Ordinance 08-023 Adopting 2009 Budget . J
CITY OF SPOKANE VALLEY
SPOKANE COUNTY,WASHINGTON
ORDINANCE NO. 08-023
AN ORDINANCE OF THE CITY OF SPOKANE VALLEY, SPOKANE COUNTY,
WASHINGTON, ADOPTING A BUDGET FOR THE PERIOD JANUARY 1, 2009
THROUGH DECEMBER 31, 2009, APPROPRIATING FUNDS AND ESTABLISHING
SALARY SCHEDULES FOR ESTABLISHED POSITIONS.
WHEREAS,State law requires the City Manager to prepare a preliminary budget for the City of
Spokane Valley at least sixty (60) days before the beginning of the City fiscal year beginning January 1,
2009 and ending December 31, 2009; and
WHEREAS, the City Manager in consultation with the Finance Director and Department Heads has
prepared and placed on file with the City Clerk a preliminary budget together with an estimate of the
amount of money necessary to meet the expenses of the City including payment of outstanding
obligations; and
WHEREAS, notice was posted and published for public hearings held on July 22, September 9 and
October 14, 2008. The City Council in the City of Spokane Valley met and received public comment in
the City Council Chambers during each public hearing; and
WHEREAS, following the filing of the preliminary budget with the City Clerk, notice of the same
and three hearings on the budget, the City Council desires to adopt the 2009 budget, including an
appropriation for each fund so that a balanced budget, where appropriations are limited to the estimated
revenues including beginning fund balances, is adopted for the City.
WHEREAS, the City of Spokane Valley property tax levy for 2008 for collection in 2009, will be
$10,500,000 which is $631,060 (6.4%) greater than the levy in 2007 for collection in 2008.
NOW,THEREFORE, the City Council of the City of Spokane Valley do ordain as follows:
Section 1. Adoption of 2009 Budget. The budget for the City of Spokane Valley for the year 2009
is hereby adopted as the balanced budget of the City with appropriations limited to the total estimated
revenues and beginning fund balances of the City. The final budget for 2009 is attached hereto and by
this reference is incorporated herein pursuant to RCW 35A.33.075. For summary purposes, the total
estimated appropriations for each separate fund plus the aggregate total for all such funds is set forth as
follows:
FUND ESTIMATED EXPENDITURE
REVENUES& FUND APPROPRIATIONS
BALANCE
GENERAL FUND $49,288,955 $49,288,955
STREET FUND 7,392,000 7,392,000
ARTERIAL STREET FUND 591,000 591,000
TRAILS&PATHS FUND 43,000 43,000
Ordinance 08-023,Adopting 2009 Budget Page 1 of 3
S
HOTEL/MOTEL FUND 600,000 600,000
DEBT SERVICE LTGO DEBT
SERVICE LTGO 03 650,000 650,000
CAPITAL PROJECTS FUND 5,948,000 5,948,000
SPECIAL CAPITAL PROJECTS
FUND 2,980,000 2,980,000
STREET CAPITAL PROJECTS
FUND 16,725,000 16,725,000
MIRABEAU POINT CAPITAL FUND 370,000 370,000
STREET BOND CAPITAL -0- -0-
CD BLOCK GRANT FUND 300,000 300,000
CAPITAL GRANTS FUND 1,573,000 1,573,000
BARKER BRIDGE FEDERAL FUND 5,977,000 5,977,000
STORM WATER MANAGEMENT
FUND 3,440,000 3,440,000
PARKS CAPITAL PROJECTS FUND 1,220,000 1,220,000
EQUIPMENT R&R FUND 780,000 780,000
CITY FACILITIES REPLACEMENT 767,000 767,000
RISK MANAGEMENT FUND 230,000 230,000
RESERVES:
CIVIC FACILITIES 5,800,000 5,800,000
CENTERPLACE 340,000 340,000
SERVICE LEVEL 5,400,000 5,400,000
WINTER WEATHER 500,000 500,000
TOTAL ALL FUNDS $110,914,955 $110,914,955
The total balance of all funds appropriated for the year 2009 is $110,914,955
Section 2. Positions and Salary Schedules. The various positions and salary ranges for city
employees are attached to this Ordinance as Appendix"A."
Ordinance 08-023,Adopting 2009 Budget Page 2 of 3
Section 3. Transmittal of Budget. A complete copy of the budget as adopted, together with
a copy of this Ordinance shall be transmitted by the City Clerk to the Division of Municipal Corporations
in the Office of the State Auditor and the Association of Washington Cities.
Section 4. Severability. If any section, sentence, clause or phrase of this ordinance shall be
held to be invalid or unconstitutional by a court of competent jurisdiction, such invalidity or
unconstitutionality shall not affect the validity or constitutionality of any other section,sentence, clause or
phrase of this ordinance.
Section 5. Effective Date. This Ordinance shall be in full force and effect five(5)days after
the date of publication of this Ordinance or a summary thereof in the official newspaper of the City.
PASSED by the City Council this 28th day of October,2008. 4
.41::fir Z4/-1
ichar: un n Mayor
re •
• iu
ristine Bainbridge,City Clerk
Approved A Forn1
Office of tl City Attorney
Date of Publication: // ' --erC°
Effective Date:
Ordinance 08-023,Adopting 2009 Budget Page 3 of 3
Appendix A
EMPLOYEE POSITION CLASSIFICATION
MONTHLY SALARY SCHEDULE
2009 Salary Schedule
Effective 1/1/2009
Position Title Grade 2009 Range
City Manager Unclassified
Deputy City Manager 21-22 $8,013 - $ 11,415
City Attorney 21 $8,013 - $ 10,274
Community Development Director 21 8,013 - 10,274
Finance Director 21 8,013 - 10,274
Public Works Director 21 8,013 - 10,274
Parks and Recreation Director 19 6,491 - 8,322
Human Resources Manager 18 5,842 - 7,489
Planning Manager 18 5,842 - 7,489
Building Official 18 5,842 - 7,489
Senior Engineer-Capital Projects, Development 18 5,842 - 7,489
Deputy City Attorney 18 5,842 - 7,489
Senior Engineer-Traffic, CIP Planning/Grants 17 5,258 - 6,741
Accounting Manager 17 5,258 - 6,741
City Clerk 16 4,732 - 6,066
Engineer 16 4,732 - 6,066
Senior Plans Examiner 16 4,732 - 6,066
Public Works Superintendent 16 4,732 - 6,066
Senior Administrative Analyst 16 4,732 - 6,066
Senior Planner 16 4,732 - 6,066
Associate Planner 15 4,259 - 5,460
CenterPlace Coordinator 15 4,259 - 5,460
Database Administrator 15 4,259 - 5,460
Assistant Engineer 15 4,259 - 5,460
IT Specialist 15 4,259 - 5,460
Engineering Technician II 15 4,259 - 5,460
Human Resource Analyst 14 3,833 - 4,914
Accountant/Budget Analyst 14 3,833 - 4,914
Administrative Analyst 14 3,833 - 4,914
Assistant Planner 14 3,833 - 4,914
Building Inspector II 14 3,833 - 4,914
Plans Examiner 14 3,833 - 4,914
Public Information Officer 14 3,833 - 4,914
Engineering Technician I 14 3,833 - 4,914
Senior Permit Specialist 14 3,833 - 4,914
Maintenance/Construction Inspector 13-14 3,450 - 4,914
Recreation Coordinator 13-14 3,450 - 4,914
Customer Relations/Facilities Coordinator 13 3,450 - 4,422
Code Enforcement Officer 13 3,450 - 4,422
Building Inspector I 13 3,450 - 4,422
Planning Technician 13 3,450 - 4,422
Deputy City Clerk 12-13 3,106 - 4,422
Senior Center Specialist 12-13 3,106 - 4,422
Human Resources Technician 12-13 3,106 - 4,422
Administrative Assistant 11-12 2,794 - 3,980
Permit Specialist 11-12 2,794 - 3,980
Accounting Technician 11-12 2,794 - 3,980
Maintenance Worker 11-12 2,794 - 3,980
Office Assistant II 10-11 2,515 - 3,582
Custodian 10 2,515 - 3,224
Office Assistant I 9-10 2,264 - 3,224
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CITY OF SPOKANE VALLEY—2009 BUDGET
Table of Contents
Page
Debt Service Funds 68
Capital Projects& Special Capital Projects Funds 69
Street Capital Projects Fund 70
Mirabeau Point Capital Project Fund 71
Capital Grants Fund 72
Barker Bridge—Federal Grant Fund 72
Parks Capital Projects Fund 73
Civic Buildings Capital Project Fund 73
Stormwater Management Fund 74
Equipment Rental & Replacement Fund 75
Risk Management Fund 76
City Profile & Other Budget Information
General Fund Capital Expenditures 77
All Other Funds Capital Expenditures 78
Position Listing by Department 80
Full Time Equivalent Count by Year 82
2008 Workforce Comparison 83
Community Profile and History 84
Employee Salary Schedule 87
Debt Service Schedule 88
Multi-Year Financial Plan for General Fund 89
Multi-Year Financial Plan for the Street Fund 90
Glossary 91
CITY OF SPOKANE VALLEY—2009 BUDGET
Table of Contents
Budget Message P�
Council members & Staff 1
City Manager's Budget Message 3
Budget Guide
About the Budget&the Budget Process 10
Spokane Valley Budget Policies 14
Basis of Accounting and Budgeting 15
Explanation of Revenue Sources 18
Budget Summary
Revenue Assumptions 23
Expenditure Assumptions 24
Budget Summary 25
Revenues by Type 26
General Fund Revenue Sources Chart 27
City- Wide Revenue Sources Chart 28
Detail Revenues by Type 29
Expenditures by Department 33
General Fund Expenditures by Department by Type 34
General Fund Expenditures by Department Chart 35
General Fund Expenditures by Type Chart 36
Expenditures
General Fund:
Legislative Branch 37
Executive& Legislative Support 39
Public Safety 41
Contract Expenditures Chart 44
Operations & Administrative Services 45
Public Works 48
Planning& Community Development 49
Library- 55
Parks & Recreation 56
General Government 61
All Other Funds:
Street Fund 63
Arterial Street Fund 64
Trails& Paths Fund 64
Hotel Motel Fund 65
CenterPlace Operating Reserve Fund 66
Service Level Stabilization Reserve Fund 66
Winter Weather Reserve Fund 67
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• CITY OF SPOKANE VALLEY ••
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• City Council Members •
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• Richard Munson, Mayor Diana Wilhite •
• Position#5 Position#1 •
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• Steve Taylor Rose Dempsey •
• Position#2 Position#3 •
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• Gary Schimmels William Gothmann •
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• Position#4 Position#6 ••
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• Dick Denenny, Deputy Mayor •
• Position#7 •
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• Staff •
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• David Mercier, City Manager •
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• Michael Jackson, Deputy City Manager •
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• Ken Thompson, Finance Director •
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• Kathy McClung, Community Development Director •
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• Mike Stone, Parks & Recreation Director ••
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• •Neil Kersten, Public Works Director •
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• Michael Connelly, City Attorney •
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• Christine Bainbridge, City Clerk •
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'T'Y OF '�
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FIVE YEAR ANNIVERSARY OF INCORPORATION
March 31 , 2003 to March 31 , 2008
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City Manager's Budget Message
Annual Budget For
Fiscal Year 2009
Dear Citizens,Mayor and City Council of Spokane Valley:
It is my pleasure to present the budget document for the fiscal year of 2009, which represents the
combined efforts of the City Council, staff and citizens. This year, the City Council, Planning
Commission and citizens gave much attention to drafting a complete overhaul of the land use
regulations that govern all development activities within the boundaries of the City of Spokane
Valley. Their successful efforts to compose the Uniform Development Code streamlined the
development process and clarified regulatory provisions that describe allowable activities and
standards to be met. Community representatives also concentrated great effort on the
Sprague/Appleway Revitalization Plan that endeavors to create a City Center incorporating
community buildings; urban, commercial, and housing opportunities; and spurs reinvestment all
along the city's main corridor. Citizens are invited to track the progress of both initiatives on the
City website: www.spokanevalley.org.
Anniversary Highlights
The City marked its fifth anniversary on March 31, 2008. A committee
of volunteers worked with staff to outline and implement plans for
community celebrations. A special anniversary version of the City logo
was created and used throughout the anniversary year on City
documents and to identify anniversary celebration events. Among the
anniversary events were a community ty "Birthda y Party," and a AV
commemorative planting of five trees in Mirabeau Park. Special
storytelling events were also arranged at the Main Avenue Branch of the
Spokane County Library District, and a historical exhibit at the Spokane
Valley Heritage Museum provided a look back at the community before
and after incorporation. News of the anniversary and its message of _ _
"Five Years and Growing" were shared throughout the area on an
anniversary banner carried in local parades by volunteers.
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Budget Highlights
The 2009 budget continues to recognize the dynamic and changing environment within which
the City must operate during times of economic stress. The budget process has been used to
reinforce the City's commitment to delivering its core services in a cost effective manner. A
summary of key budget highlights for review by the Council and community follows:
Revenue: Gentle Growth: Revenue projections for the 2009 fiscal year have identified
decreasing sales tax and gambling receipts. Both trends will be tracked closely.
The City's six-year financial forecast shows flat or slow revenue growth beyond
2009; however, those estimates will fluctuate according to changing trends in the
economy.
Expense: Moderate Growth in Current Operational Expenses: Investing in the essential
core services identified by the Council and community creates baseline costs that
are currently growing at a higher rate than tax revenues. Even with a relatively
small city staff, quality service delivery requires ongoing investment in basic
capacity to provide efficient operations. As the City evolves into the sixth year of
its existence, personnel costs, along with the price of operating supplies and
charges for contract services, are escalating at the rate of six to eight percent
annually.
Fact: Public Safety Costs Dominate the Municipal Budget: In 2009, Police, Court and
Jail related services will cost $20,841,084—an amount equal to 195% of
anticipated property tax collections for the entire year. That answers the
question of how city tax dollars are spent.
Capital —
Total Capital Construction Costs
Investments: Successful Grantsmanship Pay s :2 4,275,000
Dividends: City staff actively pursues
funding commitments from other sources
to help pay the cost of needed capital Portion�,
improvements—roads, bridges and
parks that benefit the community. The
2008 street capital construction program
totals $24,275,000 of which the City will
contribute $8,909,000, or,just 37 percent.
Street Fund: State Funding of Local Roadway Maintenance Insufficient: This fund derives
its revenues from an allocation of the state Motor Fuel Tax distributed to cities
and towns. Currently, the City receives only about $2 million, or, less than fifty
percent of the funds needed to pay for street maintenance activities like snow
plowing, pothole repair, resurfacing eroded lanes, sweeping, weed control, street
lighting, traffic signals and a variety of other repairs. The problem facing
Spokane Valley for the foreseeable future will be closing that gap between street
related revenues and costs. Any decline in routine maintenance expenditures will
result in noticeable deterioration in the conditions of local streets.
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Pavement: In an attempt to determine how best to
keep the surfaces and bases , . as •
(underground support) of roads in proper
condition, a Street Master Plan was v f
prepared that itemizes the positive and _
negative conditions of our city street _
system, and identifies the repair needs
and costs associated with maintaining
our 437 miles of roadway. The report -�- -
details the need for an additional
annual investment of $4.5 million in
street preservation work to keep the street system from deteriorating and
triggering much more expensive repair work in the future.
The Current Fiscal Year in Review
The fifth full year of operating Washington's newest city marked additional progress in
addressing community issues and defining desirable goals for the future. Citizen participation
was ample in the proceedings of the City Council, Planning
,1, N Commission, and at community gatherings discussing the launch of a
_ City Center initiative as the spark of the Sprague/Appleway
Revitalization Plan. Residents and business people continue to provide
city officials with their views on the broad range of issues related to
economic development and land use regulations. The City Council
welcomes public comments and works to balance the various interests
�_t* expressed when enacting ordinances intended for the protection and
enhancement of the quality of life in Spokane Valley. City
representatives embrace continuous learning, attend to a heavy
workload, and take pleasure in achieving results that affect the
community in positive ways. Some of those results are reflected in the
substantial progress in meeting the 2009 budget goals.
Progress in Attainment of the Major Goals of 2008
Continue monitoring wastewater issues, including governance of wastewater facilities,
enhanced citizen awareness of options for the future, and pursuit of the most efficient and
economical use of allowed wastewater discharges.
Goal Accomplished: Council and staff collaborated with dischargers, environmentalists and
regulatory agencies. A Mitigation Implementation Plan (MIP) associated with an acceptable
Total Maximum Daily Load ruling was accepted by the Washington Department of Ecology.
The Department of Ecology has renewed a public comment period on their proposal prior to
issuance of a discharge permit. Meanwhile, City staff participates on the Design/Build/Operate
vendor selection committee.
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Explore the available telecommunications infrastructure along the Sprague/Appleway,
Corridor that may be accessed by public institutions, residents, and businesses within Spokane
Valley.
Goal Accomplished: The City has relevant data on file in the City Attorney's Office received
from current fiber optic franchise holders. Franchisees are extremely sensitive about such data
being placed in general circulation.
Adopt a sub-area plan for the Sprague/Appleway Revitalization Plan, and initiate the
implementation of achievable recommendations.
Sprayii Applcwoy Ongoing Progress: The Planning Commission completed
Revi It i ton deliberations on the administrative draft in July and has
forwarded recommendations to Council. Council
Plan 2006 adoption of the Sprague/Appleway Corridor
revitalization Plan is anticipated in September.
Amend the Comprehensive Plan to reflect accommodation of Spokane Valley population,
projections within and adjacent to city limits, and to outline annexation policies.
Holding: Action pending in the fall as the City awaits Spokane County efforts to update the
countywide Comprehensive Plan. The County may not address Urban Growth Areas until late
2008.
Adopt a Street Master Plan and draft a financial strategy to implement the plan.
Ongoing Progress: A well-defined Street Master Plan has been
prepared and presented to the City Council. The Plan identifies
the current condition of city streets and recommends appropriate
improvements and maintenance that preserve the value and
structural integrity of the local transportation system. An
updated condition report is due in September. Formal adoption
of the Plan awaits Council identification of funding to address
the recommended remedial and preservative treatment of city
transportation system.
Establish departmental priorities and incorporate them into a six-year business plan for,
each department that includes forward looking budget and funding implications.
Goal Accomplished: The six year financial forecast now incorporates the projected expenses
related to departmental business plans.
Adopt a Uniform Development Code,that implements the Comprehensive Plan.
Goal Accomplished: UDC adopted in October 2007.
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The Budget for Fiscal Year 2009
Balanced Budget Adopted:
' One of the most important fiscal goals to pursue when operating a
4 _
governmental enterprise is the creation and maintenance of financial
„' reserves that may be relied upon over time to sustain critical public
- services. The 2009 budget reflects two notable transactions in this
s..:�.s
regard.
1. A 51,175,000 interfund loan to the Street Fund is
j _ necessary to forestall a deficit in the Street Fund which pays
I " ( for basic street maintenance services.
