Ordinance 14-015 Adopts 2015 Budget CITY OF SPOKANE VALLEY
SPOKANE COUNTY,WASHINGTON
ORDINANCE NO. 14-015
AN ORDINANCE OF THE CITY OF SPOKANE VALLEY, SPOKANE COUNTY,
WASHINGTON, ADOPTING A BUDGET FOR THE PERIOD JANUARY 1, 2015
THROUGH DECEMBER 31, 2015; APPROPRIATING FUNDS; ESTABLISHING
SALARY SCHEDULES FOR ESTABLISHED POSITIONS; AND OTHER MATTERS
RELATING THERETO.
WHEREAS, State law requires the City Manager to prepare a preliminary budget for the City of
Spokane Valley at least 60 days before the beginning of the City fiscal year beginning January 1, 2015
and ending December 31, 2015; 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 September 9 and October
14, 2014. The City Council met and invited public comment in the City Council Chambers during each
public hearing; and
WHEREAS, proper notice was given and the preliminary budget was filed with the City Clerk
October 7,2014; and
WHEREAS, the City Council desires to adopt the 2015 budget, including all allowances, and an
appropriation for each fund; and
WHEREAS, the City of Spokane Valley property tax levy in 2014 for collection in 2015, will be
$11,077,144.26, which represents a 0% increase in the 2015 levy. This levy is exclusive of additional
revenue resulting from new construction, improvements to property, any increase in the value of State
assessed property, any annexations that have occurred, and refunds made.
NOW,THEREFORE,the City Council of the City of Spokane Valley do ordain as follows:
Section 1. Adoption of 2015 Budget. The budget for the City of Spokane Valley for the year 2015
is adopted at the fund level. The final budget for 2015 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:
Ordinance 14-015 Adopting 2015 Budget Page 1 of 3
Estimated Estimated
Beginning Ending
Fund Fund Total Fund
Annual Appropriation Funds No. Balance Revenues Sources Appropriations Balance
General Fund 001 20,897,277 38,442,200 59,339,477 39,981,282 19,358,195
Street Fund 101 1,956,788 4,438,000 6,394,788 4,491,000 1,903,788
Paths&Trails Fund 103 29,671 7,800 37,471 0 37,471
Hotel/Motel Tax Fund 105 190,227 510,300 700,527 600,000 100,527
Solid Waste 106 0 125,000 125,000 125,000 0
CenterPlace Operating Reserve Fund 120 300,000 0 300,000 0 300,000
Service Level Stabilization Fund 121 5,455,802 8,200 5,464,002 0 5,464,002
Winter Weather Reserve Fund 122 504,265 800 505,065 500,000 5,065
City Facilities Repair&Replacement 123 1,174,687 1,300 1,175,987 616,284 559,703
LTGO Bond Debt Service Fund 204 0 538,100 538,100 538,100 0
REET 1 Capital Projects Fund 301 1,015,822 626,000 1,641,822 555,179 1,086,643
REET 2 Capital Projects Fund 302 1,047,658 626,000 1,673,658 698,489 975,169
Street Capital Projects 303 61,827 11,516,244 11,578,071 11,516,244 61,827
Park Capital Projects Fund 309 450,379 100,500 550,879 490,650 60,229
Civic Facilities Capital Projects Fund 310 1,913,088 340,500 2,253,588 0 2,253,588
Pavement Preservation Fund 311 1,925,010 3,216,032 5,141,042 2,615,050 2,525,992
Capital Reserve Fund 312 8,283,706 0 8,283,706 2,120,000 6,163,706
45,206,207 60,496,976 105,703,183 64,847,278 40,855,905
Estimated Estimated
Beginning Ending
Fund Working Total Working
Working Capital Funds No. Capital Revenues Sources Appropriations Capital
Stormwater Management Fund 402 1,332,820 1,881,500 3,214,320 2,257,869 956,451
Aquifer Protection Area Fund 403 458,099 1,760,000 2,218,099 1,200,000 1,018,099
Equipment Rental&Replacement Fund 501 1,212,092 36,544 1,248,636 30,000 1,218,636
Risk Management Fund 502 124,171 325,000 449,171 325,000 124,171
3,127,182 4,003,044 7,130,226 3,812,869 3,317,357
Total of all Funds 48,333,389 64,500,020 112,833,409 68,660,147 44,173,262
The total balance of all funds appropriated for 2015 is $68,660,147.
Section 2. 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 to the Association of Washington Cities.
Section 3. 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 4. Effective Date. This Ordinance shall be in full force and effect five days after the date
of publication of this Ordinance or a summary thereof in the official newspaper of the City.
Ordinance 14-015 Adopting 2015 Budget Page 2 of 3
PASSED by the City Council this 17`h day of November, 2014.
Air
Dean Grafos,Mayor
ATTES
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Christine Bainbridge, City Clerk
Approved As To Form:
P
Office Ci�orney
Date of Publication: November 21,2014
Effective Date: November 26, 2014
Ordinance 14-015 Adopting 2015 Budget Page 3 of 3
City of Spokane Valley, WA
2015 Annual
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4, City of Spokane Valley, Washington
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' Annual Budget •
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For the Fiscal Year •
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January 1 through December 31, 2015 •
City Hall
11707 East Sprague Avenue
4. Spokane Valley, WA 99206
Website: www.spokanevalley.org
Phone: (509)921-1000
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City of Spokane Valley, WA
Spokane County
January 1,2015 through December 31,2015
Council members Summary III
City Manager's Budget Message 1
Finance Director's Message-About the 2015 Budget and Budget Development Process 7
Budget Summary 20-36
Revenues by Fund and Type 37-39
Expenditure by Fund and Department 40-43
General Fund Department Changes from 2014 to 2015 44-47
#001-General Fund-Expenditures by Department by Type
City Council 48
City Manager 50
Public Safety 51
Deputy City Manager.... 54
Finance 55
Human Resources 56
Public Works 57
Community Development 58
Parks&Recreation 62
General Government 68
Special Revenue Funds
#101 -Street Fund 70
#103 -Trails&Paths Fund 71
#105 -Hotel/Motel Tax Fund 71
#106- Solid Waste 72
#120 - Center Place Operating Reserve Fund 73
#121 - Service Level Stabilization Reserve Fund 73
#122-Winter Weather Reserve Fund 74
#123 - Civic Facility Replacement Fund 74
Debt Service Funds
#204-Limited Tax General Obligation(LTGO) Fund 75
City of Spokane Valley 2015 Budget
Capital Projects Funds
#301 —REET 1 Capital Projects Fund 76
#302—REET 2 Capital Projects Fund 77
#303 -Street Capital Projects Fund 78
#309-Parks Capital Grants Fund 79
#310-Civic Facilities Capital Projects Fund $0
#311 - Pavement Preservation Fund 81
#312—Capital Reserve Fund $4
Enterprise Funds
#402- Stormwater Management Fund 85
#403 - Aquifer Protection Area Fund 87
Internal Service Funds
#501 -Equipment Rental &Replacement Fund 88
#502-Risk Management Fund 89
Total of Capital Expenditures for 2015 90
FTE Count by Year—2009 through 2015 91
Work Force Comparison 92
Appendix A, Employee Position Classification and Salary Schedule 93
Glossary of Budget Terms 94
Ordinance#14-015 Adopting the 2015 Budget 97
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City Manager's Budget Message
2015 Annual Budget
Dear Citizens, Mayor and City Council of Spokane Valley:
I am pleased to present the attached 2015 proposed budget for the City of Spokane Valley. The
City of Spokane Valley remains financially strong and continues to benefit from a history of
prudent financial decisions since our 2003 incorporation. Responsible budgeting and restrained
spending has helped us achieve our key fiscal policies including an ending fund balance
equivalent to six months of general fund operations, and almost no debt.
The City of Spokane Valley is a stellar example of how a City can function efficiently and
economically while providing key services to the community. Our per capita employee count and
personnel expenses are among the lowest (if not the lowest) in the nation.
To ensure continued financial stability it is imperative that the City keep its recurring expenses in
check. To do this, we must continue to limit recurring expenditures at levels less than or equal to
our annual revenues. Beyond recurring operating activity however, because of our excellent
financial condition, we are afforded the opportunity to use that portion of the General Fund fund
balance that exceeds 50% for nonrecurring expenditure in pursuit of programs that are important
to the City Council and community. Recent examples of this include General Fund contributions
to the Appleway Trail — University to Pines project, Sullivan Road West Bridge Replacement
project and the Appleway Landscaping project.
Beginning in 2012, the City initiated spending of general fund, special revenue fund and capital
project fund revenues and reserves for the sole purpose of aiding street preservation. In 2015, our
citizens will again see an aggressive program of repaving our roadways. Some may question
paving roads that "don't look so bad." The truth is the best time to repave is before a road
deteriorates to the point that full reconstruction is necessary. Full reconstruction can cost
substantially more than pavement preservation such as crack sealing or grinding and repaving.
That is why the City of Spokane Valley has committed critical financial resources to preservation
of our transportation infrastructure.
1
Fist. at Policies
The Fiscal Policies adopted by the City Council are an important element in the long range fiscal
strength of Spokane Valley. These policies appropriately dictate that if the economic conditions
deteriorate, future budget reductions may be triggered.
Financial Management—The City proposes to:
1. Maintain basic service levels with minimal resources to achieve success.
2. Minimize personnel costs/overhead by continuing to contract for many services.
3. Continue the six-year Business Plan process.
4. Leverage City funds with grant opportunities.
5. Minimize City debt with a pay as you go philosophy.
o The State of Washington sets the maximum level of allowable debt for
cities based on assessed value of property. The City of Spokane Valley
currently utilizes only 1.31% of its total debt capacity, and more
importantly, only 6.54% of non-voted bond capacity. This is extremely
low debt.
6. Strive to prioritize spending in the annual budget process and minimize mid-year
addition of projects and appropriations.
Financial Objectives -The City's financial objectives are:
1. Maintain a minimum General Fund Ending Balance of 50% of recurring expenditures
which is the equivalent of six months of general fund operations.
2. If necessary, utilize the Service Level Stabilization Reserve Fund ($5.4 million) to
maintain ending fund balance minimum.
3. Commitment to the strategy that the Service Level Stabilization Reserve Fund will
not reduce below$3.24 million (60%of$5.4 milIion).
