Opmkng Suq4dia0 8,1x24 4,DQfi Geu O Tboa and Mow Equtpalml 4.983 2.0m M000 Spokane Carady Conn - GIS - 7=0 20,1.VD O*or Malntomwtm e•S00 8,50D Vnnldn RnOm.merrt Cu-I 9,000 40,009 116:=13c=rma 1.837 70,000 10,000 lntortad tntaraxtd Luau Intweal InOUhaul Rik Maim In Mr(mul 104.1537 MS.= 185,030 Intv&jnd Eq W maM Ro:t!M =1 ReOtac-a-m wit 10-9,103 Far:C,~ Fubliy Hein b Mainimame 5,000 9,00: fr 0;fie 10>lquingMAirdiRld i• 1,453 CCrtmutnr Softwon and Hxduraro 23„45t 110.000 OS,Onn 00ice Funekn 6 E4ulm*m 9 dtn-0 8,000 Trw✓tar to Street CortAw Rund - Tt a atpr to Paths capi1 1 Fund 550 000 T50 000 4 t0000 LruQditty COM14=1 7503 !wiry tt:m (.rair0 Coatr Clay Nall Rent 20,262 305,000 370,000 Lsroho:dlnpravmrrwas 49t.F1 IS.UDD 15,0110 G!,Xmqo SpaCa b Pa*M r0 5&0 Oula m;,er-^njs nfamnmsn-5(270 1:300 "r31K+~ 35,000 ^,a40ry 1~LI E,Uan b PicrmrlCn 31600 6=9 Ncun-3 fraalntanf 10,174 10,000 x0,000 Spok=a County Air PCUnun Adnrvtly 110,01E 1191000 120.MO City EeartarnC povolm, full 9,255 10,000 IU.OL-3 Site Sefc for tot Ecor rr- modupmari - • 11,000 Ct Dte Fmncttica hnnitattans 0 Sm , 20.ODD t,Dr-O V::!or RoUmImors 6S ~a? 05.000 TO.OGO naLrnta MAXIOWPw - :-WA00 Inv ,cl Fsa Z!wjy S4t.900 il3 000 ptafs.eit;rtei Sam,-.-2 - Lotltnl :t - 40,000 Rem cif! Aam Ot4alco X-,Mnwcu•£cor.ivi=1Surctmzm2rft 70,SW 84.000 85,000 Arj htarrtOufuidaAOm ciaacnr S?~vtcvs 77,000 51,000 48,003 rLrOfrrry 6 fi'ci-w rs Rr3frivo Fsr Rw.tmue Adirnhnants 450= :25,500 Tnrtufm in Cr tc Building Miami; Rud 400 9110 GD9,M 000,000 Trnrmfor inGarmn L--M Resana FUtd 2-3MAG3 7.105.000 7W 000 Transtot to Whim Nfealher. R_serus Furrd 530,000 OpLwalmg Itwnl,u - Gntt~r?lara FtE mr,o 300,000 Opam ing f r=1kr- Strout Fund 7,000,000 2,Cit0.000 0(10,000 Confin2oncy c 490,009 5110.003, S a,d81,ra5t S 7,830.000 S S.I5g,0w 57 Fund: 101 Stmot Fund Spokane Wary Dept: Oat 2007 Budgrat 101 - Straat Fund The Street Operating program Is established m provide effir ent and safe movement of both motorized and non-motarrwd vehicles as., veall as pedestrians vuthin the limits of the City and coordinat_ convenient tnterconnect to the regional transportation system. The transportation neiwortism, under this program, are designed, constructed, and maintained to improvo the quality of life white providing the efficient movement of commerce. Accomplishments for 2006 • Operated and maintained a!I City streets and the two state highway, SR 29D and SR 23, within the City limits. • Conimuod to contract with Spo"ne County for engineering service related to operations and martonance of City streets and bitdges. e Worked with Community Development to ensure thmt adequate traffic and transportation mitigation Is provided. • Contracted with JUB Engineers. for development of a Strut Master Plan. • Improved Signal Timing Coordlrraimn throughout the City. Goals for 2007 e Operate and maintain o!I City Streets and the two state highways. SR 290 and SR 27, within the City limit e Continue to contract with Spokane County for engineering services related to operations and maintenance of City striasts and bndges e Work with Communlay Development to ensure that adequate traffic and transportation rrUgatfon is provided. e Continue to update the west inventory and assesament of City Supers and be3in implementation of the six-year pavement management plan, • Continue to Improve Signal Timing Coordination throughout the City. BudQat Summary 2006 2005 Amiended 2007 Actual Budget Budget Pe rsann©i -FIE Equrvalentj Senior Engineer - Tragic 1.0 1.0 1.0 PubUc Works Superintandnni 1.0 1.0 1.0 Malmanance/Coatsiruclion Inspector 1.0 1.4 1.0 Assistant Engineer - Traffic 0.0 0.0 1.0 Senior Engineer (Planning/Grants.) Q.n 04 8.4 Total FTEs 3.4 3.8 4.4 Budget Detail Salaries, Wages, & Benefits S 64.737 $ 211,636 S 348,534 Supplies 6,523 16,950 36,950 Services & Charges 539.099 1,210.680 951,080 Intergovernmental Payments 2,321,077 2,660,300 2,688,191 Interfund Charges _ 100,944 67,290 83,617 Total Street Fund S 3,032.381 $ 4,166.651 S 4,M.372 56 Fund: 102 Arterial Street Fund Spokane Valley Dopt: 041 2007 Budgel 102 -Arterial Street-Fund The Arterial Street Fund accounts for the receipt and expenditure of the State-levied motor vehicle fuel tax distributed to the City In accordance with State RCW 82.36.020. These revenues will be transferred to the Street Capital Projects Fund for the construction. Budget Summary Budget Detail Transfer to Street. Capital Projects Transfer to Capital Grants Fund Improvements to Arterials 2005 Actual $ 51,002 271.477 1,200 2006 Amended 2007 Budget Budget $ 332,270 $ - 236,385 - - , - 912,000 Total Arterial Street Fund $ 323,680 S 568,655 $ 912,000 Fund: 103 Trails & Paths Fund Spokane valley Dept: 103 2007 Budget 103 - Traits & 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 4730.050. 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 2007. 59 Fund: 105 Ho_ tel/Motel.F. and Spokane=Vallby DOM: 105 2007'l3udgel 105, Hotel/Motel Fund The Hotel/Motel Fund accounts for the receipt and expenditure Eta special excisejax of two'.percenVon the:s_ald' 'charge metle.forthe furnishing of Iodging'under-RM82.08. These funds will be used sdldlyfor the purpose..of paying all orany part°of the cost of teurisf promotion, acquisition:or operation of tourism-related facilittes- and market ng;of,special events and festivals designedto attract-tourists. Budget Summary 2Q06 2005 -Amended 2007 Actual Budget Budget_ 'Budget,betail' Touhtm;Promotion $ 250;014 ' 360;667 S= 618;000: Interfund''Cfiarges -28,156 40;000._ 40,00.0. Total Hotel/Motel fund $ 278;170 <S 400,667 $ 558,000, M is i, ,I Fund: 120. CenterPlace Operating Reserve Fund --S_pakano W1169 oopt:c 120 2007 Budget 120 - CenterPlace'.Operating Reserve Fund ThwCenterPlace.Operating'Reserve, Fund wars established to provide an emergency revenue;source,for the recently completed facility: Budget_Summa 2006 2005 Amended 2007 Actual Budget: Budget Budget `Detail Reserve for.CenterPlace -operations - - 300,000' $ 325;000 Fund: 121 Service Level Stabllizatlon,Reserve-.Fund' Spokane VaUoy Popt_• 121 200T,Budgo1 121 ServicelLevel Stabilization ReserveTund The-Service'Level`Stabilization Reserve,Fund was established to provide-an.emergency - revenue: source Io'maintain service ,levels:.In,the,event of.a doWhtum in the';local*6gonoty.