2. An additional $500,000 interfund loan to the Street Fund
is provided for in the proposed budget so that the Winter
I Reserve can be replenished after having been exhausted by
the expenses experienced during the heavy snows in January
- and February of 2008.
The 2009 budget is in balance; expenses have been paired with known or reasonably predictable
revenues. The budget is designed to maintain the 15 percent positive fund balance at year end
that provides for the city's cash flow needs without costly borrowing. In pursuit of fiscal
responsibility, special attention was given to limiting the growth in new programs and financial
commitments while City revenue and expenditure patterns further stabilize. This approach
allows available resources to be put toward sustaining services that are consistent with the City
Council's priorities for 2009 and beyond.
Department Achievements:
Each of the City's departments undertook an aggressive work program in 2008.
The budget document contains descriptions of their accomplishments for the year
and their goals for next year. I invite city residents to acquaint themselves with
the efforts made by municipal employees on your behalf. I leave to the I
department heads the pleasure of sharing their recent successes and goals for the
coming year.
One point six (1.6) new positions were included in the budget proposal as we strive to
address the demands of a city that has grown to 88,920 people.
Since incorporation,this City has taken a conservative approach to adding new staff. Spokane
Valley continues to have the lowest employee count of any Washington city over 50,000 in
population. (Please see the attached 2008 Work Force Comparison.) As we approach the new
fiscal year,the provision made for additional new employees is minimal at 1.6 fulltime
equivalent positions in the 2009 budget.
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Major Goal Statements for 2009:
The 2009 budget reflects the distribution of resources consistent with the Council's core services
priorities. The following goals represent just very broad areas of concentration important to the
well being of the community:
Continue monitoring wastewater issues, including governance of wastewater facilities, and
pursuit of the most efficient and economical methods to ensure the continuation of wastewater
discharges licenses.
Seek funding sources for City Center that builds upon the City's initial investment in a City
Hall to spur further private investment in the development of a mixed used City Center.
Identify performance measures for the Police Department and monitor progress in their
attainment.
Implement and evaluate regulations specified in the Sprague/Appleway Revitalization Plan as
adopted and amended by the City Council.
Evaluate the availability, costs and effects of private sector vendors performing winter road
maintenance for the City.
Complete records indexing and phase in a document imaging system City department by
City department with the goal of achieving city-wide implementation in 2010.
Acknowledgments:
In closing, it has been a pleasure to work with the Council and individual City departments to
accomplish the goals they established. I look forward to continued work with the City's team in
the coming year to deliver the services funded by citizens of Spokane Valley. I genuinely
appreciate the citizens of Spokane Valley, the City Council and individual staff members who
have made it possible for the City to successfully pursue a bright future. Everyone involved
continues to give generously of their time and energy during this period of heavy workloads and
program development; they have risen well to the many challenges facing a young City. Thanks
also for the patience and feedback from the many citizens who have shown an abiding interest in
the community or volunteered their time to improve the quality of life in Spokane Valley.
Respectfully,
David Mercier, City Manager
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CM' 01'9\ftlift,
.000 Mi!fr
11707 E Sprague Ave Suite 106 • Spokane Valley WA 99206
509.921,1 ♦ Fax: 509.921.1408 •cityhall®spokanevatiey.org
T0: David Mercier, City Manager and Members of Council
FROM: Ken Thompson,Finance & Administrative Services Director
DATE: .Tune 22, 2008
SUBJECT: About the Budget and the Budget Process
The budget includes the financial planning and legal authority to obligate public funds.
Additionally, the budget provides significant policy direction by the City Council to the staff
and community. As a result, the City Council, staff and public are involved in establishing the
budget for the City of Spokane Valley.
The budget provides four functions:
I. A Policy Document
The budget functions as a policy document in that the decisions made within the budget will.
reflect the general principles or plans that guide the actions taken for the future. As a policy
document,the budget makes specific attempts to link desired goals and policy direction to the
actual day-to-day activities of the City staff.
2. An Operational Guide
The budget of the City reflects its operation. Activities of each City function and organization
have been planned, debated, formalized, and described in the following sections. This process
will help to maintain an understanding of the various operations of the City and how they
relate to each other and to the attainment of the policy issues and goals of the City Council.
3. A Link with the General Public
The budget provides a unique opportunity to allow and encourage public review of City
operations. The budget describes the activities of the City, the reason or cause for those
activities,future implications, and the direct relationship to the citizenry.
4. A Legally Required Financial Planning Tool
The budget is a financial planning tool, which has been its most traditional use. In this light,
preparing and adopting a budget is a state law requirement of all cities as stated in Title 35A
of the Revised Code of Washington (RCW). The budget must be adopted as a balanced
budget and must be in place prior to the berg of the City's fiscal year. The budget is the
legal authority to expend public moneys and controls those expenditures by limiting the
amount of the appropriation at the fund level. The revenues of the City are estimated, along
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with available cash carry-forward, to indicate funds available. The budget takes into account
unforeseen contingencies and provides for the need for periodic adjustments.
Year 2009 Budget Process
The City of Spokane Valley operates on a calendar year basis. It utilizes an incremental
budgeting approach that assumes, for most functions of government, that the current year's
budget is indicative of the base required for the following year. Any increases are
incremental and based on need defined by the organization's budget policies, emerging issues,
Council goals, and available resources.
The formal budget planning begins in the spring with discussions between the City Manager
and City Council during a mid-year retreat. Following the retreat, the City Manager and the
Department Directors prepare the preliminary budget based upon the City Council priorities.
The City Council reviews the preliminary budget beginning in July.
In June, departments prepare requests for new staff, programs, or significant increases to their
current year budget that will address emerging issues and other operational needs. In their
requests, the departments identify the problem that they are trying to address, the
recommended solution, implementation plan, projected cost and expected outcomes. The
Finance Department and City Manager conduct an analysis of the departmental base budgets
and the revenue outlook for the coming year to determine the availability of funds for any
new initiatives. During May and June, the departments also develop their base budgets.
These budget requests are submitted to the Finance Department by the middle of May.
In early July, the City Manager reviews each department's budget requests and develops a
preliminary budget recommendation.
As mandated by RCW 35A.33.135, the first requirement is that the City Manager submit
estimated revenues and expenditures to the City Council on or before the first Monday in
October. The preliminary budget is presented to the City Council in late September or early
October. Public hearings are held to obtain taxpayers' comments, and revisions as applicable,
are made. The Council makes its adjustments to the preliminary budget and adopts by
ordinance a final balanced budget no later than December 31. The final operating budget as
adopted is published, distributed, and made available to the public during the first three
months of the following year.
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After the budget is adopted, the City enters a budget implementation and monitoring stage.
Throughout the year, expenditures are monitored by the Finance Department and department
directors to ensure that funds are within the approved budget. Finance provides financial
updates to the City Council to keep them current with the City's financial condition. Any
budget amendments made during the year are adopted by City Council ordinance.
The City Manager is authorized to transfer budgeted amounts within a fund; however, any
revisions that alter the total expenditures of a fund, or that affect the number of authorized
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Employee positions, salary ranges or other conditions of employment must be approved by
the City Council.
When the City Council determines that it is in the best interest of the City to increase or
decrease the appropriation for a particular fund, it may do so by ordinance approved by one
more than the majority after holding one public hearing.
Significant Changes to the 2009 Budget
A review of the 2009 preliminary budget reveals the following significant changes:
Revenues
1. The city property tax rate is expected to be near $1.53 per thousand dollars of
assessed value which would generate an additional $600,000. The assessed value
of Spokane Valley property is estimated to be $6.9 billion.
2. Sales Tax receipts for 2009 have been estimated at $19.38 Million, a reduction of
about$300,000 from 2007 receipts.
3. Gambling tax estimates have been reduced by $200,000 reflecting increased
competition from larger casinos in surrounding areas.
4. A slowing of real estate sales has reduced the Real Estate Excise Tax (about
$300,000) flowing to the city for capital purposes.
Expenditures
1. One new position has been proposed in the Finance Division to assist keeping the
accounting records current. A .4 planning/grant position in the Street fund has
been replaced with a full time Assistant Engineer.
2. $500,000 has been set aside to replenish the Winter Weather Reserve Fund which.
was depleted by severe weather in 2007-08. This transaction will be a loan to be
repaid by the Street fund to the General fund in future years.
3. Several capital street projects and improvements to the City's three swimming
pools required additional funding in 2008 when bids came in greater than
anticipated. These additional costs will come from capital funding revenues in
2009 and later years which reduces future resources for capital projects.
4. The most significant financial problem remains in the Street Operating Fund where
fuel tax receipts won't cover the cost of maintaining city streets. Additional
resources of$3.0+ million each year are needed. The 2009 street fund budget has
been balanced by using a one-time loan of$1.175 million from the General Fund.
12
5. Presentation hardware for the CenterPlace Great Room has been included at a cost
of$30,000.
6. Architect fees for the new city hall have been included in the amount of$100,000.
7. $400,000 has been budgeted for records management.
8. A $75,000 study has been budgeted to advise the City on a process and facility for
separating water from contaminants in street sweepings.
13
City of Spokane Valley
Selected Budget Policies
Department directors have primary responsibility for formulating budget proposals in line
with City Council and City Manager priority direction, and for implementing them once
they are approved.
The Finance Department is responsible for coordinating the overall preparation and
administration of the City's budget. This function is fulfilled in compliance with
applicable State of Washington statutes governing local government budgeting practices.
The Finance Department assists department staff in identifying budget problems,
formulating solutions and alternatives, and implementing any necessary corrective
actions.
Interfund charges will be based on recovery of costs associated with providing those
services.
Budget adjustments requiring City Council approval will occur through the ordinance
process at the fund level prior to fiscal year end.
The City's budget presentation will be directed at displaying the City's services plan in a
Council/constituent-friendly format.
The City will pursue ending fund balances for operating funds at a level of no less than
8% of revenue.
Beginning in 2010, short term debt shall not exceed 10% of revenues. No long term debt
will be incurred without identification of a revenue source to repay the debt. Long term
debt will be incurred for capital purposes only.
The City will maintain equipment replacement funds that will receive budgeted
contributions from the operating expenses of departments using the capital equipment in
an amount necessary to replace the equipment at the end of its useful life. Life cycle
assumptions and required contributions will be reviewed annually as part of the budget
process.
14
BASIS OF ACCOUNTING AND BUDGETING
Accounting
Accounting records for the City are maintained in accordance with methods prescribed
by the State Auditor under the authority of the Revised Code of Washington (RCW),
Chapter 43.09.20, and in compliance with generally accepted accounting principles as
set forth by the Governmental Accounting Standards Board.
Basis of Presentation - Fund Accounting
The accounts of the City of Spokane Valley are organized on the basis of funds, each of
which is considered a separate accounting entity. Each fund is accounted for with a
separate set of double-entry accounts that comprise its assets, liabilities, fund equity,
revenues and expenditures or expenses, as appropriate. The City's resources are
allocated to and accounted for in individual funds depending on their intended purpose.
The following are the fund types used by the City of Spokane Valley:
Governmental Fund Types
Governmental funds are used to account for activities typically associated with state
and local government operations. All governmental fund types are accounted for on a
spending or "financial flows" measurement focus, which means that typically only
current assets and current liabilities are included on related balance sheets. The
operating statements of governmental funds measure changes in financial position,
rather than net income. They present increases (revenues and other financing sources)
and decreases (expenditures and other financing uses) in net current assets. There are
four governmental fund types used by the City of Spokane Valley:
General Fund
This fund is the primary fund of the City of Spokane Valley. It accounts for all financial
resources except those required or elected to be accounted for in another fund.
Special Revenue Funds
These funds account for revenues that are legally restricted or designated to finance
particular activities of the City of Spokane Valley. Special Revenue funds include the
Street Fund, Arterial Street Fund, Trails & Paths Fund, Hotel/Motel Fund, CenterPlace
Operating Reserve Fund, Service Level Reserve Fund, Civic Facilities Reserve Fund,
and Winter Weather Reserve Fund.
Debt Service Funds
These funds account for financial resources which are designated for the retirement of
debt. Debt Service funds are comprised of the Debt Service LTGO 03.
Capital Project Funds
15
These funds account for financial resources, which are designated for the acquisition or
construction of general government capital projects. Capital Project Funds include the
Capital Project Fund, Special Capital Projects Fund, Streets Capital Projects Fund,
CDBG Fund, Capital Grants Fund, Barker Bridge Federal Grant Fund, and Parks
Capital Projects Fund.
Proprietary Fund Types
Proprietary funds are used to account for activities similar to those found in the
private sector where the intent of the governing body is to finance the full cost of
providing services, including depreciation, which based on the commercial model
uses a flow of economic resources approach. Under this approach, the operating
statements for the proprietary funds focus on a measurement of net income
(revenues and expenses) and both current and non-current assets and liabilities are
reported on related balance sheets. Their reported fund equity (net total assets) is
segregated into contributed capital and retained earnings components. As described
below, there are two generic fund types in this category:
Enterprise Funds
These funds account for operations that provide goods or services to the general
public and are supported primarily by user charges. The Stormwater Management
Fund is included in this group of funds.
Internal Service Funds
These funds account for operations that provide goods or services to other
departments or funds of the City. The Equipment Rental and Replacement Fund and
Risk Management Fund are included in this group of funds.
Basis of Accounting
Basis of accounting refers to when revenues and expenditures are recognized in the
accounts and reported in the financial statements. The City of Spokane Valley uses
a modified accrual basis of accounting. Modified accrual recognizes revenues when
they become both measurable and available to finance expenditures of the current
period. The basis of accounting for enterprise and internal service funds is full
accrual. The appropriate basis is used throughout the budgeting, accounting, and
reporting processes. Full accrual is a method of accounting that matches revenues
and expenses with the period to which they relate, rather than focusing on actual
cash flows.
In this method, for example, an asset is depreciated as it is "used up," and the
expense is recognized in periodic increments, rather than assuming the asset holds
its value until it is actually disposed of. However, since the focus of budgeting is on
the revenues and expenditure accounts, depreciation and amortization are not
considered budgetary accounts, and are excluded from the budgeting system.
16
Budgets and Bud etary Accounting
Annual appropriated budgets are adopted for all funds. These funds are budgeted on
the modified cash basis of accounting. The financial statements include budgetary
comparisons for those funds.
Budgets are adopted at the fund level that constitutes the legal authority for
expenditures. Annual appropriations for all funds lapse at the fiscal period end.
17
EXPLANATION OF REVENUE SOURCES
GENERAL FUND REVENUES:
Property Tax Revenue
Property taxes play an essential role in the finances of the municipal budget. State law limits the
City to a $3.60 levy per $1,000 assessed valuation, deducting from there the levy of$1.50 by the
Spokane County Fire Districts #1 and #8, along with deducting $0.50 for library levies, which
leaves the City with the authority to levy $1.60 for its own purposes. The levy amount must be
established by ordinance by November 30th prior to the levy year.
Local Retail Sales and Use Tax
The local retail sales and use tax is comprised of two separate .5% options with the County
receiving 15% of each .5%. After deducting .01% as a County administrative fee, the City's
effective rate is .84%.
Local Criminal Justice Sales Tax
Local Sales Tax for Criminal Justice funding is to be used solely for criminal justice purposes,
such as the City's law enforcement contract. This tax is authorized at 1/10 of 1% of retail sales
transacted in the County. Of the total amount collected, the State distributes 10% to the County,
with the remainder being distributed by population to the cities and the unincorporated areas of
the County. Beginning in 2005, an additional .1% voter approved increase in sales tax was
devoted to public safety purposes.
Gambling Tax Revenues
Gambling tax revenues must be spent primarily on law enforcement purposes pertaining to
gambling. Funds remaining after necessary expenditures for such enforcement purposes may be
used for any general government purpose.
Gambling taxes are to be paid quarterly to the City, no later than the last day of January, April,
July and October. The City imposes a tax on the following forms of gambling at the following
rates: Bingo (5% gross, less prizes); Raffles (5% gross, less prizes); Games (2% gross, less
prizes); Card playing (10% gross).
Leasehold Excise Tax
Taxes on property owned by state or local governments and leased to private parties (City's
share). •
Franchise Fees
Cable TV is the only franchise fee levied in the City at a rate of 5% of gross revenues. This is a
fee levied on private utilities for the right to use city streets, alleys, and other public properties.
18
State-Shared Revenues
State-shared revenues are received for liquor sales, and motor vehicle excise taxes including
travel trailer and camper excise tax. These taxes are collected by the State of Washington and
shared with local governments based on population. State-shared revenues are distributed on
either a monthly or quarterly basis, although not all quarterly revenues are distributed in the same
month of the quarter.
The 2008 population figure used in the 2009 Preliminary Budget is 88,920 as determined by the
Office of Financial Management for Washington State. This figure is important when
determining distribution of State shared revenues on a per capita basis.
Liquor Board Profits and Liquor Excise Tax
Cities receive a share of both liquor board profits and liquor excise tax receipts. The profits are
distributed on the last day of March, June, September, and December. The excise portion is
distributed on the last day of January, April, July, and October. To be eligible to receive these
revenues, a city must devote at least two percent of the distribution to support an approved
alcoholism or drug addiction program.
Service Revenues
Fees are charged for services rendered by the City of Spokane Valley. Most of the fees in the
General Fund are construction inspections and permits related to services such as planning,
zoning and building.
Fines and Forfeitures
Fines and penalties are collected as a result of Municipal Court rulings and other miscellaneous
rule infractions. All court fines and penalties are shared with the State and the City, on average,
keeps less than 50%of the amount collected.
Recreation Program Fees
• The Parks and Recreation Department charges fees for selected recreation programs. These fees
offset some of the costs related to providing the program.
CenterPlace Fees
The Parks and Recreation Department charges fees for use of CenterPlace. Uses include
regional meetings, weddings, receptions and banquets. Rental rooms include classrooms, the
great room and dining rooms.
Investment Interest
The City earns investment interest on sales tax,property tax, and fund investments.
19
OTHER FUND REVENUES:
STREET FUND:
Motor Vehicle Fuel Excise Tax (gas tax)
The City receives gas tax based on population. Gas tax must be spent on streets. The City
expects to receive $23.40 per capita in motor vehicle fuel excise tax (gas tax) in 2009. The gas
tax has increased each year for several years. However, the higher cost of gasoline has resulted
in users cutting back on the amount they buy which ultimately reduces the tax received by the
City.
ARTERIAL STREET FUND:
Motor Vehicle Fuel Excise Tax (gas tax)
All Motor Vehicle Fuel Excise Tax is now directed to the Street Fund. The only new revenue for
the Arterial Street Fund will be small amounts of interest income earned from the balance
existing in this Fund.
TRAILS &PATH FUND:
A small percentage of the City's gas tax must be set aside for capital expenditures on trails and
paths. This money will likely accumulate for several years until adequate dollars are available
for a project.