4. Maintain the property tax assessment the same as 2014 with the exception of new
construction. As in the previous four years, the City will forego the 1% annual
increase allowable by RCW 84.52.050. We anticipate this will result in a levy of
$11,077,144 plus estimated new construction of $200,000 for a total levy of
$11,277,144. The 1% increase capacity will be banked for future use as provided by
law.
5. Grow our economy so our existing tax base can support our basic programs.
Commitment — By committing to these policies, the City will ensure financial sustainability
well into the future. Breaking this commitment can take us in the opposite direction and begin to
erode our fiscal strength.
2
Budget Highlights
The 2015 Budget recognizes the economic realities of our times and the necessity to continue to
operate within our financial means.
Pavement Preservation Fund: In the 2012 Budget, Council established the
Pavement Preservation Fund #311. For 2015, projected expenditures for
preservation are $2,615,050. A total of$971,032 in grant funding is budgeted in
pavement preservation for 2015. In addition, $920,000 will be transferred from
the General Fund, $206,618 from the Street Fund, $616,284 from the Civic
Facilities Replacement Fund, $251,049 from REET 1 Capital Projects Fund and
$251,049 from REET 2 Special Projects Fund. Most of these transfers are
projected to be sustainable for the foreseeable future. However, the transfer from
the Civic Facilities Replacement fund is not sustainable and is depleted at year
end 2016. The good news is due to grants, the total revenues for street
preservation are $3,216,032 which exceeds expenditures by $600,982. Because of
this, we currently are able to continue the funding of street preservation through at
least 2019. This will require us to adhere to a budget and continue to utilize grant
funds to bolster our own city transfers.
Moderate Growth in Current Operational Expenses/Budget Increase: Investing
in the essential core services identified by the Council and community creates
baseline costs. Similar to the trend in most jurisdictions, costs and demands for
service are growing while tax revenues are decreasing. Quality service delivery
requires ongoing investment in basic capacity to provide efficient operations.
Moderate as it may be, recurring operational expenses have increased as reflected
in the General Fund increase of 3.90% for 2015.
Staffing Levels: Staffing levels for 2015 will remain the same as 2014 for a total
of 87.25 employees. Even taking into consideration that we contract for police
services and are served by Fire Districts and a Library District, for a major city,
we are operating substantially below the normal employee count at a substantially
reduced cost. Spokane Valley personnel costs are approximately 20% of the total
General Fund recurring expenditures. Comparable cities and counties typically
fund personnel costs at about 40% to 70% of their General Fund Budget (after
adjusting for police, fire and library personnel, of which the City of Spokane
Valley contracts). Spokane Valley staff levels are about one employee for every
1,055 citizens. Comparable cities range from one employee to every 160 citizens
to one employee for every 463 citizens. While the survey is not scientific,the low
comparable personnel costs coupled with the low employee per citizen ratio
indicates the City of Spokane Valley is operating at a very low yet effective
staffing level.
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 with 50,000 or more in population. By all comparisons, the City
of Spokane Valley is a lean, productive City government.
3
Public Safety Costs: In 2015, the Police, Court and Jail related services proposed
budget is $24,153,492 —an amount equal to 214% of anticipated property tax
collections ($11,277,100) for the entire year. Council has made a commitment not
to reduce public safety service levels and associated costs in 2015.
Challenges:
Pavement Preservation: Street Preservation needs must be balanced with other
needs. The 2015 Budget achieves this balance.
Grants and Declining Matching Funds: City staff actively pursues funding
commitments from other sources to help pay the cost of needed capital
improvements—roads, bridges, stormwater and parks that benefit the
community. In 2015 a total of $16,520,944 is budgeted for a range of capital
projects of which $10,945,146 (66.2%) is coming from outside grant sources.
When the City applies for state and federal grants, the City must provide its share
(match) for these projects. In the past, Real Estate Excise Tax (REET) was used
for most of the City match. In addition to capital construction, the City funds a
portion of Pavement Preservation from REET funds.
During the last five years, annual revenue from the REET tax has declined from
$2.5 million to estimated 2015 revenues of $1.2 million. Depending on
availability of Federal, State and Local grants, which have been declining, the
City may reach a point where we have to prioritize preservation versus capital
projects.
Local Street Maintenance Combination of Funding: This fund derives its
revenues from an allocation of the State Motor Vehicle Fuel Tax distributed to
cities and towns, and a 6% city utility tax on telephone usage estimated in 2015 at
$1,859,900 and $2,565,100 respectively. The combination of Fuel Tax and
Telephone Utility Tax enables us to meet the ongoing need for these funds to pay
for critical street maintenance activities such as snow plowing, pothole repair,
crack sealing, sweeping, weed control, street lighting, traffic signals and a variety
of other repairs/improvements. In 2015, $206,618 will transfer to Pavement
Preservation for more substantial repaving projects.
4
The Budget for 2015
Balanced Budget Adopted:
One of the most important tests of fiscal management is the ability of a municipal enterprise to
maintain basic services during an economic downturn. The creation and maintenance of financial
reserves since incorporation has served its intended purpose and provided the opportunity for
Spokane Valley to sustain critical public services during the turbulent economic conditions that
began in 2008 and from which we are just now emerging. The 2015 budget reflects a prudent
increase in continuation of service delivery capabilities.
The 2015 budget is in balance. Expenses have been balanced with known or reasonably
predictable revenues. The budget is designed to maintain the healthy, 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. This approach allows available resources to be put toward sustaining
services that are consistent with the City Council's priorities for 2015 and beyond.
Future Concepts:
The budget process is not static and Council, the citizens, and staff must remain vigilant to watch
for economic trends that impact current forecasts. Even as we adopt a 2015 budget, we must
keep in mind the future economic opportunities and threats that may impact our multi-year
forecast. An example of potential impacts and adaptive future concepts are as follows:
• A commitment by Management to review all vacant positions prior to filling them. (In
some cases, positions must be filled quickly due to workload.)
• Continue budget strategy to fund City programs and pavement preservation within the
existing City of Spokane Valley tax structure.
• By all indications, the economic recovery of the U.S. and its collective states, counties
and cities will be a steady but perhaps faltering process. The City of Spokane Valley has
predicted $200,000 increase in property tax due to new construction, and an increase in
sales tax revenues of 3.76% ($638,400) in 2015. Sales tax actually declined substantially
in 2008—2011 and began to trend slowly upward in 2012.
• Because it represents about 63% of the General Fund budget, achieving future budget
reductions without impacting Law Enforcement and other Public Safety services will be
challenging but achievable.
5
Acknowledgments:
I would like to acknowledge the City Council and staff for a long history of conservative
spending and prudent fiscal planning. By saving and conserving the taxpayers' money, and by
adopting prudent long-term fiscal policies, the City can balance its budget for many years to
come.
The City Council has set a path to ensure the long-term financial sustainability of the City. The
management staff and employees have worked together to develop Business Plans and 2015
budget recommendations that achieve Council's goal of sustainability.
The Citizens of Spokane Valley should be proud of the strong financial condition of their City.
We invite your examination and questions regarding the 2015 Budget.
Respectfully,
Mike Jackson
City Manager
6
SCH 1 tx' 11707 E Sprague Ave Suite 106 ♦ Spokane Valley WA 99206
ot ne 509.921.1000 ♦ Fax: 509.921.1008 • cityhall@spokanevalley.org
40000 Valley
TO: City Manager and Members of the City Council
FROM: Mark Calhoun,Deputy City Manager
SUBJECT: About the 2015 Budget and Budget Development 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 serves four functions:
1. It is 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. It is 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. It is 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. It is 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
beginning of the City's fiscal year. The budget is the legal authority to expend public moneys and controls
those expenditures by limiting the amount of the appropriation at the fund level. The revenues of the City are
estimated, along with available cash carry-forward,to indicate funds available. The budget takes into account
unforeseen contingencies and provides for the need for periodic adjustments.
7
2014 BUDGET DEVELOPMENT PROCESS
Historically the City has utilized a budgeting approach that assumed for most functions of government that
the current year's budget was indicative of the base required for the following year. However, with the recent
downturn in the economy and resultant reduction in revenues (most notably the decline in sales taxes), the
2012 through 2015 Budget development processes were amended to consciously review service levels in each
department and determine the appropriate level of funding that meets Council goals relative to available
resources.
The 2015 Budget development process began at the February 18, 2014 Council workshop where among other
topics, Council and Staff discussed the budget in general terms. In mid-April 2014 the Finance Department
notified City Departments that their 2015 revenue and expenditure estimates were due by mid-May. Through
the balance of May and early June, the City Manager's office and Finance Department worked to prepare
budget worksheets that were communicated to the City Council at a Budget workshop held June 17, 2014.
Following the workshop, the Finance Department continued work on the budget including refinements of
revenue and expenditure estimates and through July and August, the Finance Department and City Manager
reviewed updated budget projections.
By the time the 2015 Budget is scheduled to be adopted on November 17, 2014, the Council will have had an
opportunity to discuss it on seven separate occasions, including two public hearings to gather input from
citizens:
June 17 Council budget workshop
September 2 Admin report: Estimated 2015 revenues and expenditures
September 9 Public hearing#1 on 2015 revenues and expenditures
October 7 City Manager's presentation of preliminary 2015 Budget
October 14 Public hearing#2 on 2015 Budget
October 28 First reading on ordinance adopting the 2015 Budget
November 17 Second reading on ordinance adopting the 2015 Budget
Once adopted,the final operating budget is published,distributed,and made available to the public.
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 actual
expenditures are in compliance with the approved budget. The Finance Department provides the City
Manager and City Council with monthly reports to keep them abreast of the City's financial condition and
individual department compliance with approved appropriation levels. 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 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 adopted by Council after holding one public
hearing.
8
BUDGET PRINCIPLES
• 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 amendments 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.
• 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 strive to maintain equipment replacement funds 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. New operations in difficult economic times may make it
difficult to fund this principle in some years.
• The City will pursue an ending general fund balance at a level of no less than 50% of recurring
expenditures. This figure is based upon an evaluation of both cash flow and operating needs.
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:
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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:
1. 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.