~ Budget-Summa ry 2006 2005 Amended 2007 Actual Budget Budget Budget Detail.. '139s-erve For Service'-Level Stabiliiation $ S 1.000:000 S 5-200.000 t ~ L~ J s Fund: 122 Winter WeatherReserve'Fund SppkAn©_v611ey Dept: '122 '2007 Budgel '122- Winter Weather Reserve Fund The ,Winter Weatiier,Reserve Fund was-established;to*provide emergency services during an unusually harsh wifiter. Budget summary 2006 2005 Amended 2007 Actual _ -Budget Budget Budget Detail ReseNiMor-Wiriter Weather- S S. Mb,'o0o S 540;t)00, 62 i r^ j Lr i c Y.~ i~ I' I a q 1 Fuhd 204 Limited Tax'G,eneral Obligation -Debt Service Fund -Spokane-valley Mpt: '204 2007 t3udget 204 - LfmitedTax.General Obligation - Debt Service Fund the L-TOO - Debt 'Service. Fund -collects and distributes monies neceived'and paid for long-term debt obilgatians. Revenue to thls fursd consists of money received from the- Public, . dility Dist ict~ end City, revenue; which will be. used to pay annual debt obligations on outstanding bonds: Budget<Surnr»ary 2006 .'BUdg6f Detail Debt Service on Mirabeau Bonds Debt Service on Street Bonds Total Debt: Service Fund -2005- Amended -2007 Actual. Budget Budget S 397,745 S 414,000 a 414;000 185,090 186,000. 186.000 S_ _582,835: S 600;000 S '600,000 63 Fund: 3011302 Capital Projects &'Speclal;Capital Projects'Funds spokane'valloy 2007 Budget 3011302 Capital Projects & Special Capital- Peolects:F4_nds Tfiese.fu.h,6,6ccount f6t the.:cotlectimand expenditure-& the real estate excise tax levied on all sales of reaf.estate. T116-tax is.leviei in two phases of a quarterof a percent each. The first quarter percent of the real.e0ate:excise tax (BEET 1)'rriust be_spent.on capital improverhents identified In a" capital.improvements plan: This-REET 1 tax is:accaunted'for in the Capifal'Projects'Fund 301. The second.,quarter percent (REST 2)' may only, be ieyied'6y cities that_are plannft"undet the Growth Management-Act. These funds must be used. for a, capital,prdject: The:REE'1' 2 taz is_accounted for in the Sp®cial Capital Projects Fund 302: Revehues:aixumulatedlh-these fund's will be _used as matching'.iunds for construction projects and will be transferred to other Capital Project Funds. 9udg_et-Summary 301 - Cagital Projects Fu ZrZd Transfer to Capital Granis Fund Trans &16 Street`C#jtal Projects Transfer to OebL Serniici' Transfer;to Parks Master!Plan Capital Projects - BEET 1 Total Capital Projects f=und 302 -Special Capiial:ProjectS.Fund Transfer to, Street-.Capital'Fund Capital Projects= REET.2_. Transfer to Debt- ervice ' Total Special Capital Projects Fund .2006 2005 Amended 2007 Actual Budget- Budget S` - 1,117;000 93,000 $ 1,400;000 1;205,309 -93;000 491-,959 92;545 _40.000 S '624.504 1,421',691 S: 1.210,000: S 4,120;000. $ - S 97,713 S 16-883,843, - 2,443;157 92;643 93;000 93,000. S 92.643 S 190,713 S -4,4202'000 64. ,SS 1 u Fund: 303 street-capital Projects Fund Spokane Valley 2007-Budget 303 Street .t;aQltal prolects Fund The Street-Capital Prrojects,Fun'd aceounts.for monies used to.Anance the 6-year transportetlon.Improvement. plan. Revenues are transfers from'.the Capital,Projects•Fund, Special.Capitai'Projects Fund, and the Stormwater, Fund. Expenditures are dften for matching Wrids for Transporiation'improvement.Board and othiar grants: Budget Summary Budget Detail Road Design B Construction Projects Pines/Mansfield, Wilbur. Rd. to Pines-. 16th'Avenue - ProJect,2 ParkRoad -Project 2 Eirerigreen, Road Sullivan.Road andAth Avenue Signal Mission Avenue Sullivan Road Extension Broadway Avenue _Safety'Stddv' -Barker Road Reconstruct 32nd tor8th Road Preservation Projects 'Other Preservation Projects - Contingency Road: Pavetiack (Ssptlc Ellmlhatlon) Carnahan -South', Greenacres; Veradale Heights Vera-Te4race EcJgerton Electric Railroad Inland Parks Road Sheri ood'Fore-st/Mica Park/Johriston Sewer Orchard Avenue Spaldings GrandviewAcres Rockwell Tre_ntwaod Misc. Road Pavaback Projects Total Street _Capital Projects Fund 2006 2005 Amended 2007 Actual Budget Budget S 540923 S 1,047;000 $ 3,729000 . 37;084 15;500 10,000 27,918 .35;000 5,000 - 48,744 10;000 149 1,000 - - 6;000 - 6;000 - - 50,000 - - 40,000 940,954 1,483;813 • 5,103,198 500;000 155;873' - - .22,221 - 4.:18, 516,624. - 102 :419,280 - .106;531 - - 82 137,985 - 571 500 - 130,720 17;455 - 346;027 - - 53,174: 102,603 - - 275,000 - - 275,000 275;000 - - 275',000: 62;184 - - S' 997;977 8.38,5&43 S 6939,843 65 L Fund: 304 Mliabea_u P_ oint Capital;Proj_ect=Fund Spokano Valley Dept: 304 2007 Budget 304 •.Mirabeau.Point Capital Prolect Fund Mirabeau'PbInt Is a,mu lV-use,reglonal project Iocated;at 2426 D15coVery' Place-which will be-operated ~by.the.City. The,bond.sale proceeds were spent in ?003,;2004. and 2005: CenterPiaoe provides.space for a Conference Center Wing ;Senior'CenterWing:nd a Great Room Wing: The, portion -of CenterPlace:.used for.the Conference Center— Wing'and Great Room'Wing is tieing developed as,a "regional faciiity".as.detined in,RCW 36.100 and 35:57.020. Budget Summary :Budget Detail "Salaries, Wages. &'Be'nefits ,Construction In. Progress _ Total.Mirabeau Point Project Fund 2006-- 1005 Amended 2007 Actual Budg©t Budget S 15.321 $ - ~S. - 3:469:083 7831205 441,000 $ 3.484.4 S 283205 'S• 441.000 Fund:'305 Street Bond Capital Projects Fund Spokano Vatlay Dept: _36S 2007, Budget .305 - Street Bond Capital -Prolects Fund The Street .8ond Capital:Projects'Furid accounts far=monies received from bond proceeds:which will be usedJor.various capftai streEt.proj'&Cts. Budget Summary 2006 2005 Amended 2007 Actual Budget Budget Budget betail Transfer:to'Street Capital Projects $ 27;531 S 1,202.460', S 816.000 Transfer to, CD Block Grant Fund 262.927 Transfer to Capital Grant Fund 115,437 Total Street Bond Capital Fund t 466,8 S' 1;202.460 S 816,000 66 Fund: 307 Capital Grants Fund gpokano Valley Doric: TOT 2007 Budget 307 - Capital Grant& Fund The Capital Grants Fund accounts for capital Improvement projects funded partially by grant proceeds frorn other govamrnental agandes. such as TIB, STA. STP. and C09a, Revenues to this fund are from grant proceeds and transfers from other special rovenus funds: Budget Summary Buds QfttSjl Barker Road - Boone to Spokane River Valley Conidor Projeci-Environmental Study Applaway Blvd - Tschirley Road to Hodges 8th Avenue - Hav um to Park Road Broadway Ave. Rehab - Bates to Sullivan Qishman Kca Rehab -1st Ave to Sprague Su:livan Road Weat Bridge - @ Spokane River Argonne Road Overlay - Indiana to Montgomery 8lh Avenue - Farr Road to Univorslly Road Transfer to the Streei Bond Fund Valley Corridor, Project 42 44th Ave Pathway: Woodruff Rd. to Sands Rd. 13 roadv3y Avenue Inlay: 1-90 EB Ramps to Paris Rd Monlgeinary Avenue Inlay 2: Argonne to University Parts Road - Bridging Ore Valley Park Road - Project 2: Broadway to Indiana Paris Read - Project 3. Sprague to Broadway Signal Contmllef Upgrad:s Sull,van Raid PCC: Mission to 1-90 EB Ramps University Road Inlay 1: 0ishman-Mica to 1Sth Ave. University Road Inlay 2. 