HOTEL/MOTEL FUND:
This fund receives all revenue resulting from the Hotel/Motel Tax levied upon charges made for
the furnishing of lodging by a hotel, rooming house, tourist court, motel, trailer camp and other
transient accommodations in the City. The tax rate is 2 percent of the selling price or charge
made for the lodging. It is collected and administered by the Washington State Department of
Revenue. State law requires that these taxes be credited to a special fund with limitations on use,
principally to generate tourism/convention activities that bring new visitors to our area, as
prescribed by RCW 67.28.310.
DEBT SERVICE FUND—LTGO 03:
The Public Facilities District will provide funding for the debt service on CenterPlace Bonds.
The City's Capital Projects and Special Capital Projects Funds will provide funding for the debt
service on street bonds.
CAPITAL PROJECTS FUND:
Under Washington State Law, RCW 82.46.010, the City is allowed to impose an excise tax on
each sale of real property at the rate of one-quarter of one percent of the selling price.
•
20
The revenue generated is to be used for financing capital projects as specified in the capital
facilities plan under the Growth Management Act.
SPECIAL CAPITAL PROJECTS FUND:
Under Washington State Law, RCW 82.46.010, the City is allowed to impose an additional
excise tax on each sale of real property at the rate of one-quarter of one percent of the selling
price. The revenue generated is to be used for financing public works capital projects as
specified in the capital facilities plan under the Growth Management Act.
INTERFUND TRANSFERS:
Many funds receive their revenues from other funds in the form of an interfund transfer. These
transfers may represent payments for service, an operating transfer, or a concentration of
revenues for a specific project. The following funds receive transfers from other funds.
General Fund is budgeted to receive transfers from the Street. Fund, Stormwater
Management Fund, and the Hotel/Motel Fund of $25,000, $15,000 and $90,000,
respectively.
Street Fund is budgeted to receive a loan from the General Fund of$1,175,000.
Winter Weather Reserve fund is budgeted to receive a $500,000 loan from the General
Fund
Trails & Paths Fund is budgeted to receive a transfer from the Street Fund in the amount
of$8,000.
Street Capital Projects Fund (303) is budgeted to receive transfers from Arterial Street
Fund(102) of$591,000, Stormwater Management Fund of$200,000, and Special. Capital
Projects Fund(302) of$2,875,000.
Debt Service Fund is budgeted to receive transfers from the Capital Projects Fund and the
Special Capital Projects Fund of$105,000 each.
Streets Capital Projects fund. (303) is budgeted to receive a transfer from the Capital
projects fund (301) of$3,956,000.
The Capital Grants Fund. (307) will receive a transfer from the Capital. Projects Fund
(301) of$475,000.
Parks Capital Fund(309) will.receive $600,000 from the Capital Projects fund (301).
Risk Management Fund is budgeted to receive $230,000 from the General Fund for
employment security payments and City insurance premiums.
21
STORMWATER MANAGEMENT FEE:
This fee is imposed upon every developed parcel of property within the City and is an annual
charge of $21.00 for each single family unit and $21.00 per 3,160 square feet of impervious
surface for all other properties. These charges are uniform for the same class of customers and
service facilities. These fees are estimated to be $1,600,000 for 2009.
22
2009 BUDGET
Major Revenue Assumptions
1. The 2008 population figure used in the 2009 Preliminary Budget is 88,920 as determined
by the Office of Financial Management for the State of Washington. This figure is
important when determining distribution of State shared revenues on a per capita basis.
2. The 2009 estimated assessed valuation (AV) is $7.0 billion. The City's actual assessed
value will be assigned by the Spokane County Assessor.
3. Property taxes are levied based on assessed value and the City's authorized levy rate. A
rate of $1.50 per thousand dollars of assessed value is anticipated. The City expects to
collect 95% of taxes levied in 2009 realizing the remaining 5% will be collected in the
following years.
4. Franchise fees and business registrations are based on projected fees in 2008.
5. Liquor excise taxes and liquor profits are based upon estimates from the Municipal
Research and Services Center(MRSC).
6. Fines & Forfeits are based on projected collections in 2008.
7. Building permit and land use fees are estimated by the City of Spokane Valley, based on
expected 2008 collections.
8. Real estate excise taxes are based on projected collections by the City in 2008.
9. Gas tax revenues are based on estimates by the City of Spokane Valley.
10. The Stormwater Management fee is based on an Equivalent Residential Unit (ERU) rate of
$21.
23
2009 BUDGET
Major Expenditure Assumptions
1. Service levels are the same or greater than provided in 2008.
2. Positions and salary ranges are based on the City's compensation and classification plan.
3. Benefit amounts are based on the employee benefits plan.
4. The contract costs for public safety, park maintenance, aquatics and street maintenance are
based on estimates by City staff.
5. State required retirement (PERS) increases have been included.
24
City of Spokane Valley
2009 Budget Summary
Estimated Beg. Anticipated
Fund Fund Balance Revenues EpenIitu__re_s_ Fund Balance
001 General Fund $ 12,116,644 $ 37,172,311 $ 49,288,955 $ 13,224,561
101 Street Fund 1,542,000 5,850,000 7,392,000 3,228,404
102 Arterial Street Fund 581,000 10,000 591,000 200,000
103 Trails&Paths Fund 34,000 9,000 43,000 43,000
105 Hotel/Motel Fund 80,000 520,000 600,000 100,000
120 CenterPlace Operating Reserve Fund 330,000 10,000 340,000 340,000
121 Service Level Stabilization Fund 5,300,000 100,000 5,400,000 5,400,000
122 Winter Weather Reserve Fund - 500,000 500,000 -
123 City Facilities Repair&Replacement 355,000 412,000 767,000 767,000
204 Debt Service LTGO 03 - 650,000 650,000 -
301 Capital Projects Fund 4,948,000 1,000,000 5,948,000 1,000,000
302 Special Capital Projects 1,880,000 1,100,000 2,980,000 1,000,000
303 Street Capital Projects - 16,725,000 16,725,000 -
304 Mirabeau Point Capital Projects Fund 360,000 10,000 370,000 370,000
306 CD Block Grant Fund - 300,000 300,000 -
307 Capital Grants Fund - 1,573,000 1,573,000 -
308 Barker Bridge Federal Fund - 5,977,000 5,977,000 -
309 Parks Capital Projects Fund 550,000 670,000 1,220,000 -
310 Civic Building Capital Projects Fund 5,800,000 - 5,800,000 5,600,000
402 Stormwater Management 1,800,000 1,640,000 3,440,000 1,357,000
501 Equipment Rental&Replacement Fund 700,000 80,000 780,000 750,000
502 Risk Management Fund 30,000 200,000 230,000 20,000
$ 36,406,644 $ 74,508,311 $ 110,914,955 $ 33,399,965
$ 36,406,644
Total Resources $ 110,914,955
The City budgets all resources of each fund. It is recognized that all resources will not be spent.
* This column is staff's best estimate of the fund balance at year end.
25
City of Spokane Valley
2009 Budget
Resources by Type
General Fund
Beginning Balance $ 12,116,644
Property Tax 10,675,000
Sales Tax 19,380,000
Gambling Tax 525,000
Franchise Fees/Business Registration 964,550
State Shared Revenues 1,257,550
Service Revenues 1,965,000
Fines and Forfeitures 1,300,000
Recreation Program Fees 512,070
Miscellaneous & Investment Interest 418,241
Transfers 174,900
Total General Fund 49,288,955
Other Funds
101 Street Fund 7,392,000
102 Arterial Street Fund 591,000
103 Trails & Paths Fund 43,000
105 Hotel/Motel Fund 600,000
120 CenterPlace Operating Reserve Fund 340,000
121 Service Level Reserve Fund 5,400,000
122 Winter Weather Reserve Fund 500,000
123 City Facilities Repair & Replacement 767,000
204 Debt Service LTGO 03 650,000
301 Capital Projects Fund 5,948,000
302 Special Capital Projects Fund 2,980,000
303 Street Capitial Projects Fund 16,725,000
304 Mirabeau Point Project Fund 370,000
306 CDBG Fund Revenues 300,000
307 Capital Grants Fund 1,573,000
308 Barker Bridge - Federal Grant Fund 5,977,000
309 Parks Capital Fund 1,220,000
310 Civic Building Capital Fund 5,800,000
402 Stormwater Management Fund 3,440,000
501 Equipment Rental & Replacement Fund 780,000
502 Risk Management Fund 230,000
Total Other Funds 61,626,000
Total All Funds $ 110,914,955
•
26
City of Spokane Valley
2009 General Fund Revenue Sources
$49,288,955
Recreation Program Fees
1.4% Miscellaneous&Investment Interest
1.1%
Fines and Forfeitures Transfers
Service Revenues 0.5%
53% 3.5% 0.5!°
IP
"40 Property Tax
State Shared Revenues 28.7%
3.4%
Franchise Fees
2.1%
Gambling Tax 1\
1.4%
Sales Tax
52.1%
27
City of Spokane Valley
2009 Estimated City Resources
$110,914,955
General Fund
55.8% Street Fund
4.9%
Other Misc.
Funds
1.1%
Internal _
Service
Funds s Debt Service
0.5% Fund
1.0%
Stormwater
Management
Fund
2.7%
Capital Project
Funds
33.9%
28
City of Spokane Valley
2009 Budget
Detail Revenues by Type
2007 2008 Amended 2009 Proposed
General Fund Revenues Actual Budget Budget
Beginning Fund Balance $ 8,706,611 $ 5,167,000 $ 12,116,644
Property Tax
Property Tax $ 9,344,010 $ 10,350,000 $ 10,500,000
Property Tax-Delinquent 178,347 146,500 175,000
9,522,358 10,496,500 10,675,000
Sales Taxes
Sales Tax 17,437,467 17,115,800 17,860,000
Sales Tax-Criminal Justice 1,437,096 1,300,000 920,000
Sales Tax-Public Safety 798,078 750,000 600,000
19,672,640 19,165,800 19,380,000
Gambling Taxes
Punch Boards&Pull Tabs 62,998 110,000 60,000
Amusement Games 2,003 10,000 2,000
Card Games 771,403 600,000 463,000
836,404 720,000 525,000
Licenses&Permits
Business Licenses 76,361 54,000 60,000
Franchise Fees 866,956 799,450 904,550
943,317 853,450 964,550
State Shared Revenues
MVET Criminal Justice-Population 17,435 15,550 11,100
Criminal Justice Area#1 - - -
Criminal Justice Area#2 - - -
Criminal Justice Area#3 - - -
Criminal Justice Area#4 117,176 106,000 101,450
Criminal Justice Special Programs 67,848 60,000 60,000
DUI-Cities 20,551 14,000 35,000
Liquor Board Excise Tax 403,820 375,000 400,000
Liquor Board Profits 636,428 600,000 650,000
CTED Grant - 150,000
Work Study Reimbursement 8148 - -
1,271,406 1,320,550 1,257,550
•Service Revenues
Building Permits 1,268,945 1,109,000 1,200,000
Plumbing Permits 53,693 72,000 53,000
Grading Permits 3,936 5,000 7,000
Mechanical Permits 97,486 99,000 99,000
Demolition Permits 4,285 5,000 5,000
Misc.Permits&Fees 120,057 85,000 55,000
Plans Check Fees 297,856 250,000 250,000
Planning Fees 331,414 340,000 296,000
2,177,671 1,965,000 1,965,000
Fines and Forfeitures
Fines&Forfeits-Traffic 580,456 550,000 550,000
Other Criminal Non-Traffic Fines 765,768 750,000 750,000
1,346,224 1,300,000 1,300,000
Recreation Program Charges
Activity Fees(To use a recreational facility) 408,259 355,000 457,070
Program Fees(To participate in a program) 50,064 32,200 55,000
Other 38,798 119,800 130,000
497,121 507,000 512,070
Miscellaneous
Investment Interest 480,896 312,300 300,000
Sales Tax Interest 79,007 65,000 40,441
Property Tax Interest 29,353 29,000 25,000
Miscellaneous Revenue 98,305 7,800 52,800
687,561 414,100 418,241
Transfers
Transfer from Street Fund-Overhead 59,300 60,000 25,000
Transfer from Stormwater 15,000 15,000 15,000
Transfer from Street Fund-Membership - - 44,900
Transfer from Hotel/Motel-CenterPlace - 90,000 90,000
74,300 165,000 174,900
Total General Fund Revenue $ 37,029,001 $ 36,907,400 $ 37,172,311
Total General Fund Revenue and
Beginning Fund Balance $ 45,735,612 $ 42,074,400 $ 49,288,955
29
City of Spokane Valley
2009 Budget
Detail Revenues by Type
2007 2008 Amended 2009 Proposed
Other Fund Revenues Actual Budget Budget
101 Street Fund
Beginning Fund Balance $ - $ 3,677,972 $ 1,542,000
Property Taxes 2,280 10,000 -
Motor Fuel(Gas)Tax 2,099,519 2,150,000 2,050,000
Investment Interest 236,643 85,000 125,000
Loan from General Fund 900,000 - 1,175,000
Utility Tax - - 2,500,000
Insurance Premiums&Recoveries 25,087 - -
Miscellaneous Revenue • 15,858 - -
3,279,386 5,922,972 7,392,000
102 Arterial Street Fund
Beginning Fund Balance - 850,000 581,000
Contributions-Development&Planning 19,400 - -
Investment Interest 45,111 - 10,000
Improvements to Arterials - - -
. Transfer from CDBG Fund - - -
64,511 850,000 591,000
103 Trails&Paths Fund
Beginning Fund Balance - 25,000 34,000
Motor Fuel(Gas)Tax 8,147 - -
Investment Interest 1,036 - 1,000
Transfer from Street Fund - 5,000 8,000
9,183 30,000 43,000
105 Hotel/Motel Fund
Beginning Fund Balance - 260,000 80,000
Hotel/Motel Tax 461,578 400,000 512,000
Investment Interest 24,786 8,000 8,000
486,365 668,000 600,000
120 CenterPlace Operating Reserve
Beginning Fund Balance - 325,000 330,000
Interfund Transfer - - -
Investment Interest 17,269 10,000 10,000
17,269 335,000 340,000
121 Service Level Stabilization Reserve
• Beginning Fund Balance - 5,200,000 5,300,000
Transfer from General Fund 361,000 - -
Investment Interest 261,878 200,000 100,000
622,878 5,400,000 5,400,000
122 Winter Weather Reserve
Beginning Fund Balance - 540,000 -
Interfund Transfer-Loan - - 500,000
Investment Interest 28,636 20,000 -
28,636 560,000 500,000
123 City Facilities Repair&Replacement
Beginning Fund Balance - - 355,000
Investment Interest 4,257 - 5,000
Interfund Transfer 397,000 397,000 407,000
401,257 397,000 767,000
30
City of Spokane Valley
2009 Budget
Detail Revenues by Type
2007 2008 Amended 2009 Proposed
Other Fund Revenues Actual Budget Budget
204 Debt Service-LTGO 03
Beginning Fund Balance - - -
Facilities District Revenue 409,545 414,000 440,000
Debt Service Transfer from Capital Projects - - -
Transfer from Special Capital Projects 93,245 - -
and Special Capital Projects 93,245 186,000 210,000
596,035 . 600,000 650,000
•
301 Capital Projects Fund
Beginning Fund Balance - 3,300,000 4,948,000
REET 1 -1st.25 Percent 1,300,966 1,000,000 1,000,000
Investment Interest 213,937 120,000 -
1,514,902 4,420,000 5,948,000
302 Special Capital Projects Fund
Beginning Fund Balance - 3,300,000 1,880,000
REET 2-2nd.25 Percent 1,288,716 1,000,000 1,000,000
Investment Interest 226,705 120,000 100,000
1,515,420 4,420,000 2,980,000
303 Street Capital Projects
Beginning Fund Balance - - -
Developer Contributions 33,621 - -
Grant Proceeds 417,455 3,450,023 8,803,000
Transfer from Block Grant 161,028 - 300,000
Transfer from Capital Projects Fund 462,511 1,627,000 3,956,000
Transfer from General Fund - 50,000 -
Transfer from Arterial Street Fund - - 591,000
Transfer from Stormwater Management Fund - 200,000 200,000
Miscellaneous Revenue 6,838 - -
Transfer from Special Capital Projects - 2,027,000 2,875,000
1,081,453 7,354,023 16,725,000
304 Mirabeau Project
Beginning Fund Balance - 414,000 360,000
Investment Interest 19,097 40,000 10,000
Donations - - -
Insurance Recoveries - - -
Miscellaneous Revenue - - -
19,097 454,000 370,000
306 CD Block Grant Fund
Beginning Fund Balance - 245,000 -
CDBG Grant Proceeds - - 300,000
Transfer from Street Bond Fund - - -
Investment Interest - - -
245,000 300,000
307 Capital Grants Fund
Beginning Fund Balance - - -
Capital Grant Proceeds 202,528 2,876,000 1,098,000
Transfer from Street Bond Fund - - -
Transfers from Arterial Street Fund 230,019 - -
Transfers from Special Capital Projects Fund - 2,000,000 -
Transfers from Capital Projects Fund - 6,471,000 475,000
• Miscellaneous Revenue 1,200 - -
433,748 11,347,000 1,573,000
31
City of Spokane Valley
2009 Budget
Detail Revenues by Type
2007 2008 Amended 2009 Proposed
Other Fund Revenues Actual Budget Budget
308 Barker Bridge Reconstruction-Fed Grant
Federal Grant Proceeds 355,428 5,562,800 5,165,000
Transfer from Capital Projects Fund - 300,000 812,000
355,428 5,862,800 5,977,000
309 Parks Capital Proiects
Beginning Balance - 3,000,000 550,000
Investment Interest 53,555 40,000 -
State Rec&Conservation Grant Rev 248,910 - -
. Parks Grant - 800,000 -
Contribution from Spokane County 148,391 - -
Transfer from the Capital Projects Fund - 400,000 600,000
Transfer from the General Fund 410,000 20,000 70,000
860,856 4,260,000 1,220,000
310 Civic Facilities Capital Projects
Beginning Balance - 5,055,000 5,800,000
Investment Interest 234,106 30,000 -
Transfer from General Fund 3,779,000 - -
4,013,106 5,085,000 5,800,000•
402 Stormwater Management Fund
Beginning Fund Balance - 1,500,000 1,800,000
Spokane County Reimbursment 25,000 - -
Stormwater Management Fee 1,660,038 1,600,000 1,600,000
Investment Interest 80,568 60,000 40,000
1,765,606 3,160,000 3,440,000
501 Equipment Rental&Replacement Fund
Beginning Fund Balance - 700,000 700,000
Investment Interest 2,612 29,753 30,000
Transfer from General Fund - 39,661 50,000
• Transfer from Street&Stormwater fund - 10,586 -
Vehicle Purchase Transfers - - -
2,612 780,000 780,000
502 Risk Management Fund
Beginning Fund Balance - 15,000 30,000
Investment Interest 810 - -
Employment Security Transfers - 7,100 8,000
Transfer from General Fund 176,903 195,000 192,000
177,713 217,100 230,000
Total Revenue&Beginning Fund Balance 17,245,461 62,367,895 61,626,000
All Other Funds
•
Total Revenues $ 54,274,461 $ 99,275,295 $ 110,914,955
•
32
City of Spokane Valley
2009 Budget
Expenditures by Department
General Fund
Legislative Branch $ 330,900
Legislative& Executive Services 1,033,321
Public Safety 20,841,084
Operations&Administrative
Deputy City Manager 661,420
Finance 878,437
Human Resources 236,285
Public Works 817,068
Planning&Community Development
Admin 331,284
Planning 1,062,143
Building 1,325,213
Development Engineering 870,199
Library 20,000
Parks& Recreation
Administration&Maintenance 956,933
Recreation 232,187
Aquatics 403,616
Senior Center 94,194
CenterPlace 1,125,110
General Government 18,069,561
Total General Fund 49,288,955
Other Funds
101 Street Fund 7,392,000
102 Arterial Street Fund 591,000
103 Trails and Paths Fund 43,000
105 Hotel/Motel Fund 600,000
120 CenterPlace Operating Reserve Fund 340,000
121 Service Level Stablization Fund 5,400,000
122 Winter Weather Reserve Fund 500,000
123 Civic Facility Replacement Fund 767,000
204 Debt Service- LTGO 03 650,000
301 Capital Projects Fund 5,948,000
302 Special Capital Projects Fund 2,980,000
303 Street Capitial Projects Fund 16,725,000
304 Mirabeau Point Capital Projects Fund 370,000
306 CD Block Grant Fund 300,000
307 Capital Grants Fund 1,573,000
308 Barker Bridge-Federal Grant Fund 5,977,000
309 Parks Capital Projects Fund 1,220,000
310 Civic Buildings Capital Projects Fund 5,800,000
402 Stormwater Management Fund 3,440,000
sot Equipment Rental&Replacement 780,000
502 Risk Management Fund 230,000
Total All Funds $ 110,914,955
33
City of Spokane Valley
•
2009 Budget
General Fund Expenditures by Department by Type
Wages& Capital
Benefits Supplies Services Intergovernmental Interfund Expenditures Total
General Fund
Legislative Branch $ 126,978 $ 19,000 $ 184,922 $ - $ - $ - $ 330,900
Legislative&Executive 891,331 18,600 123,390 - - - 1,033,321
Public Safety - - - 20,841,084 - - 20,841,084
Operations&Administrative
Deputy City Manager 579,020 5,700 76,700 - - - 661,420
Finance 833,937 7,000 37,500 - - - 878,437
Human Resources 162,985 3,500 69,800 - - - 236,285
Public Works 626,765 46,308 140,875 - 3,120 - 817,068
Planning&Community Development
Admin 298,924 4,160 13,200 15,000 - - 331,284
Planning 754,093 12,050 221,000 75,000 - - 1,062,143
Building 1,059,588 28,675 96,950 65,000 - 75,000 1,325,213
Development Engineering 661,299 8,800 155,100 45,000 - - 870,199
Library - - 20,000 - - - 20,000
Parks&Recreation
Parks Administration 178,212 54,540 714,181 10,000 - - 956,933
Recreation 143,908 9,940 78,339 - - - 232,187
Aquatics - - 403,616 - - - 403,616
Senior Center 70,989 6,650 16,555 - - - 94,194
CenterPlace 355,641 76,293 303,176 - 324,000 66,000 1,125,110
General Government - 67,000 1,572,000 328,000 15,952,561 150,000 18,069,561
Total General Fund $ 6,743,670 $ 368,216 $ 4,227,304 $ 21,379,084 $ 16 279,681 $ 291,000 $ 49,288,955
•
•
34
City of Spokane Valley
2009 General Fund Expenditures by Dept
49,288,955
Legislative & Executive
Legislative Branch Services
0.8% 2.8%
General Government
16.3%
Public Safety
57.9%
Parks & Recreation
6.6%
Planning & Community Operations & Administrative
Development Services
7.3% Public Works 4.7%
3.6%
35
City of Spokane Valley
2009 General Fund Expenditures by Type
$49,288,955
Interfund Payments
7.7%
Capital Outlay
0.7%
7
Wages & Benefits
16.9%
Supplies
1.0%
Services
14.6%
Intergovernmental
Payments
59.0%
36
Fund:001 General Fund Spokane Valley
Dept: 011 Legislative Branch 2009 Budget
011 -Legislative Branch
This department accounts for the cost of providing effective elected representation
of the citizenry in the governing body. The Council makes policy decisions for the
City and is accountable to Spokane Valley citizens by making decisions regarding
how resources are allocated, the appropriate levels of service, and establishing
goals and policies for the organization.