2. 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:
• #101 -Street Fund
• #103 -Paths&Trails Fund
• #105-Hotel/Motel Tax Fund
• #106-Solid Waste Fund
• #120-CenterPlace Operating Reserve Fund
• #121 -Service Level Stabilization Reserve Fund
• #122 -Winter Weather Reserve Fund
• #123 -Civic Facilities Replacement Fund
3. Debt Service Funds
These funds account for financial resources which are designated for the retirement of debt. Debt Service
Funds are comprised of the#204—LTGO Debt Service Fund.
4. Capital Project Funds
These funds account for financial resources, which are designated for the acquisition or construction of
general government capital projects. Capital Project Funds include:
• #301 —REET 1 Capital Project Fund
• #302—REET 2 Capital Projects Fund
• #303 -Streets Capital Projects Fund
• #309- Parks Capital Projects Fund
• #310-Civic Facilities Capital Projects Fund
• #311 -Pavement Preservation Fund
• #312—Capital Reserve Fund
Proprietary Fund Types
A fifth type of fund classification are the Proprietary Funds that 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 based on the commercial model which 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 (total net assets) is segregated into restricted,
unrestricted and invested in capital assets classifications. As described below,there are two generic fund
types in this category:
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I. Enterprise Funds
These funds account for operations that provide goods or services to the general public and are
supported primarily by user charges. Included in this type of fund is:
• #402—Stormwater Management Fund
• #403 —Aquifer Protection Area Fund
2. Internal Service Funds
These funds account for operations that provide goods or services to other departments or funds of the
City. Included in this type of fund is:
#501 -Equipment Rental and Replacement Fund
#502-Risk Management Fund
Basis of Accounting
Basis of accounting refers to when revenues and expenditures are recognized, recorded in the accounting
system and ultimately reported in the financial statements.
• Modified Accrual Basis of Accounting is used for all governmental funds. Modified accrual
recognizes revenues when they become both measurable and available to finance expenditures of the
current period.
• Accrual Basis of Accounting is used for enterprise and internal service funds. Under this system
revenues and expenses are recognized in the period incurred rather than when cash is either received
or disbursed.
Budgets and Budgetary Accounting
Annual appropriation budgets are adopted for all funds with Governmental Funds utilizing a modified
cash basis of accounting for budget purposes,and Proprietary Funds utilizing a working capital approach.
Budgets are adopted at the fund level that constitutes the legal authority for expenditures and annual
appropriations for all funds lapse at the end of the fiscal period.
EXPLANATION OF MAJOR REVENUE SOURCES
General Fund#001
• Property Tax
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 the Library District, which leaves the City with
the authority to levy up to$1.60 for its own purposes. The levy amount must be established by ordinance
by November 30th prior to the levy year.
• Retail Sales and Use Tax
The sales tax rate for retail sales transacted within the boundaries of the City of Spokane Valley is 8.7%.
The tax that is paid by a purchaser at the point of sale is remitted by the vendor to the Washington
Department of Revenue who then remits the taxes back to the various agencies that have imposed the tax.
The allocation of the 8.7%tax rate to the agencies is as follows:
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State of Washington 6.50%
City of Spokane Valley 0.85%
Spokane County 0.15%
Criminal Justice 0.10%
Spokane Public Facilities District 0.10% *
Public Safety 0.10% * - 2.20%local tax
Juvenile Jail 0.10% *
Mental Health 0.10% *
Law Enforcement Communications 0.10% *
Spokane Transit Authority 0.60%
8.70%
*Indicates voter approved sales taxes.
• 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% of the receipts to Spokane County, with
the remainder allocated on a per capita basis to the County and cities within the County.
• Public Safety Sales Tax
Beginning in 2005, an additional .1% voter approved increase in sales tax was devoted to public safety
purposes. This .1% was approved by the voters again in August 2009. Of the total amount collected,the
State distributes 60% of the receipts to Spokane County, with the remainder allocated on a per capita
basis to the cities within the County.
• Gambling Tax
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 Iater 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.
• State-Shared Revenues
State-shared revenues are received from liquor sales, and motor vehicle excise taxes. 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 2014 population figure used in the 2015 Budget is
92,050 as reported by the Office of Financial Management for Washington State on April 1, 2014. This
figure is important when determining distribution of State shared revenues on a per capita basis.
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• Fines and Forfeitures/Public Safety
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, with the City, on average, retaining
less than 50%of the amount collected.
• Community Development
Community Development revenues are largely composed of fees for building permits, plan reviews, false
alarms and right of way permits.
• Recreation Program Fees
The Parks and Recreation Department charges fees for selected recreation programs. These fees offset
direct 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 money held by the State of Washington prior to the
distribution of the taxes to the City, as well as on City initiated investments.
Street Fund#101
• Motor Vehicle Fuel Excise Tax(gas tax)
The State of Washington collects a $.3750 per gallon motor vehicle fuel tax at the pump and remits
$.0296 of the tax back to cities on a per capita basis. For 2015 the Municipal Research and Services
Center estimates the distribution back to cities will be $20.29 per person. Based upon a City of Spokane
Valley population of 92,050 (per the Washington State Office of Financial Management on April 1,2014)
we anticipate the City will collect $1,867,700 in 2014. RCW 47.30.050 specifies that .42% of this tax
must be expended for paths and trails activities and based upon the 2015 revenue estimate this computes
to $7,800. The balance or $1,859,900 will be credited to Fund #101 for Street maintenance and
operations.
• Telephone Utility Tax
The City of Spokane Valley levied a 6% telephone utility tax via Ordinance #08-014 with collections
beginning in 2009. Telephone companies providing this service pay the tax to the City monthly.
Telephone tax has been estimated at $2.57million for 2015.
Paths& Trails Fund #103
Cities are required to spend .42% of the motor vehicle fuel tax receipts on paths and trails (please see the
explanation for Street Fund #101) which we anticipate will be $7,800 in 2015. Because the amount collected
in any given year is relatively small, it is typical to accumulate State distributions for several years until
adequate dollars are available for a project.
Hotel/Motel Tax Fund#105
The City imposes a 2% tax under RCW 67.28.180 on all charges made for the furnishing of lodging at hotels,
motels, and similar establishments (including bed and breakfasts and RV parks) for a continuous period of
less than one month. The tax is taken as a credit against the 6.5 percent state sales tax, so that the total tax
that a patron pays in retail sales tax and hotel/motel tax combined is equal to the retail sales tax in the
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jurisdiction. The revenues generated by this tax may be used solely for paying for tourism promotion and for
the acquisition and/or operation of tourism-related facilities. This tax is estimated to generate $510,000 in
2015.
LTGO Debt Service Fund#204
In 2003 the City issued $9,430,000 in limited tax general obligation (LTGO) bonds the proceeds of which
were used to finance both the construction of CenterPlace and road and street improvements surrounding the
facility. In 2014 the City refunded the LTGO bonds in order to take advantage of lower interest rates which
resulted in a reduction in subsequent annual bond repayment (much like refinancing a home mortgage). At
the completion of the bond refunding there remained$7,035,000 of LTGO bonds. Of this total:
• $5,650,000 remains on the original debt used towards the construction of CenterPlace. These bonds will
be paid off in annual installments over the 20-year period ending December 1,2033. Annual debt service
payments on these bonds are provided by the Spokane Public Facilities District. At January 1, 2015 the
outstanding balance on this portion of the bond issue will be$5,425,000.
• $1,385,000 remains on the original debt used towards the road and street improvements. These bonds
will be paid off in annual installments over the 10-year period ending December 1, 2023. Annual debt
service payments on these bonds are provided by equal distributions from the 1' and 2nd quarter percent
real estate excise tax. At January 1,2015 the outstanding balance on this portion of the bond issue will be
$1,250,000.
REET 1 Capital Projects Fund#301
Under Washington State Law, RCW 82.46.010, the City is allowed to impose an excise tax on each sale of
real property at the rate of one-quarter of one percent of the selling price. The revenue generated is used for
financing capital projects as specified in the capital facilities plan under the Growth Management Act.
REET 2 Capital Projects Fund#302
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
used for financing public works capital projects as specified in the capital facilities plan under the Growth
Management Act.
Stormwater Management Fund #402
A stormwater fee is imposed upon every developed parcel within the City, which is an annual charge of$21
for each single family unit and $21 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
generate$1,880,000 in 2015.
Aquifer Protection Area(APA) Fund#403
These are voter approved fees, the proceeds of which are applied to aquifer protection related capital
construction projects. Fees are collected by Spokane County and remitted to the City twice each year. Fees
include:
• An annual fee of$15 per household for the withdrawal of water from properties within the APA.
• An annual fee of$15 per household for on-site sewage disposal by properties within the APA.
• For commercial properties an annual fee ranging from $15 to$960 depending upon water meter size.
These fees are estimated to generate$500,000 in 2015
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Interfund Transfers
Many funds receive a portion of their revenues from other funds in the form of an interfund transfer. These
transfers typically represent payments for either services rendered by one fund for another or a concentration
of revenues for a specific project or purpose. The following interfund transfers are planned for 2015:
Out:
001 101 105 I 123 301 I 302 312 402 Total In
001 0 39,700 30,000 0 0 0 0 13,400 83,100
204 0 0 0 0 82,150 82,150 0 0 164,300
303 0 0 0 0 221,980 365,290 2,120,000 0 2,707,270
In: 309 I00,000 0 0 0 0 0 0 0 100,000
310 339,300 0 0 0 0 0 0 0 339,300
311 920,000 206,618 0 616,284 251,049 251,049 0 0 2,245,000
501 0 0 0 0 0 0 0 0 0
502 325,000 0 0 0 0 0 0 0 325,000
5,963,970 Total in
Total Out 1,684,300 246,318 30,000 616,284 555,179 698,489 2,120,000 13,400 5,963,970 Total out
0
#001-General Fund is budgeted to transfer out$1,684,300 including:
• $100,000 to Fund #309-Park Capital Projects Fund for park related projects.
• $339,300 to Fund #310 - Civic Facilities Capital Projects Fund which is being done for the purpose of
building into the General Fund Budget the anticipated additional cost the City will annually incur when
we eventually construct a City Hall structure rather than renting space.
• $920,000 to Fund 4311 -Pavement Preservation Fund for pavement preservation projects.
• $325,000 to the#502-Risk Management Fund for the 2014 property and liability insurance premium.