15th Avenue to 41h Avenue Contingency Total Capital Grants Fund 2006 2005 Amended 2007 Actual Budget Budget S 267,182 $ 2257,818 S - 141,678 150,939 - 37,325 2.417.325 2.912.325 109 - - 10,552 841,798 - 7,997 250;416 283 - - 8.242 376,758 - 271,477 19,882 81,028 - - - 642,303 624.000 - 16.500 - - - 659.000 • - 497,000 - 752,000 - 557,000 • - 297,000 - 400.000 - - 450,000 - - 81.000 - - 42,000 - 1237,2 18,675 S 625.M S 8® S 7.330O.OoO Fund: 308 Barker Brfdge - Federal Grant Fund Gpokn„e Valley Dept 303 2007 Budget 300 - Barker Brfdge - Federal Grant Fund The Barker Bridge - Federal Grant Fund was created to account for the ravonues and expenditures associatad with the Barker Read SAdge ReplacemLni Project. This project Is fully funded by BRAC grant proceeds and will =1 appmxlmutely $8,000.000 over tits course of the next few yTars, Budget Summary ,1_ B4drlet Detail Barker Read Bridge Replacement 2006 2005 Amended 2007 Actual Budget Budget 5 113,994 SS 1,222.800 SS 7700.000 6-1 Fund: 309 ' Parkstapital Projects Fund Spokane wnuay Dept. 309 2007 Budgel 309 = Parks-Capital Protects-Fund_ Tiie Parks Capital Projects :Fund Is an allocated reserve of,m'onies'specirically designated for.the Parks-andRecreation'Capital plan. Budg©t Summary Budget Detail Park Master Capital, Plan Pending Total Parks'Capital Project Fund 2006 2005 .Amended 2007„ Actual Budget Budget $ $ -1,300.000 3;550,000 $ S 14600bb S 3.550;000. Fund: 310 Civic. Buildings Capital .Projects Fund; Spokarta vaioy Rapt 910 2007.Budg6l 310-:0vic Buildings Capital Projects Fund .The'Civic Bulldings.Capital Projects- Fund is an allocated reserve of monies specificaliy ,designated!for futu4-conslruction of a Civic,Buildirfgs _Budget SunJ'ar,► 2006 2005 Amended 2007 Actual Budget Budget Total Clvlc Buildings Capital Fund S - $ 1,100,000' 1;460;000 ti$ Fund: 402 Storrnwator Management Fund Spokane vafty Dept 402 2007 Budget 402 - Storrnwator Mons Lamont Fund The Stomntator Management fund accounts for receipt and expenditure of the starmwatw frsa. This fee is levied on an annual basis based upon a number of equlvalant maldential units utiachod to tha parcel, The expenditures we used far stormvmler constniation anti managorilent through both the Sheet Department and Spokane County. Accomplishments for 2006 • Des!gnod and implemented sotutions for existing drainage problems In cocrdnabon kith three sower projects and conducted field investigations and replaced and upgraded misrallanscus faifmg dryweils throughout the City, • Performed floodplain pomtit endnaeenng review, • Managed the svnlo Inspection program • InWe--d axlsting swates and cooTdinated w3h code enforcement to bring swalos in campliancD with Stormw3ler code. e Continued development of a Fitt-gear plan for construction of regional and semi-rug=al drainage faciiibes by devaMpinent of the enginewl" dooign for tho Beverly HiCs drainage area, project to bid in the fell 2006. e Participated in tho development of the Regional storrriwatrr design manuil. The Manual is currently being review by Ecology. The Manual Is expected to be cent to the Planning Commission for review by early 2007. • Developed bid documents and coordinated the b°d proses, for the sUegl sweeping, dry well dean-cut. and landscaping cotrdct3. • Pert cirt8ted in tho development of the NPDES Phase II Permit and revislnn of UIC rule. • Made an inventory of City awned swale-3 and ponds- Goats for 2007 • Design and Implement solutions for existing drainage, • Complete six-yaw plan for constructian of rog7onal arse semi a€rg"lance dra rtage fasililies. • Adopt and implement the Regional Stomrvrater Design Manual, • Implem=nt the Underground Injection Control Program to Involtory and register drywail, • Begin implementing the NPDES Phalso Il requirements, Budget Summary 2000 2004 Amonded 2007 Actual Budget Budget Personnci - FTE Equrva:ents En fneer 1.0 1.0 1.0 Engtriecnng Technician 1.0 1,0 1.0 Assistant Enginoor 0.0 0.0 1.0 b1ivnionunnr:elConstrus tion ina{.Tvor 400 1.0 1.0 Total FTEo 10 3.0 4.0 Budttat Oftfail sa`wias, Wages, & Benefits S 94.835 S 147,774 S 336.338 Supp505 24.638 13,490 19,590 Services S Chargas 62,372 131,755 163,891 Inwrgai.mrmmental Payments 835.197 748.368 887,011 Interfund Transfors 272.842 580.147 523.479 Total S►armwaler Fund S 1.279.885 S 1.621,534 S 1.300.349 69 Fund: 501 Equipment'Rental &Replacement Fund Spokano Valley Dopt: 501 2007 Budget 501 - EqutQment RentalA Replacement Fund. The Equipment Rental 8 Replacement Fund (ERBR)-acdounts for thecost of maintaining and replacing City vehicies;and equipment for-all City'departments..The.ERBR fund is:an Intemal'Service,fund. The'fund accumulates,the.rosvurcesforvehicle and equipmant:replacements in-th'e fund. The.Funds or Departments; using the,vehicle or equipment~pay..the'scheduledI ieplacement.fee.. Replacement hd&are being collected on'the-telephone system: computer. network system,, desktop cdmputers, and.vehicles' Mamtenanc~-- andservice charges forcdplers, telephones, and, the.-intemevare also charged to funds through this department. The fund also-finances and administers a fieet of'pool cars.-for use by, City.. departments: Accomplishments-for 2006 e Administered anJ_accountirig system for"replacement costsfor city, equipment. wSetupand administer an inventory tracking system. Goals for 2007 e Contlnue to: administer and, refine. the accounting system for replacement,costs. Budget Summary 2006 2005 Amended 2007 Actual Budg®t Budget Bud et Deta l Suppl as $ - $ 7,500 $ 7,500 „ Services B-Charges. 257,956 50,000, - Capital Outlay - 635,757 ,936,875 Total ERWFund S 257,956 S. 693:257- S '544,375 70 f~ \ .l ISM This fund also accounts for.