Adopted 2008 Budget - 10/23/2007 ~
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2008
Final Budget
('1T1' OF SPUkf1hE VALLEY - 2008 R[inGET
Table n[ Coatents
Budget Messagc
Councilmember> & tic,if"f l
C'ttv M.InaLCr's Budget Mr:.::ge ;
Budget (;uidc
About the Budget & the Budget Process
Spolane Valley Budget Policirs
Basis of Accounting and Budgetin~ 16
F=xplanation of Revenur Sowccs ih
Budget Summar}•
Revenue Assumptions ~
Expenditure Assumptions 24
Budget Summary
Rcvenues bv Fund 26
Gencra) Fund Etevenue Sources Chart 27
(;ity-Wide Revenue Sources Chart 2 81
[7ctail Revenues by Typc
Fxpcnditures by D~.ypartrucnt 34
General Fund Expenditures by Depariment by Typc
General Fund Expenditures by Department Chart
Gcncral Fund ExExmditurea by Typc Chart 3'
Ezpenditures
General Fund
Legislative l3ranch `,X
Executivr & Lcgislacivc Support 41
Public Safety 44
Cantract Expenditures Chart 4'
Operutions & Administrative Srnricts 48
Public VI'arks 52
Communily Devetopmcnt _5 4
Library 61
Parks & Recreation 6'
G~,-nctal Guvernmcnt bh
All Othcr 1^unds:
Street Fun+d 70
Arterial Strret Fund 72
Trails & Puttts Fund 72
fIutellMatcl Fund 73
CentcrPlact 4perating Reserve Fund 74
Scrvice Level Stabilizatian Rescrve Fund 74
Wintcr Weather Resme Fund 7 _5
C'ITY OF SPUtiANE V4I.I.FY - 2008 Bl'UGF 'I'
Table ot Contcnts
City Facilitie. ftepajr [teplaceittent E~Linel 75
Debt Scrvire Funds 76
Capiwl Projects F'und` 7;
Special Capital Projects Funds 77
Street Capital Projects Fund 79
Mirubeau Paint Capital Project Fund 79
Strect Bond Fund 79
Capital Grants Fund 80
Barker 8ridge - F4deral Grant Fund S 0 ~
Parics Capital Projec~s Eund 81
Civic Buildings Capital Prvject Fund 81
Stormwater Managemcnt Fund 82
L?quipment Rental & Rcplacemcnt Fund 83
Risk Management Fund 84
City Profile & Other Budget Intormation
(ieneral Fund Capital Expenditures
Clther Funds Capital Expenditures 86
f'osition Listing by Departnoeat Rst
Full Time Cquivalent Count by Ycnr y()
2007 Workforce CamParison !
Cammunity Profilc and History 92
Emplaycc Salary Sclicdule 9j
Debt Sen•icc Srhedule 96
Multi-Year Financial Plan for General Fund 97
Multi-Ycar Financial Plan Cor the Stmet Fund 98
( i 1 ossary 99
Ruclget 4rdinance 102
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CITY OF SPOKAiYE VALLEY
City Council Members
Diaua Wilhitc, Mayor Richard Munson
Position #1 Positicm #5
Stephen Taylor, Deputy hiayor VVilliam Gothmann
Potiition 42 Position W)
ti1ic6ael DeVleming Richard Denenny
Position #Z Positicm #7
Gary Schimmels
' Position tt4
Staff
Uavid Mercier, City Manager
Vacant, Deputy Ciry Manager
Ken Thompson, Finanee Directur
Kathy McChtng, Community Develupincnt nirector
-%iirh.fzl Jack;on. 1'arkti & Rccreation Directc,r
Neil Kcrsten, Puhlic Wurks Directur
Michael Connelly, City Atlorney
Cliristine BainhridLe. C'itv C'lerl,
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Citi-:tilanuger's Budget Mes.suKe
Annual Budget Fvr
Fisca! Year 2008
Deor Citi;.ens, Alayor und Cin, Cuuncil o, f Spnku»e Valley:
lt is my pleasure to present the budget document for the fiscal year 42008, which represcnr-, thr
combined efForts of the City Council, staff and citizeati. This year, the City t'ouncil, Piannin~:
Commission and citizens gave much attention tv drafting a complete overhaut uf the land usr
regulations that govern all dcvrlopment activities wilhin the boundaries of thc City of SPokaiir
Valley. Their efforts to compose the Uniform Development Code should strcamlinc the
dcvelopment process and clarify regulatory provisians that otherwise create uncertainty about
allowabte activities and standards tu be met. Community representatives also concentrated gre.ac
effort on the Spraguc/Appleway Revitalization Plan ttat endeavors tu create a City Ccnter
incocporating cummvnity building: urban, commercial, and housing opPortunities; and spurs
reinvestment all along the city's main carridor. Giti-r.e►ui are inti ited to track tlir prouretis ci! both
iniuativCs ()n thr ('ity «ebsttc: ~~-w'µ'.Spl1k:iflCVa{ley.~,rti
KuJget NikJrliRlits
The 2008 budget eontinues to recognize the dynamlr and changing environrnent within which
tlic City must operate. The budget process ha.s becn used to reinforce the City's commitment to
delivering its core services in a rost effective mannrr. A summary of kc.~y budget highlights f(ir
review by the Gouncil and community follows:
Revenue: Gentlt Growth: EZcvenue prajectie+ns tior the 2008 fiscal yiaC }1:3Ve been Hnrreascd
anticipating a sustained pace of building activity as wcll as greater sales tax
receipts, although 2007 retail sales are growing at a lesser percentage than in
prrvious years. The City's six-year financial farecast shaws coaservative revenue
growth beyand 2008; howevcr. thotic rstimates u ill tlurtuatc acc«rdin, to
chano-ing trends in thc cconnm%
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E.trrtr,s•e: 41nderute Growth in Curren! Ope°rulivnal Fxpences: lnvesting in the essential
corc ;ervices identified by the Councii and community creates baseline costs that
are currently growing nt a higher rate than tar revenucs. Even with a rclatively
small city staff, quality service dclivery requins angoing investment in basic
capacity to provide efTicient operauons. As the City evolves into the fifth year of
its start-up pha.sc, pcrsunnel costs, along with the price af operating supplics and
rharges for contract serviccs, cualate at the rate of b°o to annually.
F'urt: Publir Sufety custs dvminate the rriunicepul budget: In 2008, Pcilice. Court and
lail rclated services will cost 518,828,300 almost mrice the S10,496,500
anticipated propcrty wxcs for the rntire year. That eyuals 179% ot aU the local
property tas. 'i'6at's whAt happens with your dollars when yoa pay your
taaes.
Capito!
Invcstment.%: Successfa! Grant.sirranship Pa►:c
DivrdrnJs: Citystaff actively pursue~
fuiiding cornmiimcnts from uth<< ~ ~
tiources to heip pay the coyt of nccdr~l
capital improvements-roads, bndgr,
and parks- - that benefit th,: : Hani.
ccmununity. The 2008 capital + s T°
cunstruction program totai: 20
512,738,800, uf which the Citv %%iII ~contrihute 55,286,140, or, just 41 YOUR
SPEED ~
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Strcet !'und: State Funding of Local RuadK-u.t-
,'Lfaintenanc•c Insuffic•ient: Thi, fund
denvrs its rrvenues trom an allocatton ~
of'the state Motor Fucl Tax ciistributeii
to cities and tcawns. Curremly, the C~l-%
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receives only about $2.25 miUion, c» ~ -
about 50°ro of the funcis needed to p.t:. - ~ ~
for street maintenance activities lik,
snow plowing, pothple repaic.
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resurf'acing ercxied lanes, swec,pinz
weed controt, street lighting, trafti~
signals and a varicty of othcr repair,
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The problem facing Spokanr Vallc%
ti)r the foreseeable fiiturc wi11 b~
ilusing that gap between strczt relate,':
rcvenues anci cusLs. Any decline n,~ , t
routine maintenancc expcnditures wiI ~
resulc in naticeable diff'erencrs in th~ ,y
condttioms ot'local strerts.
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Pavement: ln an attempt tu deteraune tiow best to keep the surfaces ancl bmes (undcrground
support) of roads in propcr condition, a Streit Master P(an wa.5 prepared that
itemizcs the positive and ncgative conditions uf uur city streel system. ancl
identifies the repair needs and costs associated with maintaining our 437 nriles ()I
ruurlwuv. The repott details the nccd for sn additionsl annual investmeat of
S4,500.000 in street preservation work ta keep the street system lrom
dctenur-ating and triggering much more cxpensive rePair ~kork in the Future
T/tc, ('urreirt P'isc•u( f'c•ur in Review:
'I'hc tourth tull yc:ar of opcrating Washitigton's newest city, iuarked additiunal progress in
addressing community issues and defining desirable goals for the future. Citir.en participatiun
was ample in the proceeding5 of the City Council, Planning Cornmission, and ut community
gatherings discussing the launch of a City Centcr initiative as the lynchpin of the
Sprague/Applewny Revitalizntion Plan. Residents and busincss peopte provided city officials
with thcir views on the broad range of issues relnted to economir devNlopmeot and land usc
regulations. The ciey counc,i welcomes public comments and warks to halance the variuus
interests erpressed when enacting ordinances intended for the protection and euhancement of the
yuFility of life in Spoknne Valley. City representatives embracr cantinuous learning, attend to a
heavy worklaad, and take pleasure in achieving re5ults that affect the communiry in u positive
way. Some of those results arc rcflcctcd in the substantial Progress in mccting the 2007 buclget
t,oals.
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Prugress in .-ittuitrmettl (~f Ilre se►,eit Mujvr Gonls of'200.":
Contiaue monitoring wastewater issues, including guvcrnance ol- wastewater facilities,
enhanced citizen awarcnest of option.s for the futurc, nnd Pursuit of the mnst efficient and
ecunomical use afalluwcd %ka.tcwatcr disrharges
Crudnc•rl rrnd .str1// c 0llahnratre! rrlr ili.cc-han•gcrS. erIViroumc'ITlQJI.SIS and reguIaloiy c1gcnc-ies. :1
:llitigatian Implementatiori Plan (MIP) assorivted widi an ucreplahle Tutal Marrmum I)ai!►•
l.oad ruling wus uccepted hv the Washington State Ufpartnretrt n/*E'coln,~,. Alnnrtoring of the
,4fIP wtll continue, crs tivell as culluf►orutiun on goi•ernnirce ic.rue.s_
Ezplore the avaflable telecommunicationc fnfrastructure along the 5praeuc/:1Qpiewak
Corridor tliat mav hc 3lC'CSSt'.lI hV pLitlllC institutiuns, rc:siderits, and hutiincsscs within Spokane
4'Allcv
71tc• C'ltY ha.c rnnlctctc•d c•crrrcvrl /iher „Ptrc Irunrhrse huhlers l'ur _cP(Iri/rc•rlnwr.► drc-nted non-
Proprietan, in nattire. Receipt ofrelei'Q11f lIQlQ IS UIJl1C1pQlPd h1• Decernhc•r.
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Adopt a sub-area plAtl for the SaraguelAQQlewsv Revitatizatinn Plan and initiatc dlc
impleiiicntaticm of achtevable recommendatioiis.
.9ir uclminictrative clrult Ill IIIP .SfJh-cI1'c'[1 pIt7li ~t•its finulized utrd p►rh(ic mutreach hric•!i►tgs up'c
unguiitg.
Amend the comprehensive nlun to retlecl accommodAtion of Spokaae Vallev aoQulation
~ro,iections w•ithin and adjacent ta city limit,%, and ta outline anneration pol'scies.
C'itv represeiuuri~~es lruti-e complnted the neees.run, tcLsits tvilhin tlreir conlrul. 7he City mmst noH-
inrait Spokane Countv'.s frnali_otion oj iLr upclafecl Cotmn•Wrde ComprehettsiVe Plan hetore
proce.eding.jrrlher un lhis goal. The Countv mmY not uddress Urhnn Grnwlh Aren.s urrlil 2008.
rherrhY pv.ctponrtig cu►r.sideratrnn n/ anne.ratinn propusal.r unril nert Year
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:Xdoat a Street Aiaster Plan and dratt a tiniuici3l stratcgy co implcrncnt die plasi
:a well-delined Sireet Ma.rter Plan liv.r heen prepared und pre,rented 1o ihe Ctti Crrrurt tl. I'hc
Plan identrfies the current ca►difion of citv streets und recommends appropriate irrrproverrrents
und mainlenurrce thul presen~e the t-ulue nnd stnrrntral integrin, r/rc l~ica1 tr~nr~l~~~r~artun
+1'.1Jchl ~'t~l'll!!11 iltjfiJ~!!!~!I fiJ 111C !'jtUl l.~ a/1!lClf'tllt'i1 "'t'/f"f'c' 1'l)d
Establish departmenlal priorities ind incorQnrate tliem intci a six-vear business Ulan for
each deoartment that includes forward (ooking budget and funding implicatians.
7hc+ initia! JruJt wu.r ussembletl in a cooperative process hti, all departntents nrrd ivav Jjrr•~O»rt•cl
at rhe Jrme CUtf/lcil retreat. 77:e first-Yeur elements ure inc•orpvrulecl in tlre ?OON 9urt~~e•t
Adopt a Uuifurin Developinent Cude that
implements the Compre6enaive Plan.
Thu veur und u hulf 'Iurig► prvject 1o streumliile
a!l local development regulatrvrrs came 1o
jraition thanks to !he mussive efjort and rimc,
i L~ inti•e.sted b), the Planniag Conrmiscran, Ciri,
Unifarn
- Councilmenrbers, stakeAolders and sta/i
Counc•il adopted the new [levelr,Pment coJe in
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Tlre, RttdZet.fipr Fim•u! ?'eur 200S
BalAnced Budget :lduptcd:
• One of the most important fiscal goals tu pursuc when operating u governmental enterpnse is the
cccation and maintenance of finuncinl reserves thnt may be relied upon over time to sustain
critical public services. The 2008 budget reflects two notablc achievemcnts in this rcgard.
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1. Achievement ot the goal to establish a S5.000,000 Civic Building Resen•c Func1 tu
suPpart the construction of a City Hall.
2. Achjevemeat of the goal tu estabtish and maintain a Building Facilitics Repair and
Replacement Fund to pay far majur rcrairs and/c►r cvcntual riplacernent uf CcnterPlacc
and the Police Precinct Quildine.
The 2408 budget is in balance; eKpenses (iave beea paired with l:nawn or reasonably preciictable
rcvenues. Zbe budget is designed to mainta.in the 15% positive fund balance at year end that
providc:s Por the city's cash flow nerds without costly borrowing. In pursuit of fiscal
respoasibility, special attentian was given to limiting the growth in new progranis and financiai
commitments while C'iry revenue and e?cpCnciirure ratterns f'urtlirr stabilize. This appruach
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allows available resuurces tu ne put toward sustaining services that are cunsistent with thc City
Council's priarities tor 2009 and hryond.
Urpartment Achievements:
Each of the City's departments underiaok an aggrestiive wurk prugram in 1007. Thc budgct
document contains descnptions of their accamplishments for the year and their gaals for next
ycar. I invitc city residcnts tu acquaint thcroselvcs with the cfTurts made by municipal
employees on your behalf. I leave to the department heacis the pIrasurr of'shcinng their recent
successes and goals for the couun}; year.
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'I'rn new poxitiun+ were incladed in the budgct proposul as we strive to uddress the
dertiands ot a cit-t- that has grown to 88.280 peoplc.
.1, ~kr Cas, throuLh the torrnativr stagcti ut~ conunmuiity huilJing, ttii. Oty hati tal,cn a
rouservative approach to adJing new sta1f. Spokane Valley continues to have the lowesr
employee cuunt of uny Watihingtun city ovcr 50.000 in population. (Plea.se see the attached
'(H)7 Work Force Cumparison.) Thc City Council was responsive to persannel need1 that arc~se
in 2007 tu improve customer servlCC for builciing and devclopment activitics. CenterPlace
rrognims and internal services. As we grow and mature ati a city, our custamcrs and citizens
have tncreased thetr servicc demands creating the nced for a❑ additional ten (10) new• employee
rositic,ns xvitllin L1ie variuuc general and enterpnse funds rxpre.:cej in the 2008 hudget.
:1lctjnr Gnul.Stutenretrt.s, Jirr 2I1UN:
Thc 2008 buclgct retlrct: the distributic,n cAresoiircrs cotisi5teiit with tlle ('ouricil's cure services
priunties. Tiic following gual; rcprc,,cnt just vcrv broad arcas .►t conccntration importailt to the
well being of tht cummunity
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Coadnue monifurine wastewater issues, including gavernance of wastewater facilitIes, and
pursuit of the most eflirient and eccmomical methods to ensurr the cuntinuation of wastewater
discharges [iccnscs.
Reftne inidal departmental six-vrar business Qluns in or(ler to identify :uid incorporate tiscal
imparts into a strategic financial plan
F'ormulxte A SIx-Year Strate~ic Fiaancial Plan bv Juh' 2(}08 that torrcasts expc:rt«i rrvenues
:ind expznses; incorporates the cost elements of departrnentAl business planti; identific.s fiscal
constraints; and, proposes formulas for Council considcration that institutc sustainabtc budgct-
balancing approaches and itemizes necessarv servi4e reductions (ir revenuc inrreases or
corobinatiuns there.-of.
InitiHte imQlementa(iun at' thc sub-area
rlan For the Sprague/Aprlcway • o
P. e e ~ + e. • e
c4italizati~~n • •
ev~ iza.n
tal ~~dol arca-rr~idc rezoninL prop~isals
con with the COQlprehensl~~e ~ n s~-yey yey
tha t reflect approp ~ riatc ad'ustmen[~s in Plan
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zoning designations.
Perform an analvais of a land owncr initiatzd reyuest for annetatiOn
Develop a ShoreUac Master Progrum.
.4 ck no►11ledgnrYws:
In closing, it ha, been a Plea.tiurc to work with tlle Cuuncil and indivtdual City dcpartments tc1
:sccomplish the goaLs tliey estAblished. I look forward to continued work- with the City's team in
die coming ycar to deliver the services funded by citizens of Spokane Valley. I genuinel~
appreciate the citizens of Spoknnc VaUey, the City Council and individual staff members who
havc mude it possible for the City to successfully pur5ue a bright future. Cveryone involvccl
continue1 to give generously of their time and energy during this period of heavy workloads and
program devclopment; they have risen well to the many challenges facing a young City. Thanlcs
also for the patience und feedback from the many eitizcas who have shown sn abiding interest in
the comniunity tir % uluntr<red i}ietr tiriir tt) imProvr the qualit} --,f life iil Spnk:ule Vallev
Respectiiill% .
L)a% id %1crcicr. Citv Ntanaiwr
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S"`poka.ne
,;OOValley 11707 E Sprague Ave Suite 106 * Spokane Yatley WA 99206
509.921.1000 • Fax: 509.921.1008 • cityhallO-spokanevalley.org
TU: C)avid Mercier, City htansgcr and Mrmtx:n uf- Cuuncil
FRONI: Ken Thompson, Finance & Adminisvalive Services Director
DATE: lunc 18. 200;
SUBJECT: :lbuut the Bticlget and the Budgei Process
"T'he budget includes the financial planning and legal authority to abligate public funds.
Additionally, the budgci prvvidcs significant policy dircction by the City Council to the staff
and community. As a result, the Gity Council, staff and public are involvcd in establishing the
budget for the Ciry of Spokane Valley.
The budget provides four functions:
l. A Policv Dacument
The budget functions as a policy document in thai the dccisions made within the budFet wiU
reflect the general principles or plans that guidc the ac:tions takcn for the fitture. As a policy
ciocument, the budget makes specific attempts to link desired goals and policy direetion to the
actual day-to-day activities of the Ciry stafi'.
An pverational Guide
The budget of the City refl«;ts its aperation. Activities of each City function and organization
have been planned, debatecl, formalized, and described in the following secdons. This proccss
will hclp to meintain an undcrstanding of the various operations of the City and how they
rzlate ta each other and to the attainment of the policy issucs and goals of the City Council.
3. A Link with the Geneml Public
Thc budgct providcs a uniquc opportunity to allow and encourage public rcvirw of City
operations. The budget describes the activities of the City, the reason or cause for those
activities, future implications, and the direct rclutionship to the citizenry.
4. A LeQallv Rc4uircd Financial PlanninR Tool
The budget is a fiatinciAl planning taol, which has been its most traditional usc. [n this light,
preparing and adopting a budget is a Stnte law requirement af all cities as stated in Title 35A
of the Rcvised Code of Washington (RCW). The budget must be adupted as a balanced
hudget and must be in place prior to the beginning of the City's fiscal ycsir. Thc budgct is the
legal authority to expend public moneys and controls thase expenditures by limiting the
amount of the appropriation at the fund levcl. The revenues af the City am estimated, along
with available cash cary-forward, to indicate fUnds available. The budget takes into aeconnt
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unfon:seen ronungencies and prcn idc5 tor the eieed for peric>dic adjusttnents.
ti"ear 2(}08 Budeei Process
The City uf Spokanc Vallcy c►perates oti a ralendar yr.ar basis. It utilizcs an increniental
hudgeting upproach that assumes, for most functions of government, dhat the current year's
hudget is indicative of the ba.ce required for the following year. Any increases are
incremental and based on need defined by the organizatic►n's budget poliries, emerginK issues.
Council goAts, and available tesources.
The furnial budget planning begins in the sprinb with discussianti t}etwcen dir ('ity Manager
and Ciry Council during a mid-year retreat. Fullowing the retreat, the City Manager and the
UePartment Dire4tors prcpare the preiiminary buclget hased uron the City Counril priorities.
't'he City Council reviews the preliminary budget brbinning in July.
In April of 20()7, departments prcpare requests far new staff; prc>grams, or significant
increascs to thcir current yeaz budget that %vill address emcrging issues and ather opcrational
needs. In their reqUests, the departments identify the problcm that they ate trying to address,
the recommended solutian, implementatian plan, pmjected east and expected outcomes. The
Finanee Department and Ciry Manager conduct an analysis of the departmcntal base budgets
anci the rrvenue outlook fcir the coming year to detcrmine the availability of Funds for any
new initiatives. During May and 1une, the dcpartmcnts also develop their ba,cc hudgcts.
Thcse budgct requnts are submitted tu the Finance. Department by the midJle of May.
In early June, the City Manager reviews each dcpartmcnt's budget requests and ilevelopti a
preli►ninary huclgct rccc►rn►Ticndation.
:~s mandated hy RC'W 35A.11.135. the lirst requireinent is that the ( itN Managcr 5ubmit
estimaced revenues and expenditures ta the Ciry C'ouncil on or before the firtit Monday in
Octobcr. The preluntnaty budgct is prescntcd to the C:ity Council in latc July. Public hcarings
are held to obtain taxpayers' commcnts, and revisions as applicable, are maJe. The Council
makcs its adjustments to the prcliminary budgct and adupts by ordinancc a final balanced
hudget no later than December 31. The f inal operating budget as adoptecl is published,
ciistrihuted, and made available to the rublic during the tirst thret months of the following
vear.
,4fter the huJgct is adoPtcd, the City rnterti :i hud-et impIenicntation and illOI11I0f1Ilg stage.
TIICOUgIIOUt t}lt, yC3f, expenditures are monitured by the Finance Dcpanment and department
directors to eacure that funds are within the approved budget. Finance provides financial
upclates to the City Council to keep them current with the City's financial condition. Any
hudget amendments made duriog the year are adapted by Ciry Council ordinunce.
The Ciry Manager is authorizcd ta transfer budgeted amnunts within a fund: howevcr, any
revisions that alter the total cxpenditures of a fund, or that afTect the number of authurized
employee posiliuns, salary ranges or odlcr conditions of employment must be apprnved by the
City C'c,wiril.