Accomplishments for 2008
• Continue monitoring wastewater issues , including governance of wastewater facilities,
and pursuit of the most efficient and economical methods to ensure the continuation
of wastewater discharges licenses.
Goal Accomplished: Council and staff collaborated with dischargers, environmentalists and
regulatory agencies. A Mitigation Implementation Plan (MIP)associated with an acceptable
Total Maximum Daily Load ruling was accepted by the Washington Department of Ecology.
Department of Ecology has renewed a public comment period on their proposal prior to
issuance of a discharge permit. Meanwhile, City staff participates on the
Design/Build/Operate vendor selection committee.
• Refined initial departments Six-Year Strategic Financial Plan , in order to identify and
incorporate fiscal impacts into a strategic financial plan.
Goal Accomplished:The six-year financial forecast now incorporates the projected expenses
related to departmental business plans.
• Formulated a Six-Year Strategic Financial Plan that forecasts expected revenues and
expenses; incorporates the cost elements of departmental business plans; identified fiscal
constraints; and, proposed formulas for Council consideration that institute sustainable
budget-balancing approaches and itemizes necessary service reductions or revenue increase
or combinations thereof.
Ongoing Progress: The City Council has engaged in a transportation funding Strengths,
Weaknesses, Opportunities and Threats(SWOT)assessment, a gap analysis,a six-year
goal setting exercise, and prioritization of funding options.
• Initiated implementation of the sub-area plan for the Sprague/Appleway revitalization.
Implementation efforts will begin once the sub-area plan is adopted by Council in September.
• Adopted area-wide rezoning proposals consistent with the Comprehensive Plan
that reflected appropriate adjustments in zoning designations.
• Identify and adopt future annexation areas.
Goal established on June 14;work to commence in the fall.
• Perform an inventory analysis that will facilitate development of a Shoreline Master
Program in 2010.
Goal established on June 14;work to commence in the fall.
37
Fund:001 General Fund Spokane Valley
Dept: 011 Legislative Branch 2009 Budget
011 -Legislative Branch
Goals for 2009
• Continue monitoring wastewater issues, including governance of wastewater facilities,
and pursuit of the most efficient and economical methods to ensure the continuation
of wastewater discharges licenses.
• Seek funding sources for City Center that builds upon the City's initial investment in a
City Hall to spur further private investment in the development of a mixed used City Center.
• Identify performance measures for the Police Department and monitor progress
in their attainment.
• Implement and evaluate regulations specified in the Sprague/Appleway Revitalization Plan
as adopted and amended by the City Council.
• Evaluate the availability, costs and effects of private sector vendors performing winter road
maintenance for the City.
• Complete records indexing and phase in a document imaging system City department
by City department with the goal of achieving city-wide implementation in 2010.
Budget Summary
2008
2007 Amended 2009
Actual Budget Budget
Personnel- FTE Equivalents
Mayor . 1.0 1.0 1.0
Council 6_0 6_0 6_0
Total FTEs 7.0 7.0 7.0
Budget Detail
Salaries, Wages, & Benefits $ 119,270 $ 124,630 $ 126,978
Supplies 10,624 21,000 19,000
Services& Charges 99,247 174,361 184,922
Interfund Charges - - -
Total Legislative Branch $ 229,142 $ 319,991 $ 330,900
38
•
•
Fund:001 General Fund Spokane Valley
Dept: 013 Executive&Legislative Support 2009 Budget
013-Executive&Legislative Support
This department is accountable to the City Council for the operational results of the
organization, effective support of elected officials in achieving their goals;fulfillment
of the statutory requirements of the City Manager, implementation of City Council
policies,and provision of a communication linkage between citizens,the City Council,
City departments, and other government agencies.
Accomplishments for 2008
•Continue monitoring wastewater issues,including governance of wastewater facilities,
and pursuit of the most efficient and economical methods to ensure the continuation
of wastewater discharges licenses.
Goal Accomplished:Council and staff collaborated with dischargers,environmentalists and
regulatory agencies. A Mitigation Implementation Plan(MIP)associated with an acceptable
Total Maximum Daily Load ruling was accepted by the Washington Department of Ecology.
Department of Ecology has renewed a public comment period on their proposal prior to
issuance of a discharge permit. Meanwhile,City staff participates on the
Design/Build/Operate vendor selection committee.
• Refined initial departments Six-Year Strategic Financial Plan,in order to identify and
incorporate fiscal impacts into a strategic financial plan.
Goal Accomplished:The six-year financial forecast now incorporates the projected expenses
related to departmental business plans.
• Formulated a Six-Year Strategic Financial Plan that forecasts expected revenues and
expenses; incorporates the cost elements of departmental business plans; identified fiscal
constraints;and, proposed formulas for Council consideration that institute sustainable
budget-balancing approaches and itemizes necessary service reductions or revenue increase
or combinations thereof.
Ongoing Progress: The City Council has engaged in a transportation funding Strengths,
Weaknesses,Opportunities and Threats(SWOT)assessment,a gap analysis,a six-year
goal setting exercise,and prioritization of funding options.
• Initiated implementation of the sub-area plan for the Sprague/Appleway revitalization.
Implementation efforts will begin once the sub-area plan is adopted by Council in September.
•Adopted area-wide rezoning proposals consistent with the Comprehensive Plan
that reflected appropriate adjustments in zoning designations.
• Identify and adopt future annexation areas.
Goal established on June 14;work to commence in the fall.
• Perform an inventory analysis that will facilitate development of a Shoreline Master
Program in 2010.
Goal established on June 14;work to commence in the fall.
•
39
•
Fund:001 General Fund Spokane Valley
Dept: 013 Executive&Legislative Support 2009 Budget
013-Executive&Legislative Support
Goals for 2009
•Continue monitoring wastewater issues,including governance of wastewater facilities,
and pursuit of the most efficient and economical methods to ensure the continuation
of wastewater discharges licenses.
•
•Seek funding sources for City Center that builds upon the City's initial investment in a
City Hall to spur further private investment in the development of a mixed used City Center.
•Identify performance measures for the Police Department and monitor progress
in their attainment.
•Implement and evaluate regulations specified in the Sprague/Appleway Revitalization Plan
as adopted and amended by the City Council.
• Evaluate the availability, costs and effects of private sector vendors performing winter road
maintenance for the City.
•Complete records indexing and phase in a document imaging system City department
by City department with the goal of achieving city-wide implementation in 2010.
Budget Summary
2008
2007 Amended 2009
Actual Budget Budget
Personnel-FTE Equivalents
City Manager 1.0 1.0 1.0
City Attorney 1.0 1.0 1.0
City Clerk 1.0 1.0 1.0
Deputy City Attorney 1.0 1.0 1.0
Deputy City Clerk 0.5 1.0 1.0
Administrative Assistant-Legal 1.0 1.0 1.0
Administrative Assistant(CC) 1.0 1.0 1.0
Administrative Assistant(CM) 1_0 1_0 1_0
Total FTEs 7.5 8.0 8.0
Interns 3.0 3.0 3.5
Budget Detail(*)
Salaries,Wages,&Benefits $700,320 $875,274 $ 891,331
Supplies 10,145 14,898 18,600
Services&Charges 37,723 106,557 123,390
Capital Outlay - - -
Interfund Charges - 347 -
Total Executive&Legislative Support $ 748,189 $ 997,076 $ 1,033,321
40
•
Fund: 001 General Fund City of Spokane Valley
Dept: 016 Public Safety 2009 Budget
016 - Public Safety
The Public Safety department budget provides funds for the
protection of persons and property in the city. The City contracts
with Spokane County for law enforcement, district court,
prosecutor services, public defender services, probation
services, jail and animal control services. See following page for
detail information on each budgeted section.
Judicial System - The Spokane County District Court is contracted
to provide municipal court services. The contract provides for
the services of judge and court commissioner with related support
staff. Budgeted amount also includes jury management fees.
Budgeted contract amount: $ 1,566,000
Law Enforcement- The Spokane County Sheriffs Office is
responsible for maintaining law and order and providing police
services to the community under the direction of the Police Chief.
The office provides for the preservation of life, protection of
property, and reduction of crime.
Budgeted contract amount: $ 17,302,309
Jail System - Spokane County provides jail and probation
services for persons sentenced by any City of Spokane Valley
Municipal Court Judge for violating laws of the city or state.
Budgeted contract amount: $ 682,400
• Animal Control - Spokane County will provide animal control
services to include licensing, care and treatment of lost
or stray animals, and response to potentially dangerous animal
confrontations.
Budgeted contract amount: $ 333,575
Fines & Forfeitures State Remittance
Budgeted contract amount: $ 700,000
Communications
Budgeted contract amount: $ 176,800
Interfund Transfers
Budgeted contract amount: $ 80,000
Total $ 20,841,084
41
City of Spokane Valley
2009 Budget
016 -Public Safety
2008
2007 Amended 2009
Actual Budget Budget
Judicial System:
District Court Contract 681,787 820,000 787,200
Jury Management Contract 1,059 5,000 5,000
Public Defender Contract 250,768 335,000 351,500
Prosecutor Contract 333,003 350,000 374,900
Crime Victim Compensation - - -
Pretrial Services Contract - 48,500 47,400
Probation Services Contract - - -
Subtotal Judicial System 1,266,617 1,558,500 1,566,000
Law Enforcement System:
Sheriff Contract 13,766,515 15,575,000 17,054,909
Emergency Management Contract 105,105 92,000 121,900
Pretrail Services 46,163
Communication 93,383
Copier Maintenance - 3,000 500
Law Enf. Bldg Maintenance Contract 18,298 120,000 120,000
Vehicle Decals - 4,800 -
Clothing&Uniforms - - -
Vehicle Usage Costs 5,463 5,000 5,000
Other Miscellaneous Supplies 71,437 - -
Cell Phones 305 - -
Travel and Mileage 20 - -
Equipment Replacement Charge - - -
Subtotal Law Enforcement System: 14,106,689 15,799,800 17,302,309
Jail System:
Jail Contract 341,665 375,000 404,200
Jail-Geiger Corrections Center - 292,000 278,200
Work Release(Geiger) 272,535 - -
Subtotal Jail System: 614,200 667,000 682,400
Other:
Capital Outlays/Communications (26,099) 104,000 176,800
Taxes and Assessments 715
Fines&Forfeitures State Remittance 719,022 688,000 700,000
Animal Control Contract 327,582 400,000 333,575
Building Replacement Costs - 80,000 80,000
Contingency Reserve - - -
1,021,220 1,272,000 1,290,375
Total Public Safety $ 17,008,726 $ 19,297,300 $ 20,841,084
42
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43
City of Spokane Valley
2009 Budgeted Contract Expenditures
18,000,000
1 .
16,000,000
14,000,000
12,000,000
10,000,000 _ �I
8,000,000 _ _ __
6,000,000
4,000,000
2,000,000
I.1.1, 'PI"sT'! t 404,201, PEI
District Court Public Defender Prosecutor Sheriff Contract Emergency Jail Contract Work Release
Contract Contract Contract Management (Geiger)
Contract
44
Fund:001 General Fund Spokane Valley
Dept: 018 Operations&Administrative Services 2009 Budget
018-Operations&Administrative Services
The Operations&Administrative Services Department is composed of three
divisions,the Deputy City Manager Division,the Finance Division,and the
Human Resources Division. As of 2007,the Legal Division costs will be included in
the Executive and Legislative Support Division.
013-Deputy City Manager Division
The Deputy City Manager(DCM)supervises the Operations&Administrative
Services Department, assists the City Manager in organizing and directing the.
other operations of the City and assumes the duties of the City Manager
in his/her absence.
Accomplishments for 2008
• Incorporated Business Plan into Strategic Financial Plan.
• Finalized formal managed competition program.
• Implemented audit program for service contracts.
• Conducted community survey.
• Planned and implemented community events for City Five-Year Anniversary.
Goals for 2009 •
• Implement and monitor City-wide performance measures in Business Plan.
• Utilize the Contract Audit Program to ensure accuracy and value.
• Utilize Managed Competition Program to evaluate service options.
• Expand successful communication based on 2008 community survey data.
• Develop Human Resources intranet to provide information support to City employees.
Budget Summary
2008
2007 Amended 2009
Actual Budget Budget
Personnel-FTE Equivalents
Deputy City Manager 1.0 1.0 1.0
Senior Administrative Analyst 0.0 1.0 1.0
Public Information Officer 1.0 1.0 1.0
Administrative Analyst 1.0 1.0 1.0
Administrative Assistant 0.5 2.0 2.0
Office Assistant I 0.0 1.0 1.0
Office Assistant II 1.0 1.0 1.0
Total FTEs 4.5 8.0 8.0
Budget Detail
Salaries,Wages, & Benefits $401,394 $534,844 $ 579,020
. Supplies 5,663 11,550 5,700
Services&Charges 16,958 76,700 76,700
Capital Outlay - - -
Interfund Charges - 4,084 -
Total Deputy City Manager Division $ 424,015 $ 627,178 $ 661,420
45
Fund: 001 General Fund Spokane Valley
Dept: 018 Operations &Administrative Services 2009 Budget
014- Finance Division
The Finance Division provides financial management services for all City
departments. Programs include accounting and reporting, payroll, accounts payable,
purchasing, budgeting and financial planning, treasury, information technology
and investments. The division is also responsible for generating and analyzing
data related to the City's operations. The department prepares monthly, quarterly,
and annual financial reports and budgets to ensure compliance with state laws.
Accomplishments for 2008
• Conducted research on new street fund revenue sources.
• Reviewed City Center financing alternatives.
• Reviewed insurance recommendations suggested by WCIA.
• Implemented State Auditor's suggestions.
Goals for 2009
• Implement additional State Auditor suggestions.
• Consider WA Cities Insurance Authority recommendations.
• Refine the Project Accounting System.
Budget Summary
2008
2007 Amended 2009
Actual Budget Budget
Personnel - FTE Equivalents
Finance &Admin Services Director 1.0 1.0 1.0
Actg/Adminstrative (TBD) 0.0 0.0 1.0
Accounting Manager 1.0 1.0 1.0
Accountant/Budget Analyst 2.0 3.0 3.0
Accounting Technician 1.0 1.0 1.0
IT Specialist 1.0 2.0 2.0
GIS/Database Administrator 1.0 1.0 1.0
Total FTEs 7.0 9.0 10.0
Intern 1.0 1.0 1.0
Budget Detail
Salaries, Wages, & Benefits $ 501,432 $ 778,899 $ 833,937
Supplies 3,210 20,050 7,000
Services& Charges 36,053 25,300 37,500
Capital Outlay - - -
Interfund Charges - - -
Total Finance Division $ 540,695 $ 824,249 $ 878,437
46
Fund: 001 General Fund Spokane Valley
Dept: 018 Operations & Administrative Services 2009 Budget
016 - Human Resources Division
Human Resources (HR) is administered through the Deputy City Manager (DCM).