* the funding,of uneriiploymenVciairris through the_- State of ,Washington. Accomplishment for 2006 o.Administered amaccounting system for, the, risk.manageribhVintemal;s$rvice fund. :Goal 'for 2007 o Continue=to administer and 'relinethe risk management•internal service.fund_ accounting system. Fund: 502, Rlsk Mianage-M-pint- Fund I. L- Dapt:,'502 2007 Budget 502 - Risk Management Fund The City,of;SFokane Valley Risk Man~3gement,Fund*,is estabiished to,account-for insurance costs,:claims settiemerit:and administration of a risk management safety program. Budget Summary sj i i a J Budget Detail Services Charges Total Risk' Management Fund 2006 2005 Amended 2007 Actual Budget Budget $ 110.'279 5 189,939' $ :217,100. $ '110;279, $ 189.939. $ 217,100 '-7,.1 City of'Spokane Vailey General. F,un.d Capital Expenditures: for 22007 Department Capital-Outlay Description Total !.032 Public Works .Computer,Hardware/Software 5 15:000 Transportation 25;000. -058.PIanning Office fumiture Equipment 5,090 ;059:8_ uilding Co nputer,Hardware/Software 10,000 Office Furniture.& Equipment 6;449 090 General Government Leasehold, lmprov..ements 15:000 Computer-Hardware/Software J5'000 Office Furniture & Equipment 5;000 Transportation 40.000 Total Capital 'Expenditures S 219,449 72- C'l - - n _ app S.-:J ,i--..- 4r Y.---, rt14' ~I "`~crr ~ ~<f ~ ` ~ i ~ / 1 ( i`i ~ ~1.~ -'I /•.'-°J i., •-l, /'c-. _-,p ~ ~ Y t.~( ~ ~ ( i,. ~ i~~! i ~ f~~' ~T,'~,- , ~ \I ~S TI'. r i l 1 City of Spok'an@ VIROT Capital EaPmufati a ftlr ?.DQ7- s a- t= ltanw+.ia tl dtme ta~xls., 't.omwir7 tttenmmtei rig lea ie>dl:a-.u.e .felrmwutawi bt6 ic.. .tterst 'Theopennt- OWV66P m _ tlrattyf4slt C.t:tal4utt4vOR9i71t!LIQfI -Tout T. t yW ftk~i D", 303 ObV4 C=t=l Fun0 '--16tft Aetrttc 031• 4tf3-[D,lif3t'S aulttt ' ' t 10,000' ~ fsrt, '.A rsin~a:::eil~ Ai,tmp to 2iif Arpmii ?;::n00 . ,MlsSian Atrmm 4900 Plntii'/. Wanpn +W '3,770.000. t ~~rbrer~i Ftcil; tuono _ SI1llvin i~nliiJ Eetutniur- , ' &DOO y =Pie Aeetni Safety 5wUy 5(krcw; . t3artiVROidN~ni:uiatlor•_3Ynitofltli '30,000, CentirtOmtcy G9W7W I (4K'-a3nOMA QSNt1 CIMPI.-J11cv1 VI ~Ct t 1.dt13.8fa ~ Rpdd PtT1t000L rSp~.~Tend GlirtSrinJM IhsiiintyJ. SFta'Irlti+~ia 773J~tl0 ~ Gratoxw Ri;ss 273.000 IZ^i-rir3- ?r6.9dQ --Tlen:uixrd ' ?10900 ' 303 0be4t Cal W Fuixl OiwftL• W, 0.97[917 334 mu-si eiti Pctrtt Glnttrt~,ltni rn PrV',Aat7 Utr~ SOT Caydul8ranits fWttt ''P.oad peaiint~r~i~~iLUtln Pta'ecta A,;O--%wy 111W. - Tt~111r ~y; Qned to li.iipc0 7.31Y3?5. V413ty Gmtd,r - rrayo0i o:. tCi pw Par4 it Il Eric grn4.us1 vnfwt 7FTJ300 Puv Itc30 WOjczt 3. (HeWrirery ~13~M {ftPf) `7~i99 l3(tt:4datr)' Au_erue Way 659.000 HiantpC/IIBry A:cnue,hfay : l37.4D3 S~iv/r ap~tt 1?CC. -d90,WU lhrwailty Qust! Ininy, t 01:0W unfvonltY Raxs lmaf, t: 4;!Iw Cbntiitgonc / 19.915 5tpnalct~iivaitcr tlpor9rzn 4da;9sm 307-Ciow Grmtu Firm siibtaw `,100.W3 3G Barim 8rmup - FOIL "linaw . p0ri;craoad QriuM aacnztnt~ttn f00,0,n 300 Pots Cap= Pn*cb P+t1iltiCLtlus AcOullllczs asl Aertrn:.i.:m 1 3,637,CC4 3lO Clile EWllutrlq Csplld! P4ttiecl► IiaaleueatroCoruuvetitilatAC.ttreekli'n. t:4oU.Up] 402 9tmtm id to Alan t~ataat ' StOrMtalilf Ltaraden inn R64rta9ons )DMm TetdlOOts EgioiMltian t'IUCDO0d7 s - s to,cao t t t s _ t s 's . 000. 0,000, • re.30V t,m,m 443,751 VA,6524 u7;dJ0 WOW • - 5110AR0 _ . • IAICO ]0 49UM3 ululyj mom, :off _ n5* :tioAnD n.•us5ae 1Atts343 1,004AM 441.151 V5A74 447,480 • ]S:.i.i 9731,:01 00t:t100 • ?Irl,ral, _ .7111.437 ' - - _ ]2 Dd1. "Una allow, - 15+,000 u,D0t1 211,000 15 OC0 • ,07.8n0 G7AW0 _ _ ~ 407,000, • 190AIw _ . 11000 MOM CA00 20am to ofs' r.rfij 'ri4 r,~D ]dN.G60 - t,itR1,n00 - 3,u7i.= W5A00 304,000 -948,000 _47,1x10 -:•-^7c.:Q2 ioomn - d5DA0D - ],tM1,Opp 300400 i 'naaana s 719 t IMAMS ti - 3A31•?f0 1 1 t' 2-34 a30 f 747.7441-~ i 2~ 1' fAT.00a b 0'4 213 73 - Powtion tbiirlo QtyatSgido vac,y 2007. Miwl tid P=tftm QTY,l/ANAOEA F.O t.0 QCFUit QT► MAN+lCE31 I.O.• tjU LIYIr i1TTOR►3T S.0 1.4 CC,tMI1Nn'V OEVELCIPMrrW OaEC_TM U.S C -S I RiBLIC W06 LS IWNIXIOR 1 4 t.0 fiN is Lmbcm t.0 1:0 DAPKS R[Ct[~AT10N ULL~~tI I.0 10 CIYI',Ct.UK 1,0, 1.0 EK04EVI ?.0 t.0 3.0 rLA►sV11i 4A owi 1,0 1.0 owuT'i Oly ATTOt'UcY IN 1 0 PMT i!LJK:L ODOR T1ATOS I' , 1.0 . 1.0 5E►UQR PllUt , 0 I 3:6 xS515Tatrr u+etivt FJt, i0 . I.0 t _u 4.6 EriGl►ERIIot: TEClIAtlOAN 1.4 1.0 ? 0 gWR PLANNER 1,0 I A AaSOQATE'PlANIlEit - Ct&IaC1lT 1,0 1.0 ASSM9AT£ PLANttM - LC l. r-TFiW 110 t,0 _ ASSI.*TAIJTFLAMED - 1.0 1,0 CGOE Ef,! ~WCCMENF OFF+CEN ! SI 1.0 OUL LING OFMAL 1. I,0 6ULUIK t4SFEC-tM U 3.0 S,0 EULMG L*I EarTOR 1 0;0 SE. ICIR IJ ANS CAAMINU 1 0 1,10 TLANsC AMINER :0.75 15 O. t iNMF 5:r pAt tS r 3.0 3.0 Srf atOR F:RNiTa 5FYMuS-- i'.0' t .4 rinru,s~c ~cctcdcliL, 1.0 i .o Tu-UetiawtiLS 5UKItrltFrttlFl.T t.0 . t .0 IS:REATION COKbZtII? AtOR I A 1:0 AIlN1K5MTWE-A A0V 1',0 1,0 A00012FI'ANT/TRiGrT: ANALYST 1.0 2.0 FUTiL1C P~f01iAtA'~10N f1fFA;EII I.0 `-1.0 WMAN RE5MMCE ANALYST 1.0 1.0 ACCWM4G MMIAICIA 1.0 1.0 ;GiWdAYAnA,~E ADMV4tSTRATQR 1:0 1.0 Fi WiCIALIS't: Co ~I -0 IT 71:CNNICIAN i.0 1.4 SL41M LT-IMR SMCIAL57 1:0l: 1,0 OEPLf1Y;Ct17 CIt 0 r 4,5. t,0 AEi7 NSTItAIIYC ASSISTANT 2A 2.0 1;0' 0.3 0.S 1.0 f,U 9.0 OfFiCE ASSIVAN1:0 (,0 1'.0 ArOCtu MiGTEOUtaAr. IS/ 1.0 MNSVT£1wIt E WQGiLLR . 2:0 2;0 Nht+TCNA.-.m4i,, gr,vc7m WSFECTOR I i.Q Tatab 6.5 6. BA !F 10 0 _x;75 2 0 t' 1 0 ,Q S a ! 71:15 I ST+nat 11 Simim at- F Ssura] Gerrant ; FsW Fy~,_D City of Spokane Valley FTE Count by Year 2007 Budget Department Executive 6 l.cgistairve Support City Manager Legal Operations & Administrative Services. Deputy City Manager Finance Legal Human Rascurces Public Works Planning S Community Development: Planning Bu;lding Parke. & Recreatlon, Parke Adm!n Recreation Senior Center CcnterPiace St-eat Fund Stonnwatei Fund TOTAL 2006 2006 2007 Budget 2007 Budget Authorized FTE Changes to Proposed Interns for FTEs Additions FTE-, FTE9 2007 4.5 - 4.5 1.0 - - 2.0 2.0 2.0 6.0 - - 6.0 - 6.0 - 2.0 8.0 - 2.0 - (2.0) - 1.5 - - 1.5 - 910 - 1.0 10.0 - 6.0 - (1.0) 7.0 - 13.0 - 1.75 14,75 - 2.0 - - 2.0 - 1.0 - 1.0 - 1.0 1.0 3.0 - 2.0 5.0 - 2.6 1.0 0.6 4.4 - 2.0 1.0 1.0 4.0 61.90 2.00 T.3S 71.15 3.00 2006 Additions 1) 1.0 FTE for MaintanancelConaiructmn tnspuctor was added to the Street Fund: 2) 1.0 FTE for MaintenancefConnuction Inspector was added to the Stomiwater Fund. 2007 ChanttesfAdditionn 1) 2.0 FTE's, City Attorney and Depuly City Attorney, wer© transferred from Operations & Administrdtiva Sarv,~ces to Executive d Legislative Supporl. 2) 2.01nform3tion Technology FTE's ware added to the Finance DlvIsian. 3) 0.6 FTE, Development Construction Inspector, was added and :4 FTE was transferred from the Street Fund. 4) 0.5 FTE of Ilia salaries and wages for both Ilia Community Development Director and Admmstralive Assistant wore li,ansfarred from the Planning DIvIxfon to the Buil&nq Division, 5) 0 75 FTE added far o Plans Examiner. b) 1.8 FTE hta!ntr:nance Worberwas added to the CenterPlace Division. 7) 1.0 FTE Adrn:nistrallve Assistant was added to the ConterPlace Division. 