#101-Street Fund is budgeted to transfer out$246,318 including:
• $39,700 to Fund#001-General Fund to cover administrative costs.
• $206,618 to Fund #311-Pavement Preservation Fund for pavement preservation projects.
#105-Hotel / Motel Tax Fund is budgeted to transfer$30,000 to Fund #001-General Fund for the purpose of
financing advertising at CenterPlace.
#123-Civic Facilities Replacement Fund is budgeted to transfer $616,284 to Fund #311-Pavement
Preservation Fund for pavement preservation projects.
#301-REET 1 Capital Projects Fund is budgeted to transfer out $555,179 including:
• $82,150 to Fund #204-LTGO Debt Service Fund to pay a portion of the annual payment on the 2014
LTGO bonds.
• $221,980 to Fund #303-Street Capital Projects Fund that will be applied towards grant matches for street
construction projects.
• $251,049 to Fund#311-Pavement Preservation Fund for pavement preservation projects.
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#302-REET 2 Capital Projects Fund is budgeted to transfer out$698,489 includingj
• $82,150 to Fund #204-LTGO Debt Service Fund to pay a portion of the annual payment on the 2014
LTGO bonds.
• $365,290 to Fund #303-Street Capital Projects Fund that will be applied towards grant matches for street
construction projects.
• $251,049 to Fund#311-Pavement Preservation Fund for pavement preservation projects.
#312 — Capital Reserve Fund is budgeted to transfer $2,120,000 to Fund #303-Street Capital Projects Fund
that will be applied towards the Sullivan Road West Bridge Replacement project.
#402-Stormwater Fund is budgeted to transfer $13,400 to Fund #001-General Fund to cover administrative
costs.
SIGNIFICANT ASSUMPTIONS IN THE 2014 BUDGET
Budget Summary for All Funds
• Based upon funding levels anticipated in the 2015 budget, City staff will strive to maintain adequate
levels of service.
• Appropriations for all City Funds will total $68.7 million including$16.5 million in capital expenditures,
comprised in-part of:
o $11.5 million in Fund#303 Street Capital Projects.
o $490,650 in Fund#309 Park Capital Projects.
o $2.6 million in Fund#311 Pavement Preservation Fund projects.
o $600,000 in Fund#402 Stormwater Management projects.
o $1.2 million in Fund#403 Aquifer Protection Area projects.
o $30,000 in Fund #501 Equipment Rental and Replacement for the acquisition of a small SUV for the
Community & Economic Development Department.
• To partially offset the$16.5 million in capital costs,we anticipate$10.9 million in grant revenues which
results in 66.25%of capital expenditures being covered with State and Federal money.
• Budgets will be adopted across 21 separate funds.
• The full time equivalent employee (FTE)count will remain at 87.25 employees.
• The 2015 Budget reflects the third consecutive year the City will set aside City monies in an amount
equivalent to 6%of General Fund recurring expenditures for pavement preservation in Fund#311 —
Pavement Preservation. This 6%equals$2,245,000.
• Positions and salary ranges are based on the City's compensation and classification plan.
• Payroll tax and benefit amounts are based on staff benefit plans.
• Contract costs for public safety,park maintenance, aquatics and street maintenance are based on estimates
by City staff.
• The City is setting money aside in Fund#501-Equipment Rental and Replacement for the eventual
replacement of its vehicles.
2015 General Fund Revenues
• Total recurring 2015 revenues are estimated at$38,442,200 as compared to$37,423,500 in 2014. This is
an increase of$1,018,700 or 2.72%.
• The two largest sources of revenue continue to be Sales Tax and Property Tax which are collectively
estimated to account for 81.1% of 2015 General Fund revenues.
• The 2015 general sales tax estimate(excluding criminal justice and public safety sales taxes) is reflective
of 2014 receipts to date and are currently estimated at $17.6 million which reflects an increase of
$638,400 or 3.76% over the 2014 amended estimate.
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• The Property Tax levy does not include the 1% increase allowed by Initiative#747 which was approved
by the voters in November 2001 through their approval of Initiative#747 and the subsequent action by
the State Legislature in November 2007.
o The 2015 levy is estimated at$11,277,100.
o The levy assumes we start with the 2014 levy of$11,077,100, forgo the I% increase allowed by State
law,and finally add taxes related to new construction which we estimate to be$200,000.
• Franchise fees and business registrations are primarily based on projected receipts in 2014.
• State shared revenues are based upon a combination of historical collections including 2014 collections
through July,and per capita distribution figures reported by the Municipal Research and Services Center.
• Fines and forfeitures are estimated by Spokane Valley and based on historical collections.
• Building permit and land use fees are estimated by Spokane Valley and based on historic collections.
2015 General Fund Expenditures
• Total 2015 recurring expenditures are budgeted at$38,338,882 as compared to$36,898,910 in 2014.
This is an increase of$1,439,972 or 3.90%.
• The City commitment of 6% of recurring General Fund expenditures to pavement preservation equals
$2,245,000 and is computed by multiplying total recurring expenditures prior to adding the pavement
preservation element ($37,418,882 x 6%=$2,245,000). The$2,245,000 that is transferred to Pavement
Preservation Fund#311 is comprised of the following:
o $920,000 from General Fund#001
o $206,618 from Street Fund #101
o $616,284 from Civic Facilities Replacement Fund#123
o $251,049 from REET 1 Capital Projects Fund#301
o $251,049 from REET 2 Capital Projects Fund#302
• 2015 Nonrecurring expenditures total $1,642,400 and include:
o a$100,000 transfer to Fund#309—Park Capital Projects
o $145,000 for Information Technology expenditures including:
• $25,000 for PEG hardware and software
• $20,000 to replace 2 copy machines (in Finance and Public Works)
• $60,000 to replace a Cisco 4510 switch that is 10-years old
• $20,000 to replace 2 DVRs at CenterPlace that are 9-years old
• $20,000 for a Laser fiche upgrade
o $3,000 for the acquisition of two scanners in the City Manager's office
o $25,000 to construct offices for unit supervisors at the Police Precinct
o $395,000 for professional services necessary to assist Community Development in the comprehensive
plan update
o $10,000 to upgrade the dial-up modems at the 3 swimming pools
o $8,000 to replace lounge area carpet at CenterPlace
o $7,400 of supplies for a 10-year CenterPlace anniversary event
o $949,000 that represents the anticipated City Police Department share of a CAD/RMS system that
will be acquired by the County Sheriff in 2015
General Fund Revenues Over(Under) Expenditures and Fund Balance
• 2015 recurring revenues are anticipated to exceed recurring expenditures by$103,318.
• Total 2015 expenditures are anticipated to exceed total revenues by$1,539,082.
o This is entirely due to the nonrecurring expenditures previously discussed which equal $1,642,400
and is not a result of ongoing operating costs overwhelming revenues. In fact it is because of the
City's strong financial position that we're able to make these acquisitions.
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• The total unrestricted General Fund fund balance is anticipated to be$19,172,310 at the end of 2015
which is 50.01%of total recurring expenditures of$38,338,882. Our goal is to maintain an ending fund
balance of at least 50.0%.
HiEhlights of Other Funds
Revenues
• Motor vehicle fuel tax(MVFT)revenue that is collected by the State and remitted to the City is estimated
to be $1,867,700 according to per capita estimates provided by the Municipal Research and Services
Center. Of this amount,$1,859,900 will be credited to the Street O&M Fund and.42% or$7,800 to the
Paths and Trails Fund.
• Telephone taxes that are remitted to the City and support Street Fund operations and maintenance are
anticipated at$2,565,100.
• Real estate excise tax(REET)revenue is computed by the City and is primarily used to match grant
funded street projects as well as pay a portion of the annual payment on the 2007 general obligation
bonds. In 2015 we estimate these revenues to be$625,000 per each 1/4%for a total of$1,250,000.
• Hotel/Motel tax revenues are computed by the City and are dedicated to the promotion of visitors and
tourism. In 2015 we estimate the 6%tax will generate$510,000.
• The Stomwater Management Fee is based on an equivalent residential unit(ERU)that is equal to 3,160
square feet of impervious surface that is billed at a rate of$21 per single family residence and$21 per
ERU for commercial properties (an ERU for a commercial property is computed as total square feet of
impervious surface divided by 3,160). In 20I5 we estimate this will fee will generate$1,880,000.
• The Aquifer Protection Area Fund is expected to generate$500,000 in fees that are collected on the City's
behalf by Spokane County and remitted in two installments during the year.
• Grant revenues that will be applied to a variety of construction projects are estimated at$10,885,146 in
2015. By fund we anticipate grant revenues as follows:
o Fund#303—Street Capital Projects-$8,714,114
o Fund #311 —Pavement Preservation-$971,032
o Fund#403 —Aquifer Protection Area-$1,200,000
Expenditures
• Fund#101 - Street Fund appropriations include:
o a$206,618 transfer to Pavement Preservation Fund#311 for pavement preservation projects
o $8,000 for the acquisition of a pavement marking grinder
o $45,000 for software and other improvements to the City's connection to City hardware managed by
the Spokane Regional Transportation Management Center.
• Fund#301 -REET 1 Capital Projects Fund includes a$555,179 appropriation to cover:
o a$82,150 transfer to LTGO Bond Debt Service Fund#204 to pay one-half of the City's annual
repayment of the 2014 LTGO Bonds.
o a$221,980 transfer to Street Capital Projects Fund#303 to partially offset the cost of street
construction/reconstruction projects.
o A $251,049 transfer to Pavement Preservation Fund#311 for pavement preservation projects
• Fund#302-REET 2 Capital Projects Fund includes a$698,489 appropriation to cover:
o a$82,150 transfer to LTGO Bond Debt Service Fund#204 to pay one-half of the City's annual
repayment of the 2014 LTGO Bonds.
o a$365,290 transfer to Street Capital Projects Fund#303 to partially offset the cost of street
construction/reconstruction projects.
o a$251,049 transfer to Pavement Preservation Fund#311 for pavement preservation projects
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• Fund #303—Street Capital Projects Fund includes an appropriation of$11,516,244 for a variety of street
construction projects. Included in the projects is the Sullivan Road West Bridge Replacement for which
we are appropriating$7,201,779 in 2015. We anticipate the project will cost approximately $15.3 million
between 2014 and 2016 and will be financed through a combination of$13.0 million in grants and $2.3
million in City matching funds with the source being a$2.3 million transfer from Fund#312—Capital
Reserves.