The HR operation provides services in compensation, benefits, training and
organizational development, staffing, employee relations, and communications.
Accomplishments for 2008
• Updated Website: web based HR Center and on-line applications.
• Researched classification review system.
• Adopted City Safety Plan in conjunction with Safety Committee.
• Established initial employee development opportunities through online learning.
• Worked with PIO on media strategy for recruitment.
Goals for 2009
• Expand new employee orientation and training.
• Develop processes that improve employee access to information.
• Finalize classification review system.
• Update Human Resources and Applicant Tracking modules.
• Enhance Employee Recognition Program.
Budget Summary
2008
2007 Amended 2009
Actual Budget Budget
Personnel - FTE Equivalents
* Human Resource Manager 1.0 1.0 1.0
Human Resources Technician 1.0 1.0 1.0
Total FTEs 2.0 2.0 2.0
Budget Detail,
Salaries, Wages, & Benefits $ 95,419 $ 129,980 $ 162,985
Supplies 1,838 4,500 3,500
Services & Charges 14,566 69,800 69,800
Capital Outlay 11,324 -
Interfund Charges - - -
Total Human Resources Division $ 123,147 $ 204,280 $ 236,285
"Human Resource Analyst position was replaced with Human Resource Manager
47
Fund:001 General Fund Spokane Valley
Dept: 032 Public Works 2009 Budget
032-Public Works
The Public Works Department provides overall planning and oversight of public
works projects in the City of Spokane Valley. The department provides
engineering plan review, inspection,coordination of major public works capital
improvement projects,long-range transportation planning and neighborhood traffic
management.The Public Works Street Maintenance Section is responsible for
maintenance of streets.
Accomplishments for 2008
•Worked with the County and DOE regarding the Wastewater
Treatment Facility and TMDL. Completed design;build proposal selection.
• Designed and constructed funded capital projects.
•Worked with Project Team on City Center Implementation.
•Completed City Hall facility program&site design,services and construction.
Goals for 2009
•Work with the County and DOE on next phase of Wastewater&TMDL.
• Implement data base program to track capital projects information and implement
Eden Capital Project module to track project budgets.
• Implement approved capital projects.
•Complete design of City Hall Facility.
Budget Summary
2008
2007 Amended 2009
Actual Budget Budget
Personnel-FTE Equivalents
Public Works Director 1.0 1.0 1.0
Administrative Assistant 2.0 2.0 2.0
Senior Engineer(Development) 1.0 0.0 0.0
Assistant Engineer(Development) 1.0 0.0 0.0
Senior Engineer(CIP) 1.0 1.0 1.0
Senior Engineer 1.0 2.0 2.0
Engineer(Development) 1.5 0.0 0.0
Assistant Engineer(CIP) 1.0 1.0 1.0
Limited Term Construction Inspector-Bridge 0.0 0.0 1.0
• Construction Inspector(ROW) 0.0 1.0 0.0 *
Engineering Technician I 0.0 1.0 1.0
Engineering Technician II 2_5 2_0 2_0
Total FTEs 12.0 11.0 11.0
Budget Detail
Salaries,Wages,&Benefits $ 872,005 $ 573,032 $ 626,765
Supplies 31,233 40,900 46,308
Services&Charges 190,428 146,060 140,875
Intergovernmental Payments - -
Capital Outlay 21,596 26,500 -
Interfund Charges - 2,945 3,120
Total Public Works $ 1,115,263 $ 789,437 $ 817,068
* Now in Community Development
48
Fund:001 General Fund Spokane Valley
Dept: 058 Community Development-Administrative 2009 Budget
Administrative Division
The Planning and Community Development Department provides overall management and
oversight to development services, including current and long-range planning,coordination of
regional environmental issues,building permitting and inspections,and code enforcement.
The Permit Center provides coordinated,one-stop administration of all development permits.
Code compliance is responsible for the enforcement of zoning regulations and nuisance
abatement.
Accomplishments for 2008
• Provided administrative support for Planning Commission and Staff in recommendation
of the Sprague Appleway Plan by formatting and mailing staff reports,responding to public
comments,preparing minutes,keeping website up to date,etc...
• Provided administrative support for Planning Commission and recommended changes
to the Spokane Valley Comprehensive Plan and Spokane Valley Municipal Code by formatting
and mailing staff reports,preparing agendas and minutes,keeping website up to date.
• Participated in hiring process for 6 positions within the city, including positions implementing
the customer service plan.
• Initiated staff training in team building and leadership,customer service and the new UDC
requirements which has resulted in closer coordination between divisions,provided guidance
and techniques for better customer service and prepared staff for implementation of the UDC
requirements.
•The department met with permit process stakeholders to make improvements to the permit
process which has resulted in proposed changes to the UDC,better coordination between the
divisions on plats,streamlining the boundary line adjustment process.
•
Goals for 2009
•Continue to provide department wide training to facilitate teamwork and efficiency.
• Provide staff support to the Planning Commission.
• Prepare a file archive plan and train staff to archive electronic and paper files to meet
City specifications.
Budget Summary
*2008
*2007 Amended 2009
Actual Budget Budget
Personnel-FTE Equivalents,
Community Development Director 1.0 1.0 1.0
Administrative Assistant 1.0 1.0 1.0
Office Assistant I 1_0 1_0 1_0
Total FTEs 3.0 3.0 3.0
Budget Detail
Salaries,Wages,&Benefits 140,935 $ 241,112 $ 298,924
Supplies 4,000 4,000 4,160
Services&Charges 15,585 15,585 13,200
Intergovernmental Payments 25,000 10,000 15,000
Capital Outlay - 25,000 -
Interfund Charges - - -
Total Building Division $ 185,520 $ 295,697 $ 331,284
*Department total is correct. Positions were reallocated by divisions,no increase in number of people.
Total is about the same as 2008.
49
•
Fund: 001 General Fund Spokane Valley
Dept: 058&059 Community Development-Planning Division 2009 Budget
Community Development
Planning Division
The Planning Division is responsible for providing professional policy guidance
on land use issues to the City Council and Planning Commission.
Planning staff participate at a regional level on issues such as annexations, growth targets,
water quality, etc. It is also responsible for processing land use permits, reviewing
enviromentally sensitive areas, administering the State Enviromental Protection Act and
reviewing home occupation licenses.
Accomplishments for 2008
• Facilitated adoption of the Sprague/Appleway Plan.
• Coordinated Planning for City Center including the Purchase and Sale Agreement for City Hall.
• Selected consultant for preparation of a City Center Planned Action Ordinance.
• Facilitated adoption of Comprehensive Plan Updates through Planning Commission and City
Council.
• Prepared 4-5 amendments to the Spokane Valley Municipal Code.
• Participated in regional discussions regarding Urban Growth Area Boundaries (UGA) boundaries
in Spokane County.
•Administered the county grant for study of the UGA's.
• Processed---requests for plats and rezones through the Hearing Examiner process.
Goals for 2009
• Work on implementation of the Sprague/Appleway Plan per City Council direction.
• Complete the Planned Action Ordinance for the City Center.
• Work with regional staff on Urban Growth Area Boundaries and complete Joint
Planning Agreements.
• Prepare an annexation process for the City of Spokane Valley.
• Select consultant to perform Shoreline Master Program inventory depending on funding
available.
50
Fund: 001 General Fund Spokane Valley
Dept: 0588,059 Community Development- Planning Division 2009 Budget
Community Development Services -Planning Division
Budget Summary
* 2008
* 2007 Amended 2009
Actual Budget Budget
Personnel - FTE Equivalents
Senior Planner 1.0 1.0 2.0
Planning Manager 1.0 1.0 1.0
Associate Planner 1.0 1.0 2.0
Assistant Planner 1.0 1.0 3.0
Planning Technician 1_0 1.0 - 1_0
Total FTEs 5.0 5.0 9.0
Budget Detail
Salaries, Wages, & Benefits $ 234,891 $ 401,853 $ 754,093
Supplies 12,000 12,000 12,050
Services&Charges 235,000 350,000 221,000
Intergovernmental Services 90,000 60,000 75,000
Capital Outlay - - -
Interfund Charges - - -
Total Planning Division $ 571,891 $ 823,853 $ 1,062,143
'Department total is correct. Positions were reallocated by divisions, no increase in number of people.
Total is about the same as 2008.
51
•
Fund:001 General Fund Spokane Valley
Dept: 058 Community Development-Building Division 2009 Budget
Community Development
059-Building 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 processing of permits.
Code compliance staff enforce zoning and building regulations on a complaint-driven basis.
• Accomplishments for 2008
• Prepared a clearview triangle compliance program.
• Issued building permits for major projects including: Lowe's, Kohl's and the Worthy
Riverview Office Building.
•Worked collaboratively with the Fire District to update the Interlocal Agreement.
• Developed an interagency brochure with the Fire District, Dept of Health and Liquor
Board regarding smoking shelters.
Goals for 2009
• Implementation of Clearview Triangle Compliance.
• Develop a permit timeline report that can be published on the City's website.
Budget Summary
*2008
*2007 Amended 2009
Actual Budget Budget
Personnel-FTE Equivalents
Building Official 1.0 1.0 1.0
Building Inspector II 3.0 3.0 4.0
Code Enforcement Officer BP 2.0 2.0 2.0
Construction Inspector 2.0 2.0 1.0
Senior Permit Specialist 1.0 1.0 1.0
Permit Specialist 3.0 3.0 2.0
Senior Plans Examiner 1.0 1.0 1.0
Plans Examiner 0.0 0.0 0.75
Maint/Const Inspector(ROW) 0.0 0.0 1.0
Office Assistant II 0_0 0_0 1_0
Total FTEs 13.0 13.0 14.75
Budget Detail
Salaries,Wages, &Benefits $ 610,717 $ 1,044,818 $ 1,059,588 •
Supplies 30,104 76,450 28,675
Services&Charges 110,000 113,190 96,950
Intergovernmental Payments 78,594 65,000 65,000
Capital Outlay - 50,000 75,000
Interfund Charges - 11,313 -
Total Building Division $ 829,415 $ 1,360,771 $ 1,325,213
* Department total is correct. Positions were reallocated by divisions,no increase in number of people.
Total is about the same as 2008.
52
Fund: 001 General Fund Spokane Valley
Dept: 058 Community Development- Dev. Engineering 2009 Budget
Community Development
Engineering Division
Development Engineering provides the review and inspection for stormwater, access
management and other public works improvements in development applications and
provide policy recommendations for public works issues.
Accomplishments for 2008
• Facilitated adoption of the Stormwater Manual through Planning Commission and
City Council.
• Facilitated adoption of Street Standards through Planning Commission and City Council.
Goals for 2009
• Improve coordination with the Building Division on driveway approach plan review and
inspection.
• Cross train within division to increase knowledge base and provide better staff coverage.
• Implement the public education piece by adopting new street standards.
Budget Summary
* 2008
*2007 Amended 2009
Actual Budget Budget
Personnel - FTE Equivalents
Senior Engineer 1.0 1.0 1.0
Engineer 3.0 3.0 1.5
Assistant Engineer 2.0 2.0 1.0
Engineering Technician 2.0 2.0 2.5
Construction Inspector 0.0 0.0 1.0
Office Assistant I 3.0 3.0 1.0
Total FTEs 11.0 11.0 8.00
Budget Detail
Salaries, Wages, & Benefits $ 610,717 $ 1,044,818 $ 661,299
Supplies 8,000 8,000 8,800
Services & Charges 160,000 130,000 155,100
Intergovernmental Payments 60,000 50,000 45,000
Capital Outlay - -
Interfund Charges - - -
Total Building Division $ 838,717 $ 1,232,818 $ 870,199
* Department total is correct. Positions were reallocated by divisions, no increase in number of people.
Total is about the same as 2008.
53
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- . ..
Fund: 001 General Fund Spokane Valley
Dept: 072 Library 2009 Budget
072 - Library
Library services to Valley residents are provided by the Spokane County Library
District (SCLD). An independent special purpose district, its sole purpose is
providing library services to the unincorporated county and affiliated municipalities.
The appropriation reflects the amount due to the library district for delinquent
property taxes in 2005.
Budget Summary
2008
2007 Amended 2009
Actual Budget Budget
Budget Detail
Salaries, Wages, & Benefits $ - $ - $ -
Supplies - - -
Services & Charges 10,199 20,000 20,000
Capital Outlay - - -
Interfund Charges - - -
Total Library $ 10,199 $ 20,000 $ 20,000
55
Fund: 001 General Fund Spokane Valley
Dept: 076 Parks &Recreation 2009 Budget
076 - Parks & Recreation
The Parks and Recreation Department is composed of five divisions, the
Administration and Park Maintenance Division, Recreation, Aquatics, Senior Center,
and the CenterPlace Division. The overall goal of the department is to provide quality
recreation programs and acquisition, renovation, development, operation, and
maintenance of parks and recreation facilities.
000 - Parks Administration & Maintenance Division
The Administration Division provides direction and leadership for the Parks and
Recreation Department in implementing the goals and objectives of the City Council
and facilitates the general upkeep of parks and public areas of the City.
Accomplishments for 2008
• Completed design work on Valley Mission Park.
• Applied for recreation and conservation grant for design &development of Greenacres Park.
• Began design process for Childern's Universal Park.
• Celebrated Arbor Day.
• Investigated accreditation through National Recreation and Park Association.
Goals for 2009
• Apply for additional state budget appropriation of Green Acres Park development.
• Complete construction of Children's Universal Park.
• Begin design &construction of Green Acres Park.
• Celebrate Arbor Day.
• Complete renovation of Valley Mission Park.
Budget Summary
2008 •
2007 Amended 2009
Actual Budget Budget
Personnel- FTE Equivalents
Parks& Recreation Director 1.0 1.0 1.0
Administrative Assistant 1_0 1_0 1.0
Total FTEs 2.0 2.0 2.0
Budget Detail
Salaries, Wages, & Benefits $ 138,752 $ 186,866 $ 178,212
Supplies 41,550 48,295 54,540
Services&Charges 721,888 683,290 714,181
Intergovernmental Services 9,083 10,000 10,000
Capital Outlay 2,979 - -
Interfund Charges - 1,084 -
Total Parks Administration $ 914,253 $ 929,535 $ 956,933
56
Fund: 001 General Fund Spokane Valley
Dept: 076 Parks & Recreation 2009 Budget
301 -Recreation Division
The Recreation Division coordinates and facilitates the delivery of recreation programs
and services throughout the City and the City's park system.
Accomplishments for 2008
• Coordinated two summer outdoor movie night in Mirabeau Meadows: 7/17 and 8/14.
• Offered adult scrapbooking programs, infant massage classes, mother-daughter
safety classes, Dance Car Dance Camp and Lego camps all as new programs in 2008.
• Coordinated Splashtacular pool safety day for July 12 at Valley Mission Pool
using City approved contract for all contract program instructors.
•Advertised City of Spokane outdoor programs in our Parks&Recreation brochure.
Goals for 2009
• Revisit the format of the Seasonal Recreation Brochure to see if changes need to be made.
• Create consistent guidelines for contract recreation program instructors.
• Co-host WA Recreation and Parks Association Annual Conference in Spokane in April 2009.
• Partner with the YMCA to hold an end of summer carnival at Mirabeau Meadows.
• Investigate offering art programs for all ages.
Budget Summary
2008
2007 Amended 2009
Actual Budget Budget
Personnel-FTE Equivalents
Recreation Coordinator 1.0 1.0 1.0
Budget Detail
Salaries,Wages, &Benefits $ 129,378 $ 128,581 $ 143,908
Supplies 5,145 9,630 9,940
Services& Charges 44,715 73,338 78,339
Interfund Charges - - -
Total Recreation Division $ 179,238 $ 211,549 $ 232,187
* Direct costs of new programs will be recorded.
57
Fund:001 General Fund Spokane Valley
Dept: 076 Parks&Recreation 2009 Budget
302-Aquatics Division
The City of Spokane Valley owns three pools: Park Road Pool,Terrace View Pool, and
Valley Mission Pool. Services include open swim, swim lessons, swim team and
facility rentals. In addition, the City leases a portion of Valley Mission Park to Splashdown
Inc.for a water park.
The City currently is contracting with the YMCA for all aquatic activities within the
City. The YMCA provides the lifeguards and maintains the pools during the season.
Accomplishments for 2008
• Implemented cash handling plan.
• Began renovation construction of all three outdoor pools.
• Hosted a Splashtacular Pools day event at valley Mission pool.
Goals for 2009
• Complete renovation/construction of the outdoor pools.
• Grand re-opening celebration.
• Evaluate and survey remodeled pools for enhanced programming opportunities.
Budget Summary
2008
2007 Amended 2009
Actual Budget Budget
Budget Detail
Supplies $ 9,201 $ - $ -
Services&Charges 223,006 351,150 403,616
Intergovernmental Services 429
Capital Outlay - - -
Total Aquatics Division $ 232,635 $ 351,150 $ 403,616
58
Fund:001 General Fund Spokane Valley
Dept: 076 Parks & Recreation 2009 Budget
304-Senior Center Division
The City of Spokane Valley Parks and Recreation Department assumed operational
control of the Valley Senior Center in 2003.
Accomplishments for 2008,
• Extended hours for the Senior Center to include evening and weekend activities.
• Presented seminars on Medicare Supplements and utilized the Wellness Center for flu shots.
• Encouraged retirement communities to become more interactive with the Senior Center.
• Negotiated with the HUB for senior pickleball three times a week.
Goals for 2009
• Enhance evening and weekend activities that will appeal to the 50+ population.
• Focus programming on changing shift in life styles of seniors for future programming.
• Provide programming that encompasses multiple dimensions of health and wellness.
Budget Summary,
2008
2007 Amended 2009
Actual Budget Budget
Personnel-FTE Equivalents
Senior Center Supervisor 1.0 1.0 1.0
Budget Detail
Salaries, Wages, &Benefits $ 58,135 $ 71,010 $ 70,989
Supplies 1,163 6,650 6,650
Services&Charges 5,375 13,295 16,555
Interfund Charges - - -
Total Senior Center Division $ 64,673 $ 90,955 $ 94,194
59
Fund:001 General Fund Spokane Valley
Dept: 076 Parks&Recreation 2009 Budget
305-CenterPlace Division
Construction of Mirabeau Point CenterPlace began in late 2003, and was completed
mid-year 2005. The project represents the culmination of eight years of planning
and fundraising by Mirabeau Point Inc. and the joint involvement of the City and
Spokane County. The approximately 54,000 square foot facility houses the City of
Spokane Valley Senior Center, a great room(banquet facility), numerous meeting
rooms, multi-purpose rooms, and a high tech lecture hall. The facility combines with
Mirabeau Meadows Parks and Mirabeau Springs to form a regional focal point for
Northeast Washington and Northern Idaho.