8) 1.0 FTE Assistant Engneer was addod to the Street Fund, 9) 1.0 FTE Assistant Enfl:neer was added to the Siormwater Fund. 75 Spokane 198,700 1982 8 Bellingham 72,320 727 56 Spokane Valle 85,010 62 2 Auburn 47,470 458 4 Lynnwood 34,830 359 24 Puyallup 35,830 332 29 Longview 35,430 290 42 Marysville 29,460 235 11 University Place 30,980 63 2 76 V The 15 Washington Communities with Population of CITY POPULATION FULL-TIME PART-TIME Seattle 57;,~Ji)U `9~233 Tacoma 198,100 3332 51 Bellevue 115,500 1181 55 Everett 97.500 1060 14 Vancouver 154,800 1057 27 Kent 84,920 766 30 Yakima 79.480 663 11 Renton 56.840 569 18 Kennewick 60,410 349 8 Federal Way 85,800 283 19 Lakewood 58.850 227 9 Shoreline 52,500 128 28 AVERAGE 1441.6 66.2 The 18 W ashington Communities with Population of 30,000-49,999 Redmond 47,600 533 52 Richland 43,520 476 15 Kirkland 45,740 405 31 Bremerton 34,580 343 54 Edmonds 39,860 266 10 Pasco 44,190 260 11 Walla Walla 30,630 260 11 Bothell 31,000 254 7 Lace 33,180 217 5 Sammamish 38,640 70 0 Burien 31 040 43 15 AVERAGE 300 20 Source' Association of Washington Cities Survey: 2006 Full Time 2006 Work Force Comparison: 50,000 & Over oiokane 410;o0owky CONINILWM PROFILE AND HISTORY "You cannot took to the future if you tit) tint kwaiv the past. " On May 21, 2002, voters within the City upproved.incorporation of the City of Spokane Valley. which is the second largest city in the County and the seventh largest city in the State, with approximately 87,000 residents. The City incorporated as of March 31. 2003. The assessed valuation of real property within the boundaries of the City fur taxation purposes is estimated for 2007 tax collection to be approximately $5,800,000.000. Spokane Valley encompasses approximately 38.2 square miles rf Innd area. [t has an extensive retail twi base and is home to several major auto dealerships and the Spokane Valley Mall, which includes over 700,000 square feet of grass leasable floor area. There are an estimated 4,000 businesses in Spokane Valley with estimated retail stiles of S1.66 billion. The first permanent settler in the Spokane Valley was Antoine Plante, a retired French- Canadian trapper. Mr. Plante built it cabin near the Spokane River in 1849, from which he operated a small Hudson's Bay Company trading post. Other settlers begun arriving in this area between 1865 and 1882. "Hirst.a' to occur in Spokane Valley include the first settler in 1849. first business and ferry in 1850, the firs=t store and bridge .in 1862, the first house in 1866. and the first post office in 1867. All of these "firsts" occurred before the arrival in 1873 of Janes Glover who was considered the "Father of Spokane." In 1883, the Northern Pacific Railroad opened the west up with the transcontinental railroad. The new railroad, coupled with the discovery of silver in north Idaho, created an influx of people to the Spokane Valley area. Within a few years the Spokane area was connected to the rest of the country by five transcontinental railroads. The next major innovation to Spokane Valley was the introduction of' irrigation to the area. Within 20 years 30,000 acres of dry land had been converted into fertile farm land. The first irrigation systems were constructed between 1899 and 1905. The Valley population grew from 1,000 residents at the turn of the century to nearly 10.000 by 1922. During this time apple gnawing became the predominant agricultural crop with. nearly 2 million apple trees being planted by 1912. As the population of the Valley increased. small communities with churches, schools, businesses. community clubs, and other organizations thrived. 77 Prior to) World War 11, the federal government made a decision to build an aluminum plant in Spokane Valley along the Spokane River. Additionally. the federal government identified a need for warehouse space and facilities to support coastal activities during the war. In 1942, Spokane Valley was chosen as a site for one of theses Inland Supply Repots. The Naval Storage Yards are now the Valley Industrial Park that has 5,(M,,000 square feet of gross leasable floor area. Rapid growth continued in Spokane Valley throughout the 1950s. 50s, and 70s. Along with this continued growth emne concerns regardutg the impact of the development on the Valley environment. Citizens' concerns were related to impacts to lakes in the area as well its the aquifer underlying a mallority of the Spokane Valley. No protections were put into place to address these issues: sanitary sewers were not required for new construction. Steady residential and commercial growth continued in the Spokane Valley throughout the 80s and 90s. Iligh tech companies followed Flewlett Packard into the Liberty Lake area. Later, some high tech companies moved into the Industrial Park. The State Board of Ilealth threatened to enact a moratorium on new development in 1983, unless sewering of the Valley began. In response, Spokane County developed a wastewater management plan that put into motion construction of a sewer trunk line and a sanitary sewer system was made available to the citizens of Spokane Valley. MAJOR PUBLIC FAC[LrMS AND PARKS IN SPOKANE VALLEY There are public facilities and a number of parks in the City of Spokane Valley. The Spokane Indians, a minor league baseball team. plays its home tames at Avista Stadium, located just inside the city limits an the east side of Havana Street. This stadium is one of the finest facilities in the Northwest League and can seat 7,300 spectators. Situated next door to Avista Stadium is the Spokane County Fair and Exposition Center. The Fairgrounds was expanded in 2003 with the construction of a new covered grandstand that was opened at the 2003 Interstate Fair. Various other shows and events are held throughout the year at the Fairgrounds. . I abeau Point Park. situated on 54.5 acres of land, located between Pines Road and Evergreen Rvad interchanges (nnnh of I-90), along the south hank cif the Spokane River, is the home of CenterPlace. CenterPlace, a 54.000 squaw foot facility, was huilt to accommodate it regional senior center, education and business center, and a cultural and performing arts center. Mirtbeau Meadows is a 15-acre parcel of land providing another area for community activities, such as family get-tog. Cthers and gamer, outdot-)r music, corporate castings, farmers markets, anti and crafts, and ether special events in Mirabeau Point Park. Valleyfest, an annual community event that is sponsored by individuals and businesses in our City, was held in this park in 2004. 