• Fund#309—Parks Capital Projects includes a$490,650 appropriation to cover a variety of City park
improvements that will be financed through a combination of a$100,000 transfer from the General Fund
#001 with the balance of$390,150 being paid from Fund#309 reserves.
• Fund#311 —Pavement Preservation includes$2,615,050 of pavement preservation projects that will be
financed in large part through grants totaling$971,032.
• Fund#312—Capital Reserve includes a$2,120,000 in transfers to Fund#303 —Street Capital Projects
that will be applied towards the Sullivan Road West Bridge Replacement project.
• Fund #402-Storm water Fund includes$616,000 for capital expenditures including:
o $600,000 for various projects,
o $16,000 for the acquisition of a variable message system (VMS)trailer
• Fund #403 -Aquifer Protection Area Fund includes a$1,200,000 appropriation for the Broadway
Stormdrain Retrofit project.
• Fund#501 -Equipment Rental and Replacement Fund includes$30,000 for the addition of three half-ton
pickups.
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CITY OF SPOKANE VALLEY,WA
2015 Budget Summary
Estimated Estimated
Beginning Ending
Fund Fund Total Fund
Annual Appropriation Funds No. Balance Revenues Sources Appropriations Balance
General Fund 001 20,897,277 38,442,200 59,339,477 39,981,282 19,358,195
Street Fund 101 1,956,788 4,438,000 6,394,788 4,491,000 1,903,788
Paths&Trails Fund 103 29,671 7,800 37,471 0 37,471
Hotel/Motel Tax Fund 105 190,227 510,300 700,527 600,000 100,527
Solid Waste 106 0 125,000 125,000 125,000 0
CenterPlace Operating Reserve Fund 120 300,000 0 300,000 0 300,000
Service Level Stabilization Fund 121 5,455,802 8,200 5,464,002 0 5,464,002
Winter Weather Reserve Fund 122 504,265 800 505,065 500,000 5,065
City Facilities Repair&Replacement 123 1,174,687 1,300 1,175,987 616,284 559,703
LTGO Bond Debt Service Fund 204 0 538,100 538,100 538,100 0
REET 1 Capital Projects Fund 301 1,015,822 626,000 1,641,822 555,179 1,086,643
REET 2 Capital Projects Fund 302 1,047,658 626,000 1,673,658 698,489 975,169
Street Capital Projects 303 61,827 11,516,244 11,578,071 11,516,244 61,827
Park Capital Projects Fund 309 450,379 100,500 550,879 490,650 60,229
Civic Facilities Capital Projects Fund 310 1,913,088 340,500 2,253,588 0 2,253,588
Pavement Preservation Fund 311 1,925,010 3,216,032 5,141,042 2,615,050 2,525,992
Capital Reserve Fund 312 8,283,706 0 8,283,706 2,120,000 6,163,706
45,206,207 60,496,976 105,703,183 64,847,278 40,855,905
Estimated Estimated
Beginning Ending
Fund Working Total Working
Working Capital Funds No. Capital Revenues Sources Appropriations Capital
Stormwater Management Fund 402 1,332,820 1,881,500 3,214,320 2,257,869 956,451
Aquifer Protection Area Fund 403 458,099 1,760,000 2,218,099 1,200,000 1,018,099
Equipment Rental&Replacement Fund 501 1,212,092 36,544 1,248,636 30,000 1,218,636
Risk Management Fund 502 124,171 325,000 449,171 325,000 124,171
3,127,182 4,003,044 7,130,226 3,812,869 3,317,357
Total of all Funds 48,333,389 64,500,020 112,833,409 68,660,147 44,173,262
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CITY OF SPOKANE VALLEY,WA 10/13/2014
2015 Budget
2014 2015 Difference Between
As As Proposed 2014 and 2015
Adopted Amendment Amended Budget $ 1
1#001 -GENERAL FUND
RECURRING ACTIVITY
Revenues
Property Tax 11,049,400 0 11,049,400 11,277,100 227,700 2.06%
Sales Tax 16,390,000 600,000 16,990,000 17,628,400 638,400 3.76%
Sales Tax-Public Safety 745,000 0 745,000 820,100 75,100 10.08%
Sales Tax-Criminal Justice 1,330,000 0 1,330,000 1,468,700 138,700 10.43%
Gambling Tax and Leasehold Excise Tax 617,400 0 617,400 535,100 (82,300) (13.33%)
Franchise Fees/Business Registration 1,213,000 0 1,213,000 1,238,000 25,000 2.06%
State Shared Revenues 1,886,500 0 1,886,500 1,768,900 (117,600) (6.23%)
Fines and Forfeitures/Public Safety 1,470,800 0 1,470,800 1,507,100 36,300 2.47%
Community Development 1,255,400 0 1,255,400 1,325,100 69,700 5.55%
Recreation Program Revenues 579,800 0 579,800 563,500 (16,300) (2.81%)
Miscellaneous Department Revenue 85,500 0 85,500 95,900 10,400 12.16%
Miscellaneous&Investment Interest 117,600 0 117,600 131,200 13,600 11.56%
Transfers in-#101 (street admin) 39,700 0 39,700 39,700 0 0.00%
Transfers in-#105(him tax-CP advertising) 30,000 0 30,000 30,000 0 0.00%
Transfers in-#402(storm admin) 13,400 0 13,400 13,400 0 0.00%
Total Recurring Revenues 36,823,500 600,000 37,423,500 38,442,200 1,018,700 2.72%
Expenditures
City Council 414,950 53,900 468,850 513,114 44,264 9.44%
City Manager 660,843 0 660,843 688,363 27,520 4.16%
Legal 448,922 22,000 470,922 461,839 (9,083) (1.93%)
Public Safety 23,384,643 0 23,384,643 24,153,492 768,849 3.29%
Deputy City Manager 653,215 0 653,215 691,303 38,088 5.83%
Finance/IT 1,180,659 0 1,180,659 1,203,879 23,220 1.97%
Human Resources 237,883 0 237,883 243,317 5,434 2.28%
Public Works 882,694 0 882,694 921,914 39,220 4.44%
Community&Economic Dvlpmnt-Admin 290,883 0 290,883 261,094 (29,789) (10.24%)
Community&Economic Dvlpmnt-Engineering 807,114 0 807,114 0 (807,114) (100.00%)
Community&Economic Dvlpmnt-Planning 928,906 0 928,906 0 (928,906) (100.00%)
Community&Economic Dvlpmnt-Econ Dev 0 0 0 298,276 298,276 #DIV/D!
Community&Economic Dvlpmnt-Dev Svc 0 0 0 1,424,944 1,424,944 #DIV/0!
Community&Economic Dvlpmnt-Building 1,267,656 0 1,267,656 1,380,902 113,246 8.93%
Parks&Rec-Administration 274,743 0 274,743 286,947 12,204 4.44%
Parks&Rec-Maintenance 796,200 0 796,200 844,642 48,442 6.08%
Parks&Rec-Recreation 229,152 0 229,152 226,174 (2,978) (1.30%)
Parks&Rec-Aquatics 490,400 0 490,400 496,200 5,800 1.18%
Parks&Rec-Senior Center 89,882 0 89,882 91,985 2,103 2.34%
Parks&Rec-CenterPlace 828,842 0 828,842 824,997 (3,845) (0.46%)
Pavement Preservation 888,823 0 888,823 920,000 31,177 3.51%
General Government 1,741,600 0 1,741,600 1,741,200 (400) (0.02%)
Transfers out-#502(insurance premium) 325,000 0 325,000 325,000 0 0.00%
Transfers out-#310(bond pmt>$434.6lease pmt) 0 0 0 67,600 67,600 #DIV/0!
Transfers out-#310(city hall o&m costs) 0 0 0 271,700 271,700 #DIV/0!
Total Recurring Expenditures 36,823,010 75,900 36,898,910 38,338,882 1,439,972 3.90%
Recurring Revenues Over(Under)
Recurring Expenditures 490 524,100 524,590 103,318
21
CITY OF SPOKANE VALLEY,WA 10/13/2014
2015 Budget
2014 2015 Difference Between
As As Proposed 2014 and 2015
Adopted Amendment Amended Budget $
#001 -GENERAL FUND-continued
NONRECURRING ACTIVITY
Revenues
SCRAPS pass-through 0 56,600 56,600 0 (56,600) (100.00%)
Total Nonrecurring Revenues 0 56,600 56,600 0 (56,600) (100.00%)
Expenditures
Transfers out-#309(park capital projects) 192,500 55,000 247,500 100,000 (147,500) (59.60%)
General Government-IT capital replacements 0 0 0 145,000 145,000 #DIV/0!
City Manager(2 scanners) 0 0 0 3,000 3,000 #DIV/01
Public Safety(const offices for unit supervisors) 0 0 0 25,000 25,000 #DIVIO!
Community&Econ Dev(comp plan update) 0 30,000 30,000 395,000 365,000 1216.67%
Parks&Rec(upgrade dial-up modem at pools) 0 0 0 10,000 10,000 #DEVIO!
Parks&Rec(replace CP lounge area carpet) 0 0 0 8,000 8,000 #DIVIO!
Parks&Rec(CenterP/ace 10yranniversary) 0 0 0 7,400 7,400 #DIV/Ot
Police Department-CAD/RMS 0 0 0 949,000 949,000 #DIVJO!