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When the City Council deterniincs that it is in the be.`t interest uf the C'ity to increa.tie or
decrease the appropriutinn for a particular fund, ii may cio so by ordintince appmved by nne
more than tlie majority after holding one public }icaring.
Sip-uifieanc ChanQes to the 2008 Eiudeet
A review of the 2008 pteliminary budget reveals the fnllnwing significnnt changes:
Revenues
1. Salcs tax receipts Iiave been increased SSOO,DUQ reflecting growtli in retail sales.
Ne ehange in sales tax receipts is expectcd fmm tlie iniplcmeniatinn of the state
strcanlined sales tax receipts program.
The city property tax rate is expected tn bc $1.55 per thulisand daUots nf as.sesscd
vulue.
3. Planning and }3uilding fccs and Fines & Forfeitures remain Almost untlungcd
from 2007.
Exnenditures
1. Ten ne.w pasitionS have bcen adaed ta the proposed hudget
for 2008, based an t1ie preliminary mulriyear business p)nns prepared
bp dcpas-tments. Thcy iaelude: a halC-tinie Deputy City Clerk; a lialf-time
flusnvi Resourcje assistant; an Aduiinistracive Anatyst; an AccountanL'Budget
Analyst; t.wo maintcnance positions at CenterPlaCC; an Engineering Technician;
a Capital ProjeCt Cngincer: apublic wQrks Aciministrntive Assistant; and a
Sznior Planner.
2. $75,000 hus been budgeted fer A voiez activated inspeetion
systzm in the 13uilding I)ivision.
3. General Fund expenses arz grt:ater than lhe prnjeetions in the City's
Multivesr finuneial plan, due ta transfers to the Civie FaCihties & Civic
- Cacilitics Repair 8c Replacement Funds.
4. Aarks capit3l imprvvements planned for 2008 Iiave bc.~n budgeted at $500,400.
Therc will likc;ly be improvements Scheduled for 2007 tliat will not be fiiushed anci
will bC csimed over ($3,000.000) uito 2008.
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5.. S,15A,Qn0' has becn bticlgeted Cor tlie :peeparatiori of a. needs-,irivcntory ucider the Aniccicans with Disabilities:Act. Lniiiaiimpsovz n~mnLsmay als~ bc:construcccd,dtmng
tlie ycar. ~ _ 6. A tr.►nsportation impact: fee:study (St:rze-t Fwtid) has_ been budgelzd.in•2U08 in tlie '
;
ainount of 5250,000. -
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Ciky of Spukane Valley
Selected Budget Pulicies
Uenartment directors Itave primtiiry rc;;pnnsibility for fnrniulating budget
praposals in linc with City Cuuncil and City Manager priority direc:tion. aid for
implcmentine thcm oncc thev are appruvcd.
'I'he Finaace I)epartmeni is responsible for caorciinating the overall preparratiori
ancl administration uf the City's hudget. 'f'his functican is fulfilled in compliance
with applic;able State of N'ashingtan statutes euverning loral gavemnient
budgeting practiccs.
The Tinance Qepartment assists department titnff in, iiicrttifyiiig hurlgct prahlems,
formulating sulutiun5 and alternrativcs, and implementing 3ny necessary earreerive
urtions.
Interfund cliarges will be UaSCd on recuvery crt rosts asioeiateti witt► proviciing
those stroices.~
l3ud~at adjustments reyuiring Citv Councii apprcjval will oceur throueh the
ordinance proczss at tl.ie fimd level prinr to fisca) year etid.
The City's budget pre,entatian will he dirt:cted at ditipinying the City's scrviee".
plan in a CounciUconstituent-friendly fonnac.
TI1C CIty Vb'lII pU!'SUe F'lldlflg fl1lld VIIlIIICCS for OpCTaIlng fUI1dS SI. Alc:vCI l1C (IO ICSS
than 8% of revenue.
Beginning in 20I0, sliort term debc sliall not cxceed IO% of revenues. No long
terni ciebt .vill lae incurred withuut icientif c:5tion of a revenue sauree to repay ilte
debt. Lona term clebt wiil bc incurred for rapital purposes only.
Thc C'ity will maintain cyuipmrnt replacement funds that wiU rereive aimuully
budget~.~l cantributinns from the operating a+cPenses of department-s ciwaing the
capitai equipment in rui amount necessary ta rzplace the equipniciit at the encl of
its uscful lile_ I.ife cyrle assumptinns and required c:ontrihutioris will be rcviewed
annuttlty as part of the hudget process.
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1 i
BASIS'OFACCOUNTINC AND BUDGETING ,
Accountine
Accounxing re'corcls for the-Ciry are maintAined in accordance with mci:hods przsc:cibed -
liy the Scate=Auditor under the aiithnriry, af iheRi:vised, Cudc Qf Washingtun (RCW), :
C?hapter 43':09.200, and in compliance with generally acccptecl;accounting.principlLs a.s'
set f'arlh by the Governmental Accdiinting StHndards Board.
Basis'of C'resentarion - Fund Aecounti.na '
The zccnunts of the City. of Spokane Valley'are organized.oa 1he basis of futids; each: of
which is, considered' a sepa.ratc accountiag entity. EHGh fund is accounted tor witli n separatz set,oi' double=zntry 'ncrounts' that comprise its. assets. licibilities, fiirid equity,
revcnues and expendituces or exr4nses, as appropriate. The City's resources -ara -
alla'cateJ to and accounteti for in individua{ furids depend'uig on thcii intend'ed purpcjse:
The following are.the fuad typcs usecl by,theCity of SFoknue Vallcy: ,
Governmental Fuud Tvnes =
Governmcntal fuiids are .usecl to. account for activitics typically assooiaced wich.state
and local government oPerations. All governmeiita! :fiuiii types Fiie =,a'ccountecl for on a
spenciing or ''finadcial llows" mcaswement focus; wbieh means tliat ty-i4ally only ;curcent assets and curi`4nt liAbiliti(s .are inciuiled on rrlatcd balance sheecs: The
npersting statemeqts. of gavernmental funcis ni-'asure chances im finaac:inl positiqn',
r7ther than ciet iiicoine. Th'cy ipreselit increases (revenucs and,other finnncing,sotuces) -and decreases Jexpenditures~ anc! .other finFincing us'els) in.inet currcnt assets. T'here are
fdur governmenfal fund types used by the City of Spoknne Valley: ,
Genern! Fund
This fund is the primary Cundof,the City cif Sppkane Vallpy. It accpwits for ail'financial _
riisources except chose requird'or clectcd to bc: accoumcd fo'r irranoffier fuiid.
Snec'1[II Rt 1'C'/J!!6' Fuild.s Thcse_ fiinds.,accaunt f6r rev,enues that are lcgally restricted ar dcsignated to financc _particular activities of the City uf'Spokane. Vallcy, Special Revcnuz fiinrls.includt tlie Srreet Eund, Arterial, Scrcet T'und, Traits & rail,g runa; HoteUMotel l`iind, GentdrMce Opernting Reserve Fund, Service Level Reserve t=uncl, Civic'Tacilitics Reserve Eund, _
anclWintcr Wealher Reserve Fund.
Uebf Service F'unds
Tties:e. fimcls: dccc►ufic for financial resource.swhich are designated f6r thc rdtirzment of - -
d6t. Debt Scrvice fiuids are cdmprised of tlie Debt Service LTGO 03. ~
CQp1fpIlPl'Q%P.Ct Funcls `
Tl~esc funds counc f~r financial r~sources, ~vhich are designated fur the acqui'sition or '
eunstruc;tion ot' aeneral gcivernment capital projec;.Ls. Capital Projec! Funds uirludc the
CaPital Project Furid, Sj~ec:ial. Canital Projec[s Funtl, Strccts CapiCa) Projects -Fund,
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Mirabwu Point Capital Projcet Funci, C'DBG rund, Capital Grants 1•'uncl, Barker Bridge
Feder:il Grant Fund, nnd I'aeks f'apital 1'rujects Fund.
Pronrictarv Fund Tvpes
Proprietary funcLti are utied ta uccount for activiries simaar tA those found in the
privatc sectrr whero the inteni uf the govcrning bocty is to iuianc:e the fuU cost caF
proviciing serviccs, ineluding depreciatian, wltich based on thc commercial mociel
uses aflaw of ercmnmie resaurces appraach. Uncier this approach, tlie opLrating
stntements for the propnernry funds fucus on a measurement of net inenme
(revenues and exptnses) ancl both current and non-current asseLs and ]iabilities are
reported on retated balaacc sheets. Tlzeir rcported fund equiry (nct t(itul asycts) i.s
segrgated inw eontributecl capital and retained earnings components. As descrihed
beluw, there are two gencric tiund typcs in tbis eatcgoryt:
Enlerprise Ftirrcls
Tliesc funds acCnunt for nper.itioiyv that pro%ide gaodti or serviees to the general
public and are supportc,cl primarily by user eharges. "fhe 3tnrnlW3tzr ,vlanagament
Fund is included in this group of funds.
Inlernul Stv-vire Funrl.s
These funds accnunt for operations tlxat gmvide goatls car servires ta nther
departn»nts or funds otthe Citv. The Equipment Renta) and Replacement Funci and
Risk Managernent Fuud are includc:d in this group uf funds.
Basis of Accauntine
smsis of accowitin; rcfers ta when rcvenues and exnenditures are recognizctl in the
aceounLs anJ rcpurtzd in thc financial statements. The City of Spukane Valley usi.~s
a moditied aecrual basts of accountmg. :viacii6ed accrual recogruzes reve:nues wlzcn
thev become both mensurable and available to finaace expenditures of the curreat
reriocl. 'l'he basis af uccounting f.'or entcrprise und internal service funels is fiill
aecrual. The appraqriate basis is used tlvaugiiout the hudgeting. accounting, and
repvrting processes. Full aecrual is a methad of accounting that ui:itches- rvenues
and Nxpenses with the peridd to whicii they relAte. rancer than focusing an actual
cash flows.
Tn tivs method, far example. an as5et is depreeiated as it is "used up," :uid the
expense is recognizeti in periadic incrzmenL`, rather than assuming the asset holds
ita valuc until it is attually disposeci of. E lowc:ver. siuce che foccus of budgetirik iti on
the revenues and expcnditure accuunL5, deprcciatinn and amortization are not
eonsidcred budgrtary aceuunt,ti, ajid are exeluded frum the buclgetingsystcm.
BudLrets and BudQetaiv Accountino
Annual appmprinted budgcts are adoptad foe all funds. Thesc fiinds are hudgctcd on
tlie modified cash basis of lccounting. `i-hc fin:tnc2a1 statements in4lude butlgetary
c:nmpariscans fur those funcis.
Budgets are :idupted at the fund level that conslitutes tlie legal audiority for
expenditures. tVinual apprapriations fur all lunds, lapse ut the fisenl period end.
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CXPI.ANATlON OF REVEIV-UE SOidRCES
GENERAI. FTJND REVENUES:
Pmpertv Tax [tevenue
Pmpetty tuxes play an essential mle in the fiuances of the munieipal budget. SLite law limit5 the
City tc► a$3.6n levy per $1,000 assesscd valuation, deduCting frhm there the levy of 51.50 by the
Spal:sne County 1=ire Districts M and #8, along with deducf.ing $0.50 for library levies, which
leuves the City wi1h the authuriry to icvry S 1.60 Cor its owu purpnses, Tlie levy amount must be
estublished by ardinance by :Vuvc:mber 30th prior to the levy year. It is anticipateci the Ciry will
Icw an amount verv closc to the $1.55 nitc.
Local Retail Sales and llse Tvc
The lncal retail sa1" and use tax is comprised of twu separate .5% opeians wiih the Counry
receivine 15'°~ of cach .5%. Afier cledueting .011/0 as a C'ounty administmtive iee, the City's
effertive ratc is .94%.
Locat Criminal hutice Salcs Tax
Cucal Sales Tax for Criminal Justice timding is ta lae used solcly for crintinai justice purpnses,
such as the Gity°s lnw enforceme-nt contract_ This tax is authorir.ed at up tA 3110 of 1°Jo of retail
sales transacted in a C'ounty. Beginning in 2005. an addicionai _ 1'% vot.er approved increase in
sales tax was devnted to public safety pueposeti.
Gambfine Tax Rcvcnucs
GAmt►ling tax revenues must be spent priruarily on Iaw entorctment purposes percainiug to
garnblin~. I~unds remainin6 dtler nec:essary etpenditures fnr such enforcement purrnsc;s may be
uszd for any ~eneral oovernment purposc.
Gamblinp ta.res Fu-e to be paid quarterly to the City, no later than ttic tast day of January, Apnl,
July, and Actober. The City imposes a tax on the following fnrms nf gambling at tlir following
rates: Bingo (5°/, gross, less pri7es): Raflles (5%) gross. Icss pfizes), (iaroes (2°/n grass, less
prixcs); Card playing (1 U% gross) ancl Punch-8oardsJpull Tabs (5°/u gruss, Icss prizes).
Leasehold Ercise Tax
Taxes on property owned by state or lacal governmentti and leasecl to private parties.
Frruschisc Fees
Cabte TV is the only Franchise fee Ievied in the City nt a rate e►f 5°<'o of gross revcnucs. This is a
fce levied on private utilitics far tlie right to use city streets, alleys, and other public propcrties.
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State-Shared Revcnues
State-sharcd rzvenues nr reeeived fnr liquor soles, and ntotor vetticle exeise laxcs iacluding
Uavel trailer anci camAer excise tax. The3e taxes are collectecl by tlie State of VVashingtQn and
shared witti local governmenLs based on population. State-shared revenue.q are distributed on
either a monthly or quarterly basis, alU»ugh not all quarterly revenues are distributed in the same
month of tlic quarler.
. The 2007 papulatian figure used in thc 2098 Pr4liminary 13udget is 88.000 as detcrmiQed by the
Office of Finuncial Management for Washington State. 7his figurz is important when
determicung distribution of Stiue slweci rLVenuec on a ner canita basis.
Litjuor BQard Protiu and Liquor Cxcise 7'ax
Citie,~ reeeive a share of bcadi liquur bnard prafit3 and liquor escise talc receipts. Ylie profits are
ciistributed An tlic last duy of March. June, Septcmber, and Deceniber. The excise porkion is
distributed on the last day of lanuary, April, July, and Actoher. "Co be eligible to rcceit-0e tliese
revenue,c, a city must devote at least two rercenc of the distribution to support an approvcd
alcoholism or drug addiction program.
Scrvice ftcvanues
Fees are charged for services randereJ by the City of Spokans: Valley. Most of the fees in the
Gcnecal Fund arc c:anstructian inspeerions and permit,ti relatcd tn scrviees such as planning,
zoning, and building.
Fines und Ferfziture.s
Fines and penalties are collecteil as a result of Municinal Court rulings and other miscellaneous
rulc infractions. nll c;niirt fines ancl renaliics are sh;ued with the State. Thc City, on everagc.
keeps Izss tthun SA°'u of the amount collected.
Rerreatian Promim Fees
Thc Parks and Rccreation Department cliarges fees for scleeted recreation pmgrams. Tliese fees
offset same of tlie costs relatcd ta nroviding thc program.
CenterPtace Fees
7'lie Park-s and Reere;,+cion DeRFUtment rlLargzs fees for use of CenterPlace. Uses incltidc
canferenccs, weddings, recentions, and banquets. Rental roam.s inctude classrooms, the Great
Roam, and dining rooms.
Investmtnt Ulterest.
' `Che City carns inveslxneot iaternt on ,ales ta`, pmperty tax. and fund investrvcnts.
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()11IER FUND RCVENUES:
STItLL`T F[9ND:
Motar Vehicle Fuel Eticise Z"ax (t!as tax`t
The Gity receices gas tax based on pApulation. Gati cax must be spent oa streecs. The ('ity
expecLs ro rec:eive $24.95 per capitn in ntotnr vehicle fuel excise tax (bas tax) in 2008.
ARTERIAL ST"RiEF:T Fl.1ND:
Mator Vehicle Fuel Excise Tax (cas tax)
All Nlntur Vehicle I'uel Eccise Tax is now dircctetl ta the Street runcl, Tiie auly ncw revcauc fnr
the Artenal Stree! Cund will hc -mall omowits uC interest incomc earned from the balance
exi.stine in this Cund.
'I'RATLS & ('ATIt FL?Np:
A smull percenuige «f the City's gw tax iiiust be set aside for tr;uls ancl paths. This rrioncy will
likely accu.mulate fnr severul yean until adequate dullurs arc available f'or a praject.
HOTFLfMC)TEL H t1ND:
Thiti fund reCeivts a!I revenue resulting &nm the Hatel/Mutel 'I'ax Icvietl uqon charges made for
tliz fumishing of ladging hy a hatel, raoming liuuse, tuuritit coun, motcl, traitcr camp ana otbc:r
transient accammuJations in the City. The tax rate is 2 nercent uf tlie selling priCC or charge
made for the lodgmg. lt is cnllteted nnd admuiistcrcd by the Washinbton State Depanntent uf
Revenue. State law requires that these taxes be eredited tu a spec:izl fund with limitations on u.cc,
principally to generate tourismlconvention activities that brint! ne;w %~sitors to uur area, as
prescrihed by RC\V 67.28.180.
DEBT SERVICE FUND - LTGO 03:
Tl» PuUlic Facilities Distriet will pravide fuading for the debt serviCe on CcnterPlace Bonds.
The C'ity's CaPiial Frojects ajyd Special Capital F'rojects Funds witl provide funding for the rlebt
scrvicc on strect bonds.
CAPI'I'11L. PROJECTS Fl"ND:
(Jnder Wasliington Swte Law, KCW 82.46.010, ttic City is allowed to impose an excise ta,Y on
ea4h sale oC real property at the rate of one-quarter af une percenl of the sellin~ price. 1'he
revenue generateJ is be u.ytd for financing capital projects as .pecitied in the capital faeilities
plnn under the Growlh Monagement Act.
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, SPCG1aL CAPl1'AL; PROJECTS .FUND:
-Undcr Wasbingtan. State Law. RC't'V 82.46.010, che.,City is aIlowed to impase un arlclition:il
' cxci3e-taY.nn tqcli sale of rea) property at the ratc oC ane=quarter of anc pcrcent of the,;elling
Price. Thc revenue generated is :to bc used fbr finaticirig public works capital prc}jects as
- speciGc:,cl in the'.c;apital, facililies pla'n under the Gmwt.h Manaoement Act.
iNT'ERr'UND TRANSFCItS:
Many fiinds receive their revcnuts from otlier fii'ncis in the fonn of un incerfund traiLsfer. Thcse
cransfers n~y,, repr4se~yt nayu~ents, far.service, an operacing transt~~r, or a~ ~c~ncentrs~iion of
rbi+einues for a,sPeci.fc projcct. -'I`he-falluwing-funds.receive cranSFers Crom albcr'funds.
General Fuad is tiudgeted to receive transfers. from thc Street T'und,. StormWater
, Mauagement Fund, and the I-Iotel/Iviotel Fund of $r5,Q4Q, $64,000 cuid $90;000,
.
respec;tiv~ly,.,
TrailsA Paths Fund is buclgeti.~ci to receive A tr•unsfer frorn the Street. Eund in the.amouni
uf $5,00Q:
Strcet'-Capifal Pr.gjects Funii is-.tiucijetiil to rr,ceive trunsfers trom Lhc Capital._PmjL-zls
Cutid;- Snecial CLipital Nrojects.rund, Gencral Fund and Sturmwacer,ivtanagement ~und of`
S'1;627,000, 52;027;000;,$50,000, and $?UO,OAO respeccively.
Debt Service. Fund is budgeteci to receii~ed transfcrs fiom both the Capiwl Prujec:~~ Fund
; aadlhe°Spccial-Capital Proje0s 1=unil`oi'.$93;QOU.
- Gapital Grants- Fund is budgcied to receive a.trailsfzr frum die Capital Projects:Fund,
- Specinl'Gapital F'coject Fuud of$2,300,U(10 and=S2.000:000'respcccively.
~ Parks Capital Pcojerts.Fuiisl is=liudgeted Co receive a•tranafer from the.Gcnerul Tund and
Capital Project. Fund of ~+2U,AUU and $400.000. rc3pectively.
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Ec{iiipuient Itental -Rcpliicerncnt iS bucfpeted to rzceive transfers fram ttie~-General.
- Fuud, Stniet Fund, and Stornicvacer Fund for interfund chargcs in.tlic FiiiYnunt oG:$39;C61,:
$8,8~~ and $1:698 respcctively. .
Risk Management Fund is budgcted to receive trahsfcrs Gom IIiN Ceneral rund for City
insurance prenuunis and employment, security paym'ents of S195,000 and $7,100
- respectivaly.
City-T'acilitics, Repand Replacement Fund is: budgetcd to rcceive.a transfer fram the
General Cund of $397,000.
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S'1'ORMWA"I"ER.IVIANAGfMENT FEh:
This fee is.imposed upon eve,ry-develoPed pan:cl of praPeny within tiie Cityand is~:an annual
.cltarge .of~;$? 1.U0 for 'cach single family wiit and t21:00 rer 3,1 60 square f-ret of',:'impe;rviou.s• -surPace for -aI1 othcr properties. Tl.iese,-:cliarges:;:sre unilorm~ for the saroe. cla.5s,,6f cusEomcrs or :ticirvic.~ facilitics. Tliese=fces ace esiimated to-b'eS1,600.000, for 20(l8. .
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~ 2008 BUDGET
; Major Reventic Assumptiuns
1. Tlie 2007 populalian figure uscd in tlie 2008 Preliminary Sudget is. 88;286 us.
dclennined by the Ofi~icc: of Financi:~l ~titan"agemc;nt for, the Staccof lVashin~ton.,
T1iis figure is inipoitant wticn.detennining. distribution-of State:sljar~cl ~ventizs an
a pcr capita basis.
- 2.. The 2008 estimated- assessed valu:itian (AV) is •$6,606,000,000. TGe City's: actuvli
assessed value-will be assiencii by the Spekane Counry Assessur.
"
_ 3. Property taxes are levied based on assGSSeJ value_ aiid the City's. Authorized levy
rate 'uC ~ 1.,55 per 'th~usand ;doilar: of assessed value. Thc City expcets to. collect
: 95%p of ~tmqcs: - levicd in 2008 reulizing tlie rcnwining 5°1o may be c~llected~:in tlie
_ following:years.
4: Estimates fur-sales tax reccip~s:ar~,baseel.on thc'Gity's estimated coilecti6ns in 2007
wiUv`a 20!6 incitase. - - -
5: Gamblin~~ta~c4sare ~titnatcd.basecl'an•collectioiis projected in 2q07..
-
6. I'rancFiise fces and busiacss rzgis-traticins-nre.ti~.secl ori ~rojected fees~in~2U~7.
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7: Liquor`eYCis~ tc~xcs aod -tiquor prof ty are 6ased upcan estirnates frurn. tlie Municipai
' Research aud.Sen,ices Cenler (MRSG).
8.: Fiues & Forfeits are based on,prajeeted.collecti'oris'in 2007.
9._ 7f3ui1ding pei-iiiit and liind.~use f4e& -are,cstimated by, the City of Spukane Valley
; bascd on expccted'2007 colleCtions.
10. Real estate e~tcisc taxcs ura based on projcctecl collections by the Gity in' 20U7.
, 11. Gas tax ivvenueti ar bassad on conservative estimates by.. thz City nfSpokane
Vi~ltey. ~
. 12. The Stonnwater -Manabement fec is based on aii Equivalenl Re-sideiitial Unit'(ERU)
~catc of $2 t .