78 ~r l The-C74y of Spokane Valley, operate . s a number ofpaeks within the City: Below. is a summurv of these parks:- Park-vie Park_Clirs~lticutlnn Park Sipe Balfour "Communit .,Park 2.8,-aeres' Brown's Community .Pnrk 8.2::acres .Castle 'Community, Park. 2:7.acre Ed ~ecliff Comtnurii Park 4.8 Acres, Mira. be Point Park- Community/Recional Park 54.S_acres' - M rtle"Point Natural Area; 3..I.0;acres, Park- Road'Pool '-s ecial'Use• 2:U:aeres Sullivan Cotmrrtunitt~ Park 1.0.3; acreti Terrace View Community Park 9.1 acres . Valley"Mi ibiviand Valley Mission-South & .Pool, Community Park. 27.2 acres Valle Stniiur Center :S _ 6aI.:U$e_ 7 acres Centennial Trail Trail 7 Linear miles' - THE FUTURE IFSPOKANE VALLEY Sjinkttne hullE~?:. u G firnriiiiiiity oaf, gpp(~rhm'iky wh~re- ptcliy dart is foul jamllies.ran gro►J autl,play. c-ind business. will flaurisluan l prosper.. The gteatial tif'Spokane-Valley is tremendous, ,with arr-adequate tax basc-and room for. expansion of-residential; commercial. and.industriul.growth. Spokane Valley rivals other cities in Eastern Witsliingtcin' ip tc,rms of Oopulation.anri significanc.e-in.the'.region. The City 'is corrirriitti:d Co P{caning for tlis: future. It has tidoptcd tts first Cciniprehensivir P1art andits'first-Parks, and Recreation Master Plan. Itis in the lirocess.af creating a SprfiguelApFlewny-revitalization plan to promote redevelopment of the ma+.jor easFwest corridor' Thc'Ciiy:iti also creating it:stmt:;tuastec plan. - - 10 r' `sc=. i Appendlx'A EMPLOYEE POSITION CLASSIFICATION MONTHLY SALARY SCHEDULE 2007 SaIM. Schodule Effective //112007 Position Titlo. Grade 2007. Range City Manager Unclassified Deputy City, Maner 21 5 7,627 = $ 9.779 Ci Attorn ' 21 7,627 = 9.779 Communi 'Develo ment Director 21' 7,627 = 9;779 Finance' Director 21 7,627 = 9,779 Public Works`Director 21 7.627 = 9.779 Parks.and Recreation'Director 19. 6;178 - 7;921 Planning Manager _18 5;561 - 7,129 Buildin Official _18. 5,561 - 7,129 Senior En ineer - Capital Projects - Devalo ment ' 18 5,561 7,129 De a Cil Attorney 18 5,561 - 7,129 Senior Engineer , Traffic, CIP!Plannin /Grants, .17 5.004 6416 Accounting Manager .17 5,004 = 6'416 Ci 'Cleric 16 4;504 = 5;774 Engineer, 16 4,504 = 51'774 Senior'Plans Examiner 16 4,504 - 5`774 IT-Manager 16- 4,504 = 5,774 Senior'Planner 16 4504 - 5;774 Associate Planner 15 4,054 5;197. Assistant: Engineer., 15 4,054 = 5,197 Public Works-Superintendent 15 41054 - 5,197 iT S ecialist 15 4,054 51197 CenterPlace,Coordinator 15 4;054 - 5;197 Human Resource:Anal st 14 3.648 - 4;677. Accountant/Bud et,Anal st 14 3.648 4,677 Administrative Anat "st 14 3,648 - 4,677 Assistant'Planner.. 14 3,648 - 4;677. Building ;ins ector'II 14 3;648 - 4,677 Plans'Examinet 14 -3:648 - 41677 GIS Techniclan 14 ----3,648 - 4;677 Puhllc information Ofoor 14 3,648 - 4;677 En irieerin ,Technican 14 3,648 - 4.677 SeniorPennit-So cielist 14 3;648 - 4:677,. Maintenan"ce/CcnsUuctton Inspector 13-14 31. 4:677 ,283 RQcreation:Coordinator 13=14 3;283 4,677 Code'Enforcement•Ofiicer 13 3,283 - 4.209- Buildin'g' Ins- actor l 13 3,283 - 4;209 Plan nin .TechMeian 13 3,283 - 4,209; De ut City Cie* 12-13 2;955 - 4.209: SeniorCehl6rS acUist 12-13 -2,955 4;209; Administr666 Assistant 11-12 2,660 - 3.789: Permit,S ecialiM _ 11=12 2:660 3789' Accdundn Technician 11-12 2;660 3:789 Maintenance Worker 11-12 2;660 - 3;789. Ofirice,Assistant II. 10-11 2.394' - •3,409 Office Assistant 1 :9=10 2,155- _ .3,068. Recreation'Assist®nt- 5. 1.323 - '1.735 8o i r- C~- J f, l.. f S_ y-l r== r Year 2007 2008 2009 20100.2014 20152019: -2020-2024: 2025-2029' :2030=2033; AppendixB OUTSTANDING GENERAL OBLIGATION BONDS DEBT SERVICE SCHEDULE Principal Interest Total Requlrements $ 185;000 1,90;000 205;0p0: 1,200,000 1,655;000 2,480,000. 2:090;000`' 940;000, 3 8;945;000'.- $ 81,035 406,872 401,173 1,8 1;612,068 1,135250 519,250 112:500 $ 6.483,260 81 $ 596,035' 596;872 606;173 3;085;112 3,267,068 3,015;250. 2;609;250 1;052;500:. $ , 1594280260 City of Spokane Valley Multipar Financial Plan - General Fund - ProWam Statement 01 7Y1832008 2006 2007 2008 2009 2010 2011 EsUmate Estimate Estimate Estimate Estimate Estimate General Fund Revenues: Sates Tax 3 t71s4f1,0Q0 $ 17,686.800 $ 18,040,536 S 18.401,347 it $ 17.G00,090 $ 17 652.DW Property Tax 3 8,7d t.000 S 9,175,m0 S 9,310,2 $ 9,:4}3,4!3 $ 9,704,507 S 91001.652 Gamklin8 Tax $ 910 000 $ !310,000 5 910,900 S 9~5,000 S 925,0110 $ 826,0114 Franclt,se Feea18ua Reg S 717,~16U $ 7.4.170 S 731,412 S 7311,7 $ 746,113 S 733;574 S=e Shared Revonutkl S 1,121,000 $ 1,121,900 S 1,149,025 6 1,177,751 S 1,207,196 $ 1,237.375 SMICID F OUtl 5 1,4`a0,01At3 S 1,400.00 5 I.E00,OJW 5 1,00q,9UrJ S 1.f00,00() S t,6i*0,000 Finis & Fotteawea S 1,250,0041 $ 1;2,50,000 S 1,2''•111.000 6 1.250,000 S 1 250,000 S 1,300,UUU Reveatliln Prugram Fees S 345,516 5 4",UrA S 412;0611 5 4113.201 S 400,363 S 424,5(1(3 Inmftnd Tranaleis S 00,000 S 85,600 S 00,736 S 96,!80 S 101.651 0 106,0811 I n eWment littarest S 259,0!11) S 250,000 S 252,5100 S 255,025 S 257,575 S 24jFr,621 Carryvverfrom yrrtuyr $ 7,000,600 S 2.521),261 S 4,169,998 S 5.074,190 S 4,405,168 S 010,7" Total General Fund $ 38,753,318 6 35,888,851 S 37,942,937 S 39,443,833 6 38,217.870 S 39,287,510 General Fund Expenditures: Legista11ve $ 301,?,ti7 S 242,393 $ 258,361 S 277.516 S 21!6,932 $ 317,723 Executive &Leg'Satlvu S 070,101 S X5,721 3 57'3,221 S 613,347 $ 650.8 1 S 702.221 ?ululacSafaty 5 17,173,000 $ 18,256 00 S 10.716,912 S 21,284;285 S 72.997,E-06 S24.JS37,a31 aopuli City Manapr S 519,0041 S 5110212 S 555,557 S 584,446 $ 030,057 S i38Q15al Finance 5 516,085 S 762,652 S EXAM S 887,E-84 8 949,827 S 1.016.30 Legal S 3,7 $ 344,1±33 S 369.078 $ :f'J6IM S 418,609 S 447,911 Human Re.omcei $ tE l,tc0 5 165,944 S 177,560 S 100,214 S 2111,789 $ 215,456 PutAlk:worlt S 9611,1!-2 $ 1,144687 S 1,222,1383 S 1,21011,262 $ 1.387,001 11 1.484.091 Piarnrny $ i,tD5500 S 299,x87 S 11069.065 S 1,134,163 $ 1.213,554 S 1.108,5413 oulio, %g $ 1,0411,Bdr1 S 1,206,c"06 5 1,3£16,543 S 1,470,160 5+ 1,573,Q71 $ 1,EM8 t86 Patas Admin S 847,703 S 979,40': $ 1,048,075 S 1,110,059 S 1,188,7211 S 1,271.xS31 Rc=adcun $ lt39475 S 242.947 $ 2-91853 $ 375,559 S 2946!39 S 3t5,478 Aquatics S rA,921 S 75 9dSU S 277,612 S 2'4.7.58 S 314,867 S 736,9111! 