City Hall remodel-Permit Cntr to main bldg 0 20,000 20,000 0 (20,000) (100.00%)
Law Enforcement Contingency 350,000 0 350,000 0 (350,000) (100.00%)
Public Works(autocad licenses) 8,800 0 8,800 0 (8,800) (100.00%)
Parks&Recreation(CP chairs) 11,350 0 11,350 0 (11,350) (100.00%)
Public Safety(precinct improvements) 24,000 0 24,000 0 (24,000) (100.00%)
SCRAPS pass-through 0 56,600 56,600 0 (56,600) (100.00%)
Transfers out-#106(solid wast ed/marketing) 0 60,000 60,000 0 (60,000) (100.00%)
Transfers out-#312(12 fund bat>50%) 0 2,443,507 2,443,507 0 (2,443,507) (100.00%)
Police Capital-precinct workstations 0 14,500 14,500 0 (14,500) (100.00%)
Total Nonrecurring Expenditures 586,650 2,679,607 3,266,257 1,642,400 (1,623,857) (49.72%)
Nonrecurring Revenues Over(Under)
Nonrecurring Expenditures (586,650) (2,623,007) (3,209,657) (1,642,400)
Excess(Deficit)of Total Revenues
Over(Under)Total Expenditures (586,160) (2,098,907) (2,685,067) (1,539,082)
Beginning unrestricted fund balance 23,396,459 23,396,459 20,711,392
Ending unrestricted fund balance 22,810,299 20,711,392 19,172,310
Fund balance as a percent of recurring expenditures 61.95% I 56.13% 50.01%
General Fund Summary
Total revenues 36,823,500 656,600 37,480,100 38,442,200
Total expenditures 37,409,660 2,755,507 40,165,167 39,981,282
Excess(Deficit)of Total Revenues
Over(Under) Total Expenditures (586,160) (2,098,907) (2,685,067) (1,539,082)
Beginning unrestricted fund balance 23,396,459 23,396,459 20,711,392
Ending unrestricted fund balance 22,810,299 20,711,392 19,172,310
22
CITY OF SPOKANE VALLEY,WA 110/13/2014
2015 Budget
2014 2015 Difference Between
As As Proposed 2014 and 2015
Adopted Amendment Amended Budget $
SPECIAL REVENUE FUNDS
#101 -STREET FUND
!RECURRING ACTIVITY
Revenues
Utility Tax 2,750,000 0 2,750,000 2,565,100 (184,900) (6.72%)
Motor Vehicle Fuel(Gas)Tax 1,858,600 0 1,858,600 1,859,900 1,300 0.07%
Investment Interest 3,000 0 3,000 3,000 0 0.00%
Miscellaneous 0 0 0 10,000 10,000 #DIVIO!
Total Recurring Revenues 4,611,600 0 4,611,600 4,438,000 (173,600) (3.76%)
Expenditures
Wages/Benefits/Payroll Taxes 627,288 0 627,288 677,297 50,009 7.97%
Supplies 91,500 0 91,500 111,500 20,000 21.86%
Services&Charges 2,167,201 0 2,167,201 2,122,808 (44,393) (2.05%)
Snow Operations 520,000 0 520,000 520,000 0 0.00%
Intergovernmental Payments 798,000 0 798,000 748,000 (50,000) (6.27%)
Vehicle rentals-#501 (non-plow vehicle rental) 10,777 0 10,777 12,077 1,300 12.06%
Vehicle rentals-#501 (plow replace.) 75,000 0 75,000 0 (75,000) (100.00%)
Transfers out-#001 39,700 0 39,700 39,700 0 0.00%
Transfers out-#311 (pavement preservation) 282,000 0 282,000 206,618 (75,382) (26.73%)
Total Recurring Expenditures 4,611,466 0 4,611,466 4,438,000 (173,466) (3.76%)
Recurring Revenues Over(Under)
Recurring Expenditures 134 0 134 0
NONRECURRING ACTIVITY
Revenues
Grants 0 0 0 0 0 #DIV/0!
Miscellaneous 0 0 0 0 0 #DIV/01
Total Nonrecurring Revenues 0 0 0 0 0 #DIVl01
Expenditures
Pavement marking grinder 0 0 0 8,000 8,000 #DIV/0!
Capital 0 11,000 11,000 45,000 34,000 309.09%
Patch trailer 30,000 0 30,000 0 (30,000) (100.00%)
Hawk Signal 25,000 0 25,000 0 (25,000) (100.00%)
Software 6,750 0 6,750 0 (6,750) (100.00%)
Trans out-#303(Sprague/Thierman Intersection) 0 18,830 18,830 0 (18,830) (100.00%)
Transfers out-#501 (new pickup) 15,000 0 15,000 0 (15,000) (100.00%)
Total Nonrecurring Expenditures 76,750 29,830 106,580 53,000 (53,580) (50.27%)
Nonrecurring Revenues Over(Under)
Nonrecurring Expenditures (76,750) (29,830) (106,580) (53,000)
Excess(Deficit)of Total Revenues
Over(Under)Total Expenditures (76,616) (29,830) (106,446) (53,000)
Beginning fund balance 2,063,234 2,063,234 1,956,788
Ending fund balance 1,986,618 1,956,788 1,903,788
Street Fund Summary
Total revenues 4,611,600 0 4,611,600 4,438,000
Total expenditures 4,688,216 29,830 4,718,046 4,491,000
Excess(Deficit)of Total Revenues
Over(Under) Total Expenditures (76,616) (29,830) (106,446) (53,000)
Beginning unrestricted fund balance 2,063,234 2,063,234 1,956,788
Ending unrestricted fund balance 1,986,618 1,956,788 1,903,788
23
CITY OF SPOKANE VALLEY,WA 10/13/2014
2015 Budget
2014 2015 Difference Between
As As Proposed 2014 and 2015
Adopted Amendment Amended Budget $ I %
SPECIAL REVENUE FUNDS-continued
#103-PATHS&TRAILS FUND
Revenues
Motor Vehicle Fuel(Gas)Tax 7,800 0 7,800 7,800 0 0.00%
Investment Interest 0 0 0 0 0 #DIV/0!
Total revenues 7,800 0 7,800 7,800 0 0.00%
Expenditures
Capital Outlay 0 0 0 0 0 #DIV/0!
Transfers out-#309(Appleway Trail-Univ to Pine: 0 50,000 50,000 0 (50,000) (100.00%)
Total expenditures 0 50,000 50,000 0 (50,000) (100.00%)
Revenues over(under)expenditures 7,800 (42,200) 7,800
Beginning fund balance 71,871 71,871 29,671
Ending fund balance 79,671 29,671 37,471
#105-HOTEL/MOTEL TAX FUND
Revenues
Hotel/Motel Tax 490,000 40,000 530,000 510,000 (20,000) (3.77%)
Investment Interest 300 0 300 300 0 0.00%
Total revenues 490,300 40,000 530,300 510,300 (20,000) (3.77%)
Expenditures
Transfers out-#001 30,000 0 30,000 30,000 0 0.00%
Tourism Promotion 547,000 0 547,000 570,000 23,000 4.20%
Total expenditures 577,000 0 577,000 600,000 23,000 3.99%
Revenues over(under)expenditures (86,700) (46,700) (89,700)
Beginning fund balance 236,927 236,927 190,227
Ending fund balance 150,227 190,227 100,527
#106-SOLID WASTE FUND
Revenues
Sunshine administrative fee 0 0 0 125,000 125,000 #DIV/0!
Road maintenance fee 0 0 0 0 0 #DIV/0!
Investment Interest 0 0 0 0 0 #DIV/0!
Transfers in-#001 (marketing/education) 0 60,000 60,000 0 (60,000) (100.00%)
Total revenues 0 60,000 60,000 125,000 65,000 108.33%
Expenditures
Education&Contract Administration 0 60,000 60,000 125,000 65,000 108.33%
Transfers out-#001 (reimbursement for set-up) 0 0 0 0 0 #DIV/0!
Total expenditures 0 60,000 60,000 125,000 65,000 108.33%
Revenues over(under)expenditures 0 0 0
Beginning fund balance 0 0 0
Ending fund balance 0 0 0
24
CITY OF SPOKANE VALLEY,WA 10/13/2014
2015 Budget
2014 2015 Difference Between
As As Proposed 2014 and 2015
Adopted Amendment Amended , Budget $
(SPECIAL REVENUE FUNDS-continued
#120-CENTER PLACE OPERATING RESERVE FUND
Revenues
Investment Interest 0 0 0 0 0 #DIV/01
Miscellaneous 0 0 0 0 0 #DIV/O!
Total revenues 0 0 0 0 0 #DIVIO!
Expenditures
Operations 0 0 0 0 0 #DIV10!
Total expenditures 0 0 0 0 0 #DIV/OI
Revenues over(under)expenditures 0 0 0
Beginning fund balance 300,000 300,000 300,000
Ending fund balance 300,000 300,000 300,000
#121 -SERVICE LEVEL STABILIZATION RESERVE FUND
Revenues
Investment Interest 7,300 0 7,300 8,200 900 12.33%
Miscellaneous 0 0 0 0 0 #DIV/0!
Total revenues 7,300 0 7,300 8,200 900 12.33%
Expenditures
Operations 0 0 0 0 0 #DIV/0!
Total expenditures 0 0 0 0 0 #DIV/0!
Revenues over(under)expenditures 7,300 7,300 6,200
Beginning fund balance 5,448,502 5,448,502 5,455,802
Ending fund balance 5,455,802 5,455,802 5,464,002
#122-WINTER WEATHER RESERVE FUND
Revenues
Investment Interest 700 0 700 800 100 14.29%
Miscellaneous 0 0 0 0 0 #DIV/0!