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20081BUDC:ET
=lVYajor Expenditure.Atisumptions _
1. Ser.-vice levels are the=same or.greawr than pravi,ded in 2007.
2. Positions and sal7ry,:ranges urz,ha;5ed nn the Git}+'s. cQmpcnsatiou-and classiiication. _
Olan :updated in 2006. A 2.5°!,s iiicrease in:accordance;viricli the apjirovcd:collectivc _bargaiiung a~,reemeni was:.~,~nted in 20Q7 and a- 2.5°ib incr~;aa:se: ~is scheduleil Far ;
lanuriry, 1, 2008. The a.ssumed increase has beeu 'eppliecl,tu: hoth reprc~sented and .
noi~-repr~sint~cl.i:lassifCations, Uased on Counci) actionAakenin Jijly 2006.
3. Bcnciit amGUnts werc 'based on cmployee 6enc6i plans ._no~i~ in -forre, with the' incorjio"ration 'of `a :provisicin fdr, ernployee sharing of the medical pcemium in'
~
accordance~.with the approved collec:tivc bargaining,igricmcnt. ThvS assumption,
iiat iicen anplicd - ku 6_oth represented~ ancl non-reprewiited j,i05ition5, bas-ed on' _
Cauricil actinn,taken-in:lvly 2006. ;
,
4. Tiie contract cosis f'cir puUlic safety, parEe mnintenance_and:street maintenance-rare -
based on estimatcs'by Ciry:siaff: -
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- City of Spokano Valley
-2008 Budgef Summary
Eatirnntod Bog_ E.t Endlng AnHdpcitod
li ~u d Fund Monco Rovanuoa Mpondiluras Fund Balance "!Fund Bala~sca
Cenertil Fund S 5.000,000 S 36,757.400 S32.705;058 S, ~'8.052;342. $ 6,006,060-
Stre91 Fund 3,630,872 2,245,400 4.145,304 1,880;6b8 :1,780.668
~ Artorial5traai Fund - - • - -
I Traits.8 Pallis Fund 26,000 5.000 30,000 • 30:040
_HoteUMoieJ Fund 260,000 408.000 688.A40 - 1 50,600'
' Qebi Servfce LTGO 03 600.000 006,000 - -
, C.apitu) Pro}eCts.Fund. 3.300,000 1.1 20,000 4.420,000 - 5.000,000
~ l Spei~ei Capi~l ProjectR 3:300.QQ0 1.120.000 4.420.000 - 4;700,000
9Vet,11 Cbpiia! Prpfectti - 7.354,023 7.354.023 - -
MirnD"v Pofnt Cepitaf ProJocls Fund 414:OQ0 40,000 454;00 - -
`Stre~t Bond CF!pital Rmjocts.Fund = - • - '
' CD @locfc Giant Funa- - • - '
Capifia7 GtAnts Fund - 7,176,000' 7,776,000 - -
6arker Bridde Fedaral Fund - 5.862.000 5,862:800 -
Pnrtcs:C6pitaI Projeotc;Furid 3;000.040 1,280,400 4,260;400 - 1,000,0a0
" Stormwatu . cM"sment 1,SOD,800 1.660,400 1;983,4~4'1 1.178,056 1,176.056
- .F"lpmnrttRontal,8 RoplacemenYFund 700,Q00 80.000 780;000 - 870,400
,r , •
iii8k A1anagemDM Fund 15,000 242,100 217,100- _ 25.000
r . . . • .
'-CciiturPiece_O~teraiing,Ftss~rvA;Fund 325,000 10.000 335,000_ - 335,000,
Service Loval;SiabitiiaUon Fund• 5,200.000 206,000 5,400.000 - _5,400.000
~ Wintur WQptFrt3r Rosc~rva Fund 540;000 2fl.0t?0 ~~SO,UQO - 560,000.
City'FecirUriY'itepa3rand'R.oplacomont - =397,000 3137,000 - 397,000
~ 'Civtc Butldin'g'Capitnl ProJec;S Fund 5,050,000. 30,000 5.085A00 - 5;085AUQ'
_ -
$ 32.261.972 S 66.547,323 E 86.903,229 $11,009.086, S 32.518;724
Css1iUUC~n9 firnn Fund,&ilance 20,355.908 -
S 88,963.229 S 86,909,229
Altlwubh tho.oxpenifiUuus havfl Deun appropriatLd by City Courtcil, it is anildpatel Uuat nat aU of the ExpandiNras
wlll ocaur. Tharnfoie, tho totats for.$zch cotumn will not taot by 17ne.
I- 25
i - City of-Spokane Valley ,
2008 Budget
Revenues by Fund , General Fund ' - Property-Tax $ 10,496,500' Sales Tax 19,165;800 , - ,
Gamtiling Tax 720,000 =
Franchise Fees. 799,450
8usiness Registratians 541,000
State Shar'e-d Revenues, 1,170,550 Service Revenues. 1,965,000 =
Fines:and Forfeftures 1,300,000
Recreation: P.rogram Fees 507,000 Miscellaneous B.Investment Interest 414,100 Tfansfers 165,000
Tota( General Fund 36,757,400
_
Other Funds
Street.Fund_ 2,245;000
Arterial Streel-Fund = --.Trails 8 Paths•Fund 5,000'
Hotel/AAotel Fund 408;000
GenterPlace:Operating Reserve.fund 10 ;000l
Senrice Level Reserve'Fund 200,00.0' _
Winter Weathee- Resenie Fund 20;000: -
City Facilities Replace.ment 397,000
Debt Service LTGO 03 600,000
Capital Projects Funii 1,120,000'
Special Cap9iaI~.ProJects Fund 1,120,000
Street CapitaLProjects Fund 7,354A23 iulirabeau Point Rroject Fund 4Q,000 Street Bond Fund - -
Capital'Grants'Fund 7,176,000 '
Barlier~ 8rid4e Federal-Grani Fund 5,862,800
Parcs Capital Fund 1.26.0.000
Civic Building Capital Fund 30,000 -
Stormwater Management Pund 1660,000 -
Equipment Rental & Rep(acement Fund 80,Ofl0 ,
Risk.Managementfund 202;100 '
7otal Otlier Funds 29;789,923 Total,All Funds $ 66;547,323
26 -
City of Spokane Valley
2008 General Fund Revenue Sources
$36,757,400
Misc. &
RecreatEan Investment Inierest
Fmes 8, Forfeitures Program Fees
3.5% 1.4°k
Service Revenues Transfers
0.496
5.3°k
State Shared Revenues
3_2% Property Tax
28.696
Franchise Fees
2.3%
Gambling Tax
2.0%
Sales Tax
52.2%
27
City of Spokane Valley !
2008 Estimated City r ;66,547,32-,
General F
5520
;
,
Intemai
Service
Funds Street Fund
0,4% 3.4%
Stormwater Other Misc.
Management Funds
Fund 1.6%
2.5% Debt Service I
Fund
J %
I
Capital Praject
Funds
36.0%
28
~ T .
City a! SpoAane Vattay
2008 Budgot
DotaG Rovnnues by Typo
2006 2067 Amondod TOQB Propotal
Ganoral Fund Ravonura Aotual Budpot 8ud4et
- BalnrtlqR Ftmd Halnrtc~ S 7.056,830 E 5,050.000 S 5,000.000
Prasr.m Tnr
Prapot^y 7m S 7.899,665 E 9,520.Q00 S 10.350,000
Propetty Troc • Dalirtyuani 144200 22S.000 146,56d
8,043.872 8.745,l100 10.<-rs,.tiOQ
it2 Tamr.
Salcs Taa 16.550,953 16.t6a,800 17.115.8130
9ufoo Ynx - CtWnnl JuaUou 1,339,895 920,000 1,300,000
Sahis 7a* • Pu?CIic Ssfaty 740.64D 600.000 750,1'Jelt
16.631,508 17.680.80D t0.166.600
fi+emtdlnn T .c=_
Punth 8aard:; d Pull T, bs 114.7fi5 120,t}DD 110,QD0
6itigu 3Rntf6n 4,908 1 0,00D 10,000
GvdGei►tiea 770.121 nsO,DUO 600,000
as n.'i$d 910,000 720.000
Lie~r~ d i~mdt+~
Buzinsa3 Licormas 50.708 50.000 ''r1.000
Ftgmh:.w Fee-. 757.438 0I4,170 7l9.45➢
845,746 724.170 °59,450
Stnrn 5ha;ed RL-venum
A(VET Criminai lustlco - Poputn8vn 10,4A0 1 1.100 15.550
, Csimane! Juatlca Attsa 04 111,597 50.000 100.000
CrImIrtnl Justiee 5qodtfl Progtrtttm 84,368 22.000 80.000
DUI - Cities 14,132 12.000 TA,f}OU
Uqu9r 9oeRt F~ocuo Tcuc 373.442 413,065 576,090
llauar 9usrd Profits 551,553 81:.035 000.0t)fl
VYoAM Siu3y Ra!mOiorsamont 10,0112 . .
t , t41,724 1,121,000 1.170,550
~re Rijiv~n
19uildlrp Pamlta 1,1119.011 1,294.000 1,10D.1100
Pluneblrrg Parmsla 71,48D 63,000 73.000
Gradirt8 Pomft 5,4?~', 7,000 5.000
Marhnnitnt Permb 88,717 50.000 90.000
Oemo:itwn Fcrmib S,Qtlt 1.000 51000
MLst. PEtmlu 8 Fees 77,1 V 95,000 85,000
Plonn Choeic Foea 248,925 187,000 250,040
F1anning Fetva 339,996 210,000 340,04S!
i 1,956,818 1,667,000 1.985,000
Einen mtd,Enr4a"tiur•.n
Ftrtuc d Foif-=tta - Tmttlc 582,822 512,052 :i5i).000
altter Grlmiral Nan -Troffic Fineu 732.570 737,940 750,40a
1.31 5.W9 1,250,400 1.300,000
" Pm~m ca+Qmaa
agavest
As7lvlty Fces (To use a recrraGurtul fnssiiry) 343.783 382,2zU0 555.000
Fkaprnm 'resa (To parttdpnto in a propram) 120.088 44.800 12.206
Atl~tallttneQSn Pa* A ReanaEnn Reveisuu 109,927 ~ 110.800
5T8,179 407.700 507,000
In~ptrn?r.l tntn~
ImmUneM Irtcruot 312,m 200.flDd 312.300
SsPas Tnx tn:erea! 67.168 28.000 85.800
Proporty Tait trtloru,! 29,159 751800 28,000
Mlacailaneous Roverme 7,079 52.800 7,800
a16,728 302.600 414,100
rrancic► rrom sUUa Funa 59,300 60,000 60,000
Ymrta!QrfiomStcmnxnMr I5,000 5,0f10 15,000
Tranofer from MolellMote~ - Cern~~rRam - 40.OIIfl L30,09G
7e,300 115,000 105,000
Total Ganvrn) Furtd Rovenuo 33,694.879 34.129,470 38,757.400
Total C3enmal Fund Rav¢nun arvcl
Bsplnnfnp Fund Batineo S 40.551,749 S 36.179.470 S 41,757.400
29
City of Spokane Vailoy
2008 Budget
Oot311 Revenues by Typa
2006 2007 Amended 2008 Proposed
Other Fund Rovenues Actual Budget Budgot
101 Street Fund
Beginning Fund Balance $ 3,908,002 $ 4,658,006 $ 3.630,972
Property Taxes 115.589 - 10.000
Motnr Fuel (Gas) Tax 1,975,967 2,000,000 2,150,000
Investment Interest 210.918 100,000 85,000
Trzinsfar ~rom Gcneral Fund 2,000,000 900,000 -
IMerfund LQan Interest 22.500 - -
Mlscellaneous Rovenue 39,329 - -
8,272.305 7,658.000 5.876.972
102 Arterial Stree! Fund
Beginning Fund Balance 857,889 880,000 -
Mator Fual (Gas) Tax - - -
Invastment Interest 45,135 32,000 -
Transter from CDBG Fund - - -
983.024 912,000 -
103 Trails & Paths Fund
Beginnina Fund Belance 15,658 16,000 25,000
Transfer from Siraot Fund 8,308 5,000 5,000
Investment Interest 595 - -
24,561 21,000 30,000
105 Holel/Motei Fund
Beginning Fund Bo(ance 252.271 250.000 250,000
Hotel/Motei Tax 417,084 QQp,DUi) 400.000
Invastmen! Interest 15,781 8,000 8,000
685,146 658,000 668,000
120 CentarRlace Operatina Resarve
Baginning Fund Halance 308.291 315.400 325,000
Interfund Trensfer - - -
Investment Interest 15.006 10,000 10.000
321,297 325,000 335.000
121 Service Leysl StabilizaUan Reservc
Beg9nning Fund Balance 2,335,705 5,000,000 5,200.000
Transfer irom GenQral Fund 2,105,008 - -
Investrnsnt Interest 173.316 200,000 200,000
~ 4,620,022 5,200,040 5.400,000
122 Winter Weather Re .erve
Beg(nning Fund 8alartae 507,909 520,000 540.000
infsrfund Transfer - - -
Investrnent Interest 24,884 20,000 20.000
532,793 540,000 560.000
123 Citv Fa0ifiss RsQAir 8 Raptacetrsent
Beginning Fund Balancs - - -
IntNrfund Transfer - - 397,000
- - 397,000
30
Ciry of Spokane Velloy
2008 Budgot
Dctail Ravenuos by Typo
2006 2007 Amanded 2008 Praposed
Other Fund Revenues Actual Budgat Budqot
204 (Zaht SeNlr,cj - LTGO 03
Beginning Fund sa9ance -
FaCifitiss DiaUict Ravenue 406,245 414,0110 414,000
Debt Servtce Transfer from Capital Pro,ecls 183.290 - -
Transfer from SRedal Capitel Projecis -
and Spoclal Capital Projects - 186,00f1 185,000
589.535 600,000 600,000
301 Caoital Praier.ts Fund
Beginning Fund 8atance 2,266,698 3,000,000 3,300,000
REET 1- 1st _25 1'eroent 1,237,018 1,900,000 1,000,000
Investmen! Interes! 128,489 120,000 120,000
1632,705 4,120,000 4.420.000
342 !~pecial C.apital Pnoieais FunA
Baglnning Fund Balance 2,446,148 3.300,006 3,300.000
REET 2- 2nd e25 Perccnt 1,224,268 1.000,000 1,000,000
tnvestment Inierest 135,515 120.000 120,000
3,805,931 4,420,0114 4,429,000
303 Street Caaiia! PmEscts
Beglnnfnfl Fund Balanoo - - -
Invo,^tanEnl lnterest 4,718 - -
bevelopar Ganirfbutfa»s - 343,000 -
Grani Proctteds 127,308 3,927,891 3,450,023
Transfar Irom Sireet Band Fund 533,884 - -
Transtor from CapfGal Prnjects Fund 52.600 3.089,152 1,627,006
Spokane Counly 8,210 - -
Transfer irom Sswer Fund - - -
-
Transfer from ArtErial Streat Fund 63,796 200,000
7ransfer trom S!ormwaler AAansgement Fund 137,438 - 200,000
Trensfer tram General Fund 8,278 - 50.000
TrBnsler from Special Capitai Projects - 243,000 2,027,800
936.022 7.802,843 7,354.023
304 Mlrahoau Praiect
Bagfining Fund Balencc3 S 449,488 S 425.000 S 414,000
Investmont Interest 19,525 10.0U0 40,000
Qonaiiuns - - •
Insurartce Retovenes - - -
Miscolleneovs Revenue 13,526 - -
482.539 441,000 454.000
305 Slrest Bond
8aginning Fund Batanae 1.017,453 e00,040 -
Procesds from LT Debt - - -
Transfar from Capital Grants Fund - - -
Investment Intarest 41,571 16,000 -
1.059.024 616,009 -
31
City of Spoknne Valley
2008 Budget
Oetall Revenuos by Typu
2006 2007 Amunded 2008 Proposed
Olhar Fund Rovonues Actunt Budqct Budpet
306 Cp Black Grant Fund
CDBG Grant Proceeds - - -
Tmnsierfrom Slre81 Bond Fund 1,475 - -
Invcstmant Interest • - -
1,475
• -
307 Caaftal Grants Fund
Beginning Fund Balancs - - -
Capital Grant Proceeds 2,531,488 7,830,000 2,676,000
Qeveiaper Canirfbutlon 29,125 - -
Spokane Transit Authority 255,300 - -
Spokane County 202,384.
Transfeis fram StreoE 8ons1 Fund 523,179
7ransfer from Arterial Siraet Fund 62,828 270,000
Transfor from Spa-clai Capital Pro)eds Funcf 2,000,000
Translers tram Capltel Projects Fund - 1,400,000 2.300,060
3.604,102 9.300,000 7,176.000
308 Barker BrEdne Reconstrucifan - Fed Grant
Federal Grant Proceeds 380,264 700,000 5,582,800
Transter from Spec3al Capotnt Projecis Fund - - 300,000
380,264 700,000 5,862,800
309 Parks CaoitEtl Pmlects
Beginning Fund Balance 555,537 850,000 3,800,000
Investment Interest 41,330 40.000 40.000
Parics Grant - 240.000 800,000
Contribution from 5pokane County - 1,600,000
-
Trdnstar from ihe Capital Rroiecto Fund - 450,000 400,000
Transfer from ths Gerteral Fund 750 .090 410.000 20,000
1.346.867 3,550.000 4,280,000
310 Civtc BtiNdlnn Caoflal Prolects
Beginning Fund 8alancc3 507,909 83U,000 5,055.000
Investment Interast 38,277 30,000 30.000
Transler fmm Ganerai Fund 2,600,OOU 600.040 -
3,146.186 1.460,000 5.085,000
402 5tarmwater Manaaement_Fund
Beginning Fund Balanae 1,277,396 1,535,762 1,500,000
5torntwater Menagement Fee 1,557,308 1,600,000 1,600.000
tnvesUnsm Intsrost 58.019 60,000 60,040
2.892,723 3.195.762 3,160.0015
501 Eauinment Rental 8 Reolacerttenl Fund
Beginning Fund Ba!anue 291,914 800,000 700,060
Invesiment Interest 38,070 30.000 29,753
TransFer from General Fund - 114.375 39,661
Transfer from Stre-ei & Stormwater Fund - - 10.586
327,984 944.375 780,000
32
~ I 'City.of Spokano Valicry
2008 Budget
Dotail Revanuos by Type
-
2406 2007-Amonded 2008 Proposed'
Qther:Fund Rovonuos' Actual • Budqet BudRet
- 502 Risic Manaaemant Fund
Beginnlrig Fund Balanco 25.458 25.60.0 15.0OU
- invastment. lnterest 899 - -
' - Empiayment S9curily,'fransfers. - 7.100 7,100,
Risk,,Mar~egemer~t Services'16t,523. 185:000 195,000
. " 187;e80 .217.1_00 217,100
. Tatal Rcvonue46eginning Fund Bafanco
AlI Other Funds 37,752,485 52;881,080 57;054,695'
i
Total Revenue8 Beglnning Fund Balanco_ _
General Fund and All OtherFunds S 78,704,234 92,060,550. $ :98;812:295 .
.
~
33
City ot Spokano Valley
2008 Budget
Expenditures by Department
General Fund
Legislailve Brartcfi $ 319,991
Legi5latlve & Euecutive Ssrnces 997,076
Public Safety 19,297,300
Oparoiians 8 Administrptwo Services
Qeputy C(ty Menager 627,178
Finanre 824,249
hluman Resources 204,286
Public Works 789,437
Community Development
Oevatopment Services 2,827,960
l.ong Range Planning 696,322
Code Compllance 236,857
Library 20,000
Par6cs & RecraaUan
AdminisUation 8 Maintenance 928,535
RQcreation 211,549
Aquatics 351,150
Stznior CEnter 90,955
CQnterPlace 1,061,231
Generaf Govemmsnt 3,417.988
TAtal GQneral Fund 32,705,058
Qther Funds
Street Fund 4,195,304
Arterfaf Straet Fund -
Trails and Peths Fund 30,000
HatellMotei Fund 668,OOQ
CeriterPiaaQ Operating Reserve Fund 335.000
Setvlce lovel Stabilizeuon Fund 5,400,060
Winfer Weather Reseroe Fund 560,000
City FacUltles Rsplacement 397,000
Debt Service - LTGO 93 600.000
Capital Projecis Fund 4,420.000
Speciai Capital Pro)ects Fund 4,420,000
Strmet Capital Projecis Fund 7,354,023
Miraboau Point Capital P%ect& Fund 454.000
Straot Bond Capital Projects Fund -
Capital Granis Fund 7,176,000
Barker Bridge • Federal Grant Fund 5,882,800
Parks Capital Prof ects Fund 4,280,009
Civic Buildtngs Capital Projacts Fund 5,085,000
Starmwator Manegement Fund 1,983,9".
Equipment Rental 8 Rspfac8ment 780,000
Risk Menagement Fund 217,100
Tota! All Funds $ 86.903.229
34
City of Spokans Vallsy
2008 Budget
General Fund Expenditures by Department by Type
w s 5Mw!
D02fits SLW Sery Interaovemmental lnterfunsl Expenditw~s at j
GQnera! Fund
Legislailve 8ratx;h $ 124,630 $ 20.160 $ 175,201 S - $ • $ - $ 319.991
FacecuGve 3 Legislative Support 875,274 14,898 108,557 - 347 - 997.078
Public Safery - - - 19,297,300 - - 19.297.300
Operadans 8 AdmlNstratfve
Deputy Clty MBnagef 534.844 11,550 76.700 • 4,084 • 627,178
Finanoe 778,899 20,050 25,300 • - - 824,249
Human Resautces 129.980 4.500 69.800 - - • 204,280
Public Works 573,032 40.900 148,080 - 2,945 26,500 789,437
Community Develapment
Developmerit Servicas 2,188.702 62.300 139.175 156,000 6,783 75,000 2,827,960
Long Renge Ptanning 372,472 17,500 287.350 19.000 - - 696.322
Code Compltence 171,427 20,850 32,250 10,000 4,530 - 238,857
Librery - - 20.000 - - - 20.000
Parks a Recxeation
Parks Administratfon 186,668 48,295 683,290 10.000 1,084 • 929,535
Recreatlon 128.581 9,630 73.338 - - - 211,549
Aquatks - - 351,150 - - - 351,150
SenlorCenter 71,010 6,660 13.295 - - - 90,955
CenterPlaca 438.936 50.795 249,500 - 317,OQ0 5.000 1.061.231
General Gavemment - 39,000 2,577,000 245.000 291.988 265,000 3,417,988
Total Goneral Fund $ 6.574,653 $ 366,878 $ 5,025.966 S 19.737,300 S 628.761 S 371,500 $ 32,705,058
I
35
City of Spokane Valley
2006 General Fund Expenditures by Dept
$32,705,058
Legislative Branch
1'0% Legisletive & Executive
General Govemment ~~ice5
10.5°k 3.0%
Parks 8 Recreation
8.1%
Planning & Community
Dsvelopment
10.9%
PubliC Works
2.4%
PuWic Safety
59.0%
Operations & Administrative
Services
5.1%
36
~
~
City of Spokane Vailey
2008 General Fund Expenditures by Type
$32,705,058
Intertund Payments
1.996
Intergovemmental Capilal Outlay
1.1 k
Payments
60 3°rb
~
. .
Wages 8 Beneflts
20 1 %
Suppl►es
1.1°k
Services
15.4%
37
1
Fund: 001 Generai Fund Spoknne Valley
oept oll Leglslative 8ranch 2008 Budget
011 - Legislative Branch
This department accounts For the cast ot providing effective elected representation
of the citizenry in the goveming body. The CounGl makes pollry decisions for the
Ciry and is accounteble to Spokane Valley citizens by making decisjons regarding
how resources are aliocated, the appropriate Isvels ot service, and establishing
goats and poHciss for the organizatlon
AccomQlfshmenb for 2007
• Contlnue Monftorin9 Sis~nificant Wastewater Issues including govemance of
wastewater facilities, enhanced citizen awareness of options for the future and pursuit of
the most efficient and economical use ot allowed w8slewater discharges.