8 n(or centw $ 6920 S 75.301 S 80,577, $ 85:106 $ 91,386- S 97.782 CnilmrPlaro S 438,298 S 43B ,3E0 $ 533,211 $ 501204 $ b04,768 S 647.102 Itain lur to St1sa1 rural S 2,01!0,0160 S 900,000 $ 070,000 S 500,9M $ 500.090 3 400S)O0 Transfer to Cartlai S 7511,000 S 410,01513 $ - 5 -266,600 S S - 'Transter to Civis Faz, III-us S 600,1100 3 $ 00,000 S 600,000 S 800.000 S 690,000 L3h'ay S - 0 MOW S - S $ $ Transfer *,a Sew[ Level S 6+.195,13M S 700,4700 $ 200.0£10 $ 200,030 S 200.000 S 205.600 Csunerat Goveinntcnl 5 2,500,0013 5 3.05,(J00 S 2,000,&0Q S ZSOQ,000 S 3.214,Of30 $ 3.360.001) Total General Fund 37.4331,687 31.490,853 32,868,347 35.038. 37,309,116 39,932,853 Carryover to "OKI yr 1,319,029 4.189.988 9,074,100 4,405.166 818,753 (4,645,3431 Leso Ganntnnt turd fiat S 5,040,010 82 Street Fund Problem-Statement #2' J61y'27, 2007 2006, 2007 2008 2009 2010 2011 Estimate Estimafd*. Estimate Estimate Estimate. Estimato Street Fund - #2 Beginning Fund;®al $ 3;900000 S 4;420000, S 22920;000., ;S: 1;060,000 $(1,598',800) $(41657;504) Transfar from General'Fund V'2.'000.000 . S: :400,000 $ 900;000 S-, '500,000' 500;000 S 400,0017' Mbtnr;fuel tax/mi isc.. x`2;020,000 $ 2;100;000,. $ 2:100:000_ $ 2;100:000 _$`2,1001000_ S 2;,100;000 S 7,920;OU0 $ 7;420;000, $ 51920:000 S 3,680.000 , 1,011;200 $(2:157:504) Expenditures- S.3,500.000 S' 4.500:000., $ 4',860;000 S 5248:800 3 S,66>3104 $ 6;122200 =Ending=Funtl,Balarice S; 4.420.000 S 2;920,000, $ 1;060,000. S 1;588,800 2Q66IIght weather year $(4,657;504) S 8,279,•704 ` 83, CITY OF SPOKANE VALLEY SPOKANE COUNTY, WASHI-NGTON ORDINANCE NO.06.021 AN ORDINANCE OF THE CITY OF SPOKANT VALLEY, SPOKANE COUNTY, WASHT\GTON, ADOPTING A BUDGET FOR THE PERIOD JANUARY 1, 2007 THROUGH DECEMBER 31, 2007 APPROPRIATING FUNDS AND ESTABLISHING SALARY SCHEDULES FOR ESTABLISHED POSITIONS. WHEREAS. State law requires the City Munagrr to prepare; a preliminary budget for the Cit) of Spokane Valley at least sixty 160) days befoN the beginning of the City fiscal year Ise=inning January 1, 2007 and ending December .3 1, 2007: and WHEREAS. the City Manager in consultation with the Finance Director and Department heads has prepared and placed tin tale with the City Clerk a preliminary budget together with an estimate of the amount of money necessary to meet the expense, of the City including payment of outstanding obligations: and WHEREAS, notice wits posted and published on August ?i. September 1, September 29, CJc:tober 6, and October 13, 2006 that the City Council in the City of Spokane Valley would rne-t and receive public comment in the City Council Chambers prior to the adoption of the hud ct: and WHFRFAS, following the filing of the preliminary budget with the City Clerk, notice of the same and three hearings on the budget, the City Council desires to adapt the ?007 budget. including all allow•ancec and an appropriation for each fund so that a balanced budget, where appropriations are limited to the t:stimated revenues including beginning fund balances, is adopted for the City. NOW, THEREFORE. the City Council of the City of Spokane Valley do ordain a.s fullo"s: Section 1. Adoption of 3007 Budget. 'rho budget for the City of Spokane Valley for the year 2007 is hereby adopted as the balanced budget of the City evith :appropriations limited to the cowl estinuited revenues and beginning fund balances of the City. The final budget for 2007 is amiched herew and by this reference is incorporatcd herein pursciant to RCW 35A.33.075. Fur .summary purposes, the total c%timated appropriations for each separate fund plus the ag=agate total for all such funds is set forth as follow FUVb E..STIMATED APPROPRIATION REVENUES & FUND BM-AINCE GENERAL FUND S310.907,470 531,549.5114 S`1°RF i' FUND 7,430).0)!!() 4.088,372 ARTERIAL STREET FUND 912.00) 912.000 TRAILS PATi-!S FUND 21.0(9) 21,0x00 HOTEMMOTEL FUND (159.0010 658,000 DEBT SERVICE L'ra) 03 6000N) 6001(X)) CAPITAL PROJE(--rS FUND 4.130.000 4.120.000 SPECIAL CAPITAL PROJECTS FUND 4,420,000 .4.420,0(X) STREET C: aPIT.AL PRCIJEM. FLINT) 6.939.843 6.939.94-1 MiRABEAU 1'oIIx"f CAPITAL FUND 441.000 _ 441,000 STREET BOND CAPITAL j x I 6.(M) 916,000 CD BLOCK 0RANT FUND -t)- 4). 84 -CAPITAL GRAINTS' FUND 7,300:000 7:36u.000 I3: Rt~T--R-BRiDGE4TID IZAL.FUND 700.000 100,000 ST.ORMW T`ER,M:1NACEh,tENTFUNl7 2,$55.762' 1900:309 'PARKS CAPITAL PROJECTS FUND 3S50010 3,556.000 E( UIPMF,NTIR&R:FUND- 944.375 944;375 RISK MANAGEMENT FUND. 217.1(10 217.I'0.0 RESERVES: civic FACUME--S 1,460.000 1.460. 00 CENTERPLCE'- 325MOO 325;000 SER VICES LEV EL. 5,2f 1(1,0011 5;'~l')U,f100 NVINTER; WEATHEit 5 !(),C,1fl(t 54q.flf?!f .TOTAL_ALL_FUNDS, S88.3-47_550 576;702.503 The'total balance.ofall funds-appropriate-dl ror.the year- 2007:is:576 70?, 03. Section 2. ,Positions and Sal:iry..&hcdules.. Tile varidus,p'esition 'and"sala-ry'rg' fort; ity Section 3.- Transmittal of Budget. A,camplete copy:of the=budget-a, adoptecl, t gether,witti 4c a y uf;this!Ordinanceshall bearwismitted by the,Caty Clerk tohc~Divisicwof Municipal.Corpomtions ,n this Office df the Stuts Mid tcir iiiid the A:sso6iiii6n caf Washingtan Cities. Section 4. Sever bilh.r. If any section. sentence. chm.-wvr.'hhrLti% of this artliniiirce sfiull tie held to be invalid or unconstitutional by a court of competent jurisdiction:-such invalidity or tinccs'it;tittitioti;tlitV'sl all.nol.:nffect the validity or coin titutionulity-of-anv-oth; r`sectian,,sentence; clause or purse of`this,urtlitiance~. Section 5. Effective bate. This Ordi.nance,shull.be in hill force nnd:ef(zct fiv' (~J days:after; the: tlnte-iif publirutiori'of tliis,Ordinance=or. summary• thereof to the official newspaper.of the City: PASSEL) by the City.,Council,this 14"'• daybf Nowmber, 2006. Dinna Wilhite, Mayor M'TFST: Christine Bainbridge, ity~_rhrk Approved M :T6 Form: Ofilce:6f.tlie-,City. Attnmuy Wle of Nbf i`catioit-. 1, l:-?