Subtotal revenues 700 0 700 800 100 14.29%
Expenditures
Snow removal expenses 500,000 0 500,000 500,000 0 0.00%
Total expenditures 500,000 0 500,000 500,000 0 0.00%
Revenues over(under)expenditures (499,300) (499,300) (499,200)
Beginning fund balance 503,565 503,565 504,265
Ending fund balance 4,265 4,265 5,065
#123-CIVIC FACILITIES REPLACEMENT FUND
Revenues
Investment Interest 1,700 0 1,700 1,300 (400) (23.53%)
Miscellaneous 0 0 0 0 0 #DIV/0l
Total revenues 1,700 0 1,700 1,300 (400) (23.53%)
Expenditures
Transfers out-#311 (pavement preservation) 616,284 0 616,284 616,284 0 0.00%
Total expenditures 616,284 0 616,284 616,284 0 0.00%
Revenues over(under)expenditures (614,584) (614,584) (614,984)
Beginning fund balance 1,789,271 1,789,271 1,174,687
Ending fund balance 1,174,687 1,174,687 559,703
25
CITY OF SPOKANE VALLEY,WA 10/13/2014
2015 Budget
2014 2015 Difference Between
As As Proposed 2014 and 2015
Adopted Amendment Amended Budget $ I %
DEBT SERVICE FUNDS
#204-LTGO BOND DEBT SERVICE FUND
Revenues
Spokane Public Facilities District 441,520 0 441,520 373,800 (67,720) (15.34%)
Transfers in-#301 93,152 0 93,152 82,150 (11,002) (11.81%)
Transfers in-#302 93,151 0 93,151 82,150 (11,001) (11.81%)
2014 LTGO Bond issue proceeds 0 7,661,000 7,661,000 0 (7,661,000) (100.00%)
Total revenues 627,823 7,661,000 8,288,823 538,100 (7,750,723) (93.51%)
Expenditures
Debt Service Payments-CenterPlace 441,520 0 441,520 373,800 (67,720) (15.34%)
Debt Service Payments-Roads 186,303 0 186,303 164,300 (22,003) (11.81%)
2003 LTGO Bond retirement 0 7,549,000 7,549,000 0 (7,549,000) (100.00%)
2014 LTGO Bond issue costs 0 112,000 112,000 0 (112,000) (100.00%)
Total expenditures 627,823 7,661,000 8,288,823 538,100 (7,750,723) (93.51%)
Revenues over(under)expenditures 0 0 0
Beginning fund balance 0 0 0
Ending fund balance 0 0 0
26
CITY OF SPOKANE VALLEY,WA 10/13/2014
2015 Budget
2014 2015 Difference Between
As As Proposed 2014 and 2015
Adopted Amendment Amended Budget $
[CAPITAL PROJECTS FUNDS
#301-REET 1 CAPITAL PROJECTS FUND
Revenues
REET 1 -Taxes 600,000 0 600,000 625,000 25,000 4.17%
Investment Interest 1,000 0 1,000 1,000 0 0.00%
Total revenues 601,000 0 601,000 626,000 25,000 4.16%
Expenditures
Transfers out-#204 93,152 0 93,152 82,150 (11,002) (11.81%)
Transfers out-#303 268,575 7,000 275,575 221,980 (53,595) (19.45%)
Transfers out-#311 (pavement preservation) 184,472 0 184,472 251,049 66,577 36.09%
Total expenditures 546,199 7,000 553,199 555,179 1,980 0.36%
Revenues over(under)expenditures 54,801 47,801 70,821
Beginning fund balance 968,021 968,021 1,015,822
Ending fund balance 1,022,822 1,015,822 1,086,643
#302-REET 2 CAPITAL PROJECTS FUND
Revenues
REET 2-Taxes 600,000 0 600,000 625,000 25,000 4.17%
Investment Interest 1,000 0 1,000 1,000 0 0.00%
Total revenues 601,000 0 601,000 626,000 25,000 4.16%
Expenditures
Transfersout-#204 93,151 0 93,151 82,150 (11,001) (11.81%)
Transfers out-#303 585,097 14,000 599,097 365,290 (233,807) (39.03%)
Transfers out-#311 (pavement preservation) 184,472 0 184,472 251,049 66,577 36.09%
Total expenditures 862,720 14,000 876,720 698,489 (178,231) (20.33%)
Revenues over(under)expenditures (261,720) (275,720) (72,489)
Beginning fund balance 1,323,378 1,323,378 1,047,658
Ending fund balance 1,061,658 1,047,658 975,169
27
CITY OF SPOKANE VALLEY,WA 10/13/2014
2015 Budget
2014 2015 Difference Between
As As Proposed 2014 and 2015
Adopted Amendment Amended Budget $
CAPITAL PROJECTS FUNDS-continued
#303-STREET CAPITAL PROJECTS FUND
Revenues
Grant Proceeds 11,092,997 (2,768,189) 8,324,808 8,714,114 389,306 4.68%
Developer 166,020 0 166,020 94,860 (71,160) (42.86%)
Transfers in-#101 0 18,830 18,830 0 (18,830) (100.00%)
Transfers in-#301 268,575 7,000 275,575 221,980 (53,595) (19.45%)
Transfers in-#302 585,097 14,000 599,097 365,290 (233,807) (39.03%)
Transfers in-#312-Appleway Landscaping 250,000 0 250,000 0 (250,000) (100.00%)
Transfers in-#312-Sullivan Rd W Bridge 2,320,000 (2,120,000) 200,000 2,120,000 1,920,000 960.00%
Transfers in-#402 7,101 0 7,101 0 (7,101) (100.00%)
Total revenues 14,689,790 (4,848,359) 9,841,431 11,516,244 1,674,813 17.02%
Expenditures
060 Argonne Rd Corridor Upgrade SRTC 860,280 0 860,280 602,196 (258,084) (30.00%)
061 Pines(SR27)ITS Imporvemenls 10,000 0 10,000 0 (10,000) (100.00%)
123 Mission Ave.-Flora to Barker 382,410 0 382,410 355,376 (27,034) (7.07%)
141 Sullivan&Euclid PCC(PE&RW) 123,090 0 123,090 35,052 (88,038) (71.52%)
142 Broadway @ Argonne/Mullan PCC int,(PE/RW) 50,000 0 50,000 0 (50,000) (100.00%)
145 Spokane Valley-Millwood Trail 100,000 0 100,000 0 (100,000) (100.00%)
149 Sidewalk Infill 364,425 0 364,425 0 (364,425) (100.00%)
155 Sullivan Rd W Bridge Replacement 8,888,189 (4,888,189) 4,000,000 7,201,779 3,201,779 80.04%
156 Mansfield Ave.Connection 1,158,727 0 1,158,727 570,480 (588,247) (50.77%)
159 University Rd/1-90 Overpass Study 50,000 0 50,000 0 (50,000) (100.00%)
166 Pines Rd(SR27)&Grace Ave.Intersect Safety 538,850 0 538,850 556,137 17,287 3.21%
167 Citywide Safety Improvements(bike/ped) 341,928 0 341,928 320,560 (21,368) (6.25%)
168 Wellesley Ave&Adams Rd Sidewalk 30,000 0 30,000 0 (30,000) (100.00%)
177 Sullivan Road Corridor Traffic Study 100,000 0 100,000 0 (100,000) (100.00%)
181 Citywide Traffic Sign Upgrade 50,000 0 50,000 0 (50,000) (100.00%)
185 Appleway Landscaping-Phase 1 250,000 0 250,000 0 (250,000) (100.00%)
196 8th Avenue-McKinnon to Fancher 300,000 0 300,000 0 (300,000) (100.00%)
201 ITS Infill Project Phase 1 (PE START 2014) 91,891 0 91,891 301,357 209,466 227.95%
206 2015 CDBG Sidewalk Project 0 0 0 246,231 246,231 #DIV/0I
207 Indiana&Evergreen Transit Access Improve. 0 0 0 70,014 70,014 #DIV/0!
xxx N.Sullivan Corridor ITS Project(PE start 2015) 0 0 0 105,486 105,486 #DIV/0!
210 Alcazar Driveway Reconstruction 0 7,000 7,000 0 (7,000) (100.00%)
211 Trent Lighting Replacement 0 14,000 14,000 151,576 137,576 982.69%
213 SpraguelThierman Intersection 0 18,830 18,830 0 (18,830) (100.00%)
Contingency 1,000,000 0 1,000,000 1,000,000 0 0.00%
Total expenditures 14,689,790 (4,848,359) 9,841,431 11,516,244 1,674,813 17.02%
Revenues over(under)expenditures 0 0 0
Beginning fund balance 61,827 61,827 61,827
Ending fund balance 61,827 61,827 61,827
28
CITY OF SPOKANE VALLEY,WA 10/13/2014
2015 Budget
2014 2015 Difference Between
As As Proposed 2014 and 2015
Adopted Amendment Amended Budget $ I %
!CAPITAL PROJECTS FUNDS-continued
#309-PARK CAPITAL PROJECTS FUND
Revenues
Transfers in-#001 192,500 55,000 247,500 100,000 (147,500) (59.60%)
Transfers in-#103 0 50,000 50,000 0 (50,000) (100.00%)
Transfers in-#312 0 1,452,100 1,452,100 0 (1,452,100) (100.00%)
Investment Interest 500 0 500 500 0 0.00%
Contributions 0 500 500 0 (500) (100.00%)
Total revenues 193,000 1,557,600 1,750,600 100,500 (1,650,100) (94.26%)
Expenditures
5 Sand volleyball courts at Browns Park 0 0 0 176,200 176,200 #DIVIO!
Pocket dog park 0 0 0 75,000 75,000 #DIV/0!
Mission Trailhead landscaping 0 0 0 25,000 25,000 #DIV/0!
203 2 Sand volleyball courts at Browns Park 40,000 (40,000) 0 0 0 #DIV/0!
Edgecliff picnic shelter 65,000 (56,000) 9,000 106,450 97,450 1082.78%
195 Discovery Playground equipment 50,000 1,400 51,400 0 (51,400) (100.00%)
Shade structure at Discovery Playground 15,000 (15,000) 0 38,000 38,000 #DIV/O!
City entry sign 70,000 (70,000) 0 70,000 70,000 #DIV/O!
Park signs(3) 22,500 0 22,500 0 (22,500) (100.00%)
Edgecliff sewer connection 0 13,000 13,000 0 (13,000) (100.00%)
Old Mission Trailhead 0 55,000 55,000 0 (55,000) (100.00%)
Appleway Trail(Univ.-Pines) 0 1,502,100 1,502,100 0 (1,502,100) (100.00%)
Total expenditures 262,500 1,390,500 1,653,000 490,650 (1,162,350) (70.32%)
Revenues over(under)expenditures (69,500) 97,600 (390,150)
Beginning fund balance 352,779 352,779 450,379
Ending fund balance 283,279 450,379 60,229
#310-CIVIC FACILITIES CAPITAL PROJECTS FUND
Revenues
Miscellaneous 0 0 0 0 0 #DIV/O!
Sale of land 0 839,285 839,285 0 (839,285) (100.00%)
Investment Interest 1,900 0 1,900 1,200 (700) (36.84%)
Transfers in-#001 0 #DIVIO!
Future C.H.bond pmt>$424.6k lease pmt 0 0 0 67,600 67,600 #DIV/0!
Future C.H.o&m costs 0 0 0 271,700 271,700 #D1V/0!