Councll and staff colleborate wifh dischargers, environmentaJlsts and regu/atory
agencies. A Mitigation /mplementation Plan (MIP) assoclated wifh an acceptable Totsl
Moximum Darly Load ruling was accepted by the Washingtan Deparfinent of Ecology.
MUndoring o/ the MIP wi!l conttnue as well as collaborafion on govemance issues.
• Exgiore the availabls tetecommunicatlans Infraatructure along the Snraaue/
Apaleway Corridor that may be accessed by public institutions, residents, and
bus+nesses within Spokane Valley.
The City has contacted cunenf frber optic Jranchlse halders for specification deemed
non proprletary in naturo. Roceipf of relevant dela !s antJcipated by December.
. Adovt a sub-aMe plan for the Spraaue/Apalewav Ravitslization Plan and Initiate the
implementation of achievable recommendations,
An administratrve draft ot the sub-area plan was Orinalized and public ouineach bnerings
are ongoing. Adoption of the Sprague/Appleway Corrldor revitalizeUon Plan is
anticipaied in December.
• Amend the comprehensfve alan to reflect accommodstlon 4f Spokana Vallgy_
population prolectlons within end adjacent to city limits and to oulHne annexatton
paticies.
Acdon pending as the City awarts Spokane Caunty efforts to updafe the
countywide Comprehanslve Plen.
. AdoQt a S reet Master ProgLam
A wel!-defrned Street Master Plen has been pnspared and presented to the Crty Council.
The Plan idenUCres the current cnndition of city sUaefs end recommends approprrate
improvements and marntenance thaf preserve the value and sbuctural lntegrity al the
lacal transportation system. Formal adopfion of fhe Plan is aniicrpafed before yrear end.
38
i
Fund: 001 Generel Fund Spokane Vaitoy
Oopt: ott Lagislatlve Branch 2008 8udgat
011 - Lepislative Branch
: Accomplishmants for-2007 - continuad
o Estabiish deoarUnental prioriHes and incomorate them into a slx-vear business plan
foe oach dopartmnnt that includes7forward looking budget and funding implfcaUons.
~ -The.inltia! drait was~prssenfad,dt the June Counc!l reU~rat. Tfre-rrst year e/e{tiertts.are
- 'fncorporated in the`2008`8udget.
o Adopt•a Uniform Development Code that implements the ComoreNensive Plan.
- Counc!!; 4dppted the new clevafopment code 'in:Septoiriber .
,
, - ,
~
)
,
~ --I
r
r
- 39
i
I -
Fund: 001 General Fund Spo,lcano vallcy
Dapti Ot1 Legislatfve Branch 2008 Budget
011 - Leaislativa BrancN ;
Goals ior*2008 '
o Continue monitorinq wastewater.issues,-inGuding,govemance of wastewater
facilities; and pursuit;of tfie most efficient and.economfcal methods;to eneure the continuah6n
of, wastewatsr dfscharges licenses.
o Rgfine initial departmQntal six-voar business alans in order to.'identify and incorporata -
~~fiscal, impacts lnto a`strategic.financfal plan.
o Formulate a Six-Year.Strate4ic Financlal Plan bv Julv 2008 ttiat iorecasts expected., '
revenues~and'expeI nses ln6a,rporati2s-lhe cosi elements of departmental business piens;
identifies fscai constrairits;~and, proposes tormules for Council consideratlon that insGtute
sustainable budget-balancing;appraaches anditemizes necessary service.reductlans•
,.or revonue'increase or. cam6inations Iheraof. '
o Initfate lmalementatlon of,the sub-ana plan for the SpraguelApplaway~revitallzation. o Adopfarea-wide rezon(nv aroaosals consistent wfth lhe, comqrehensive Qian that -
raflect appropriate-adjustments in zoning designations: -
;
o perform_an artatysis'of lantl owner infUatetl request for annExalion.
o Dovoloa a'Shoreline AAaster Prodram, •
Budaet Summarv - -
2007 -
2006 Amended 2008
Actual Budget Budget. 1'ersonnel - F7E Epuliialents ~
Msyor 1.0. 1:0 1.0
Council 6.0 6:0- 6.0
Tatai FTEs 7.0 7.0 7.0
Budaet Detail ~
Sala rles;,Wages, kBenefils~ $ 83,205. $ 122,613 ~124,630
Supp1(es _ 13,959, 21,300 20,160. -
Services 8 Charges 109,039 143;(}61 175;201
Interfund Gtiarges - 9.419, _ - ,
Total Legislative Branch $ 206,202 5:296,393 319.991 -
, 40 -
Fund: 001 Gene►al Fund Spohane Valloy
Oapt- 013 Exocutive 8 Legisiative Support 2008 Budgat
013 - Executive 8 L.eqislative Support
This dEpartment is acxauntable to the City Council for ihe operatfonal resutts ai the
organizatton, etfeCive support of elacted officials fn achieving iheir goals; tulfitlment
of the statutory requirements o1 Ihe City Manager, impterYSOntaUan of City Council
policies, and pmvision of a cartTmunication linkage beiween citiens, thQ Ciry Council,
Clty departments, and other govemment agenaes.
Accompl(shments for 2007
• ConUnue Monltorlnn Sianlfiqnt Wastewatar Issues including gavemance of
wastawater faciiities, enhanced atizen awareness of opt➢ons far the futur+e and pursuit of
the most eflicient and ecflnomical use of allowed wastewater dEscharges.
CouncJl and staff collaborate wrth dlschargers, environmentallsts and negulatory
agerrcles A Mitigation ImpJemerrtation P1an (M!P) associated w1th an acceptable Totaf
h9ax1►num DaUy Laad ruling vras accepted by the Washington Depariment of Ecology.
Monlfarinp of the M1P wr7l conUnue ss wall as collaboradan on govarnarrca lssues.
• Exalore the avai[able tofecommunicatlons Intrashucture alonq the Saraaue/
Appleway Corridor that may be accessed by public institutions, resldents, and
businesses wiihin Spokane Valley.
Trie City has eentacted cument frbor oplfc franchise ho/ders for specifrcabon deemed
nor►,oroprietary in natvre. Recslpt alrele+rant data is anticlpated by Docember.
o Adoot a sub-area nlan for tho Saraaue/Applewav Rovitalizatlon Plan and inidate the
rmp{ementaiion of achisvable recommendadons.
i An edminisiratnre draR of the sub-area plan was finalized and publlc outreach brrefirrgs
are ongoing. Adaptian of the Sprague/Appleway Camldor rautalizatron Plen is
anficipafed in Oecember.
o Amend the comprehenslve plan to mflect accommodation of Sookane Valiov
jcrctions wiihin and adJacent ta city limits and to ouUine annexation
gopulation ipro
polides.
Acfion pending as ttte City aNlails Spokane Gounry efforts lo update fhe
countywide Gompr+ehensive Plan.
• Adopt a Stneat Master Proqram
A wFrl!-defined Street Master Plari has bQen prepared and presented to the Ciry Councll.
The Plan rdendfes the currwit conditian al clty s?raefs and recommends apprapriate
improvements and melnteriance fhrat prose" the value and structural integrfty of the
local transpo►tation system. Farmal adoption of fhe Plan Fs anticipafed before year end.
41
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Fund:.001 General Fund' Spokano Valtoy oe¢t: 013 Exocutive 8'~Legisiatirie Support 2008 Budgot
013 -.ExocuNve & Le4lstative Support ; -
Accompllshments for2007 - continued .
e.Establish.deQartmental priorities and incomorate them into a-six-year business plan. !or each:department that includes forward looking budget.and (und{ng-implicaUons. ,
The'fnJfla!_dreff.'was presenfed'af the June Counclfretreat. Fhe first ysarslements.Are
incorproraW iii'the •2008,Rreliminary. 8udget.•
-,o,Ad6a4 a Unt46rm Develooment Code that Implements:the Comrirehenslve Plan.
Council ~adoptad'the riow.deveJopmenf coda.iri Sepfember.
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i Fund:101 :General Fund spokhno Vellay
OepL_•: 013 Exacutiva'8 Leg{slatlve Support 2008 Budgat
- -
; -
,013.- Executiva 8 Le4islative Support
' . Goals foc2008
e Continue monitoNnq wastewator issuos,. induding'govemance of wastev±ater
. faai((ies, and pursuit of ~fho•mast efficlent_and economica( methods to, ensure -the conUnuetion
of,wastewatsr discharges licenses.
- e Refineln(tlal dspartmental slx-vear buslness, alans in order to'identify ansf incorporate
fisCal impactsinto a:strategic,Tinancial' plan:
o Formulate a Six-Year Stratoafc; Flnancial Plan bv Julv 2008 that forecast5:expected
; -revanues_and'expenscis Incar{iorates tfie,cosl,efoments:of.departmental business'pians;
" idontifies~.fiscal constrafnts; and, p[aposesfarmulas for.Council cor~stdeiation'tfiat insti(ute
suatatnable, budgeE~batancing.approaches`andftemizes necessary s8rvfce'eeduclions
or revenue'lnciease, dr,combinalions: thereof.
o1lnitiate imalemontaUon of:lhe sub=area plan for the=Sptague/Appiewey reyitalizaUon.
-,o Adopt area-wide'rezcninQ proAOSals consistent with the comorehensive'otan lhat
' raflect spproprfate;adjustments, in zoning designadons:
• o PQrporm an analMsis' of land awner Iniiiated requost for annexation.
o Develoa a Shorelirie•Mast$r Propram
, - , Budget SummarK
2007
2006 Amondad -2008
- Actual 8udget Budget _
Personnei = FTE Equivalents.
= City,Manager 1.0 1.0 1'.Q'
' - City,Attomey, 1.0 1.0 1,0
City,CleMc 1:0. 1.0 1,.0
Deputy City Attomey, 1.0 1.0 1:0
Deputy City~Gler4c 0.5 0.5 1,.0
AdminisVsGve Assistant:- Legal 0.0 1.0 1.0
Adminlstratlve;AssisWnt (CC)' 1.0 1,0 1.0
` . . Administiative'Assfsfant (CM) 1.0 1._.0 10
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Totai FTEs 6.5 7.5 8:0
Intsms 3.0 3:0 3:0
Budaet.Ntafl l'I'
SalaHes; Wages,:&`Benefits S, 346,184 $ 749,487 $ 875,274
Sypplies. 1,268 15,149 14,898
Service's.& Cfnarges 30;754 116.107 106,557
= . Cap'rtal Ouday. 1.963 .
Interfund Gharges - 12,112 347
Total ExecOtive 8 Legislative Support S 380,189 892:854 $ 997076
(')iThe costs associated with the Laqal Divl§ion are nowpartof Ezgcutive 8 Leqislative Suapon.
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Fund: 001 Genera) Fund Clry ot spokano valiey
uept: 016 Public Safety 2008 eudget
016 - Public Satety
The Public Safety department budget provides funds far the
prntecUon of persons and property in the city, The City conUacts
with Spokane County for law enforcement, district caurt,
prosecutor senrices, publfc defender services, probation
services, jali and animal control services. See follawing page for
detail information on each budgeted seclion.
Judicial System - The Spokane County Oistrict Court is contracted
to provide municipal court services. The contract provides for
the services of judge and court commissfoner with relaterJ support
staff. Budgeted amount also includes jury management fees.
Budgeted contract amount: $ 1,558,500
Law Enforcement - The Spokane County Sherifi's offlce is resRonsible
for maintaining law and order and providing police services to the
community under !he direction of the Patice Chief. The office provides
for the preservation of life, proteclion of property, and reduction of crime.
Budgeted contract amount: $ 15,799.800
Jail System - Spokane County provides jail and probation
services for persons sentenced by any City of Spokane Valley
Munfapa{ Court Judge for viola6ng laws of the city or state.
Budgeted cantract amount= $ 667,000
Animal Controf - Spokane Caunty will provide animal control services
to include licensing, care and treatment of lost or stray animals,
and response to potentlally dangerous animal confrontations.
Budgeted oontract amount: S 400,000
Communications
Budgeted contract amount: $ 104,000
Fines & Forfeitures S4ate Remittance
Budgeted contract amount, 688,000
Interfund Transfers
Budgeted contract amount: $ 80,000
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City of Spokane VaIley
2008 Budget
016 - Pubilc Safety
2007
2006 Amended 2008
Actual Budget Budget
Judici:) System:
Distnd Court Contract 750,399 816.111 820,000
Jury Management Contract 1,873 5.000 5.000
Public De(ender Contract 339,988 363.349 335.000
p~utor Con~,y 318.869 277,243 350,000
Crime Vlctim Compensatlon -
Pretrial Servlc.es ConUact 39.276 41,080 48.500
Probatlon Servioes Contract - -
Subtotal Judlcial System 1 450.404 1,502,783 1.558.500
L,w EniorcemeM System:
ShenH Contract 13,401.348 14.557.4&3 15,575,000
Emergericy Management Cantract 80,772 88.090 92,004
Copier Maintenarxe 3.000 3,000
Law Enf, Bldg Maintenanoe Contract t71,135 120.000 120.0Q0
Vahide Decals
Clothing & Urtiforms
Vshide Usage Costs 4,800 5,300 4.800
Oth$r Miacellaneaus Supptles 6.840 5,000
Coll Phones 540
Equipnent Replacernant Charge 5•500
'
8ubtotal Lsw Enforesmsnt Syatsm: 13.555,435 14,779,374 15,749,f300
Jail Sysbm:
Jail Contract 445,184 420,806 375,000
Work Refease (Gelger) 294.473 381,600 292.000
Subtotal Jail Systsm: 699.657 802,406 667,000
Other.
Capltal OuttayslCommuniqtions 218.015 127,829 104.000
Frnes 6 Fortailum State Ftemtttance 887,630 600.000 688,000
Anlmai Contrd Contr-ac! 426.833 444.008 400,000
intarlund Charges - 80.000
Subtotal Othar: 1,332,278 1.171.837 1,272.000
ToWI Public Safety $ 17.037.T74 S 18,256,400 $ 19.297,3()0
In addltlotl, a'JOLLf dppr7Vi:Cj *>ales tax lnr_rease ot m 20!:'A c;f sal#.s [ax is desiynaced to iunr!
criminal justice and ;;ubi!c sa#a.ty reldtHd costs
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City of Spokane Vailey
2008 8udgeted Contract Expenditures
15,000,000
15,575.000
16.OD0,000
14,000.040
12.000.000
10,000.000
8.000,000
6,000.000
4,000.000
2,000.000
820,0
335,000 354,000 92,000 3T5,000 292,000
Distnci Court Public Oetender Prosecutor Shentt Contract Emergency Jail Contract Work Release
Cantract Contract ConVact Management (Geiger)
ca,trad
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Fund: 001 General Fund Spokane Valley I
Dept: 018 Operations & Administratfve Services 2008 Budget
018 - OQerations 8 Administrative Services
The Operations & Administratnre Services Department is composed of three
divisions, the Deputy Ciry Manager Division, the Finance Dlvision, and the
Human Resources Division.
013 - De~uty City Manager Division
The Deputy City Manager (DCM) supervises the Operations 8 Administrative
Services Department, assists the City Manager in organizing and directing the
other operations of the city and assumes the duties of the City Manager
in his/her absence.
AccomQllshments for 2007
• Created desk manual of critical functions for each position in the Deputy City
Manager Division
• Established departmental priorfties and incorporated them Into six-year business
plan
• Completed cable franchise agreement negotiations
• Campleted design of contract audit program
• Launched community newsletter: Hot Topics
• Developed information brochures on three high-interest areas:
- Residential pennitting process, oriented to the non-developer
- Frequently reported code compliance issues
- Summer Construction: Pines/Mansfield, Sullivan/1-90, and Appleway Tschirley
to Hodges
• Finalized emergency public information plan
Goals for 2008
. Incorporate Business Plan into strategic financial plan.
• Finalize formal managed competition program.
• Implement contract audit program.
• Conduct community survey.
• Plan and implement community events for City Five-Year Anniversary.
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'l - 013 - De u~f City Manaqer Divislon
~
= Budqet-SummarX
2007
2006 Amended 2008
Ac4ual Budget Budget _
, - ; Personnel - FTE Equivalerits
Deputy City Manager 1.0 1.0 1.0
-Senior Administrative Analyst 0.0 0.0 1.0,
Administrative Analyst 1.0 1.0 1.0
" ^Public Information, Officer 0.0 1:0 1.0
r, Off'rce. Assistant, II 1.0 1.0 1.0
Administrative Assistant 0_5 2_0 2.,0,
Total FTEs 3.5 6:0 7.0
Budqet Detail
'Salaries, Wages, 8 Benefits $403;618 $ 438;584 , $ 534,844
Supplies 11,568- 5;700 11,,550
Services & Charges 151234 , 71,;000 76,700
i Capital -Outlay - - -
Interfund Charges - 6,728 4,084
Tatal Deputy City Manager Diyision $ 430,420.: $-522;012-_ ' 627,178.
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Fundt 001 GenQral Fund spakano vanoy oe0i: ols Oporations BAdministratlvo Senricos 2008 Budget =
014 - Finance Diviston ,
Tho Finance Oivision provides.financia! management services for all city
departm_ents. Progroms Include accounting and reporUng, payroll, accounts: payable,
purchasing, budgeting'and flnanclal planning, treasury. (nfomiation':tebhnolagy,
and investmEnts. The dlvislon'is also:rd sponslbla,for generating'anil anafyiing
dala ne_lated to tiie"City's:operations. The department preparesmonthly, quarterly, _ :and.annual financial i~parts:and;budgets to'ensure_compliance wlth staie laws.
Accomallshments for 2007 . o RevEsed six-year-financial forecast to incorporate costs assoclated with'priaritias
Itleniifie'd in Ifie six-y'ear.tiusiness plan for departments.: _
,
o Reviswed suggestions regard(ng city operatians made by Washingtqn.Cities =
,Insurance Authority. - ,
o Considered,recommendaUons:made by th'e State Auditor's Office far improved ;intemAl control: - . - - - °
Goals for 2008 o Assist in idenfiiii:ation oI telecommunications fnfrastructure
o Assist,-in reflnement;of 6usiness plans
o Cnnsider, suggestions made by WCIA regarrling,lnsurance coverages -.o Gonsider-State Auditor's suggestions _
o Participate in preparation of.Americans with DisabitfUes'Act (ADA) improvement plan I~
Budaet Summarv
=
2007
2006 Amen"ded, 2008
Actual Budgat Budgot
Personnel -.FTE Equnralents ,
Flnance.8_Admin Services Oirector 1.0 1.0 1.0
-
Accounfing,Manager 1.0 1.0 1.0
AccauntanUBudget Analyst 2.0 2:0 10
Accounting Technician 1.0. 1.0 1'.0 -
IT Speeialist 1.0. 2.0 2:0 _
G!SlDatebase.Administrator. 0_0 1_0 1_0 -
Total FTts 6.6 8.0 9.0 ,
Budaet• Detail
Satariss, Wages,.&,Benefits- 5 445,547. $'674,383 S 778,899
Supplies _ 4,841 31;204 20,050 ,
Sarvices'& Charges15,126 '54;250 25.300 ,
Capital,Outlay - 2,000:
Interfund Charges - 20.815 - , ,
Total Flnance Divisinn S.465,914 782.652, $ 824;249 ,
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Fund: 001 General'Fund spokane vanoy
Dopt: 018 Operations 8 Administrative Services 2008 Budget
016 - Human Resources Divisfon
Human'Resources:(HR) is administered:through,the_Deputy City Manager,(DCM)
-who serves:as-lhe.Human Resourees Manager.for. the'Clty. The HR.operation
provides;service"s in'compensa►ion, benefits, training:and organizalional
- development; staffing, employee relations; and communications.
Accomplishments for 2007
o Oeveloped `and implemented, personnel related administrative policies and
proceiiures.
Updated and fmplemented Human Resources &Applicant TracWng modules.
for Eden system.
o Developed and implemented payrollltimestieet procedures.
Goats for 2008
Update Website:.web based HR Center:and on-line applications.
o Finalize,classification reView system.
! o,~Enhance Employee Recognition.program.
- o,Adopt City. Safely, Plan ln conjunction with"Safety Committes.
_o'Establish inltial emplayee development'opportunities through online leaming.
-
_ o Work wilh'PlO•on media strategy-for recruitment.
- 2007;
2006 Amended 2008 -
Actual Budget Budget
Personnel - FTE Eauivatents
' 'Human'Resource.Analyst 110 1:0 1.0
; Human Resource Tecfinician 0.0 0.0 1.0
Deputy City-,ClerklHR Assistant 0:5 0_5 0_0
1,5 1.5 2.0
Budaet Detail
Salaries,'Vllages; '8 Beneflts 74,458 $ 106;953- $ 129,980
Supplies 5;074 3,500 4,500
Services;8~.Charges- 51,470 52,600. -69;800
~ Capital Outlay, 4,895 - -
Interfund Charges - 2.691 -
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Total Human Resources Division $135;908 165,944 $ 204;280
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Fund: 001 General Fund Spokane Valley _
Dept: 032 Public Works 2008 eudget ,
032 - Public Works - The: Public Works. Department provides,overaU planning and oversight of-public -
works projects'in the _City ofi'Spokane Valley. The department,provides
engineering plan review, inspection, coordination of major public works'.capital '
improvement projects; long-range transportation pianning and neigFiborhood traffic
management. The,Public Works~Street Maintenance~Se'ction,is responsible::for
imaintenance of'streets. Accomnlishments for 2007 ,
o Worked with t4e. Courtiy'and DOE regarciing theCounty Wastewater Treatment
Facility. ,
o Worked~with the Regional Wastewater Committee in the development of tfie
implementation plan for the'.S'pokane River TMDL. o'Provided engineering design, review and eonstruction oversight~,for City Projects -
and other City public .works nesds,
o Qeveloped.the 2008=2013 Six Yean Transportation Improvement Plan (TIP)for `
Council adoption:
Goals for 2008 -
t~
o Continue involvement with the County and DOE regarding ;the Wastewater -
Treatm'ent Facility-and TMOL.
e•Work with Projecf Team on;City,Center Implerrientation.
o Workwith consultant on City. Half location and'pre design services
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Fund: 001 General Fund Spokane Valley
~ oept .:032 Public Works 2008 Budget
032 - Public Works
' Budvet,SummarY
_ 2007
_ 2006 Amended 2008
Ac4ual Budget Budget
Personnel - FTE Eauivalents
Public;Works' Directbr 1.0 1:0: 1.0
Adniinist'rative Assistant 1.0 2.0, 2.0
Senior Engineer (Development) 1.0 1:0~ 0:0
' Assistant'Engineer (Development) 1.0 1.0l 0:0
Senior Engineer (CIP), 1..0, 1.0, 1.0
, Senior Engineer - Troffic, CIP P1nnntngfGrants/Pm4ec3,Mgmt 1.0 1.0. 2.0
Engineer,(Development) 1.0 1:5 0.0
Rssistant Engineer (CIP) 1.0 1:0 1.0
Construction Inspector 0.0 1:0 0:0
Engineering:Technician I 0..0 -OA- 1:0
~ Engineering Technician II 1_0 2_5 2_0
- ; Total FTEs 9:0. 13.0 10.4
~ Budaet Detail
- Salaries,lNages, B,Benefits $ 672,694 893,843 $ 573;032
'Supplies. 10,176 54;247 40,900
Secvices & Charges 195;262 37,3;10Q1 146,060.