Accomplishments for 2008
• The marketing plan was implemented. Advertising was done along with creating corporate
and hotel partner brochures were created and mailed.
•The website was updated so that it was more user friendly and professional.
• The janitorial services were contracted to ISS facility services.
• Provided additional training for seasonal staff to improve customer service.
Goal for 2009
• Research and install electronic marquees for the lobby to display events, CCS classes,
senior center activities,and to market CenterPlace.
• Continue implementation of Business Plan.
• Contract the food services to one caterer so that we have the capability of better
service corporate customers.
Budget Summary
2008
• 2007 Amended 2009
Actual Budget Budget
Personnel-FTE Equivalents
Customer Relations/Facilities Coordinator 1.0 1.0 1.0
Administrative Assistant 1.0 2.0 2.0
Custodian 0.0 2.0 2.0
Maintenance Worker 1.0 2.0 2.0
Total FTEs 3.0 7.0 7.0
Budget Detail
Salaries, Wages, & Benefits $ 199,962 $ 438,936 $ 355,641
Supplies 69,426 50,795 76,293
Services&Charges 251,827 249,500 303,176
Capital Outlay (640) 5,000 66,000
Interfund Charges 106 317,000 324,000
Total CenterPlace Division $ 520,682 $ 1,061,231 $ 1,125,110
60
Fund:001 General Fund Spokane Valley
Dept: 090 General Government 2009 Budget
090-General Government
The General Government Department comprises activities that encompass services
to multiple departments. Included in this department are the costs of City Hall and
related utilities, management information services, insurance costs, miscellaneous
city intergovernmental costs and capital equipment costs that benefit more than
one department, and outside agency funding. Outside agencies provide needed public
services on behalf of the City. The outside agencies must provide an annual report of how
the money was spent.
Budget Summary
2008
2007 Amended 2009
Actual Budget Budget
Budget Detail
General Citywide Costs
Accounting&Audit Services $ 94,183 $ 145,000 $ 130,000
Advertising 90,061 47,000 50,000
Business Registrations 484 8,000 8,000
Copier 17,556 25,000 27,000
Election Costs 73,592 110,000 118,000
Employee Recognition Safety&Bicycle Safety 6,172 9,000 10,000
Equiment Repair&Maintenance 16 - -
Filing&Recording Fees 33 - -
Gas,Oil,&Tires 1,296 - -
IT Support-Network 89,655 95,000 102,000
Office Supplies 1,902 - -
Office and Operating Supplies 11,953 10,000 11,000
Printing and Binding 4,708 5,000 5,000
Registrations 375 - -
Small Tools and Minor Equipment 39,756 12,000 38,000
Software Licenses and Maintenance 64,744 44,000 47,000
Student Advisory Council - 1,000 1,000
Telephone/DSL Charges 28,900 26,000 28,000
Vehicle Replacement Cost 18,171 25,000 -
Web Site Services 1,800 6,000 20,000
Other Governmental Services 349 - -
Miscellaneous 5,377 27,000 29,000
Interfund
Interfund Loan Interest - -
Interfund Risk Management Payment 176,903 202,100 230,000
Interfund Loan to Street Fund(winter weather reserve) - - 500,000
Facilities
Facility Repairs&Maintenance 4,382 5,000 5,000
Computer Software/Hardware 8,624 115,000 123,000
Office Furniture&Equipment 27,044 19,888 -
Transfer to Capital Fund 410,000 20,000 70,000
Building Consultant - 75,000 -
City Hall Leasing Costs:
City Hall Rent 366,745 440,000 450,000
Leasehold Improvements 13,714 25,000 -
61
Fund:001 General Fund Spokane Valley
Dept: 090 General Government 2009 Budget
090-General Government
Budget Summary-continued
•
Outside Services
Alcohol Treatment 20,465 20,000 21,000
Big Brothers/Big Sisters Inland NW 5,924 - -
City Economic Development 3,150 10,000 10,000
Community Survey - 20,000 -
Impact Fee Study - - -
Interfund Capital Projects - 50,000 -
Memberships-SRTC 34,300 40,000 43,000
Professional Services-Lobbyist 27,308 - -
Records Management - 500,000 400,000
Requests from Outside Agencies-Economic Development 85,000 106,000 115,000
Requests from Outside Agencies-Social Services 42,500 45,000 41,000
Site Selector for Economic Development 20,306 - -
Spokane County Air Pollution Authority 118,187 120,000 124,000
Voter Registrations 80,585 85,000 91,000
Contingency&Reserves
Reserve for Revenue Adjustments - 425,000 270,000
Transfer to Civic Building Reserve Fund 3,779,000 - -
Transfer to Civic Facilities Replacement 397,000 - -
Transfer to Service Level Reserve Fund 361,000 - -
Estimated Ending Fund Balance - - 13,224,561
Operating Transfer-Capital Projects - - 53,000
Operating Loan-Street Fund 900,000 - 1,175,000
Contingency - 500,000 500,000
$ 7,433,223 $ 3,417,988 $ 18,069,561
62
Fund:101 Street Fund Spokane Valley
Dept: 042 2009 Budget
•
101 -Street Fund
The Street Operating Program is established to provide efficient and safe movement
of both motorized and non-motorized vehicles, as well as pedestrians within the limits
of the City, and coordinate convenient interconnect to the regional transportation
system.
The transportation networks, under this program,are designed,constructed, and
maintained to improve the quality of life while providing the efficient movement of
commerce.
Accomplishments for 2008
• Updated the 2007 Street Master Plan.
• Optimized traffic signals on selected corridors.
• Implemented the new Public Works Safety Program.
• Ongoing development of a long range plan for managing street maintenance,
street sweeping and landscaping services.
•Applied for grants and worked with various schools to install flashing beacons at crosswalks.
• Managed street contracts totaling$3.1 million.
• Locate facility for storage of material and equipment for street maintenance.
Goals for 2009
• Update the 2008 Street Master Plan.
•Optimize traffic signals on selected corridors .
•Apply for grants and work with various schools to install flashing beacons at crosswalks.
• Renew Contracts with private contractors for street maintenance services.
• Consider transition from Spokane County to private contractors for snow removal.
Budget Summary
2008
2007 Amended 2009
Actual Budget Budget
Personnel-FTE Equivalents
Senior Engineer-Traffic 1.0 1.0 1.0
Public Works Superintendent 1.0 1.0 1.0
Maintenance/Construction Inspector 1.0 1.0 1.0
Assistant Engineer-Traffic/Planning 0.0 1.0 2.0
Senior Engineer(Planning/Grants) 0_4 0_4 0_0
Total FTEs 3.4 4.4 5.0
Budget Detail
Salaries,Wages,& Benefits $ 237,889 $ 373,792 $ 413,113
Supplies 44,988 61,400 52,784
Services&Charges 2,110,401 2,299,339 1,880,383
Capital Outlay 25,650 13,888 40,000
Intergovernmental Payments 1,776,669 1,432,466 1,777,316
Interfund Charges and End Fund Bal 59,300 61,419 3,228,404
Total Street Fund $ 4,254,896 $ 4,242,304 * $ 7,392,000
* Ending fund balance was added to this page.
63
Fund: 102 Arterial Street Fund Spokane Valley
Dept: 041 2009 Budget
102 -Arterial Street Fund
The Arterial Street Fund accounts for the receipt and expenditure of the State-Levied
Motor Vehicle Fuel Tax distributed to the City in accordance with State RCW 82.36.020.
These revenues will be transferred to the Street Capital Projects Fund for the construction.
Budget Summary
2008
2007 Amended 2009
Actual Budget Budget
Budget Detail
Transfer to Street Capital Projects $ - $ - $ -
Transfer to Capital Grants Fund 230,019 - -
Improvements to Arterials - 850,000 591,000
Total Arterial Street Fund $ 230,019 $ 850,000 $ 591,000
Fund: 103 Trails & Paths Fund Spokane Valley
Dept: 103 2009 Budget
103 -Trails & Paths Fund
The Trails & Paths Fund accounts for the receipt and expenditure of the State-Levied
Motor Vehicle Fuel Tax distributed to the City in accordance with State RCW 47.30.050.
These revenues originate from .42% of Motor Vehicle Fuel Tax attributable to Street
Maintenance. These funds are restricted for constructing new trails and
paths throughout the City. Expenditures of$43,000 are budgeted for this fund in 2009.
$43,000
64
•
Fund: 105 Hotel/Motel Fund Spokane Valley
Dept: 105 2009 Budget
105 - Hotel/Motel Fund
The Hotel/Motel Fund accounts for the receipt and expenditure of a special excise tax of
two percent on the sale or charge made for the furnishing of lodging under RCW 82.08.
These funds will be used solely for the purpose of paying all or any part of the cost of tourist
promotion, acquisition or operation of tourism-related facilities, and marketing of special
events and festivals designed to attract tourists.
Budget Summary
2008
2007 Amended 2009
Actual Budget Budget
Budget Detail
Tourism Promotion $ 483,506 $ 578,000 $ 510,000
Interfund Transfers - 90,000 90,000
Total Hotel/Motel Fund $ 483,506 $ 668,000 $ 600,000
65
Fund: 120 CenterPlace Operating Reserve Fund Spokane Valley
Dept: 120 2009 Budget
120 - CenterPlace Operating Reserve Fund
The CenterPlace Operating Reserve Fund was established to provide an emergency
revenue source for the recently completed facility.
Budget Summary
2008
2007 Amended 2009
Actual Budget Budget
Budget Detail
Reserve for CenterPlace Operations $ - $ 335,000 $ 340,000
Fund: 121 Service Level Stabilization Reserve Fund Spokane Valley
Dept: 121 2009 Budget
121 - Service Level Stabilization Reserve Fund
The Service Level Stabilization Reserve Fund was established to provide an emergency
revenue source to maintain service levels in the event of a downturn in the local economy.
Budget Summary
2008
2007 Amended 2009
Actual Budget Budget
Budget Detail
Reserve For Service Level Stabilization $ - $ 5,400,000 $ 5,400,000
•
66
Fund: 122 Winter Weather Reserve Fund Spokane Valley
Dept: 122 2009 Budget
122 -Winter Weather Reserve Fund
The Winter Weather Reserve Fund was established to provide emergency services
during an unusually harsh winter. Loan from General Fund, repaid from Street Fund.
Budget Summary
2008
2007 Amended 2009
Actual Budget Budget
Budget Detail
Reserve for Winter Weather $ - $ 560,000 $ 500,000
Fund: 123 Civic Facility Replacement Fund Spokane Valley
Dept: 122 2009 Budget
123 - Civic Facility Replacement Fund
This fund was created to collect dollars for the eventual replacement of CenterPlace and
the Police Precinct Building on E. Sprague.
Budget Summary
2008
2007 Amended 2009
Actual Budget Budget
Budget Detail
Reserve for Facility Replacement $ - $ 397,000 $ 767,000
67
Fund: 204 Limited Tax General Obligation - Debt Service Fund Spokane Valley
Dept: 204 2009 Budget
204 - Limited Tax General Obligation - Debt Service Fund
The LTGO - Debt Service Fund collects and distributes monies received and paid for
long-term debt obligations. Revenue to this fund consists of money received from the
Public Facility District and City revenue, which will be used to pay annual debt obligations
on outstanding bonds.
Budget Summary
2008
2007 Amended 2009
Actual Budget Budget
Budget Detail
Debt Service on Mirabeau Bonds $ 409,545 $ 414,000 $ 450,000
Debt Service on Street Bonds 186,490 186,000 200,000
Total Debt Service Fund $ 596,035 $ 600,000 $ 650,000
68
Fund: 301/302 Capital Projects & Special Capital Projects Funds Spokane Valley
2009 Budget
301/302 - Capital Projects & Special Capital Projects Funds
These funds account for the collection and expenditure of the real estate excise tax levied
on all sales of real estate. The tax is levied in two phases of a quarter of a percent each.
The first quarter percent of the real estate excise tax (REET 1) must be spent on capital
improvements identified in a capital improvements plan. This REET 1 tax is accounted for
in the Capital Projects Fund 301.
The second quarter percent (REET 2) may only be levied by cities that are planning under
the Growth Management Act. These funds must be used for a capital project.
The REET 2 tax is accounted for in the Special Capital Projects Fund 302.
Revenues accumulated in these funds will be used as matching funds for construction
projects and will be transferred to other Capital Project Funds.
Budget Summary
2008
2007 Amended 2009
Actual Budget Budget
301 - Capital Projects Fund
$ - $ - $ -
Transfer to Capital Grants Projects (303) 462,511 3,900,000 3,956,000
Transfer to Debt Service (204) 93,245 93,000 105,000
Transfer to Parks (309) - 400,000 600,000
Transfer to Capital Grants (307) - - 475,000
Transfer to Barker Bridge Fund (308) - - 812,000
Total Capital Projects Fund $ 555,756 $ 4,393,000 $ 5,948,000
302 - Special Capital Projects Fund
Transfer to Capital Grants Fund (307) - 4,027,000 -
Transfer to Barker Bridge Fund - 300,000 -
Transfer to Street Capital Projects (303) - - 2,875,000
Transfer to Debt Service (204) 93,245 93,000 105,000
Total Special Capital Projects Fund $ 93,245 $ 4,420,000 $ 2,980,000
69
Fund:303 Street Capital Projects Fund Spokane Valley
2009 Budget
303 -Street Capital Projects Fund
The Street Capital Projects Fund accounts for monies used to finance the 6-year
Transportation Improvement Plan. Revenues are transfers from the Capital Projects Fund,
Special Capital Projects Fund, and the Stormwater Fund.
Expenditures are often for matching funds for Transportation Improvement Board and
other grants.
Budget Summary
2008
Amended 2009
2007 Actual Budget Budget
Budget Detail
Road Design& Construction Projects
Pines/Mansfield,Wilbur Rd.to Pines $ 466,913 $ 4,091,193 $ 3,368,000
16th Avenue-Project 2 - 10,000 -
Park Road-Project 2 - 5,000 $ 352,000
Evergreen Road 99,980 - -
Broadway Avenue Safety Project Pines-Park - - $ 933,000
WSDOT Urban Ramp Projects - - $ 300,000
Appleway-University- Evergreen - - $ 937,000
Evergreen/Sprague Intersection PCC - - $ 1,133,000
Pines/Sprague Intersection PCC - - $ 742,000
Indiana/Sullivan Intersection PCC - - $ 1,342,000
Sprague Resurfacing/University-Evergreen - - $ 2,856,000
Sullivan/Sprague PCC - - $ 861,000
Broadway-Fancher - - $ 608,000
Road Preservation Projects - - -
Other Preservation Projects 3,248 2,677,830 $ 1,293,000
Euclid Avenue Rehab-Sullivan Rd to Flora Rd
Dishman-Mica Rd Rehab-16th Ave to City Limits
32nd Ave Rehab-University Rd to Pines Rd
Contingency - 500,000 $ 500,000
Road Paveback(Septic Elimination)
Broadway Ave. -Repaving at Lowes 78,064 - -
Veradale Heights 99,672 - -
Vera Terrace 109,651 - -
Electric Railroad 32 - -
Parks Road 2,633 - -
Grandview Acres 80,180 50,000 -
24th Avenue-Sullivan to 22nd 11,474 -
Trentwood 78,228 20,000 -
Misc. Road Paveback Projects - - $ 1,500,000
Clement,Rockford Acres,Valley View,and West Ponderosa
Total Street Capital Projects Fund $ 1,030,075 $ 7,354,023 $ 16,725,000
70
Fund:304 Mirabeau Point Capital Project Fund Spokane Valley
Dept: 304 2009 Budget
304-Mirabeau Point Capital Project Fund •
Mirabeau Point is a multi-use regional project located at 2426 Discovery Place which
will be operated by the City. The bond sale proceeds were spent in 2003, 2004, and 2005.
CenterPlace provides space for a Conference Center Wing, Senior Center Wing and
a Great Room Wing. The portion of CenterPlace used for the Conference Center
Wing and Great Room Wing is being developed as a"regional facility"as defined
in RCW 36.100 and 35.57.020.
Budget Summary
2008
2007 Amended 2009
Actual Budget Budget
Budget Detail
Transfer to Civic Facility Replacement Fund $ - $ - $ 370,000
Reserve for Replacement $ - $ - $ -
Construction in Progress 36,933 454,000 -
Total Mirabeau Point Project Fund $ 36,933 $ 454,000 $ 370,000
Fund: 306 CD Block Grant Fund Spokane Valley
Dept: 306 2009 Budget
306 -CD Block Grant Fund
Budget Summary
•
2008
2007 Amended 2009
Actual Budget Budget
Budget Detail
Transfer to Street Capital Projects (303) $ - $ 245,000 $ 300,000
Transfer to Capital Grant Fund - - -
Total CD Block Grant Fund $ - $ 245,000 $ 300,000
71
Fund:307 Capital Grants Fund Spokane Valley
Dept: 307 2009 Budget
307-Capital Grants Fund
The Capital Grants Fund accounts for capital improvement projects funded partially by
grant proceeds from other governmental agencies,such as TIB,STA,STP,and CDBG.
Revenues to this fund are from grant proceeds and transfers from other special revenue
funds.
Budget Summary
2008
2007 Amended 2009
Actual Budget Budget
Budget Detail
44th Ave Pathway:Woodruff Rd.to Sands Rd. 8,140 30,000 328,000
8th Avenue-Farr Road to University Road - - -
8th Avenue-Havana to Park Road - - -
Appleway Blvd-Tschirley Road to Hodges 157,715 5,500,000 -
Appleway/Sprague/Dishman ITS 190-Dishman-066 124,000
Argonne Road Overlay-Indiana to Montgomery 58,881 - -
Barker Road-Boone to Spokane River $ 76,820 - -
Broadway Ave.Rehab-Bates to Sullivan 27,811 - -
Broadway Ave.Rehab-Fancher-Theirman-066 - - -
Broadway Avenue Inlay:1-90 EB Ramps to Park Rd. - 741,000 -
Broadway Fancher PCC-067 1,194 - 761,000
Broadway-Moore to Flora - 400,000 60,000
Contingency - - 300,000
Dishman Mica Rehab-1st Ave to Sprague - 500,000 -
Montgomery Avenue Inlay 2:Argonne to University - - -
Park Road-Bridging the Valley - - -
Park Road-Project 2:Broadway to Indiana - - -
Park Road-Project 3:Sprague to Broadway - - -
Signal Controller Upgrades - -
Sullivan Road PCC:Mission to 1-90 EB Ramps 49,292 - -
Sullivan Road West Bridge-@ Spokane River - - -
Transfer to the Street Bond Fund - - -
University Road Inlay 1:Dishman-Mica to 15th Ave. - - -
University Road Inlay 2: 15th Avenue to 4th Avenue - - -
Valley Corridor Project-Environmental Study 71,261 - -
Valley Corridor,Project#2 - 100,000 -
Total Capital Grants Fund $451,113 $7,271,000 $1,573,000
Fund:308 Barker Bridge-Federal Grant Fund Spokane Valley
Dept 308 2009 Budget
308-Barker Bridge-Federal Grant Fund
The Barker Bridge-Federal Grant Fund was created to account for the revenues and
expenditures associated with the Barker Road Bridge Replacement Project. This project
is fully funded by BRAC grant proceeds and will cost approximately$8,000,000 over the
course of the next few years.