=E-06 Effective Date. ,1,1-?9-06 85 CITY OF SPOKALNE VALLEY Glossary or Budget Terms Accrual Basis - A basis of accounting in which revenues and expenditures are recorded at the time they occur as opposed to when cash is actually received or spent. Appropriation - A legal authorization granted by the City Council to make expenditures and to incur obligations for a specific purpose. Capital Improvement - Expenditures related to acquisition. expansion or rehabilitation of an element of the government's physical plant, some6tntes referred to as infrastructure. Capital Outlay - Fixed assets that have Qaneral value of SS,W0 or more and have: a useful economic lifetime of more than one year. Assessed Valuation - The valuation set upon real estate and certain personal property by the County Assessor as a basis for levying property taxes. Authorized Positions - Employee positions, which are authorized in the adapted hudget, to be filled during the year. Bond - A long-term promise to repay a specified amount ('the face amount of the bond) on a particular date ("the maturity date). The most common types of bands are Leneral, obligation revenue bonds. Bonds are primarily used to finance capital praiects. Budget A plan of financial activity for a specified period of time (fiscal year or biennium) indicating afl planned revenue.,; Lind expenses for Lite budget period. Budget Meccage 4 The opening section of the budget that provides the City Council and the public with Li general summary of the most important &;pec:t.s raf the budget, changes from the current and previous years, and the views and recommendations of the Mayor. Capital Project - Major construction. acquisition, or renovation aetivitieti which add value to government's physical assets or significantly incrcaye their useful life. also called capital improvements. Capitol Projects Fund - A fund created to account for all resources and expenditures used for the acquisition of fixed assets except those financed by enterprise funds. Contingency - A budgetary reserve set aside for emergencies or unforeseen expenditures not otherwise budgeted. Contractual Services - Services rendered to a government ley private firms, individuals. or outer govenunental agencies. Dent Service - Payment of interest and principal on borrowed money° according to a predetermined payment «hedule. Department - The basic; urtit of service responsibility. encompassing a broad rnandute of related service responsibilities. 86 Division - Can be it subunit of a department which, encompasses,; a substantial portion of the duties assigned to a ,de iaa ent (e:g. Building Uiv~ision in the Planning and Gontmunity Development' Department). Encumbrance - The cotnmiii-rent of appropriated hinds,to 'purrha.Se an :itetn or service. To encumber, funds means to Sit astde.dr comtnit fuhds.for a spec:iUed I inure=expenditure. Expi,nse - Cliarges, in-curr<ed (whether paid immCCliatt:ly or unpaid) for operations. rna:intenance. interest or other. charges. Face Value - The itnlount_ cif principal that tnust'be paid at maturity' for: a bond Fiscal Year = A twelve-month period designated its the operawtg. year for accounting and budgeting:purposes in an grgantzation. Full-lime Equivalent Position (FTF.) _ A full-time pr part-tii»e position converted to the-decimal equivalent of a full-time Position ,baled on'-2.080 hours per year. F6r e_Xample..a part-Urn person working 20 hours per week would-be-eg.6ivale-tit of 0.5"of.i full-time position, Fund - A fiscal entity +vith rev.enucs and expenses that are s{eeregated for the purpose of carrying out a specific purpose or• activity. GAUP - Generally Accepted A&ounuitg Prineiples. Uniform minimum standards for financial accounting andIrecording, encompassing the conventions. Hiles, and Air edures that &fi a accepted accounting principles. GASB - -The!Govcmtnerititl r cet?unting Standards- Board: ,establi.shed in 1985, is the current standard=setting board for goN~,_-_rnineiial ,GAAP. General Fund = The princfpal operiiting fund of the- City usedfor :general gnygrnntental operations.. Taxes and. fceS* that g.enerally; have no restriction, on' their use support it. General- Obligation .(G.O.) - Bondi This type- of band is backed by; the full. fiith, crz lit and mixing. power 'of the ,,overnment issuine it. Indirect Cwt -,A cost. necessary for't.he functioning of the orcanization as a whole..Fiut Which cannot be identified with a specll5c product, function or activity. Wrastrtuture - The physical assets of a `oveffirnerit tc.g: struts; water. sewer public buik ings.,und parks). lnterfund Transfers - The inovement of monies twtwee funds -of the :~sarne .,governmental entity. Levy - To imppse .taxes .for the support of the.governmental activities: Gong-term-Pebt - Debt with-a maturity of more than one year after the date of issuance: Mission Statement- A broad statement. of the inte,ncied `acconipliihitient'or basic purpose of a:program. Modified -Accrual Accounting- - A basis of accounting in which 87 expenditures arcs accrued but reveiiitGs are- accounted for when they, become measurable and, available. Since this type .of accounting basis -is a conservative financial- appr_oach,. it is repo mmendd as the standaid for most governmental funds: Operating Budget - The portion of the budget that -pertains to daily' operations that provide basic governmental services. Ordinance - A formal legislative enactment by the pity Council. Wit is not i'n coAict witlr. any'liigtie~._form::Qf law, such as a~ statute or constitutional proNiision, it has the full frirtie.and eff&t ,of law witiiin the ; boundaries of the municipality to which'it applies. Program - The smallest organization that delivris a sj- ecific s-et of,:servtces. , A program :may be an entire -department: or if a ilepartiricnt encompxs5es significantly diverseesponsibiltics or large work 'forces, a single department ;May be divi&d. intci two, or more prograins. Reserve - An_aiccount,used to either set -aside bud Led revenues. that are not. .requir ml 'foe, xpzfldit,urc, in 'the. current hudgo year orrto-earmarkrevenues for a specific future purpose. kesalution = ,A special or temporary order' of .a legiskitive body-an order of a. leois15tive lady, requiring less legal rormai.ity than turordintutce or statute. Resources - Total-amountsavailable.'for Appropriati6ni itic.1- ding estimated revenues. fund transfers, and beginning- balances. 88 Revenue -Sources, of income financing the operations of goveniment. Taxes.- Compulsory-charges levied by a goye_rrim nt 'for tlie; purpcise of financing services performed for the common benefit. This term Apes not include" ,specific ,cluirt, s rnade against particular ,persons or property for current or; permanent bene'ttts 'such as Special assessments: Neither does the term include charees for services reiidered. only to these 'who pay. fdi. example, sewer service charges. Unreserved Fund -Balance - The portion of a fund's balance that :is not' re tricied fora specific- pur d pcse an is available:.forZeneral Appropriation.. User Charges -,The-- payment of a fee .for, direct receiptof a public service by. the part.y.who faenefits;fn the service: Vision Statement - A short :siatPmOt that: convey.,;: the big- picture 4 the organization.' It iti:'genetal in scboe, not restricting: It answers the question. "Why?"