Intergove.mmental Payments - - -
Capital Autlay 22,550 40,000 26,500
Interfund Charges - 301697 2,345
~Total Public Wortcs $ 900,682 -1,391.887 789,437.
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Fund: 001 General'Fund Spokane:Valley Dept: 058 Community Development 2008 Budget
058 - Communfty Develoament _TKe, Community Development; Department provides overali management ,
and oversight oi development services,, including,cuRent,'and'long-range
planning; coor.dination of regional environmental issues, building,,permitting _
and inspections,.and code enforcement.. The Permit Centier,provides coordinated, one-stop administration oF all devefopment permits: Code Compliance is _
responsible for~thevnfarcement of zoning regulations and nuisance~abatement. ,055.- Development' Servlces
AccomQl6shments for 2007 o.Adopted update of Intemational Building Codes. and amendments
o On-going refinement of.:administrative. procedures ;for p'ermit services
o Continued development process improveme.nt p.rojects, including process =
analysis, flow chart'updates; and procedure developmenfi
o Coordinated developerforum schedule.for ongoing:stakeholder input
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o prafted 'revised 'street standards „ - ;
o tmple.mented an "over.the-counfer" permit process
Goats for 2008 .
,
o ImplemenLtlie inleractive~ voice response (IVR):tefephone scheduling and
permit expedifing system -
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a ANonito(antl adjust as necessary the implementation of the "over the couriter"
,permit process
o,Complete.a preliminary, draft of departmental policies and,procedures '
o Continue_ implementation of process improvements, based on priority
• Adopt revised street sfandards 1.
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Fund:.001 General Fund Spokane'Valloy
Dept: 058 Community Development 2008 Budget
055- Development Secvices
- Budaet SummarX
2007
2006 Amended 2008
_ Actual BudgeY V Budget
Personnel - FTE E4uivalents
' Community.Development Director 0:50
~ Planning. Manager 0.75
Associate Planner 1.75
Assistant Planner 3:00
~Planning Technician 1.00
, Administrative Assistant ,0:50
- Offtce Assistant II 1.00
- Office Assistant I 1 •5Q. '
Senior. Engineer 1.00
. _ ' Engineer 1.50
Assistant`Engineer 1.00
, Engineering Technician 1.50
Building Official 0.80
= Building Inspectors II 4:00
Sr. Plans Ezaminer 1.00
Plans Examiner 035
; Sr. Permit Specialist .1.00
.
Permit.-Specialist 2,00
' - - Maint/Const Inspector (ROW) 2.00~
Con`struction Inspector 1.00
Total FTEs 0.0 OA 27.55
' BudAet Detail'
- ' ' Salaries, Wages, 8 Benefits $ - $ - $ 2,188,702
Supplies - - 62,300
, . Services,&.Charges - - 1390175
= Intergovernmental Services - - 156;000
-Capital OuUay - - 75,000
'Interfund' Charges - - 6;783
Total, Devetopment Services - $ - $ 2-;627;960
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Fund: 001 General Fund Spokane v_aI1ey oopt: 0581 Community Developrnent 2008 Budget ~056 - Lonq.Ranqe Planninq Division Accomotishments for 2007
o Completed draft of SpraguelAppleway Revitalization Pian and associated ~ development regulation;s
A Completed Spokane Vailey Uniform Development Code =
o Began implementation of the City Center projeet
Goals for 2008 ~ -
o Continue implementation of tfie City Center project
o Establish City urban growth areas (UGA) lhrough Spokane County's process ~
o Complete Joint Planning Agreements.with Spokane~,County
o Complete the~annual .Comprehensive Plan update with,.UGA revisions =
Budqet SummarX =
2007 '
2006 Amended 2008 Actual Budget_ Budget,
Personnel - FTE Eauivalents
Community Development 0iractor 0.50
Senior, Planner 2.00
' Planning Manger 0.25 ~
Associate Planner.- Long-Range 0:25 Administrative Assistant 0.50 , Office AssisfanY I 0.25 ~
Total FTEs 0:0 0,0 3.75 ,
BudQet Detail
Safaries, Wages, &.Benefrts $ - $ - $ .372;472
Supplies - - 17;500 = .
Services & Charges - - 287,350 =
Intergovemmental Services - - 19,000
CapitalOutlay - - - .
Interfund Charges - - -
Total'Long Range Planning $ - $ - $ 696,322 56 , i,
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Fund: 001 Generai Fund Spokane Valtny
Dopt: oss Community Development 2008 Budgei
057 - Code ComQliance Division
~ Accomplishments for 2007
~o Adopted, update of tfie nuisance cade
. Goals for 2008
- o Review the-city's process for clear view tdangle'issues; recommendimprovements,.
and implement.approved revisions
.
= Budget Summarv
2001
- 2006 Amended 2008
, - „ Actual Budget Budget .
Personnel.-Fi'E Eauivalents '
Building;Offcial 0.20
Code Enforcement-.01ficer 2.00
Office:Assistant 1 _ _ 0:25
' Total FTEs 0.0 0:0 2:45
Budqet Detail
Salaries; Wages, 8 Benefts $ = - $ 1.71.427
Supplles - - 20,650
~ Se-rvices S .Charges - - 32,250-
- Intergovemmental Seivices - - 10,000
- Capilal Outlay - - -
Interfund Charges - - 4;530
Total Code; Compiiance $ - $ - ~ 238,857
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Fund: 001 General Fund Spokane Valley Dopt: oss Community Development 2008 Budget ~
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058 -.Plannlnq.Division
Ttie Planning.D.ivisian is responsible for providing professional policy,'g,uidance
on land~ use issues to th~e City CounGil, and Planning Commission. It,is also ,
responsible for. processing land use permits„ reviewing"environmentally sensitive -
areas, and~providing code~enforcerrient services.,
Budqet Summan►
2007
2006 Amended 2008 -
Actual ' Budgef Budget
Personnel - FTE Eauivalents ,
Community Development Director 1.0 0.5
Senior Planner 1.0 1.0
Planning Manager 1.0 1.0 -
Associate Planner - Long=Rango : f.0 ,1.0 ' - Associate Planner - Current 1.0 1.0 ~
Assistant,Planner 3.0 -,~Planning Technician 1:0 1.0
Administrative-Assistant. 1.:0 0:5 = . ~
Office,Assistant II
Ofrice,Assistant I 1.0
Senior Engineer Engineer - Development -
Engineer
Assistant Engineer
Engineering Techhiciari . .
Construction Inspector _ _ .
Total FTEs 8.0 1.0:0
BudQet,Detail ' -
Sa(aries;' Wages, '8 Benefits $ 608,805 ~ 5689221 $ - ~
Supplies 15,508 19,650 - r -Seroices & Charges 394,937 387,300. - -
Intergovemmental Service"s, 121,677 120,000 -
Capital 0utlay 6;200 5,000 - - Interfund Charges - 14,796 - . '
Total:Planning' D,ivision $ 1,147;127 $ 1,114,967 $ ' 58 -
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Fund: 001 General Fund Spokane Valley
Dept: 058 Community Development 2008 Budget
059 - Bufidlnq Division
The Building Division implements the Washington State Building Code. It is
responsible for ensuring that buildings and structures comply with adopted building
code standards through professional plan review and inspection services. The Permit
Center receives applications and coordinates the review and pracessing of permits.
Budget Summary
2007
2006 Amended 2008
Actual Budget Budget
Personnel - FTE Epuivalents
Community Development Director 0.0 0.50
Building Official 1.0 1.00
Building Inspector II 3.0 4.00
Code Enforcement Officer 2.0 2.00
Construction Inspector 2.0 2.00
~ Senior Permit Specialist 1.0 1.00
Pemnit Specialist 3.0 3.00
Senior Plans Examiner 1.0 1.00
Plans Examiner 0.0 0.75
Administrative Assistant 0^0 0.50 _
Total FTEs 13.0 15.75 0.00
Bud4et Detail
Salaries, Wages, 8 Benefits $ 671,093 $ 1,106,025 $ -
Supplies 30,523 45,275 -
Services 8 Charges 71,033 75,120 -
Intergovernmental Payments 66,378 31,240 -
Capital Ouday 5,881 16,449 -
Interfund Charges - 22,200 -
Total Building Division $ 844,908 $ 1,296,309 $
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Fund: 001 General Fund Spokane Vafley
Dept: 07,2- Library 2008 Bud9et
072 - Library
Library senrices to Valley, residenis ane provided by the Spokane County. Library.
- District (SCtD): An,independent.special:purpose district, its sole purpose is
providing library -services to the'uni'ncorporatett county and affiliated`munidpalities.
-The.appropriation, reflects_the_amount'remitted:.lo'1he City of Spokane Valley from
delfnquent propert}+'taxes owed' forii6rary services.
, Budvet Summary
- 2007
2006. Amended 2008.
Actual Budget Budget
- Budaet Detail
- _Salaries, Vllages, ;B,Benefits $ - $ - $ -
Supplles
Services &.Cli,arges 70;887 201000 20,000
Capital Outlay • - -
Intertund Charges - - -
Total Litirary $ .70,887 $ 20;000, $ 20,000
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Fund:004 General_Fund 'Spokano,Valley
Dopt: 076 ParKs B:Recreation 2008 Budget 076 - Parks 8 Recreation Ttie Parks.and Recreatlon-Department'is composed of five divisions; the _
Administration and Park Maintenance.Division, Recreation;,Aquatics, Senior Centet, _
.and the CenterPlace Dlvision. The overall:goal of ihe department is to provide quality -
recreation programs and' acquisition, renovatio.n,, development, operation, and'
maintenance of, parks:and recreation fac+lities.
000 - Parks -Administiratiun 8 Ma9ntenance, Division
The Administration Division, provides direction :and IeadersFiip for the Parks:and
Recreation Department in.implementing the''goal_s and objectives of- the Ciry Council
and faciiitates the general upkeep,of parcs and public area"s of thii City. _
Accomplishments for 2007 _
e Purctiased 8.3 acces of properly for the. Greenacres Neighborhood-Park. -
o Completed construction of Mirabeau Springs overlook, evaluation of.old Senior =
Center building,.improvements to Sullivan Park, and's'ite plans for renovation
of Valley. Mission Park.
o Installed reservation kiosks at each park and.updated signage upaated for park
identification and rules:
o Held City's:first~Arbar Day~celebration: -
o Oevelaped 2 Park Ambassador Pragram to increase customer service and
rep'rssenfatian of City;presence in the parks.
Goals foe 2008 -
o Continue_qark renovation• - s:and land,acquisition. -
~ • . _ ~ I
o Invesiigate accreditafion through fhe National Pat1c and Receeation Assoclaiion. ._otomplete renovation.of Valley Missian Park. ;o App(y.for grant from Washington Interagency Committee to design and devetop. r,
G~teenacres ,Park., .
o Design an&start constnuction of Children's Universal Park. -
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Fund: 001 General Fund Spoknno Valley
Depr ~ 076 Parks 8 Recreation 2006 _Budget
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- 000 - Parks:Administration & Niaintenance-DivIsion.
l.. .
Budqet SummarK
,
° . 2007
~ 2006 Amended 2008:
, Actual Budget Budget
Personnel - FTE Eauivalents
, Parks-&.Recrbatidn Director '1:0 1.0 1:0
Administrative Assistant 1_0 1.0 1_0
- Total FTEs, 2:0 2:0 2:0
BudciefD'etail.
Salaries,lNages, 8 Benefits $ - $ 207,246 $ 186,866
Supplies 35,570 48,295 480295
Services B,Charges 12,527 6449386 683,290
Intergovemmen4al Services_ - 5;382 10,000
Capita) Outlay, 4,003 - -
!'nterfund Charges - - 1;084
Tatal Parks.Administration 52,100 -S 905;309. $ 929.535
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Fund: 001 General Fund Spokane Valley
oepc: 07e Parics &.Recreation 2008 eudget
301 - Recreation Divisicn =
Ttie, Recfeation Division coordfnates _and facititates ihe delivery of recreation programs
and services-through'out'the City and the.:City's park system.
AccomQlishments for 2007 - '
-
o D`eveloped year=round prescliool, Indoorgym and Counselor in Training„program. -
o Publish Spring/Summer and FallNVinter recreation brochures.
o,,Extended,KinderCamp'from 6 to 8 weeks. -
o Hosted:a counselor.skill builder camp for Washington Recreatlon,and Park '
Association.
Goals for 2008
o-Create.Summer Outdoor Mavie night at the park.
o Increase variety of year=round programs for all ages.
o Add adtlitional contract instructors to ruii specialty camps or programs: 'o Create consistent guidelines'for contract recreatian program Instructors.
-
Budaet Summany _2007 '
2006 Amended 2008 Actual Budget Budget= , - ~
Pefsonnel - Fl'E Eauivalents
Recreation Cooriiinator 1:0 1.0 1.ff ,
_ Salaries; Wages, 8 Benefits $73,062 $ 163,543 $ 128,581 _Supplies 21408 9;520 9,630
Services &-Charges 22;486 68,538 73,338 ,
Ini~rgovemmental Payments 6,271 =
interfund Cfiarges - 1,346 Total Recreation Division $ 104,247 ~ 242;947 S 211,549
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Fund:0o1 General.Fund spokanevanoy
Dopt: 076 Parks 8 Recreation 2006 eudget
302 - Aauatics Oivision
- The Ciry- of'Spokane Valley owns three_Rools: Park Raad Pool, Terrace'View Pool, and
Valley Mission. Pool. Services inciude_Open:Swim, Sirvim Lessons, Swim Team:and
facilityrentals. In addition, the City,leases a;portion ofValley Mission Park'to Splashdown
inc: for a, water parlc.
The-Citry.-currentlyis contrac6ng wilh tlie YMCA,:for-all aquatic activities within, the'
" City. The_YN1CA prov'ides the lifeguards.'and maintains':tti. e paols during the-season.
Accomplishments for~200T
o Completed public input process design:plans and initiated construction to renovate
tlie'three exisling outdoor pools.
-o Purchased cash registers- foralf three:poolsites and developed cash handlfng
- - - - - -
procedures.
- , Goals for,2008
o',Compldte.canstnjction on outdoor-pools`and h'ost-g;rand re-opening celetiration.
o Explore enfianced progtams at the pools.
- ~ Budqet Summary
2007
, - - 2006 Amended 2008
Actual _ Budget Budget
. = Budqet Detail
-Supplies $ • $ - $ -
Senrvices & Charges 214;538 259,450 351,150
Capital"Outlay
Total Aquatics Oivision $ 214,538 $ 259;450 1 :351,150
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Fund: 001 General Fund Spokane V - altcy !
oQpr: o~s Perks.8 Recreation 2008 Budgat
.
304 - Senior Center. Division ~ - '
The City.of Spokane Valley.Paeks:and Recreation. Department assumed;opetational "
control:of the Valley Senior Center in 2003. '
-
AccomQlishments for 2007 -
o Established a cafe atmosp.here in lounge.area Monday and Wednesday mornings.
Seniors are seliing coffee; bagels; and pastrie's: Funds:are,used,for senior programs. -
o Researched accreditation' with, National Institute of Senior Centers.
o Developed billiard and' greenhouse policies for senioc programs.
'
Goals far 2006 o Explore.enhanced programming,opportunitfes ta aWider range of.seniors.
o Expand hours of operation for Senior Centec to include Ilmited evening classes and -events. `
o.Encourage,Retirement Communities to become mare involved with the Senior
Center.
Budqet SummarY -
2007
2006 Amended 2008 ,
Actual Budge4 Budget - 'Personnel - FTE_Eauivalents '
Senior.Center Specialist 1.0 1.0 1:0, _
. ~
8alaries;'Wages, B.Benefis ~ 52,883 $ 55;965. $ 71,010
Supplies 3,497 4;650 6.,650
Services,& Chairges 14,773 14,240 13,295 .
Capital Outlay - '
Inferfund Charges 1,346 - Total Senior Center Division $ 70,753 $ 76;201 $ 955
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Fund: 001 General Fund spokana vnuoy
Dept: 078 Parks 8 Rocreation 2008 Budgot
305 - CenterPlace Divlston ~
CvnstrucUon of Mirebeau Point CenterPlace begon in lata 2003, and was c@mpleted
m(d-year 2005. The project represenls Uie culmination of alght yaars oi planning
and fundreising by Mirabeau Po?nt Inc. and the jofnt lnvolvement of tho Cfty and
Spofcans County. The approximatoly 54,000 square font faality houses the Clty of
Spokane Vailey Senior Centgr, a Great Room (banquet facillty), numsrous meeting ,
rooms, multi-purpose rooms, ahd a high tech lecture hall. The facility cambines with MiraDeau Meadows Parks and Mirabeau Springs to form a regional foc,al point for
Northeasl Washingion and Nartham Idaho.
Accomplishmonts for 2007
o Added a Custamer Re!aUonsfFacilittQS Cflordinator positinn to oversea rc3servations
and customer service at CenterPlace
o Cornpleied and received C-ouncil approval oS the CanterPlace Markeling end
Communication Pien. Implemented adverfising and customer service
reccmrnendations.
• Compteted a oomRaratlve fee sunrey and implemented new pricing strategy.
• Remocle4ed two meeting rooms into one large roair to meEt t3ie grrnving demand
for larger maQtirtg space.
Goals for 2008
• Imp!ement MarkeUng and CorremunicaUons Plan.
e Provide addN{onal training for seasonal stafl to fmprove customer service.
e F2esaarch electronic marquees tor the IoDby to dtsplay evonts. CCS dasses, 3enior
center actfwties, artd to marlcet CanterPlace.
~ Budaet SummarY
2007
2006 Arttondod 2408
Actual Budget Budgot
Personnel - FTE.Epu(valsnt&
Customer Re{ationslFacilitfes Courdanator 1.0 1.0 1.0
AclministrBGve Assistant 0.0 1.0 2.0
Custudian 2.0
Maintanance Worker 0_0 10 2_0
Tatal FTEs 1.0 3.0 7.0
8udaei Detafl
Salades, WagES, 8 Bensfits $ 123,122 $ 288,937 $ 438,936
Supplles 39,158 34,040 50.795
Serofces 8 Chargss 212,700 276,205 249,500
CapitalOutlay 3,860 - 5,000
, Interfunt! Charges - 4.037 317.040
Total CentQrPtace Division $ 378,840 S 603,179 $ 1,061,231
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Fund: 001 General Fund Spokane Valloy
Dept: 090 Goneral Govemmont 2008 BudgCt
090 - General GcvQmment
The General Govemment Department aomprises activitles that encompass services in multiple
departmerits. Irtcludsd in fhis department ara ttte costs of city hall and related utilities, management
information services. Insurance costs, miscellaneous city Intergavernmental costs and capita
equipmerri cosls Ihat benefrt more than one dapartment, artd autsid8 sgency funding. OutsidE
agencles provide needed pubiic sarvices on behalf oi lhe Ci1y. The outside agencies must
an annual report af how ths money was spent,
Budaet Summarv
2007
Amonded 2006
2006 Actual Budgat 8udgot
Budnei Detail
GQnQral Cltywide Costs
Ac.caunfing 8 Audit Sgnrices S 85,883 S 140.000 $ 145,000
Sofiware Maintenancca 39,139 40,000 44,000
Pnnting and Binding - 5,000 5,000
Elecdon Costs - 95,000 110,080
Business Regislrat+ons 591 8,000 8,000
AdvErtising 35,189 45,000 47,000
Employee Recogrntion 8 Saiety Program 4.962 9,040 9,000
Web Page 1.800 5,000 6.000
Tetephone/DSL Chargas 23,664 24,000 26.000
fT Cqnsulting 58,897 90,000 95,000
SWdent Advisory Coundl 619 1,000 1,000
Operating Supplies 9,676 10.000 10,000
SRtall Tools and Minor Equipment 13,692 10,000 12,000
Spokane Caunty Gontrac! - GiS - 20,000 -
Copier 23.638 8.500 25,800
Vehide - 40,000 25,000
Mlscellaneous 10,819 20,000 27,000
Mterfund Tronsfer
Interfund Risk Managemont Payment 161,523 185,000 202,100
Interfund Equlpment Rentai and Replacement 19,888
IntQrfund Capital Projects - ADA Sidewalk Compliance 50,000
Intertund Parks Capitai Fund 750,000 410,000 20.000
Interfund Ceties Facilities Repair 8 Rsplacement -
FacilitiQs
Facitity Repairs 8 Maintenance 639 5,000 5,000
Computer Software and Hardware 29,873 95.000 115.000
Office Fumiture B Equipment 43,640 8,000 -
Bullding Consultant 75,000 75,004
Gity Hall Leasing Costs:
City Hall Renl 273,948 375,000 440,000
Leasettold Improvsments 43,851 15,000 25.000
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Fund: 001 General Fund saokono vauoy
Oept 090 Generti) Govemment 2008 Budgct
090 • General Gcvornmont
The General Govemmeflt Depariment comprises actlvitfes that encompass services in muluple
departments. Included in this departmQnt are tfie cost,s af city hall and related ulitities, managemsnt
information servic.es. Insurance cflsts, miscellaneous clty intergovemmental costs and capita
equipment costs Ihat benefit more than ane department, and ouislde agency fundlng. Outsidf
agencies provisfe needed public services on behalf of ths City. The outslde agencEes must
an annual report of how the maney was spent.
Budaet SummarX
2007
AmenOed 2008
2006 Actual Budget 8udgat
Budaet Detail
Outside Services
Me=nfosc5hips - SRTC 34,300 35,000 40,000
Community Survoy 20,000
Alcohol Treatmont 18,243 20,000 20,000
Spokane County /1ir Pollution Authority 119,137 120,000 120,000
City Economic DQVOlopmsnt 77,480 35,000 10,000
Site Setectot fer Economic Devetopment - 21,000 -
Cable Franchtse NegotlaUons 10,534 1,OU0 -
Voter Registratians 58.132 70,00 85,000
Records Managerttsnt - 250,000 500,000
Professional SenvJccss - Lobbyist - 40,040 -
Impact SWdy Fee 95,000
Reques#s from Outslde Agencles-Er.onomic Oevelopmenl 106,000
Rsquests fmm Outsido AgencJes-Social Servlces 39,000 45,000 45,Oe0
Contingency 6 Resorvas
Reserva for Revenua AsiJus►ments 425,500 42-5.000
Transfer to Civlc 8ullding Resenra Fund 2,600,000 2,346,000
Transler lo Service Level Reserva Fund 2.105,000 361,000
Transfer to Winter Weathar Rasarve Fund
Operating Transfer - CantprPiace Reserve
Opereting Transfer• Straet Fund 2.000,000 900.040 -
Contingancy - S.SOQ.QOU 500.000
S 8,673,669 S 12,063,000 $ 3,417,988
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Fund: 101 Street.Fund Spokane,Valiey
Oept: 042 2008'Budget 101 - Street.Fund The Street Operating prograI m is established to provide effi.cie.nt and -safe movement
of both-motorized and non-motorized vehicles.as well as pedestrians wrtfiin;the limits '
,of the City and coordinate_convenient interconnect to the,regional.transportation
system, ,
The,transportation networks, under this program, are designed, .consttucted, and ,
maintained to improve the quality of life while providing tfie efficisnt movement of „
commerce. Accomplishments for 2007
,
"o Operated:and maintained all'Ci,ty streets antl the iwo state highways, SR, 290 and, SR 27, ,
-within, the City limits. =
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o Worked with.Cammunity Development ta ensure'thaCadequate'.traffic.and transportation
miUgation'was provided: =
o' Continueti-to upd'ate the Weefinventary and assessment of City, skreets:and began
implementation of the six-year pavement management. plan.
o_Continued fo improve, signal, Uming coordination throughout the' City of; Spokane Valley. „
o Worked wiihvarious'schools to install flashing beacons at.crosswalks.