Budget Summary
2008
2007 Amended 2009
Actual Budget Budget
Budget Detail
Barker Road Bridge Reconstruction $355,428 $5,862,800 $5,977,000
72
•
Fund: 309 Parks Capital Projects Fund Spokane Valley
Dept: 309 2009 Budget
309-Parks Capital Projects Fund
The Parks Capital Projects Fund is an allocated reserve of monies specifically designated
for the Parks and Recreation Capital improvements.
Budget Summary
2008 •
Amended 2009
2007 Actual Budget Budget
Budget Detail
Swimming Pools 147,371 1,866,475 $ 555,000
Various Improvements 142,371 1,111,525 115,000
Greenacres 571,944 57,000 200,000
Valley Mission Park - 225,000 150,000
Universal Park - 1,000,000 200,000
Total Parks Capital Project Fund $ 861,686 $ 4,260,000 $ 1,220,000
Fund: 310 Civic Facilities Capital Projects Fund Spokane Valley
Dept: 310 2009 Budget
310 -Civic Facilities Capital Projects Fund
The Civic Buildings Capital Projects Fund is an allocated reserve of monies specifically
designated for future construction of Civic Facilities.
Budget Summary
•
2008
Amended 2009
2007 Actual Budget Budget
Total Civic Buildings Capital Fund $ 873,477 $ 5,085,000 $ 5,800,000
73
Fund:402 Stormwater Management Fund Spokane Valley
Dept: 402 2009 Budget
402 -Stormwater Management Fund
The Stormwater Management fund accounts for receipt and expenditure of the Stormwater
fee. This fee is levied on an annual basis based upon a number of equivalent residential
units attached to the parcel.
The expenditures are used for stormwater construction and management through both
the Street Department and Spokane County.
Accomplishments for 2008
• Implemented the Regional Stormwater Manual.
• Developed a six-year Stormwater Plan for compliance with Underground Injection Control Programs.
• Managed stormwater totaling $765,000.
• Completed stormwater tax rolls.
Goals for 2009
• Continue work on the (NPDES) Phase II Stormwater Permit(completion in 2012).
• Continue work on the DOE Underground Injection Control Program (completion in 2013).
• Develop long range Stormwater Plan in conjunction with completion of above programs.
• Construct a treatment facility for the discharging of vactoring liquids.
• Renew contracts with private contractors for stormwater maintenance services.
• Complete stormwater assessment rolls.
Budget Summary
2008
Amended 2009
2007 Actual Budget Budget
Personnel- FTE Equivalents
Engineer 1.0 1.0 1.0
Engineering Technician 1.0 1.0 1.0
Assistant Engineer 0.0 1.0 1.0
Maintenance/Construction Inspector 1_0 1.0 1.0
Total FTEs 3.0 4.0 4.0
Budget Detail
Salaries, Wages, & Benefits $ 204,193 $ 347,079 $ 360,317
Supplies 11,950 24,380 25,980
Services & Charges 702,881 980,962 1,040,259
Intergovernmental Payments 47,939 44,000 46,640
Capital Outlays 376,118 370,825 393,075
Interfund Transfers & Ending Balance - 216,698 1,573,729
Total Stormwater Fund $ 1,343,081 $ 1,983,944 $ 3,440,000
74
Fund: 501 Equipment Rental & Replacement Fund Spokane Valley
Dept: 501 2009 Budget
501 -Equipment Rental & Replacement Fund
The Equipment Rental & Replacement Fund (ER&R) accounts for the cost of maintaining
and replacing City vehicles and equipment for all City departments. The ER&R fund is an
Internal Service fund.
The fund accumulates the resources for vehicle and equipment replacements in the fund.
The funds or departments using the vehicle or equipment pay the scheduled
replacement fee.
Replacement funds are being collected on the telephone system, computer network
system, desktop computers, and vehicles. Maintenance and service charges for copiers,
telephones, and the Internet are also charged to funds through this department.
The fund also finances and administers a fleet of pool cars for use by City departments.
Accomplishments for 2008
Goals for 2009
• Combine this fund in the General Fund with funding intact.
Budget Summary
2008
2007 Amended 2009
Actual Budget Budget
Budget Detail
Supplies $ 4,878 $ - $ -
Services & Charges 239 - -
Capital Outlay - 780,000 780,000
Total ER&R Fund $ 5,117 $ 780,000 $ 780,000
•
75
•
Fund: 502 Risk Management Fund Spokane Valley
Dept: 502 2008 Budget
502 - Risk Management Fund
The City of Spokane Valley Risk Management Fund is established to account for
insurance costs, claims settlement and administration of a Risk Management Safety
Program.
This fund also accounts for the funding of unemployment claims through the
State of Washington.
Accomplishment for 2008
• Continued to administer and refine the risk management internal service fund
accounting system.
Budget Summary
2008
2007 Amended 2009
Actual Budget Budget
Budget Detail
Services & Charges $ 181,225 $ 217,100 $ 230,000
Total Risk Management Fund $ 181,225 $ 217,100 $ 230,000
•
76
City of Spokane Valley
General Fund
Capital Expenditures for 2009
De I artrnent Ca.ital Outla Descri•tion Total
059 Building Voice Activated Inspection System 75,000
090 General Government Computer Hardware/Software 123,000
Office Furniture& Equipment 27,000
076 Centerplace Presentation System -Great Room 30,000
Electric Mai-gees 5,000
Sound System 15,000
Replace Carpet 16,000
101 Street 1 Ton truck with dump 40,000
Total Capital Expenditures 331,000
77
' City of Spokane Valley
Capital Projects for 2009
402 102 301 302
Stormwater Arterial Street Real Estate Real Estate
Department Capital Outlay Description Total Fund Fund Excise Tax 1 Excise Tax 2
303 Street Capita!Fund
Road Design&Construction Projects
Broadway Avenue SafetyProject Pines-Park $ 933,000 $ - $ - $ 187,000 $ -
Pines/Mansfield-005 3,368,000 - 85,000 174,000 -
Appleway-University-Evergreen-023 937,000 - 121,000 - -
WSDOT-Urban Ramp Projects 300,000 - - 300,000 -
Evergreen/Sprague Intersection PCC 1,133,000 - 233,000 - -
Pines/Sprague IntersectionPCC 742,000 - 152,000 - -
Indiana/Sullivan Intersection PCC 1,342,000 - - ,275,000 -
Sprague Resurfacing/University-Evergreen 2,856,000 - - 2,856,000 -
Park Road-Project 2-Broadway-Indiana 352,000 - - 48,000 -
Sullivan/Sprague PCC 861,000 - - 116,000 -
Misc.Road Preservation Projects 1,293,000 - - - 1,293,000
Contingency 500,000 - - - 500,000
Road Paveback(Septic Tank Elimination Program)
STEP Paveback(s) 1,500,000 200,000 - - 1,000,000
R oad Preservation Projects
Broadway Ave,Rehab-Fancher-Theirman-066 608,000 - - - 82,000
303 Street Capital Fund Subtotal 16,725,000 200,000 591,000 3,956,000 2,875,000
307 Capita!Grants Fund
Road Design&Construction Projects
Appleway/Sprague/Dishman ITS 190-Dishman-062 124,000 - - 17,000 -
44th Ave Pathway:sands-woodruff-054 328,000 - - 44,000 -
Broadway Ave,Moore-Flora-088 60,000 - - 12,000 -
Carry forward Broadway,/Fancher PCC-067 761,000 - - 102,000 -
Contingency 300,000 - - 300,000 -
307 Capital Grants Fund Subtotal 1,573,000 - - 475,000 -
308 Barker Bridge-Fed Grant Fund
Barker Road Bridge Reconstruction 5,977,000 - - 812,000 -
309 Parks Capital Projects
Swimming Pools 555,000 - - 200,000 -
Other Park Improvements 115,000 - - - -
Greenacres 200,000 - - 200,000 -
Universal 200,000 - - 200,000 -
Valley Mission Park 150,000 - - - -
307 Capital Grants Fund Subtotal 1,220,000 - - 600,000 -
204 Debt Service
Debt Service 210,000 - - 105,000 105,000
310 Civic Building Capital Projects
Facilities 5,800,000 - - - -
Total Capital Expenditures $ 31,505,000 $ 200,000 $ 591,000 $ 5,948,000 $ 2,980,000
78
•
•
City of Spokane Valley
Capital Projects for 2009
Surface Spokane Congestion Federal Bridge 309 910
Transportation Transporation Transit Management Developer Private/ 306 Replacement thru Parks Civic General
Program Improvement Board Authority Air Quality contributions CDBG WSDOT Capital Facilities Fund
$ - $ 746,000 $ - $ - $ - $ - $ - $ - $ -
1,594,000 430,000 663,000 422,000 - - - - -
816,000 - - - - - - - - -
- 900,000 - - - - - - -
- - 590,000 - - - - - - -
- 1,067,000 - - - - - - -
304,000 - - - - - - - - -
745,000 • - - - - - - - - -
- - - - - 300,000 - - - -
526,000 - - - - - - - - -
2,391,000 2,340,000 2,987,000 663,000 422,000 300,000 - - - -
- - - 107,000 - - - - - -
284,000 - - - - - - - - -
- 48,000 - - - - - - - -
- - 659,000 - - - - - - -
284,000 48,000 659,000 107,000 - - - - - -
- - - - 195,000 - 4,970,000 - - -
- - - - - - - 355,000 - -
- - - - - - - 45,000 - 70,000
- - - - - - - 150,000 - -
- - - - - - - 550,000 - 70,000
- • - - - - - - - 5,800,000 -
$ 2,675,000 $ 2,388,000 $ 3,646,000,$ 770,000 $ 617,000 $ 300,000 $ 4,970,000 $ 550,000 $ 5,800,000 $ 70,000
79
Position Listing
City of Spokane Valley
2009 Budgeted Position
m
to?
Title Unfilled 47
ACCOUNTANT/BUDGET ANALYST 3.0
ACCOUNTING MANAGER 1.0
ACCOUNTING TECHNICIAN 1.0
ADMINISTRATIVE ANALYST 1.0
ADMINISTRATIVE ASSISTANT 3.0 2.0 1.0 0.0 2.0 1.0
ASSISTANT ENGINEER 1.0
ASSISTANT PLANNER
ASSOCIATE PLANNER-CURRENT
ASSOCIATE PLANNER-LONG-TERM
BUILDING INSPECTOR I
BUILDING INSPECTOR II
BUILDING OFFICIAL
CITY ATTORNEY 1.0
CITY CLERK 1.0
CITY MANAGER 1.0
CODE ENFORCEMENT OFFICER
COMMUNITY DEVELOPMENT DIRECTOR 1.0
CONSTRUCTION INSPECTOR 1.0
CUSTODIAN
CUSTOMER RELATIONS/FACILITIES COORDINATOR
DEPUTY CITY ATTORNEY 1.0
DEPUTY CITY CLERK 1.0
DEPUTY CITY MANAGER 1.0
ENGINEER 0.0
ENGINEERING TECHNICIAN I 1.0
ENGINEERING TECHNICIAN II 2.0
FINANCE DIRECTOR 1.0
GIS/DATABASE ADMINISTRATOR 1.0
HUMAN RESOURCE MANAGER 1.0
HUMAN RESOURCE TECHNICIAN 1.0
IT SPECIALIST 2.0
MAINTENANCE WORKER
MAINTENANCE/CONSTRUCTION INSPECTOR 0.0
OFFICE ASSISTANT I 1.0 1.0
OFFICE ASSISTANT II 1.0
PARKS&RECREATION DIRECTOR
PERMIT SPECIALIST
PLANNING MANAGER
PLANNING TECHNICIAN
PLANS EXAMINER
PUBLIC INFORMATION OFFICER 1.0
PUBLIC WORKS DIRECTOR 1.0
PUBLIC WORKS SUPERINTENDENT
RECREATION COORDINATOR
SENIOR ADMINISTRATIVE ANALYST 1.0
SENIOR CENTER SPECIALIST
SENIOR ENGINEER 1.0
SENIOR ENGINEER-Traffic,CIP Planning/Grants/Proj Mgmt 2.0
SENIOR PERMIT SPECIALIST
SENIOR PLANNER
SENIOR PLANS EXAMINER
Totals 8.0 8.0 10.0 2.0 11.0 3.0
80
Position Listing
City of Spokane Valley
2009 Budgeted Position
op
m I
cm° F c c~ °0 ca gym`
cif °m
�J Om Q�c � y�c Vmc �` e3o a1/4o
3.0
1.0
1.0
1.0
0.0 0.0 1.0 2.0 12.0
1.0 2.0 1.0 5.0
3.0 3.0
2.0 2.0
0.0
0.0
4.0 4.0
1.0 1.0
1.0
1.0
1.0
2.0 2.0
1.0
1.0 1.0 3.0
2.0 2.0
1.0 1.0
1.0
1.0
1.0
1.5 1.0 2.5
2.5 1.0 4.5
2.0
1.0
1.0
1.0
1.0
2.0
2.0 2.0
1.0 1.0 1.0 3.0
1.0 3.0
1.0 2.0
1.0 1.0
2.0 2.0
1.0 1.0
1.0 1.0
0.75 0.75
1.0
1.0
1.0 1.0
1.0 1.0
1.0
1.0 1.0
1.0 2.0
1.0 3.0
1.0 1.0
2.0 2.0
1.0 1.0
9.0 14.75 8.00 2.0 1.0 1.0 7.0 5.0 4.0 93.75
81
City of Spokane Valley
FTE Count by Year
2009 Budget
2008 2009 Budget 2009 Budget
Authorized Changes to Proposed Interns
Department FTEs FTEs FTEs for 2009
Executive&Legislative Support
City Manager 5.0 - 5.0 1.5 .
Legal 3.0 - 3.0 3.0
Operations&Administrative Services: -
Deputy City Manager 8.0 - 8.0 -
Finance 9.0 1.0 10.0 1.0
Human Resources . 2.0 - 2.0 -
Public Works 11.0 - 11.0 -
Planning&Community Development: 34.75 - 34.8 -
Parks&Recreation:
Parks Admin 2.0 - 2.0 -
Recreation 1.0 - 1.0 -
Senior Center 1.0 - 1.0 1.0
CenterPlace 7.0 - 7.0 -
Street Fund 4.4 0.6 5.0 -
Stormwater Fund 4.0 . - 4.0 2.0
TOTAL 92.15 1.60 93.75 8.50
82
,
2008 Work Force Comparison:
The 18 Washington Communities with Population of
50,000 & Over
CITY POPULATION FULL-TIME PART-TIME
Seattle 586,200 10,000 1002
Spokane 202,900 2,149 42
Tacoma 201,700 3,486 48
Vancouver 160,800 1,097 44
Bellevue 118,100 1,263 48
Everett 101,800 1,144 7
Spokane Valley 88,280 84 4
Federal Way 87,390 318 25
Kent 86,660 771 23
Yakima 82,940 708 20
Bellingham 75,220 915 65
Kennewick 62,520 354 6
Renton 60,290 669 20
Lakewood 58,950 242 17
Shoreline 53,190 127 21
Redmond 50,680 589 25
Auburn 50,470 417 6
Pasco 50,210 274 3
AVERAGE 1,367 79
The 15 Washington Communities with Population of
aggigliamV9
Kirkland 47,890 438 32
Richland 45,070 468 20
Olympia 44,460 538 42
Edmonds 40,560 263 8
Sammamish 40,260 75 0
Marysville 36,210 241 20
Lacey 35,870 237 8
Bremerton 35,810 356 50
Longview 35,710 291 55
Lynwood 35,490 334 27
Bothell 32,400 281 11
Burien 31,410 45 11
University Place 31,300 64 6
Walla Walla 30,900 264 8
Wenatchee 30,270 186 5
AVERAGE 272 20
Source: Association of Washington Cities Survey: 2008 Full Time
'7125/2008
83
•
rri•a
Spcokane
. Valley.
COMMUNITY PROFILE AND HISTORY
"You cannot look to the future if you do not know the past. "
On May 21, 2002, voters within the City approved incorporation of the City of Spokane
Valley,which is the second largest city in the County and the seventh largest city in the
State, with approximately 88,920 residents. The City incorporated as of March 31, 2003.
The assessed valuation of real property within the boundaries of the City for taxation
purposes is estimated for 2009 tax collection to be approximately $7,066,796,275.
Spokane Valley encompasses approximately 38.2 square miles of land area. It has an
extensive retail tax base and is home to several major auto dealerships and the Spokane
Valley Mall, which includes over 700,000 square feet of gross leasable floor area. There
are an estimated 4,000 businesses in Spokane Valley with estimated retail sales of$1.9
billion.
The first permanent settler in the Spokane Valley was Antoine Plante, a retired French-
Canadian trapper. Mr. Plante built a cabin near the Spokane River in 1849, from which
he operated a small Hudson's Bay Company trading post. Other settlers began arriving
in this area between 1 865 and 1882. "Firsts"to occur in Spokane Valley include the first
settler in 1849, first business and ferry in 1850, the first store and bridge in 1862,the first
house in 1866, and the first post office in 1867. All of these "firsts" occurred before the
arrival in 1873 of James Glover who was considered the"Father of Spokane."
In 1883, the Northern Pacific Railroad opened the west up with the transcontinental
railroad. The new railroad, coupled with the discovery of silver in north Idaho, created
an influx of people to the Spokane Valley area. Within a few years the Spokane area was
connected to the rest of the country by five transcontinental railroads.
The next major innovation to Spokane Valley was the introduction of irrigation to the
area. Within 20 years 30,000 acres of dry land had been converted into fertile farm land.
The first irrigation systems were constructed between 1899 and 1905. The Valley
population grew from 1,000 residents at the turn of the century to nearly 10,000 by 1922.
During this time apple growing became the predominant agricultural crop with nearly 2
million apple trees being planted by 1912. As the population of the Valley increased,
small communities with churches, schools, businesses, community clubs, and other
organizations thrived.
84
Prior to World War II, the federal government made a decision to build an aluminum
plant in Spokane Valley along the Spokane River. Additionally, the federal government
identified a need for warehouse space and facilities to support coastal activities during the
war. In 1942, Spokane Valley was chosen as a site for one of theses Inland Supply
Depots. The Naval Storage Yards are now the Valley Industrial Park that has 5,000,000
square feet of gross leasable floor area.