Goals for 2008 '
v Implement the :Street Master. P{an ,
o Construct-iunded;projects:on lhe TIP- '
o Implement the new P661ic Works Safety Program _
o Continue,development of;a long'range plan for managing street maintenance, street
sweeping and landscaping.seni'ices_ ,
eApply for. grants and work_.with:.various schools to install flashing beacons at crosswalks _e. Explore a site. and facility,for'storage=of equipment.and, matenals.:for maintenance '
services:
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! 101 -:Street Fund
- 8udqet.Summany.
2007
2006 Amended 2008-
, Actual Budget_ Budget
Personnel - FTEfQUivalents
Senfor Engineer = Traffc 1.0 1.0 1:0
_ Public Works Superintendent 1.0 1.0 1:0
MaintenancelConstnUction Inspector '1.4 1.0 1.0
-Assistant:Enflineer - Traffic 0.0 1.01 1.0
_Senior Engineer,'(Planningl.Grants) 0_,4 04 ,0:4.
- Total FTEs 3:8 4.4 4:4
Budiiet Detail.
~ Salaries;:INages, 8 Benefits $ 181,641 $ 348,534 373,792
Supplies 19;028 16;950 619400
Senrices & Ctiarges 974,759 871,080 2.299,339
Intergovemmental Payments 2{253;942 30006,191 1;385,466
'Cap'italOutlay. 66,487 - -
Interfund Cha"rges 594300_ 83,617 75;307
Total-Street Fund ~ 3,555;157 $ 4.326,372 4„195.304..,
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Fund:.,102, ArteNal StrQet Fund spokane vaitoy
DQpt: 041 2008 Budget , - .
102 - Arterial Street Fund ,
,The Artarial Street Fund accounta iorthe receipt and expend(ture of-ttie State-levied -
moior vehide fuel,tax distributad to,tha City in accordance with-9tat~ RC1N82.36.02Q.
These,r~venues wfll be transferred to thE Strest Capital Pr6jects'Fund46r~the, construcfion.
Il;is expectecl;this money will be spent by 12-31-07.
8udaet SummarX :
2007
2006 Amended 2008
Actual 8udget _ Budgot
Builqet Delaii ' -
Transferlo'Street Capital Projects 63;796 S - -Transfer'ta, Capital Grents- Fund 621-626 - - =Improvements to Arterials - 912:000 _ - ' =
Total'Arterial Street Fund` $ 126,422_ S 912:000 -
Fund: 103 Trdils 8 Paths Funt! Spfl7cana Vplloy
OepL 103 2008 Budgflt :
'103 -Trails B.Paths:Fund The Tral(s:B.Paths Fund:aocaunts,for the ~eceipt an~i expendilure,af the 5tate-levied. _
motor vehicle.fuel;tax~distritiuted,44 the:'City,in:accortlance withState RCW 47.30:050: -
These revenues.o~ginate.fmm :42°o ofmotor vehiGe,fuel tax athibutatite-to Straet
Maintenance. These funds are restric4d- fdr the. purpose'of construGing new traits and
paths throughout the'City.
I I
Budctet Summary - -
2007 -
2006 Amended, 2008 -
Acfual Budgot Budget '
Budoet Detai) '
Capital Outlay - 21,040 30;000 '
,
Total Trails 8"Paths Fund a - S 21;000 $ 30.000 =
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Fund:105 Hotel/iNotel Fund Spokann VaUoy
Dept: 105 2008 8udget
= 105 - Hotei/Motel Fund
The. Hotel/Motol Fund accounts for=the recaipt:and:expenditure=of a special:excise tax-of,
'lwo,pe[cent-on'tFie safe or charge„made ior the fumishing:of,lodgingunder RCW~~67.2818U.
_These funds.will'be used'solely for the purpase~of paying,all:or any part di the cost of:tourist
promotion, acyuisition or operation;of tou~isrri-r+elated facilities, and marketing of:special
_events-and festi'vals,designedto:attract'tourists.
;
- , BudQet Summany
' 2007
2006 Amended 2008
Actual _ Budget. _ Budget
f ' Bud4et:Detail
Tou'rism Promotion 296;912 $ 618,000 576,000
,
- , Interfund~Charges = 40;000 90,000
Totai Hotel/Motel Fund 1961912. $ 658;000 668,000
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Fund:120 CenterPiace Operating Reserve Fund Spokane vausy
Dopt: 120' 2008',Budget „ 120 - CenterPlace-OQeratina Reserve Fund The CenterPlace Opsrating Reserve Fund was established toprovide an emergency,
,revenue source for'therscently completed facility_ ~
8udqet Summarv- 2007 - ,
2006 Amended 2008 ' Actual Budget 6udget _
Budaet Detail ,
Resenie for CenterPiace Operations ~ - $ 325;000_ $ 335,000
, Fund: 121. Service. Level Stabilization Reserve Fund spokane vauey
Dept: 121 2008.8udget 121 - Service Level Statiilization. Reserve Fund =
The Senrice Level StatiilizaNon Reserve Fund was,establlshed16 provide an emergency -
revenue source to maintain.,seniice levels in the event of a downtum-in"ttie (ocal economy,
- ,
Bud6et SummarX
2007
2006 Amended 2008 -
Actual Budget ' Budget
Budaet Detail! Reserve For Senrice Lev.el Stabilization $ - $ 5;200,000 $,_5';4001'000
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Fund:122 Winter Weather Reserve Fund SpokanQ Valloy
; i Dept: 122 2008 8udget
1
's- 122 -:Winter Weather Reserve'.Fund
-
The'Winter Weather Reserve. Fund was established.to provide-emergency services
' du~ ng.an unusually 'Fiarsh winter.
Bud'aet Summarx
- 2007
r "
2006 Amended 2008
' Actual Budget 8udget
Buduet Detail
~Reserve for. Winter-Weather $ - $ 540,000 $ 560;000
:
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= Fund:123 City Facilities Repair'8 Replacement.Fund Spokane Valloy
Dept:, 123 2008 Budgot
123 - CityFacilities Repair &.Replacement Fund
The;City Facilities Repair 8' Replacement Fund was estatilished.to set.aside replacement
16ndsfarltie_ciry's builtlings.
6udget SummarK
- 2007
2006 Amended 2008
, Actual Budget Budget
Butlqet.Detall
GapiCal Outiay $ - : $ - $ 397.000
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Fund: 204 Limlted Tax.General Obligation - De,bt Serv,ice Fund Spokane Vallfly
DopG -204 2008 Budget
204 -.Limite'd Tax General Obli4atlon - Debf Service Fund
Th:e LTGO -_Debt Secvice Fund collects and dist'ributes monies! rcceived'and paid:for -
long-term debt~obligations. Revenue to this fund consists of ►noney re_'ceived from the -
Public:FacilityDiatricf and, City revenue, which will be usetl fo pay,annual debl obligations .
'on,outstanding bonds: 8udget SummarX 2007
2006 Amended 2008
Aetual Budget Budget
Bud4et.Detail.
D"etif`SeNice on Mirabeau Bonds g406;245 $ 414,000. 414,000 Debt Seniice, on Sfreet'8onds, 1834290 1$6,000 186,000
Total Debt Service Fund ~ 589;535_. ~ 600,000 600;000
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Fund: 3011302 Capital Projects:8 Special Capital Projects Funds Spokano Valley
2008 Budgot
3011302 - Capital'Projects 8 Saeciai Capital Proiects Funds
Thess' funds account for the collecfion-and expenditure of the real esfate excise tax-levied
- on all sales of real.estate: The-tax is,levied in two phases of.a,quarter of a percent-each.
- The first quarter percent of the reai ;estate.excise:taz (REET 1) must be spent on capital
improvements idenGfled in a capital improvements plan., ThIs~REET 1 tax'is accounted for
in the Capital Projeccs-Fund 301.
The second-quarterperceni (REET 2) may only be IeVied by.cities that are planning.under
the Growth Management Act. These.funds:must be used for•a capital~project.
The REET2 tax is~accounted for in the Speciai:Capital Projects Fund 302:
Revenues accumuleted,in:these funds wiil be_used, a& matching funds for consiruction
~ proJects'and will be'transfemed to other Capita( P..roject F'untls.
' - ' BudQet Summary
2007
, . 2006 Amended 2008
-Actual Budget Budget
301 - Capital Proiects Fund
, . Transter to Capital _G'rants Fund $ - $ 1,400,000 $ 2,300;000
;-Transfer to Street Capltal Projects Fund 52,609 1,205;309 1;627,000
= Transfer,to Debt:Senilce 91,645 93,000, 93000.
- Transfer to Partcs.Capital Projects - - 400;000
_ Capitat Projects - REET 1 - 1,421,691 -
- Tatal Capital Projects Fund 144,254 $4,120;000 41420;000
_ 302 =_Spectal.Caaital-Proiects Fund
, ,Capital Projects=- REET 2 - $ 2,443.157 -
Transfer WCapital Grants;F,und - - 2,000,000
Tra'nsfer to:.Street Capital Projects Fund 977,713 1,883;643 2,027000
- Transfer to Baricer.Bridge Fund 300;000
Transfer to, Detit Service 93;000 93,000. 93;000
Total Special Capital Projects Fund"' $ 1,1070;713 $ 4,420;000. $ 4,420,000
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Fund: 303 Street Capital Projects Fund Spokane Vmlley
2008 8udget
303 - Street Capital Protects Fund
The Street Capital Projects Fund eccounts far monies used to finance the 6-year
transportation improvement plan. Revenues are transfers from the Capital Projects Fund,
Special Capital Projecls Fund, and the Stormwater Fund.
Expenditures are often for matching funds for Transportation Improvement Boarci and
aiher grants.
Bud4et SummarK
2007
Amended 2008
2006 Actual 8udget Budget
Budqet Detaii
Road Desfgn 8 Constructlon Projects
Pines/Mansfiield, Wiibur Rd. to Pines $ 128,658 $ 4,349,000 $ 4,091,193
16th Avenue - Project 2 6,688 10,000 10,000
Park Road - Project 2 30,277 5,000 5,000
Evergreen Road 26,831 10,000 -
Sullivan Road and 4th Avenue Signal 1,158 6,000 -
Mission Avenue - - 6,000
Sprague Avenue/Conklin Rd Signal 125,000
Sullivan Road Extension - - 5,000
24 th Avenue • SulNvan to 22nd 3,263
ADA Sidewalk Compliance - - 150,000
Road Pr-esorvatlon Projects -
OtherPreservation Projects - 1,854,843 1,291,830
Cantingency - 500,000 500,000
Road Faveback (Septic Elimination)
Veradale Heights 417,561 110,000 -
Vera Terrace 201,934 133,000 -
Electric Railraad 185,370 - -
Inland 479 - -
Park Road 18,258 - -
2008 STEP ProJects - - 1,100,000
Qrcherd Avenue 87,173 - -
Spaldings - 275,000 -
Grandview AGres - 275,000 50,000
Trentwood - 275,000 20,000
Total Street Capital Projects Fund S 1,107,660 $ 7,802,843 $ 7,354,023
78
i. .
Fund::304 Mirabeau Point Capital Project Fund Spokano Valtoy
Oept: 304 20081iudget
304 - Mirabeau Point Capital ProiQCt Fund
- Mirabeau Point is a multi-use regianal project located at 2426 Discovery Place which
will b e operated by the City. The' bond sale' proceeds ,wete spent in 2003, 2004, and 2005.
;CenterPlace provides space for a Conferencs Center Wng;_ Senior Center Wing and
- a, Great Room Wing. The portion:'of CenterPlace used'for.the Conference Center
Wing and Great Ropm Wing is tising,developed as-a °regional center facili(y "as deflned
in RCW 36.100 and 35.57.020:
Budaet SummarK
= 2007
Amended 2008
2006* Actual Budget _ Budget-
_ BudQet DetaiL
. Capifal'Outlay' $ ~99.689 s 441',000 $ 454:000.
Total Mirabeau Point Project Fund, S 99,689 $ 441,000 $ 454.000
Fund: 305 Street Bond Capftal-Projects Fund Spakane:Valley
, Oopt: 305 2008 6udget
305 • Street Bond Capltal_Proiects Fund
The.Streelaond'.Capital Projects Fund accountsIor monies received.from bond
- praceflds which wil► be.us:bcdfor various`capital slreet projects: It Is expected lhat,lhis
money. will be"spent by 12-31-07.
Budqet Summarq
2007
~ Amended 2008
-2006 Actual Budget Budget
' BudQet Detail.
" :Professional.Services $ 695_ $ - $ -
' Transferfo, Street.Gapitat Projects 904.770: 816;000 -
Transfer to•CD Block Grant Fund 1,475 - -
- Transfer to Capital;Grant,Fund 152,085 - -
Total'Slreet Bond Capital Fund .$:1.059,025 $ _816,000 $
- 79
Fund: 30T Capital Grants Fund Spokann Valley
Oapk 307 2008 Budgat
307 - Caaltnl Grants Fund
The Gapital Grants Fund accaunts fur capitat impruvement projects fundacf pgrtlafty by
grdnt protoeds fram ather gnvammontat 3gencies, such as 118. STA. STP, an9 CDBG.
Rovenufls b lhis fund ara fram grant prooeosis artd Lansfors frAm ather speciaf revenuo
funds.
eud4ot Summag
2007
2006 Amended 2008
Aetual Budget 8udget
8udoet Detail
8aricar Road - Boone to Spakano R6ver S 1 a843,721 S - 5 -
Valtey Comdar ProJect Envlronmentnl Study 16,075 - 108,QOU
Applowr;y 81vd - Tschiiley Road w hlodgos 178,146 4,912.325 2,500.000
Broadway Ave, Rehab - Betes to Sullivan 840,832 - -
Dishman Mica RshaD - tst Avo tn Sprague 219,784 - -
Asgonno Rostl OverlAy - Indiane ts Monlgamery 355,219 - -
Bth Aventte • Fan Road ta Univcrs'sty Road 20,599 - -
Valley Comdor, Projeca #2 18,300 624,000 -
44th Ave Pathway. Woo9ruffi Rd. to Sands Rd. 11,427 - 30,00
SpraguelAppleway/0ishman-(17S)-4-90 to Dwhrnan - - 100,000
Park Road - Bridg)ng 1he Valley - - 750,000
8th Ave Phase 1- Camahan to Havana - - 535,000
Brosdway-Francher Intersaction PGC - - 561,000
Slgnal Contru[ler Upgractas - 50,000
App!eway Unlver5ity to Evergrean - - 205.000
Broadway Ave - Pines (SR-27) to Park - - 933.000
8ovrdishlSpregue Intarseclion PCC - - E392,000 Road Cunstnjctton 3.763,675
Coniingency - • 500,000
Total Capital Grants Fund $ 3,604,103 S 9,309.000 $ 7.176.GO0
Fund: 308 Bnricar Bridge - Foderal Grsnt Fund Spoknno Valley
Oopr 308 2008 BUdgBt
308 - Barttar 8ridac► - Fedorzil Grant Fund
The Barkor Bridge - Focleral Grght Fund was craatLd to accaunt far tdse ravonufls and
expenditures assoctetod with the Baricer Roati Bndge Replacemtnt Projeci. This pivjoct
Es (ully fundes by BRAC gront pracoeds and will cast approxlmateFy S8A00,000 over the
course of the noxt tew yeats
Budaot Sumrnnny
2007
2006 Amonded 2008
Actual Budget Budgot
Budaet Detail
Capital QuUay 5 380.263 5 700.00 S 5.882,600 80
,
Fund: 309 Parlcs Capital Projects Fund Spokono valtoy
~ Dept: 308 2008 8udgot
i
309 - Parks Caaital Proiects Fund
The'Parks:Capital Projects Fundis an.allocated reserve of moniesspecifically"designated
for the Par" snd Recreation Capital plan.
; Bud4e1 Summary
2007
Amended 2008
2006 Actual Budget Budget" Budqef Detail
Swimming"Pools &Contingency: $ - $ - 1.,866,475
-,Unfversal Park. 1,000,000
i' Park L:and:Acquisition Reserve 563;500.
Terrace View-Parlc 2931 .000
Valiey Mission Paric; 225;000
_ Grebnacres NeigFiborhood Park 57,000,
; Park'lmprovements 503;337 3;550,000 60;000
- , Piayground•Repairs' 25;On0
= Centennlal Trall = Water System 10;000
Arciiitecturaffees 21J 1 89Lighting 12;600
- Park.Improvement;Contingency 126;536
- Total Parks: Capital Project Fund $ 503,337. $ 3;550,000 $ 4,260;000
Fund:-310' Civlc 8ulldings Capltal Projects Fund Spokano Valley
Oopt: .310 2008 Budget
- ,
'310 - Civlc Buitdinas Capital Protocts Fund
Tiie Civic Bulltlings'Capital Projecis Fund is•an allecatad.~esenie.of monles spec'rf'ically
- : di3signated for (uture consVuction:ofa Civic, Build'ings:
- Budqet;Summan{.
'
2007
` Amended 2008
2006 _Actual Budget 8udget
" -
Totaf -Civic Buildings Capital Fund a503,337 _.$,.1,460,000 5,0851000
, 81
Fund: 402 Stdrmwater ManagemQnt Fund spotmoe voiRoy ,
oopt 4_02 2008 Budgot ~
I i
402'= Stormwatar Mnnaiqoment Fund ~
Ths-Stormwater Managantent fund aacount s forreceipt-and'dxpendltu.ro ct the stomiwatet iee: This !es is levEed,an;an tinnual tiaslsbased upan a numberofequivatent rasldentinl
units attachsd.to tho paroel.
The.expenditures=ar~t.useil for stUrm~vator construciion_and mzriegemertt fhrough' both _
tlio Strest Depaiirtient end Spakane County.
Accomclishments for 2007
o:Devetoped drainage'upgrades and.lmprovsmants for2007.sowar.proleGs.
- . r
•'Ccmplqted ttie BevGrty.Hills.Stormwater.Oralnagm ProjecL :
o Adoptod and implemsntei! the Reg9onal StQrmwatar, Desfgn Manual.
• Began Implemantatibn,of,the Underground injeciion Confrol Prngram.
e 8egan implemeniing lhe NPDES Phase ll rcaqulremrjnts. '
e NAndied stormwatsr,complalnts and conducted`lioid invesfigatiorts.
e Repfacad and upgradEd_rrtLsce(lansous faiiing drywelis throughout the Cily:
• Complefecf stormwatflr.tax rolis
Goa{a for 2008
o Qovelo>> a six-yeai'5tormwater Projecf Ptan I=
• Irrtploment lhaRec;ional Stnrmwater M3nual .
e DovQlop,a;siz=yo'prptan torcomplEe'nco wlth Underground Injociion Gontroi F!iogram'
= opproved'by tho_NPDES,Phase:ll permit
• Ganslnict u:Veatmarn facitity for the d4scherging,of vactoring IiqulAsfrom drywe{i ;
cloaning and mainianance: . .
s C,amplate stnrmwater tax roUs.
BudaM Summany,
~
2007 , ~Amandad 2008
2006 Actual Budget Budget
Personne9 - FTE Eauivalents
Engineer 1.0 1,0 1.0
Engfnaering Te~ h nician 1:0 1.0 1.0
Assls4~nt Ertiirteer 0.0 '1.Q _
Maintenance/Con'stniction;lnspector. 1.0 1,.17 1_0 ,
TotaI Fl'Es 3.0 a:o 4:0 ,
Buddet Deiail , `Salaries, .Wages;'8 Benofi ts $ 184.412 $ 336;336 $ 347,079 '
Suppiles.~ 12:878 19.590 24.380
Sirvices B,Cliatges 172,85$ 153:8911 980:9&2
Intotgovemmenial Paymonts 903:418 867,011 000' .
C:~pltal,0utiay • - - 370:82.ri ;
IntQr(und Trari,,~ders 5.690 863,479- 216,698
Tatal Stortnwat¢r Fund S 1.279.256 •S 21240,309 51:983.944 I~
82
i
i
~ - ~
;l. Fund:' 501 Equipment Rental 8 Replacement Fund Spokano:Valtey
~DQpt: 501 2008 Budget
~ i
501 • Equipment RentalA Realacement Fund
The Equipment Rental8► Repfacement Fund:(ERBR)`accounts-forthe.cosi.af maintaining,
arid replacing Cityvehicles and_equipmentfor all City~departments.- The ERB►R fund is'an
Internal.Service fund.
, The fund accumulates the resources-for-vehiGe.and.equipment repfacerrients in the fund.
The'Funtl&or Departments using the vehiGe or equipment pay,the scheduled
i reptacement fee.
Repiacement funds-are being collected on th_e-telephone'system, computer network
system, desktop computers; and:Vehicles: Maintenancs and service charges for cbplers,
telephones, and the•intemet are_also charged'to fiunds through this department.
- Ttie fund al's.o f nances and administers a fleet. of ~pool, cars ,for use: by City, departments.,
- ' Accomalishments` for 2007
o Administered, an accounting system for-replacement costs',For city equipment.
- o Set-up and administered an,equipment tracking system. '
- ~ Goals for 2008
o Continue to administer and rafine;ttie;accounting.system for replacemeni casts.
Budqet-SummarK
2007
2006 Amended 2008
Actual Budget Budget
BudQet Detail.
, Supplie's $ - $ 7500 $ -
- - Services.& Charges - - -
Capital0utlay - 936,875 780;000
Total ER8R Fund $ $;344,375 $ 780;000
;I
83
~
Fund: 502 Risk Wlanagement Fund Spokane.Valloy '
oeoc: 'soi ~ ` 2008 Bua9et ~
'
502 - Risk ManaQement Fund - =
The City of Spokane Valley,Risk,Management. Fund-is established, to.account for
insurance;costs,,'claims settlement anci administeation 'of a'risk' management safety
program. _ This fund also:accounts.for the-funding:of unemployment claims through the -
'State of"Wastiington. Accomalishment for 2007 - o Administered.an,accounting~system for the risk management'-intemal service fund. -
Goals for 2008 o-Continue to administer and'refne the risk management internal serviceAind'accounting _
sysfem.
-Buddet Summany
2007 - -
2086 Amended 2008 ~ -
Actual _Budget Budget
Budpet Detail - '
Senrices Chatges $169,034 $ 217,1'00 $ 217;100 . Total Risk Management Fund $ 169,034 $ 217,100 $'217',100 '
~
,
84
City of Spokane Valley
, , - General Fund
- Capital Expenditures-for 2008
- Deparimont CapFta! Outlay,Description Total
. , 032 Public Works
Transportation 26;500
058 Planning
Interactive Voice Riisp-nse System 75,000
i
- - 076 Parks 8 Recreation
Electiic1ift for-dock 5,000
~ i -
090 Genernl Govornment
Leassnoid Improver~isnts, -25;000.
CQmputer. Hartlware/Sofiware 1151,000
= Building~Cc'nsultani 75,000
V~hicle , Replaceiii e n t 25;000
, Copy Machine 25;000.
Total Capltal Expenditures a 371,500
I V` _
I'I
`
I
i •
\ VV
~
Cltjr of Spokane Ynfloy; -
Capttnl, Expondttitro9 tor 2008 ftortnwota (7onaraf fionlE'stali
Dapartmnnt CopStnl Oiitfay 08scr9pilan TOtal Funa ' Fund Fxilca.taa t
707 SUOCt Capltal Funtf -
spsr! DeRhjr'ffi'EQtiGtivr.lion,Pro1,~
1Wh Rvanuo; 0is"_,mtui Mlm to P'ines Rnaf, S 10;000 S - S • S 10.000
Purli Aem3:, 8tA Aviuiuo to 2nd Avontie 5,000 - - -5:000'
Mi~~ion'nvarsvo 6.II00 = = E.000.
PIn~ 1 Mon:tflc4f 4,0~1.193 - - 133,933
S64ivan Rand,Eiilmr..ion 5,000 - • 5,000, "
_Sliiflguu. AVCilurJGcnEtlEn RO Shj7iol 125.000 - i.
CbaiNngancy,. 50 O.000 . . 504.000 -
Grnnifv.lev A~~a (STP) '50.000 - 50.000
-Yevnlwoad (ST'CP) '2Q.QOQ - • 20.000 _
2008 S?EP Prcjects, 1.1.000 2{IO,R~00 - - . „
AD1~ Sk7wva!4,ComyGonco 10050;0(i0 50.Q00 - -
Mtscc►Inn~ Road PresorwWon Ftiolactry 1 t29t',63o - ,
9011.5trout Gnpitul Fund 6uCtatnl - 7.354.bM ' 200.0OA 50:000 :729,933 -
304N➢trab¢au,Polnt Ccpftal ProJoct Fund
~ Cvn[ar Piaco • Cia(slW Outlay 454,000 - -
307 CapItAl Grontn,Fund
fto~d Deslnn 8 Gors?9tue!(on Pro~q,qjQ '
'App!ewFSy Btvd. -T50IA6!/ FZOOtI SQ.HA+7t_I6L 2:'.~DO.QO(1, - • 2T11,814 `
Vallti), Coriidtlr'- Prvjoq #z 1170.000 - - 100.600
4436'Avenufl;f'Oth6ay 3D.OU0 • - '30.000 -
Fnrk Raud - BMdgfrg'1AO Vti€!ay T5D.OQ0~ - = 3D,750 .
SprapuslAp06vmylD1sliman-(fT5) -1-4(1.ta,Q1xhrcwn 106.006, . . 13,400 Signnl ContmVbr Upqrndon 50,000 Sroadwoy Amiue - Pinas (:iR•27) to,Psttr 933.D00- . . 1$8,729
Blh'AvanLca i►i~u t= Camah .n to Hnvnna 635,000- - • i t0,Od0
/~sptowny Btva.•:univmlry ot.EverprFiun 2.4s;a0a • . ,64,601) Bowiilati/SRraguo I»[~rsccaai'PCC 89 2,000 - • 182,00 .0
8rrhv1oh~Frnncdwr InteFecElon f'CC '581.000' . . -,78;A00
Carti~c~esnty. 5~,Q00. - - 500.Ob0
BraoAwarr~mnsherlnt~ruacslonRGC 591.000 - - 76.400" ,
JQ7CapltalOiantaFur.'d'Subtotal 7.757,OOD - 1.862,184 '
]08.BoA[or; 8►idgo - Fed Giorh iund ~
6iker RonU 8eidga Rnoonstturitori 5,882,800 • 300,000
' i
]0L,Prtr1u Coyltui ProJocts
S`rvimm:np Poots 1.565.0 11 - ~0.000 25.O11
ltiifvur•,1o1 Pctilc. t.600.600 - - - - Nrn Linv el,oquteiilon Re9ervu '563:506 _ - 3ia:s8u
Teltajo,Vlnu Prrii 293,000
= •
VallUy,Mlssi4ii F!ttrlt 225,000 Cfeonacrnu NEip6mmaoa AarA, 57.060 = - -
PaAimpmvCmentn SM10.000 - - -
Flays~ruurid Repatre 135,060 - - _ ' I
hlrn4: Shetlern 60.600 - - ,
Mr~ItnslUml Fees 20.d69 = - - - '
i1.Iqhihsp 22.6W
Coijtin9ency: _ =36;000 • - - '
309 Parks Ciijiltnl Fund SubtotN 4.160,0o0 - ":a,600 «.000 i ,
310 Civlc Buflding Capiml,Projocts PtuapccUw Con rtruttlisn'ar Acnulaqon 5.085,00t1
402 Stormwatnr klanagamont
SiomnveEat.Upgrades nnd itanavutlnna 370.825 370:825
Totn! CaRNnI Exporidltwoa E 31.1A3.6i8: S 3'7U.fl25 _S 7p.000 S 3.0 Fi. 21 _17
_ , i
86
~
City of Spokano VaU6y
Capltal~Eepanditu►as foi 2008
uurtoco• Tronoportatson 6poWm Conpw=toa• Cemmvniry RoglnFwsd:
Rml fimtn Timrn~oo ImprainmarA Qllier St" 'rmo[t Moriagamant Owalaprrmnf Ralbond Odmi~o Ca~
8tae4 0rmq . FunUhsg Fe3ual prtdgo _Owr Ofner
- Psclso Tes 2~ 8ro4rmn 66te7. Fundlop Airtl+oruy Alr Quulify
i,
• S - S - S -
- S = 5 - $ - ,5 • $ • S - $
' . . . . _ . . _ - -
~ . . 1,4.52.Ob0 - 537,Od0 1.032.400 - - • a.35~tl
~ _ • - - - - • _ - -
( 900.000
tOQ00(~ - . . _ _ . :
I 1:291.HaD - - - • _ , . - - - '
. 2.201.830 : 1,952.96A • 937.000 i 1,032.404 - • • :.560200
,
414,000 ' ao.oofl
, , - 1',924 :188 - - 304.000 • ~ : . .
• - 0.750 22@.b00 - - • 364,500 38,000
, _ . - - 88;G00
- - 738:7u0 . ~ - - - '
425.000 - - -
- 141,000 • - ~ _ - - - -
' - - 592..&flQ, - • • - _ - - •
_ , - 502.800
• - 3.070386 837,030 225.000, 1,439.OD0 129.900 - 364:500 3E1.00Q,
,
. . • - - 5:fifi?.800 -
i
r,sao;oao
zan.oqo, sao:ooo
' - - - ' ' - - - 18A.S11
- • - - • - - - - 243:000
225.000 .
' _ , , _ . . . . 140.000
-
_ . . . . - - - • 135.660, .
~ . . . _ _ . . - 00.000 -
_ _ . . : . . _ • 29.489, -
^ _ . . - - - • • - - 22.OGJ -
. . _ - - • - 3AA~0 =
. . . _ - • - = 1,409,DI30 "2,4490,Ot10
S.Q55,000 30,900'
- S 2.291,8: A' S~ 3070:385 S 2y769.890 f_ 228,400 S 1.976A66 S S.1&3.360' S- 3 364.500 S 8.°••b"I.8Ot3' S 8:868:000 23,iQ&:200
I
87
Position Listing
City of Spokane Valley
2008 Budgoted Positions
e
~ ~ •
. ~r
b ~
~ . ~ .
TWo Unfillrad
ACCOUNTANI7BUDGET ANAIYST 3.00
ACCOUNT11dG MANAQER 1.00
ACCOUNTING TECHNICIAN 1.00
ADMINISTRATTVE /1NALYST 1.00
ADMINIS?Rl1TiVEASSIST/1NtT 3.00 2.00 200
ASSISTAIYT ENGINEER 1.00
ASSI57AP1T PLANNER
ASSOClATE PLANNER - CURREN'T
ASSOCIATE PLANNER - LONG-TERM
BUl1.DIMG IIdSPECTOR 1
BUILpING WSPECTOR II
BUILDING OFFICIAI
CITY ATl'ORNEY 1,00
CITY CLER.K 1.00
CITY MAPWGER 100
CODE E.lJFORCEMENT OFFiCER
COMMUNITY DEVELOPMENT DIRECTOR
CONSTRUGTION INSPECTOR
CUSTODIAN
CU37. REtATiONS0FAC. COORD_
DEPUiY C17Y ATTORNEY 1.00
DEPUTY CtTY CLERK 1.00
OEPU'i'Y CITY MANAGER 1.00
ENGlNEER
ENGINEERING TECHNICIAN I 1.00
ENGINEERING TECHNICIAN II 2.00
FINANGE DIRECTOR 1.00
G{S/DATABASE AOMtNISTRATOR 1.00
HUMAN RESOURCE AlJALYST 1 _00
HUAAAM RE50URCE TECHNICIAN 1.00
ff SPECIAUST 200
MAINTENAPICE WQRlCER
MAINTElVANCEiCONSTRUCTION fNSPEC7dR 0.00
OFFICE ASSISTANT I
OFFICE ASSISTANT 11 1.00
P/1RKS 8 RECREATION DIF1ECTaR
PERMIT 5PECIALIS7
PLANNING MANAGER
PLANNING TECHNICIAN
PLANS EXAMINER
PUBUC INFORMIATIQN OFFICER 1.00
PUSLIC WORKS DIRECTOR 1.00
PUBLIC WORKS SUPERtM'ENDEN7'
RECREATtQN COORaINATOR
SENIOR AOMINISTRA'I'IVE AN11l.YST 1.00
SENIOR CENTER SPECIlWST
SENIQR ENOINEER 1.00
SENIQR EIVGINEER•Trnme ciPSwmwvjc-rww.mroloa Mfms 2.00
SENIOR PERMIT SPEClAL15T
SENIOR PLANNER
SENIC)R PLANS EXA(MINER
TotaJsL 8.00 j 7.00 I 9.00 I 2.00 I 10.00
8s
" PoslNon Usting
City of Spokane.Valloy
2008 8udgeted Pas(tions
Y _ ~ ,04 rQ ~
t cr 0 ~o
3.00
, 1.00
_ t.00
; 1:00
2.00 ~.ao ,:ao -a.ob
- a:sai`; ,~.o0 3:ao
1:oo
,s.oa
00 1.00
- 1. 0.75 0.25 , 0.00
4.00
+r"` 1.00
~ 4.00
Q,20 1,00
0.80 1.06
1.00
_ 2d0
~ 2.00 1.00
- 1A0
i'0.50 0:50 .
- 1.00 2.00 200
1.00 1:00
1:00
~ 1.00
1.00
t.Ofl 2.50
1-.00 3.50
200
- 1.50 1.00
1.00
' 1. 00
- 1.00
- 2<00
~ 2.00
1:00 1.00 4.tJfl
_ :2:00
2:00 200
i 1.50 0.25. 0:25 1'•~l 1.00
1.00 2.00
'
, 2.q0 1.0 0
- -035 0 25 1.00
-
1:Q0 0.75
1.00
D.TS~
1:00
1,00
- 1,00
1.00 ti :00
1.00
. ' 1.00
2.00
1:00 3.40
- 1.00
- 1.00 2.00
Q:00. 2.~p 1.00
1`QO t 1.00 I 7.00 4.40 4.00 69:15
3.75 ! 2:45 M 2.00 ,1 1:00-
89
City of Spokane Valtey
FTE Count by Year
2008 Budget
200,7 -2007 2008 Budgef 2008 Budget
Authorized FTE Ch'anges to Proposed Intorns
OeRartment FTEs _ Additions FTEs FTEs for 2008
Executive-8 Legislativo,Supparl
-City Nlanagec 4.5 - 0:5 _ 5.0 1:0
Legal 2.0 1'.0 3:0 2:0;
Operation§_.8 Administrative-Services:
Deputy Ctty; Manag& '6.0 - 1:0 7:0 0.0
Finance 8_0 - T.0 9:0 1:0
Human Resources 1.5 = 0.5 2.0 0.0
Public Works 10:0 3:0 (3.0) 10.0 0.0
Planning kCommunity Devefopment:
Planning 7:0 3.0 (10.0) - 0:0
Building 1415 1:0 ('15.8) - _ 0.0
Developmeflt Serv,ices 27.6 ' 27.55 0.0
Long Range-Plannl6y 3.8 3.75 0:0
Cade Coinpilance 2.5 2.45 0:0
Parlcs 8 Rocreaboh:
Parks Admin 2:0 - 20. 0.0
Recreatlon 1 !0 - = 1.0 10.0
Senlor Center 9.0 - = 1:0. 1:0
CerilerPiace 5:0 - 2.0 7.0 0.0l
Street.Fund 4_4- - - 4A 1.0
Stormwater Fund 4.0 - 4.0 2;0
TOTAL 71.15. 8.00 10.00 -89:15 8.00
90.
. , - - - . : - - „ - r - i - ~ i: ,i - , - • - i : _ , . • _ . . - _
- - - " ' - ' - ' - ' - - - - - - _ _ . _ _ _ ~ r.
2007 Work Force Comparison:
The 15 Washln on Communities with Po ulation of
50,400 & Over
CITY POPULATtON FULL-T1ME PART-TIME
Seattie 578, 700 9409 670
Tacoma ~ 199.6001 34331 42
Spokane ( 201,6001 19221 39
Bellevue ( 117.0001 11871 39
Everett 1 101,0001 10711 14
Vancower ~ 156.6001 10591 31
Bellinyham I 73,4601 7741 36
Kent ~ 85,6501 7431 30
Yakima ~ 81,7101 6571 28
Renton ~ 58.3601 590 20
Kennewick 61.7701 352 9
Federal Way 86,5301 3011 20
Lakewood I 59.0001 2381 9
Shoreline ~ 52.8301 1211 7
Spokane Va/ley I 87.0001 721 2
AVERAGE ~ 1 14621 66
The 18 Washin on Communhies wM Po uiatlon af
309000-49, 999
Redmond 49,8901 560 30
Olympia ~ 43.7401 534 1 46
Richland I 44.2301 4671 20
Kirkland ~ 47.1801 4121 44
Aubum I 48,9551 3541 4
8remerton ~ 35,9101 3441 48
Lynnwood ~ 35,2301 3351 17
Puyallup ~ 36.3601 3311 16
Longview I 35,5701 3001 45
Bothell ~ 31,6901 2721 5
Edmonds I 40,3601 2701 10
Walla Waila ~ 30.6601 2641 8
Pasco ~ 47,6101 2621 4
Lacev I 34.0601 2221 8
Marvsville ~ 32,150 1 2181 12
Sammamish ~ 39,7301 751 0
University Place I 31,140 571 6
Burien 1 31,480 441 13
AVERAGE 1 N 2961 19
Source: Association of Washington Cities Survey: 2007 Full Time
711912007
91
(W 0000,
~
4;000VAky
CUM111C1NITY PRUFILE A!YD HiST()Rl'
.,}nlf cciJJlTrif lrmk rU lht• /rrtrrc i/ rmi rlrj l1U1k17U1t' lllt'F1a.1'I
On M,ty 21. 211112. vntcrs %vithin the (ity approved inrurPoratuon u1- the City of 5pukane Valle},.
which is the ss•cortd largest ciry in the County and the seventh largcst city in thc State, with
approrimately 88,000 rc.~sidents. The City incorpurritcd as of March 31, 2003_ Thc asscsscd
valuation of reai property within tbe bounciaries af'the City for taxatiun purpoties is estimated tiir
2008 tax collection to be approximately $6,606,000,0()0. Spokane Va(ley encompasses
approximztciy 38.2 squnre miles of land area. It has an exteruive retail tax ba.se and is home tu
several rnajor auto dealcrships and the Spokane Valley Mall, which includcs over 70[).00) syu:ire
feet ofgross leasable floor area. Tllcre ai•e an estiiiiated 4.000 businessrs in Spakane Vallzv Witli
estimateil rctail salrs of N 1.6fi hilliun.
Thr first permanent seulrc in thc Spukane Valley was :lntoine Plante, a retirc(l Frcnch-Canadian
trappc;r. Mr. I'lame built a cabin near the Spokane River in 1849, tiom which he operated a
small Hud.wn's Bay Company trading post. Other settlers began urriving in this area betwecn
1865 and 1882. "Fir-sts" to occur in Spokanr Valley includr the fint scttlcr in 1849, first
business and ferry in 1850, the first stare and bndge in 1,462. the tir.t housr in 1966, and the tir.t
pust oftic;c in 1867. All of thc5e "firsts" uccurrcti hcttore the urri. al in 1 n7'1 ot'Jamcs 0Io% rr
tvho u•as considrreci thr "Fathrr of 5pok:ine...
ln 1883, the Nurthern ['arit]c Railruad ore„ed ili< <vest up \vah the transcuntinent.il iailruad
The new railraAd, caupied with the discovery of silver in narth ldaho, created an influx of people
to the Spakane Valley azea. Within a Cew ycars the Spokanr area was conncctcd to the rest (it'
the country by five transcontincntal raiiroads.
The next major innovation to Spokane Valley was tiie intraciurtiun ut u-ngatian to the area.
Within 20 years 30.000 acres of dry land had been converted into fertile fnrm land. 'fhe first
irrigation sytitemy were constructed between 1899 and 1905. Thc Valley papulation grew froiti
I.t)UU residents at the turn of the century ta nearly 10.000 by 1922. Uuring this time applr
growing becatne the predominant abricultural crop with neariy 2 million apple trees beinr
plantecl by 1412, As the pohulntion of the Valley increased, small cummunities with clii,rches.
schools, bu:inesses, comniunity clubs, and othcr organizations thrived
92
Priar to Warld WIIr U, tlie federal govcrnment made a dccision to build an uluminum plant in
Spokane Valley along the Spokaiie River. Additioually, the fedeml government ide.-ntified a necd
for wareb6use space and facilities to suppurt cvastal autivities during ttie war. Tn 1942, Spokane
V3lley was c;hasen 3c a site for ane nf theses Inland Supply Deputs. The NAVaI Storage Yarcls
are naw the Valley (ndustria) Park that t►AS 5,000,000 square feet of ~ross Icasabte floor area.
~ [tapict growth c;c►ntinued 'ui Spnkane Valley throuehout tite 1950s. 60s, and 70s. Along w°ith chis
continucd growth cwne coiicerns regarding the imnact of the developmenc on the Valley
environnzent. Cicizens' conCerns wer related to impacts to 1Filces in the area as weU as, the
aquifer underlying a majQrity of the Spokanc Valley. No prntectidns wera put into place to
addrcss thcse issues; sanitary sewers were not rcquired for new cUnsiruccinn.
Steady residential and commercial growtli e:ontiouctl in the Spokane Valley througlidut the 80s
und 90s. Higli tech eUmpatiies fvllowed Hcwlett Packard into the Liberty Lake ured_ l.ater,
some high tenc companies raoved intd the industrial Parl:. `Clte Stata Baarcl of Health threatened
to enact a moratorium aa aew development in 1983, unless iewcring of the Valley began. !n
response. Spokane Cnunty develoPeci awnstewater ma.nagemeut plan that put into mation
c;enstruction ef a sewer trunk line and a sanitary sewer syscem w.u made available [a the citizens
caf Spokane Val.lcv_
i19AJOR PUBLIC FACILTTIES A]VD PARKS IN Sf'OTCANC VALLEY
There ara publie facilitics and a number of parks in the City of Spokane Valley. The Spolcane
(ndiran5, a minor (eaw e baseball teani, plays its hame gnmes at Avisca Stadium, located just
insidc the city limits on the cast side Af !lavana Srrec. This stacliwn is one of the finest fACilities
io the Northwest Leag.ce and can seat 7.200 spectator.,. Situated next door to Avista Stadiwn is
the Spokanc Count}o Fair nna Fxpotiitiqn Center. `I'he Fairgrouudc were expandetl in 2003 with
the cAnstruetion nf a new eavered grnadscancf tliat was opened at the 2003 Interstate Faie.
Various otber shows and cvznts arz hcld tluoughout the year nt the Fairgrouncis.
Mimbeau Point Park, situated on 54.5 acras of land, locatzd hehveen Pines Roud and Evcrgraen
Itoad interchanges (nnrdh of 1-90), alung the south bank of the Spokane River, is the hame of
CcnterPlace.
CenterPlace, a 54,000 squnre fuot facility, was built to accommodate a regiunal senior center,
education and business center, nnd a cultural and perforraing art.5 center.
Mirabeau Meaciows is A l S-acre parcel of Iand providing anotlier area foe ehmmunity activities,
sucli as family get-togethers and games, outdoor musie, corparace outings, farmers murkets, arts
and crafts, and ocher special events in iviirflbeau Point E'ark. Valleyfest, an annual communi .ty
event that is sponwrd by individua.ls and business~,~ in our C'iry, was held in thiti Park in 2004.
93
-
"f.lle City ol'Spokane Vafley operates a,nuinber of parks- within the Ciry,. Belaw'i`s-a sumcn. ary of
these narks:
~
I'ark-Nafne PJCk CIOSSIfICil1100 Park Siic
'Balfour ~ Cummunity Park ( 2.8 acr~s Browns I Cc+mmuhity Yark 8:2 acres -
Cnstlc ~ Community Park 2.7,acres -
Cdrecliff Carrimunity Park ~ 4.8,actts ~Mirabeau Abint-E'afk CommunitylRe};iona! Park- ~ 54.5.arres Myrllc,Point Nalural Area ~ 3-1.0 acrzs
Park-_It'tisd'Pool Specinl.Usc ~ 2.0,acres ~ Sullivun 1,Coinmunit~~ Park 1 1U:3::5cres '
~ Terrace'View ~ Community. Park ~ 9.1 ,acres_
Valley! tilission, andValley Coriienuniiy Park 27:2 acee"s Missiun,Siiuth & ['uol
,
Greenacres, , Neighborhoud Park 8.33 acres _
{ Vallcj! Senicir Centcr ~ SPecia) U5e ~ Iffacres _
[Ccatencual TTail I Tmil I 7 lincar niiles
THE F[JT[TRC OFSPOKANT VALLEY -
Sbakdne Vu!!ef?: a rommuniPt,,of vpportruiit), where iniliyiduuLs arul fumilies.can gruwcnrd plcry,. "I
und hirsittess tivil/JJourish.aitd prusner. ,
The pntentia) of Spakane Vallcy is tremendous, tvitli an' adequatc tax Uase ajid-room' for cxpansion of rdsicieniihl, commcrcial, and industcial growth: Spokanc Valley rivals.c►thcr eitics
in, Eastem Washin-ton in tcrnis of populatidri=and signit"icance in thc region.
'I"lte City~ is- committed to planning lur tlie Cuture: It has, adopteci its"; Ccsc Coinprehensivc Plan,
and•its`first Parks~and Recreation'Master P1an. Ic is in die process, of craating n Sprague/Applew~y revitalization pl;~t to promc~trredevelupmeiit-of tlie major cast-west cumdor:
The Ciiy' is=also cct:ating-a strcet rnasler pl;in.
94 , ;
t i
Appendix A
- EMPLOYEE POSITION CLASSIFICATION
MONTNLY SALARY SCHEDULE
- 2008 SularySchedule
Effoctive 11112008-
Position TitEo ~ Grado. ~ 2008 Rango
CitX,Manayer I I UnGassifled
Depuiv Citv,AAanaqer I 21-22 I$ 7.818 111.137
'.'CitYAttomev I 21 I 7.818 - 10;023
Cdmmunily'DevQlopment Direcior I-21 I 7.818 - 10A23
Flnartce Ditaator 24 ~ 7,818 10.023
Public_Works Qirector 21 ~ 7:818 - 10,023-
, Parks-and:Recreaflan OirBCtnr I 19 I 6;932 - 8.119
-Plannlnq:Manaqer I 18 I 5.700 - 71307 Bulldinq'Qfficial 18 I 5,700 = 7.307~
Sen)or.Enaineer:- Caoiial_ProiecLs. Devataorflant .18 f 5.700, - 7.307
DeDUN.CitV.Attoinev. _ I 18 I 5;700. - 7,307
, Senior. Enqineer'= Traffic, CIP PlanninalCra'n#s. I 17 I 5.130 - 6:576
Accountinq Manaqer 1 iZ 5,130 - 6;576
i Citv Clerk I 16 4.616•, - 5;918
- Enqineer ~ 16 I 4.616 - 5;918
Senior Ptsns Examiner ~ 16 ! .4,616 - 5;818
5:918.