Rapid growth continued in Spokane Valley throughout the 1950s, 60s, and 70s. Along
with this continued growth came concerns regarding the impact of the development on
the Valley environment. Citizens' concerns were related to impacts to lakes in the area as
well as the aquifer underlying a majority of the Spokane Valley. No protections were put
into place to address these issues; sanitary sewers were not required for new construction.
Steady residential and commercial growth continued in the Spokane Valley throughout
the 80s and 90s. High tech companies followed Hewlett Packard into the Liberty Lake
area. Later, some high tech companies moved into the Industrial Park. The State Board
of Health threatened to enact a moratorium on new development in 1983, unless sewering
of the Valley began. In response, Spokane County developed a wastewater management
plan that put into motion construction of a sewer trunk line and a sanitary sewer system
was made available to the citizens of Spokane Valley.
MAJOR PUBLIC FACILITIES AND PARKS IN SPOKANE VALLEY
There are public facilities and a number of parks in the City of Spokane Valley. The
Spokane Indians, a minor league baseball team, plays its home games at Avista Stadium,
located just inside the city limits on the east side of Havana Street. This stadium is one of
the finest facilities in the Northwest League and can seat 7,200 spectators. Situated next
door to Avista Stadium is the Spokane County Fair and Exposition Center. The
Fairgrounds was expanded in 2003 with the construction of a new covered grandstand
that was opened at the 2003 Interstate Fair. Various other shows and events are held
throughout the year at the Fairgrounds.
Mirabeau Point Park, situated on 54.5 acres of land, located between Pines Road and
Evergreen Road interchanges (north of I-90), along the south bank of the Spokane River,
is the home of CenterPlace.
CenterPlace, a 54,000 square foot facility, was built to accommodate a regional senior
center, education and business center, and a cultural and performing arts center.
Mirabeau Meadows is a 15-acre parcel of land providing another area for community
activities, such as family get-togethers and games, outdoor music, corporate outings,
farmers markets, arts and crafts, and other special events in Mirabeau Point Park.
Valleyfest, an annual community event that is sponsored by individuals and businesses in
our City, was held in this park in 2004.
85
The City of. Spokane Valley operates a number of parks within the City. Below is a
summary of these parks:
Park Name Park Classification Park Size
Balfour Community Park 2.8 acres
Brown's Community Park 8.2 acres
Castle Community Park 2.7 acres
Edgecliff Community Park 4.8 acres
Mirabeau Point Park Community/Regional Park 54.5 acres
Myrtle Point Natural Area 31.0 acres
Park Road Pool Special Use 2.0 acres
Sullivan Community Park 10.3 acres
Terrace View Community Park 9.1 acres
Valley Mission and Valley Community Park 27.2 acres
Mission South&Pool
Valley Senior Center Special Use 2.0 acres
Centennial Trail Trail 7 linear miles
THE FUTURE OF SPOKANE VALLEY
Spokane Valley: a community of opportunity where individuals and families can grow
and play, and business will flourish and prosper.
The potential of Spokane Valley is tremendous,with an adequate tax base and room for
expansion of residential, commercial, and industrial growth. Spokane Valley rivals other
cities in Eastern Washington in terms of population and significance in the region.
The City is committed to planning for the future. It has adopted its first Comprehensive
Plan, and its first Parks and Recreation Master Plan. It is in the process of creating a
Sprague/Appleway revitalization plan to promote redevelopment of the major east-west
corridor. The City is also creating a street master plan.
86
Appendix A
EMPLOYEE POSITION CLASSIFICATION
MONTHLY SALARY SCHEDULE
2009 Salary Schedule
Effective 1/1/2009
•
Position Title Grade 2009 Range
City Manager Unclassified
Deputy City Manager 21-22 $8,013 - $ 11,415
City Attorney 21 8,013 - 10,274
Community Development Director 21 8,013 - 10,274 .
Finance Director 21 8,013 - 10,274
Public Works Director 21 8,013 - 10,274
Parks and Recreation Director 19 6,491 - 8,322
Human Resources Manager 18 5,842 - 7,489
Planning Manager 18 5,842 - 7,489
Building Official 18 5,842 - 7,489
Senior Engineer-Capital Projects, Development 18 5,842 - 7,489
Deputy City Attorney 18 5,842 - 7,489
Senior Engineer-Traffic, CIP Planning/Grants 17 5,258 - 6,741
Accounting Manager 17 5,258 - 6,741
City Clerk 16 4,732 - 6,066
Engineer 16 4,732 - 6,066
Senior Plans Examiner 16 4,732 - 6,066
Public Works Superintendent 16 4,732 - 6,066
Senior Administrative Analyst 16 4,732 - 6,066
Senior Planner 16 4,732 - 6,066
Associate Planner 15 4,259 - 5,460
Database Administrator 15 4,259 - 5,460
CenterPlace Coordinator 15 4,259 - 5,460
Assistant Engineer 15 4,259 - 5,460
IT Specialist 15 4,259 - 5,460
Engineering Technician II 15 4,259 - 5,460
Human Resource Analyst 14 3,833 - 4,914
Accountant/Budget Analyst 14 3,833 - 4,914
Administrative Analyst 14 3,833 - 4,914
Assistant Planner 14 3,833 - 4,914
Building Inspector II 14 3,833 - 4,914
Plans Examiner 14 3,833 - 4,914
Public Information Officer 14 3,833 - 4,914
Engineering Technician I 14 3,833 - 4,914
Senior Permit Specialist 14 3,833 - 4,914
Maintenance/Construction Inspector 13-14 3,450 - 4,914
Recreation Coordinator 13-14 3,450 - 4,914
Customer Relations/Facilities Coordinator 13 3,450 - 4,422
Code Enforcement Officer 13 3,450 - 4,422
Building Inspector I 13 3,450 - 4,422
Planning Technician 13 3,450 - 4,422
Deputy City Clerk 12-13 3,106 - 4,422
Senior Center Specialist 12-13 3,106 - 4,422
Human Resources Technician 12-13 3,106 - 4,422
Administrative Assistant 11-12 2,794 - 3,980
Permit Specialist 11-12 2,794 - 3,980 .
Accounting Technician 11-12 2,794 - 3,980
Maintenance Worker 11-12 2,794 - 3,980
Office Assistant II 10-11 2,515 - 3,582
Custodian 10 2,515 - 3,224
Office Assistant I 9-10 2,264 - 3,224
87
Appendix B
OUTSTANDING GENERAL OBLIGATION BONDS
DEBT SERVICE SCHEDULE
Total
Year Principal Interest Requirements
2009 205,000 401,173 606,173
2010-2014 1,200,000 1,885,112 3,085,112
2015-2019 1,655,000 1,612,068 3,267,068
2020-2024 2,480,000 1,135,250 3,615,250
2025-2029 2,090,000 519,250 2,609,250
2030-2033 940,000 112,500 1,052,500
$ 8,760,000 $ 6,072,225 $ 14,832,225
88
City of Spokane Valley
Multiyear Financial Plan-General Fund-Problem Statement#1
8-4-08
2008 2009 201.0 2011 2012 2013 2014 ,
Estimate Estimate Estimate Estimate Estimate Estimate Estimate
General Fund Revenues:
Sales Tax $ 19,380,000 x $ 19,380,000 $ 18,500,000 $ 18,870,000 $ 19,247,400 $ 19,632,348 $ 20,024,995
Property Tax $ 10,000,000 $ 10,675,000 $ 10,881,750 $ 11,090,568 $ 11,301,474 $ 11,514,489 $ 11,527,503
Gambling Tax $ 525,000 $ 525,000 $ 525,000 $ 525,000 $ 525,000 $ 525,000 $ 525,000
Franchise Fees/Bus.Reg. $ 955,000 $ 964,550 $ 974,196 $ 983,938 $ 993,777. $ 1,003,715 $ 1,013,752
State Shared Revenues $ 1,222,000 $ 1,252,550 $ 1,283,864 $ 1,315,961 $ 1,348,860 $ 1,382,582 $ 1,417,147
Service Fees $ 1,950,000 $ 1,965,000 $ 1,950,000 $ 1,965,000 $ 1,965,000 $ 1,900,000 $ 1,900,000
. Fines&Forfeitures $ 1,300,000 $ 1,300,000 $ 1,300,000 $ 1,300,000 $ 1,300,000 $ 1,300,000 $ 1,300,000
Recreation Program Fees $ 507,000 $ 512,070 $ 517,191 $ 522,363 $ 527,586 $ 532,862 $ 538,191
Interfund Transfers $ 165,000 $ 174,900 $ 185,394 $ 196,518 $ 208,309 $ 220,807 $ 234,056
Investment Int.&Misc. $ 414,100 $ 418,241 $ 422,423 $ 426,647 $ 430,913 $ 435,222 $ 439,574
Carryover from prior yr $ 13,523,612 $ 12,166,644 $ 13,247,561 $ 12,429,028 $ 10,474,185 $ 5,918,791 $ (1,430,194)
Total General Fund $ 49,941,712 $ 49,333,955 $ 49,787,379 $ 49,625,023 $ 48,322,504 $ 44,365,816 $ 37,490,023
General Fund Expenditures:
Legislative $ 319,991 $ 330,900 $ 357,372 $ 385,962 $ 416,839 $ 450,186 $ 450,186
Executive&Legislative $ 997,076 $ 1,033,321 $ 1,115,987 $ 1,205,266 $ 1,301,687 $ 1,405,822 $ 1,405,822
Public Safety $ 19,297,300 $ 20,841,084 $ 22,508,371 $ 24,309,040 $ 26,253,764 $ 28,354,065 $ 28,354,065
Deputy City Manager $ 627,178 $ 661,420 $ 714,334 $ 771,480 $ 833,199 $ 899,855 $ 899,855
Finance $ 824,249 $ 878,437 $ 948,712 $ 1,024,609 $ 1,106,578 $ 1,195,104 $ 1,195,104
Human Resources $ 204,280 $ 236,285 $ 255,188 $ 275,603 $ 297,651 $ 321,463 $ 321,463
Public Works $ 789,437 $ 817,068 $ 882,433 $ 953,028 $ 1,029,270 $ 1,111,612 $ 1,111,612
Dev.Engineering $ 2,627,960 $ 870,199 $ 939,815 $ 1,015,000 $ 1,096,200 $ 1,183,896 $ 1,183,896
Planning $ 696,322 $ 1,393,427 $ 1,504,901 $ 1,625,293 $ 1,755,317 $ 1,895,742 $ 1,895,742
Building $ 238,857 $ 1,325,213 $ 1,431,230 $ 300,891 $ 324,962 $ 350,959 $ 379,036
Parks Admin $ 929,535 $ 956,933 $ 1,033,488 $ 1,116,167 $ 1,205,460 $ 1,301,897 $ 1,301,897
Recreation $ 211,549 $ 232,187 $ 250,762 $ 270,823 $ 292,489 $ 315,888 $ 315,888
Aquatics $ 351,150 $ 403,616 $ 435,905 $ 470,778 $ 508,440 $ 549,115 $ 549,115
Senior Center $ 90,955 $ 94,194 $ 101,730 $ 109,868 $ 118,657 $ 128,150 $ 128,150
CenterPlace $ 1,061,231 $ 1,125,110 $ 1,215,119 $ 1,312,328 $ 1,417,315 $ 1,530,700 $ 1,530,700
Transfer to Capital $ 70,000 $ 20,000 $ 20,000 $ 70,000 $ 120,000 $ 129,600 $ 120,000
Inc.Bus.Plans $ - $ - $ 393,005 $ 424,702 $ 535,087 $ 577,894 $ 700,000
General Government $ 3,437,998 * $ 4,867,000 $ 3,250,000 $ 3,510,000 $ 3,790,800 $ 4,094,064 $ 4,094,064
Total General Fund 32,775,068 36,086,394 37,358,351 39,150,838 $ 42,403,713 $ 45,796,010 $ 45,936,593
Net 17,166,644 13,247,561 12,429,028 10,474,185 5,918,791 (1,430,194) (8,446,570)
Less cash Clow reserve (5,000,000)
Carryover to next yr 12,166,644 13,247,561 12,429,028 10,474,185 5,918,791 (1,430,194) (8,446,570)
x Law enforcement sales tax ends after 2009
89
Street Fund-Problem Statement#2
9-10-2008
2008 2009 2010 2011 2012 2013 2014
Estimate Estimate Estimate Estimate Estimate Estimate Estimate
Street Fund-#2
Beginning Fund Bal $ 3,735,000 $ 1,542,000 $ 3,192,000 $ 3,616,000 $ 3,677,120 $ 3,346,330 $ 2,592,276
Diverted Road Tax 2,000 - - - - - -
Interest Income 155,000 125,000 25,000 25,000 25,000 25,000 • 25,000
Utility tax-Telephones - 2,500,000 3,000,000 3,000,000 3,000,000 3,000,000 3,150,000
Loan from General Fund* - 1,175,000 - - - - -
Motor fuel tx&misc 2,050,000 2,050,000 2,050,000 2,050,000 2,050,000 2,050,000 2.050,000
5,942,000 7,392,000 8,267,000 8,691,000 8,752,120 8,421,330 7,817,276
Expenditures 4,400,000 4,200,000 4,536,000 4,898,880 ' 5,290,790 5,714,054 6,171,178
Repay$500,000 Loan - - 115,000 115,000 115,000 115,000 115,000
Ending Fund Balance $ 1,542,000 $ 3,192,000 $ 3,616,000 $ 3,677,120 $ 3,346,330 $ 2,592,276 $ 1,531,098
*$1.175 million authorized in 2009 but may not be needed
90
CITY OF SPOKANE VALLEY
Glossary of Budget Terms
Accrual Basis — A basis of accounting Capital Improvement — Expenditures
in which revenues and expenditures are related to acquisition, expansion or
recorded at the time they occur as rehabilitation of an element of the
opposed to when cash is actually government's physical plant; sometimes
received or spent. referred to as infrastructure.
Appropriation — A legal authorization Capital Outlay — Fixed assets that have
granted by the City Council to make general value of $5,000 or more and
expenditures and to incur obligations for have a useful economic lifetime of more
a specific purpose. than one year.
Assessed Valuation — The valuation set Capital Project — Major construction,
upon real estate and certain personal acquisition, or renovation activities
property by the County Assessor as a which add value to government's
basis for levying property taxes. physical assets or significantly increase
their useful life, also called capital
Authorized Positions — Employee improvements.
positions, which are authorized in the
adopted budget, to be filled during the Capital Projects Fund—A fund created
year. to account for all resources and
expenditures used for the acquisition of
Bond — A long-term promise to repay a fixed assets except those financed by
specified amount (the face amount of the enterprise funds.
bond) on a particular date (the maturity
date). The most common types of bonds Contingency — A budgetary reserve set
are general obligation revenue bonds. aside for emergencies or unforeseen
Bonds are primarily used to finance expenditures not otherwise budgeted.
capital projects.
Contractual Services — Services
Budget—A plan of financial activity for rendered to a government by private
a specified period of time (fiscal year or firms, individuals, or other governmental
biennium) indicating all planned agencies.
revenues and expenses for the budget
period. Debt Service — Payment of interest and
principal on borrowed money according
Budget Message — The opening section to a predetermined payment schedule.
of the budget that provides the City
Council and the public with a general Department — The basic unit of service
summary of the most important aspects responsibility, encompassing a broad
of the budget, changes from the current mandate of related service
and previous years, and the views and responsibilities.
recommendations of the Mayor.
91
Division — Can be a subunit of a that define accepted accounting
department which encompasses a principles.
substantial portion of the duties assigned
to a department (e.g. Building Division GASB — The Governmental Accounting
in the Planning and Community Standards Board, established in 1985, is
Development Department). the current standard-setting board for
governmental GAAP.
Encumbrance — The commitment of
appropriated funds to purchase an item General Fund —The principal operating
or service. To encumber funds means to fund of the City used for general
set aside or commit funds for a specified governmental operations. Taxes and
future expenditure. fees that generally have no restriction on
their use support it.
Expense — Charges incurred (whether
paid immediately or unpaid) for General Obligation (G.O.) Bonds —
operations, maintenance, interest or This type of bond is backed by the full
other charges. faith, credit and taxing power of the
government issuing it.
Face Value — The amount of principal
that must be paid at maturity for a bond Indirect Cost— A cost necessary for the
issue. functioning of the organization as a
whole, but which cannot be identified
Fiscal Year — A twelve-month period with a specific product, function or
designated as the operating year for activity.
accounting and budgeting purposes in an
organization. Infrastructure — The physical assets of
a government (e.g. streets, water, sewer,
Full-time Equivalent Position (FTE) — public buildings, and parks).
A full-time or part-time position
converted to the decimal equivalent of a Interfund Transfers — The movement
full-time position based on 2,080 hours of monies between funds of the same
per year. For example, a part-time governmental entity.
person working 20 hours per week --
would be equivalent of 0.5 of a full-time Levy — To impose taxes for the support
position. of the governmental activities.
Fund—A fiscal entity with revenues and Long-term Debt— Debt with a maturity
expenses that are segregated for the of more than one year after the date of
purpose of carrying out a specific issuance.
purpose or activity.
Mission Statement — A broad statement
GAAP — Generally Accepted of the intended accomplishment or basic
Accounting Principles. Uniform purpose of a program.
minimum standards for financial
accounting and recording, encompassing Modified Accrual Accounting — A
the conventions, rules, and procedures basis of accounting in which
92
expenditures are accrued but revenues Revenue — Sources of income financing
are accounted for when they become the operations of government.
measurable and available. Since this
type of accounting basis is a Taxes— Compulsory charges levied by a
conservative financial approach, it is government for the purpose of financing
recommended as the standard for most services performed for the common
governmental funds. benefit. This term does not include
specific charges made against particular
Operating Budget — The portion of the persons or property for current or
budget that pertains to daily operations permanent benefits such as special
that provide basic governmental assessments. Neither does the term
services. include charges for services rendered
only to those who pay, for example,
Ordinance — A formal legislative sewer service charges.
enactment by the City Council. If it is
not in conflict with any higher form of Unreserved Fund Balance — The
law, such as a statute or constitutional portion of a fund's balance that is not
provision, it has the full force and effect restricted for a specific purpose and is
of law within the boundaries of the available for general appropriation.
municipality to which it applies.
User Charges — The payment of a fee
Program — The smallest organization for direct receipt of a public service by
that delivers a specific set of services. A the party who benefits from the service.
program may be an entire department; or
if a department encompasses Vision Statement — A short statement
significantly diverse responsibilities or that conveys the big picture of the
large work forces, a single department organization. It is general in scope, not
may be divided into two or more restricting. It answers the question
programs. "Why?"
Reserve — An account used to either set
aside budgeted revenues that are not
required for expenditure in the current
budget year or to earmark revenues for a
specific future purpose.
Resolution — A special or temporary
order of a legislative body—an order of
a legislative body requiring less legal
formality than an ordinance or statute.
Resources —Total amounts available for
appropriation including estimated
revenues, fund transfers, and beginning
balances.
93