Puhllc Wor9cs Superintendent 16 I 4.615--
SenEor Aslmirif,trative Analvst 16 I 4.616 5:918_
. Seninr Pianner 16. 4,616- 5.918
AssacL3le Rlanner M 15' 4,155_ - 5327_
Assistent Enqineer 1 15' 4:155 = 5,327.
~ 17 Stieclalist 15 ~ 4:155 - 5.327
Enttineerinct Techrilaan 11. 15 ~ 4:155 = 5,327: .
C+istomer Relauons/Fa`diffies Cbordinator I 15 I 4.155 - 5,327
HumBn:Resour+ce:Malvsl 14 I 3:240 4.794
_ AccountanVBudgetAnalyst , 19 ~ 3,740 - 4;794
tldrrtinis-trative-Analysl 14 ~ 3.740 - 4.794
- Assistant Pianner I 14, I 3.740 • 4,794:•
- 8ufldinQl Inspecior'll I 14 .I 3,740 - .4,794
Piens,Examiner I'14 I 3,740 - 4;7$4'
PublEc lydormatlon Officer , I 'ia 1740 - 4.794
_Enalneer(nq Techn[dan 1 ~ 14 3:740 - .4.794
Senior Rarmit S66cialist ~ 14 I 3,740 - 4;794
: AAalritenanca/Const►uctlon in§poctor I 13=14 ~ 3,365 - 4,794
Rscieailcn?Ceordiiiatct. I 13-14 : ) 3:365 = '4;794
Code Enfarcement Offlcei ~ 13 I 3,365 = 9:314
Bufldinq lnepednr I 'N 13 I 3i385 -_4.314
?ianninq Technician I 13 I 3;365 - =fi.314
QopuN:City Clerk M 12-13 I 3,029' - 4.314
Senior CanterSpecialist N 12=13 I -3.029' - 4,314
- Numan Rsisource Teohnician I 12-13 I 3:029 - 4,314
Administrative Assfstant. I 11=12 I 2:726 - 31.883-
' Permit,Speciafist I 11-12 I 2.726 - 3,$83
AccountinA Technician I 1.1-12 I 2;726: 3,883
Maintenance Workar. I 1.1-12 ! 2.726 - 3;883
' Office-Assistant II I. 10-11 I 2,453, 3,495
Custodian I 10'. I 2.453 - 3145
~Ofilne Asststant I I 9-1 0 I 2.208 - 3:145
- 'GIS/Qatab85o Adm(nlstrator IPendinq; I Pendinq P..cndinq
, 95
i,
Appendix B
OUTSTAFdDING GENERAL OBLIGATION BONDS ~ DEBT SERVICE=SCHEDULE
,
Total
Year Principal Interest Requirements
2000 $ 1943000, ~ 406,872. $ 596,872 -
2b09 205,000 401,173. 606,173
2010-2014 1,,200,000- 1,885,112 3;U85,112
2015-2019 1,555,000 1,69 2-,068 3;267,068 ~ 20202024 29,480,000 1,1'35;250 3;615,250 - ,
2025=2029 4090,000 519,250 2,609,250 =
'2030-2033 . 940,,000 112,500 1;052,500 $.8;760,000 $.6,072,225' $ 14;832,225 _
~
_I
,
I
i
_ I
I
96 -
~ pp@ o w
m Q~ fD 1'9 -1 -i A tD > v C n q~~ : ~ tn u T y1 a a 3
~
aan~Lu,~~~~ ='f2 tl ~
1
4" c
e
fp~~1 ai~an~ -
41
~ ~ g z
W OON O/NNUOMt~CeMI~ M0wpMMN41 PN w w N W W ao NNL~aDMN
7~ u NI rl IJI t3 y ~ p~ e O
V:X 9~ ~Cl {~il W~A]~IA~ f~J v~0{II Q~tl10~7_ 6
'a~V9b ' I~ ~ -i,a 9o9
~
~ YJ M p q N M( T E O V 1 M M II N Y M O1 W N W M i A M d o M M M M M V 1 M M N d 1 V 0
~o ~y <
~n oca• • • ~ aLEn 9.wi533J cm~al ~ u tA So900
t e
NM MNC~MNMN4~ M W MM N N MMNMiA ' M M 1AMp41NOf0 V NM ~
~ IA y~ ~ uD CJ+ ~ tf1 p~ ~q ~,p O(}v(J ~ C ~
O o~} ~y L 4v1 N O O~ ' O~ U W 6~ .til C S•f N~~.1 fr~
V ~ ~j! Lf Cf O m iJ J _Q+ d N ~
cn ocau+ ~p .~`pp ~m p{y rn
~ O O~ r,N W C► CJ 114`t t0 A~t1 ~t0
d V N Ip M~+ H= O l. iJ 5
~
~ W N M V~ N N M M M N(A V~ H N N N M N 11~ N M M C M N M M N W W W
I V V!A ~ 43 .~J ~ ~ m O G O
~4b' ~dIci, - mm
N N N N Y N M V 1 N M U % 00 Mp N M V I M I R 40 N M O N M M M M f A M
~N ~ s~+ Z.1 ~ p N a. Ci W aD tJ r V ~ I ~ ' a G O d ~ LJ 41' 6 O p
n~ w N P af ~1 O ~D L1 tl? ~y a P
d o.~ w G~ a mb o~p a N ~m~,~~ ~f~ d.iQut+boa'q~inN 5T
~j {71 ~ A ffl fb A F u 4: O~ 1" m ~ J~ 98H
G~ GIS i V :O Fs ~f yf r w O~ A
N 6~• , Q~l.- v0.. (T J 4rl r71fJ dT(~~ ~ N Of~O~7R
M 0o f/1 M V- N M N W W 1fl M N N O N N N N M t~ M l1 N MN N da fA - W N
~ a W A- .r t,a a V ~-7~ ~ O) r ~y b ~ ~ ~ p ~ 13
O ipe ~N O N - ~ N~j U d N G a V I9 S~ i
I~ O N . 17 U V r~I Gi 6 !T y~
:.i
~ P Jp p~,1~ O~1 W `N' a1 (d i4 ~p ~yp h pV Ci1 Q9 P O
A 7 G 1 • O W W l~ G~ ~ ~ 1- ~ y N~ A~~ 1 V 1~ O W a~~ 6
M M M N w N N M N fA M N G M M N Yn I, O~ ta M M M 1/1 O- W P N N N
~ib
y~~, L L O~le. ¢AfZO~ ~ m mt~'i v
~wYv ino~ c,~~.~i~ ~ p -~XU1ti pi ~~Vafo°P~voo4~s u
~ c ?i~ ~~~~~q~~~~
SttaOt Fund - Problom Statement #Z,
Sept. 28, 2007
2007 2008 2008 2010 2011 2012 2013
Estlmate Estimate Estimate Estimata- Estimate Estimate Estlmate
SVaet Fund • ~
Beginning Fund Bel S 4,767.000 a. 3,631,000 1,892,8916 $ (42;304) 5 (2,157,304) (4,572;904) ~ (7;361,752)
Diverted Road Tax S:40,000 S 21000 S • S - $ - ~ - S. -
Interest Income. $tU0.00o 5 85.000 S -75,000, $ 5;000_ $ - - $
Transfor4rom GBneral Fund S. -900;000 S - S - S - S - $ - $
-
Motor,luel tx_t misc ~ 2.1so.aoo S 2.150.000 $ 2.200,000 S 2:200.000 S. 2:250;000 ~2.2so,000 2.300.004,
5 7,857,000' S' 5;878,000 S.3,957.696. ,S 21162,696 $ 92:696 S (2:322.904) S (5.061.752)
Expenditures 5 4,326.000 $ 4.195:304 Y> 4;000.000 4,320.000, S 4:665;600 5,038;848 S .5;441,956
Ending Fund Balanoe 5 3,631,000. S 10682,696 S (42,304) S(2,157,304) 5 (4;572;904) S_ (7,361,752~ $ (10,503,708),
98
- = CI'Il'Y QF SPOKANC VALLEI'
. Clossary of Budget Terms
.
Accrnal Busls - A basis of accaunting Capital l;mprovemeni --Cxperiditure's
' in which rcvenues and exncnditures are related to acquisitinn, expansion_ .or
- recorded -at the timc they occur as rehabilitation of an elemcnt of..the
sed.co when c_ash is actually government's physical plant; sornetiJmes
• rzceived or speat. referrcd tq as iafirasciuctuca.
- ApproNriation - A legal authorizatian Capitnl Ouday = rixsJ assets:that haye
granled liy the Gity 'Cauncil to make general value of $S.,000 or niore and
_ expcnditures:and-tu- uxcur abligations for have a useful c~conomic lifetimc uG.more
i~ a spccific.purpose. clian one ycar.
~ Assessed Valuatfaa - The valuarion sct Cnpital Project - Major• cansmictiori,
uppn :real estate anci Certain pcrsonal acquisition, I or rinioyuCion activities
prtiperty by the- Counry. AsSessor `as a which aad valuz co guventment's
basis for_levyiiig.rrdperty taxe_s. phy5ical asscts or 'siKnif cantl~ iriCrase
- tlieir u.seful life,. nIso culled capital
Aathorezed l'osiHuns. - Employee imProvements_
positions,, whicli a%'-autliorized in the
, adtipted budget, to be filled during the Capital Projects: rund - A fund createil
= year.. to arcount Cor all resnurces and
- ~ expenditures tLsect for the.,ncquisicion -nf
Bund -:A long=temi promise to -repuy a fixed assets ercepc those financed by
specifed~araoiint (tlie iuce amount of the enterprise Cuncis.
bond) oa a particular date (the maturity
datte). The cnost:commori_types o'f bonds• Contingene,y - A budgeti►ry reserve..set
sre geaerdi 66lig6tian reveriue honds: aside for emergencies ~or unforeseen
- Bands, .ate primarily useri to- finance cxpenciitur4s not otlienvise budgeterl.
capital projzc;cs:
Contractu:il Services - Services
Bndget - A ptan. of rinancial.activity-for rendercd_ to a government by pri<<ate,
a>socified,pcrivd of timc (.fiscal yersr'or firms; individuals, or ot.tier gavernmeoail
, bieaniutii) -indic'ating all plannad asencics.
- revenues and cxp"ens6-s far the 6udget
periud. Debt Servicc- Payment of:intcrst and
, principal on borrowed money according
, Budget Messngc ='llie;op - ening section. to a predeterminecl payirieitt scheclulc.
_of tlie- buvgrt tliat provides die City
Council and the.public, with, vgeneial Depnrtment.- 'I'hc basic unit of service
_ sumtnmr.y nf;tlie most inipnrtanu aspccts respnnsibilily, encompassing a broad
of the budget, changes from.the.currenl manilnte= of rlated servic;e
unci prcvious yeais, and the views and r~~sponsibilitics.
~
rzcommeniiatian.s.cif'the Mayor.
99
i
I)i-vrisioin - Can tae a..subunit nt' a that define accipted arcounting ,
departtucnt whirh _ encompa.sses a principics. -
substAntial rorcian 4f the dutics.assignecl
to a departmcnt (e.g, Code , Compiiance rACB -"fiie Goveinmentnl Accounting _
in the, Cocnm►uiity Developmznt Stanclurtls Board. ,esteblished -in 1985, is' .
Depurtment). ttie cusent. slAndard-settin€, hoard for =
aovernmcntal GAAp. '
~Eneunitiranee - 'Che commitment of ' appropriated funds to purclYase an item Ceneriil Cund - Tlie principal operatine;
ot service. To encuniber tiin& ineans to i'und of che City usecl 'far generRl
set aside Qr c;ammit tiinils tor a speciCicci gbvernuieufal cip'erationy. '1'axcs, and
fucure exUcnditure: fccs that gcnerally havc na•r4stricLion an _
tlieir use support it-
Egpense - Chdrges in~.urrecl (whetlicr , -
pai& icvmediatety or unpaicl) fbr Cen*eral Obligation (G.O.). Bonds. - -
oPerations. niaintennnce, wterest ur This type of b:ond is bacbed by thc.ftill
other charges. faitli, crelit ~and taacing power of 'the government.issuin;-ic. -
Face VAlue -:7'he amount of principal
ttiat:must bc paid at mattirity far aliancl TQdirect Cost- :A.cost necassary• t'ar Uie issue; functioning of th~ ~r~;anizstion as a
wbolc.: but which caiinot be icientit'ied
riscal Year - A twetve-manth period witli a specilic product, ;fiinct.ion cir -
desigriatzd as the opcrating year for lictivity.
nccaunl:ing fuid budgetiiig puipases in an
organizatio . n. Infrastructure - The physicaLassEts_ of a government (e,g. strz~ts; Watee,.~ewcr,
Full-timc Equiv.alent PosiNon (F7'E) - public builciings, and parks).
A fiill-timc ar nart-lime posicion
converted to che decimal e,quivalent nf a Literfund Tr.insfers - Thc movcment
full-timc pusitinn based, on :2,080 hoiirs of rnoiYies between fi,nds of the saiiw =per year. for exaniple; a pnrt-tinle governmcntal cn►ity.
persoq ~working 20 hour.s perweek-
-would b~ equivalent of 0:5 of a tull-time l;evy - 1'o irnpose taxes for the supjiort
-
position. of the governmental.acciviries: -Fuoa - a rscai encicy with revcnucs and Long-term:'Debt - Debt with aniaturity
e:~penses thar are segregateti far t.he of more thwv.one y,ear, aFter th'e cittte of purpose df c.irryine out a speci.f c isSUatlre.
purpose «r nctiviry. _
Missiun Stutement - t4,broad stafemcnt '
GAAP: Generally Accepted of the intendcd accomplishment or'basic
Ac:counting, Principlcs: Unifcirin purposc ofa program. ,
minimuni standards' Cor Gnancial -
accountiag.and recurding; encompassing Modified Areruul ,4ecounting - .A ~ -
tht' convcnliun5; ~rulcs; and procedures basis, of accounl:ing in whicli
~
100
~
expenrlitures ar _accrued but cevenues Revcnue - Sources: of income ~inancu~g
arz ac:cnunted fur when they became the operat.ions of govenunent.
- meA.surable ancl available. Since this
t}Te ot' accounting basis is. a Taxes - Coinpulsory, charges• levied by a
- conservative financial appraach, it is gavernment for the purpose ot; financing
reconuneneieii as ihe,standard for mast services pcrturmeti Fiir the cori3rrion
_ gcivemrrientol funds. tienefit. This, ccrm dues noc inc:ludc
' specifc chnrges made-against..particular
Opernting Budget - The portion of the pers,ons or praFerry for. currem or
budget tlhat pertaius tn daily up'ereitions perrunnent benefits such as special
_ that pruvide basic governmental assessnients. Neither cioes the term
services. include charges f4r services ' rendered
. anly to those wliu pay, for -e!carnple,
Ordinance - A fiirmr+t leoislative sewee serviee cliarges.
anactment°by the City Council. if it is
~ not: in canilic:t With'"any hioer farm of Unreservecl I+uqd BAlunce -'1'he
law, :such, ns a statutc or conskitutional porrion of a fund's tialancc that is not
, pron, it has.the=full force.and effect restri&ed for a specificT;purpuse and is
_ `af law wi.thin the houndaries of the availnble f'or gcnera! aporopriation.
' municipality to which it upplies.
' User Chnrges -"f'he pa}mferit of a fce
Prugr4m - The smallest organization for~ diiect rceirit public•:servicc by
chnt delivers a specif c set of services. A the party who tienef-its from thc s.~rvice.
progrnin,uay lh: aneiitire d'enaitxnent; or. .
' -if a deparunent encampASSes, V,ision Sfatement - A slivrt statenient.
' significanily 3iverse resp4ri~iliilities, cir thai, conveys the big picture ot ~the
lar~~ work~ ftirccs, a single department' urganization. It is _beneral iii scopz, not
may be divided into cwo UC tT10Ti cesvicting.- lt ansvers the question
prograrns.
s
Reserve - An account uscd to cither set
_ asicle- buclgetcri revenues that are not
_ 2q4ircd for eYpcnditure in the currcnt
budgcc yuu or co ciirntirk rcvenu~s fcir a
speciiic fiatiue:purpose. -
' - Resofudon - A :special or temporary,
ord&'ot a'legislative body-an urder ut'
aAegislative bod} requiring less tegal.
~ forniality tli.anan ordinauce or'stntute.
Resaurces - Totiil :aniounts availablc for
i - ~ apprUpriatian including -cscittinted
- revenues, fund transFers; and beginning
batance"s. .
'r .
101
C1TY AF SYOKANG VALLL:Y
sPOKA.IYE ct)UNTY, wASH]:NG'rolv
QRDiNA~A~i E Nn. 07-018
AN UItDTNA.NCE OF 'iTIC CITY OI' SPOKANE VALLLY, SYOKANL COIJiNTY,
WASBINGTON, Al)OPTYIVG A BIIDGLT FOR ?IIE PEltiOD ,OANUAI2Y 1, 2008
'i'[iRQUGH DEGrMIiTR 31, 2008, APPROPRIATING I'UND4 AND FS'CAHLISRllVG
SAt.A1tX SCIiCUCALES FUIt TSTA.BLISMD POSr174NS.
WTIERCAS, State (aw retluirCS the Ciry VYanQger to prepare a praliminc►ry budget far the City of
Spnltmie Valley at least sixty (60) days Eefam the beginning of the City fisctil year beginning January I,
2008 and ending Decembcr 31, 2008; nnd
VIrIM'ItEAS, the City Mauitgcr in eonsultation with the FutancE Direator aiid Depnrtment [ieads has
prepuced and plRCCd on tile with the Ciry Clerlc u pceliminary budga tngetber with sjn estimata of the
amowit of mnney neccssruy ta mect the expcnscs of the City including payment of autstnnding
ahligations; and
WHEREAS, nouc;c was pnstcd and published on July 6, 13 ancl 20, Augusl 31, Septombcr 7 anc) 2$'b
arid Octnber 5, 2007, thnt the City Cauncil in the Cify of Spokanc Vulley wuuld meet and rcceivc public
eamment. in the Ciry Council ChEUnhe-rs priar to the asioption af iho buciger, and
WMIRT?AS, follawittg the tiling of the prelicninary budgel «ith tlie City C`.Icrk, noticc of the sanie
und ttuee henrings en the bticlgat, the City Council desires fi:ulopc the 2008 budget, inctuding nll
sllawauws iuid an appropriadan Car egch tiutd so that a balunced budgct, where nppropriaCions art: limited
to dte estimated rovenues including bc$inning futid balances, is sdopted for tite C:ity. .
WH:ERf?AS, the City of SpAkmia Vnlley proPerty tax levy for 2007 for collection in 2008, will be
$10L350,QOA which is 5834,000 (3.7°/u) greater than the (evy in 2006 Far cullaction in 2007.
NOW,11lFRFsFOitE, the City Cauncil ofi the Gil•y of Spolcanc Valley do aniain a;: fcallcaws:
Section 1. Adafrtic,n of 2008 IIuduet. 1'he btidset for the City of Spokanc VFillcy for die year 2008
is herelsy zdarted as the balauecd 6udget of the City witlt appropriatintts iirnited to the total escitnettccl
ravenues and beginning funci balnnceq of the City. `llte 6na1 huciget for 2008 is nituched horem and bi
tliis refer-anex is incorPor;lted hffain pur.suflnt io RCW 35A.33.075. For siunrnnry purposes, the total
eslamntied nppropriations for znch separRte tiUid pius tlie aggregut° tatal for zill suth Cuncl.S is sat farth as
fallovvi:
- FITND - ES-17If11A1till EYPI;NDI'T[3RE T
RFVCNUES & F'QNl) APTROPRLtTIUhS
BA.LAiVCE
GEMGRAL FiJ~ $41,'157,400 ~ 532,705,058
~ srR~Ir•urNo - 5,875,972 ~ 4,195,304
~ AIt1',ER1AL STREET FUKll ~ I• _ 0 0
'I'RAILS & I'A'Cl-t5 FCJNb I 30,000 30,000
NO'CELJMOTE-L FUND ~ 658,000 ~ 668,000
DF,A7' SUKVdGE I.TGO 03 ~ 600,040 ~ 600,000
'
CAPITAL PPtQJEC1`S PUND ~ 4,420,000 ~ 4,424,000
5PI?CIAL CAPI'i'AL f'ROJEC'CS FUND 4,420,000 ~ 4,420,000 ~
5'!'ltEET CAPI'1'AL, PlZOJF.CTS FUND ~ 7,354,023 ! 7,354,023
102
Onlinnnce 07•018, Anrual Approprsariun Uniinante 2008 Yage t caP 2
~ MiRABEAU PO1N7' CAP]TAL FUND ~ 454,000 I 454,000 '
S7'REET i30ND'e:qPtTa L ~ p ~ p
= CD 13LACK GRANf FUND -0-
GAPITA.I. GRAiNTS FUND 7.176,000 ~ 7,] 7k000
13A.R[c'ER BRJJ)GL=}?EDERAL,I'CJND._ 5,862,800 ~ 3,1362;800
- S! QR,VIWATERMr1NAGEMENT FUNI)' I 3,16d,OQ0 ( 1,483,~3.~'s4
~ ,
"PAItKS CM'TTAI. PROIEC1'S FUND ~ 4;260,0UO.~ ~ 4,260;0U0
CQU3MM 'IT MR FU1vC) 780,000 ?80;OOp;
CITY FACII.111ES.RF?RI;ACEWNi' 397,000 30-11000
R1SK MANAGEM~r F[7N1) 217,100 ~ - 217,100
. RESERYIwS: I ~
CIVIC FACILITES, ~ 50085,000. ~ 5;085,000
' - ' CENTCdtPLACC ~ 335,000 ~ 335,000,
_SE!tVICC LEVEL 5,400,000
W1:MI13R WCA77-IL'It + 560,000 SGO;OOU*
~ TOTAL-ALE. FUNL7S ~ $98,812;295 ~ S86,903;229
-T6e totttl:Gotanes7of atl'fiuncis-appropriated foc the:year 2008 is 586;903,229
: Se"cfiun 2. .,PositiArts iind Salnrv Schedales. '!'hr various posifioas eaci saJary rangas for city
emnltry~~e,v:are_aEtucJied'ta-thisAitlinance.a.9 Appcadix "A."
' 'Section 3: Trangmittal df Rudeet A compietc: copy ef the budgat:zs aduptsd, together wiih
a copy of thi.S.OrdinAUce shall bc trunsmittcd by the City Clcrk to the Qivision of Nlunicipu{,Curporations
in the`(7f ie4 Qf'th'i Stntc Auditorand ths Assnciation of Wttsliington Cities.
;
Seciion-4. Severabilitv. IEany section, sentence, ciause dr p[uese.of tliis ardii~n
cu shall be.
iie1d tv -i~e: in~~rilid :or unconstitiiiion~l by a c6urt of ccamgetent ,Jirrisdiction, suc6 invAlidity
~or
unconstitutiaaalify-shali not'af3rcct tiie-validity or cansticiitionality-of any other scctian sentemcr, elnusa or
: ;phrase'of this.ardiriani:c:
Sectioti 5. Effectivc'Date. This Ordinfuice sluall bc in fiill'force uriii e-ficct-tive_(5) days.after
thc d:sia of gublicati~in afthis.(Jrdinance or a sumrtiiuy thereof in.the official.ae~r•spaper oft}ie City.
!'ASSMhy the Cily Couacil this 23n duy of October 2007.
,
l . Diena Wilhite, Mayor
. 4- .
1f - ~ r
_ `Gigtine Fiainbri Zelty Clerk ~
Approved As 1'u Form: '
Off ice of tha.Ctty Attorney -
Datc of Publication:
Gffective llute: .
i ' 103
I_ ~Qrdincu:a'A7.-D18:•Mnun!-Appiroprfntion Qadinaacc 2009 t'nge» nf2