Total revenues 1,900 839,285 841,185 340,500 (500,685) (59.52%)
Expenditures
Professional services 0 30,000 30,000 0 (30,000) (100.00%)
Capital 0 0 0 0 0 #DIV/0!
Total expenditures 0 30,000 30,000 0 (30,000) (100.00%)
Revenues over(under)expenditures 1,900 811,185 340,500
Beginning fund balance 1,101,903 1,101,903 1,913,088
Ending fund balance 1,103,803 1,913,088 2,253,588
Note: The fund balance in#310 includes$839,285.10 paid by the Library District for 2.82 acres at the Balfour Park site. If the District
does not succeed in getting a voted bond approved by October 2017 then the City ill repurchase this land at the original sale
price of$839,285.10.
29
CITY OF SPOKANE VALLEY,WA 10/13/2014
2015 Budget
2014 2015 Difference Between
As As Proposed 2014 and 2015
Adopted Amendment Amended Budget $ 1 %
CAPITAL PROJECTS FUNDS-continued 1
#311 -PAVEMENT PRESERVATION
Revenues
Transfers in-#101 282,000 0 282,000 206,618 (75,382) (26.73%)
Transfers in-#123 616,284 0 616,284 616,284 0 0.00%
Transfers in-#301 184,472 0 184,472 251,049 66,577 36.09%
Transfers in-#302 184,472 0 184,472 251,049 66,577 36.09%
Transfers in-#001 888,823 0 888,823 920,000 31,177 3.51%
Grants 2,763,272 123,464 2,886,736 971,032 (1,915,704) (66.36%)
Investment Interest 0 0 0 0 0 #DIV/0!
Total revenues 4,919,323 123,464 5,042,787 3,216,032 (1,826,755) (36.23%)
Expenditures
Pavement preservation 3,595,521 270,865 3,866,386 2,565,050 (1,301,336) (33.66%)
Pre-project GeoTech 0 50,000 50,000 50,000 0 0.00%
Total expenditures 3,595,521 320,865 3,916,386 2,615,050 (1,301,336) (33.23%)
Revenues over(under)expenditures 1,323,802 1,126,401 600,982
Beginning fund balance 798,609 798,609 1,925,010
Ending fund balance 2,122,411 1,925,010 2,525,992
#312-CAPITAL RESERVE FUND
Revenues
Transfers in-#001 0 2,443,507 2,443,507 0 (2,443,507) (100.00%)
Investment Interest 0 0 0 0 0 #DIV/0!
Total revenues 0 2,443,507 2,443,507 0 (2,443,507) (100.00%)
Expenditures
Transfers out#303(Appleway Landscaping-Dora tc 250,000 0 250,000 0 (250,000) (100.00%)
Transfers out#303(Sullivan RdWBridge) 2,320,000 (2,120,000) 200,000 2,120,000 1,920,000 960.00%
Transfers out#309(Appleway Trail-Univ-Pines) 0 1,452,100 1,452,100 0 (1,452,100) (100.00%)
Total expenditures 2,570,000 (667,900) 1,902,100 2,120,000 217,900 11.46%
Revenues over(under)expenditures (2,570,000) 541,407 (2,120,000)
Beginning fund balance 7,742,299 7,742,299 8,283,706
Ending fund balance 5,172,299 8,283,706 6,163,706
30
CITY OF SPOKANE VALLEY,WA 10/13/2014
2015 Budget
2014 2015 Difference Between
As As Proposed 2014 and 2015
Adopted Amendment Amended Budget $
ENTERPRISE FUNDS
#402-STORMWATER FUND
RECURRING ACTIVITY
Revenues
Stormwater Management Fees 1,835,000 0 1,835,000 1,880,000 45,000 2.45%
Investment Interest 2,500 0 2,500 1,500 (1,000) (40.00%)
Miscellaneous 0 0 0 0 0 #DIV/O!
Total Recurring Revenues 1,837,500 0 1,837,500 1,881,500 44,000 2.39%
Expenditures
Wages/Benefits/Payroll Taxes 505,535 0 505,535 488,101 (17,434) (3.45%)
Supplies 15,900 0 15,900 15,900 0 0.00%
Services&Charges 1,065,076 0 1,065,076 1,078,301 13,225 1.24%
Intergovernmental Payments 26,500 0 26,500 42,000 15,500 58.49%
Vehicle rentalst-#501 1,567 0 1,567 4,167 2,600 165.92%
Transfers out-#001 13,400 0 13,400 13,400 0 0.00%
Total Recurring Expenditures 1,627,978 0 1,627,978 1,641,869 13,891 0.85%
Recurring Revenues Over(Under)
Recurring Expenditures 209,522 0 209,522 239,631
NONRECURRING ACTIVITY
Revenues
Grant Proceeds 0 50,000 50,000 0 (50,000) (100.00%)
Miscellaneous 0 0 0 0 0 #DIV/0I
Total Nonrecurring Revenues 0 50,000 50,000 0 (50,000) (100.00%)
Expenditures
Capital-various projects 900,000 0 900,000 600,000 (300,000) (33.33%)
Property acquisition 250,000 0 250,000 0 (250,000) (100.00%)
VMS Trailer 16,000 0 16,000 16,000 0 0.00%
Transfers out-#403(Decant Proj-DOE) 0 50,125 50,125 0 (50,125) (100.00%)
Transfers out-#501 (new pickup) 30,000 0 30,000 0 (30,000) (100.00%)
Total Nonrecurring Expenditures 1,196,000 50,125 1,246,125 616,000 (630,125) (50.57%)
Nonrecurring Revenues Over(Under)
Nonrecurring Expenditures (1,196,000) (125) (1,196,125) (616,000)
Excess(Deficit)of Total Revenues
Over(Under)Total Expenditures (986,478) (125) (986,603) (376,369)
Beginning working capital 2,319,423 2,319,423 1,332,820
Ending working capital 1,332,945 1,332,820 956,451
Stormwater Fund Summary
Total revenues 1,837,500 50,000 1,887,500 1,881,500
Total expenditures 2,823,978 50,125 2,874,103 2,257,869
Excess(Deficit)of Total Revenues
Over(Under) Total Expenditures (986,478) (125) (986,603) (376,369)
Beginning unrestricted fund balance 2,319,423 2,319,423 1,332,820
Ending unrestricted fund balance 1,332,945 1,332,820 956,451
31
CITY OF SPOKANE VALLEY,WA 10/13/2014
2015 Budget
2014 2015 Difference Between
As As Proposed 2014 and 2015
Adopted Amendment Amended Budget $
ENTERPRISE FUNDS-continued
#403-AQUIFER PROTECTION AREA
Revenues
Spokane County 500,000 0 500,000 500,000 0 0.00%
Grant DOE-Decant Facility 0 634,523 634,523 0 (634,523) (100.00%)
Grant DOT-Decant Facility 0 100,000 100,000 0 (100,000) (100.00%)
Grant DOE-LID/Retrofit Design 120,000 0 120,000 0 (120,000) (100.00%)
Grant DOE-SE Yardley Retrofits 750,000 0 750,000 0 (750,000) (100.00%)
Grant DOE-Broadway SD Retrofit 0 40,000 40,000 1,260,000 1,220,000 3050.00%
Transfers in-#402(Decant Prof-DOE) 0 50,125 50,125 0 (50,125) (100.00%)
Total revenues 1,370,000 824,648 2,194,648 1,760,000 (434,648) (19.80%)
Expenditures
Broadway Storm Drain Retrofit 60,000 40,000 100,000 1,200,000 1,100,000 1100.00%
173 Decant Facility 0 910,159 910,159 0 (910,159) (100.00%)
192 SE Yardley Retrofits 1,000,000 0 1,000,000 0 (1,000,000) (100.00%)
Outfall Diversion(design only) 60,000 0 60,000 0 (60,000) (100.00%)
Total expenditures 1,120,000 950,159 2,070,159 1,200,000 (870,159) (42.03%)
Revenues over(under)expenditures 250,000 124,489 560,000
Beginning working capital 333,610 333,610 458,099
Ending working capital 583,610 458,099 1,018,099
32
CITY OF SPOKANE VALLEY,WA 10/13/2014
2015 Budget
2014 2015 Difference Between
As As Proposed 2014 and 2015
Adopted Amendment Amended Budget $
(INTERNAL SERVICE FUNDS
#501 -ER&R FUND
Revenues
Vehicle rentals-#001 15,400 0 15,400 19,300 3,900 25.32%
Vehicle rentals-#101 10,777 0 10,777 12,077 1,300 12.06%
Vehicle rentals-#101 (plow replace.) 75,000 0 75,000 0 (75,000) (100.00%)
Vehicle rentals-#402 1,567 0 1,567 4,167 2,600 165.92%
Investment Interest 1,000 0 1,000 1,000 0 0.00%
Transfers in-#101 (new pickup) 15,000 0 15,000 0 (15,000) (100.00%)
Transfers in-#402(new pickup) 30,000 0 30,000 0 (30,000) (100.00%)
Total revenues 148,744 0 148,744 36,544 (112,200) (75.43%)
Expenditures
Computer replacement lease 0 0 0 0 0 #DIV/0!
Software/Hardware replacement 0 0 0 0 0 #DIV/0!
Vehicle Replacement 90,000 30,000 120,000 30,000 (90,000) (75.00%)
Snow Plow Replacement 0 0 0 0 0 #0IV/0!
Total expenditures 90,000 30,000 120,000 30,000 (90,000) (75.00%)
Revenues over(under)expenditures 58,744 28,744 6,544
Beginning working capital 1,183,348 1,183,348 1,212,092
Ending working capital 1,242,092 1,212,092 1,218,636
#502-RISK MANAGEMENT FUND
Revenues
Investment Interest 0 0 0 0 0 #DIV/0!
Transfers in-#001 325,000 0 325,000 325,000 0 0.00%
Total revenues 325,000 0 325,000 325,000 0 0.00%
Expenditures
Auto&Property Insurance 325,000 0 325,000 325,000 0 0.00%
Unemployment Claims 0 0 0 0 0 #DIV/01
Miscellaneous 0 0 0 0 0 #DIV/O!
Total expenditures 325,000 0 325,000 325,000 0 0.00%
Revenues over(under)expenditures 0 0 0
Beginning fund balance 124,171 124,171 124,171
Ending fund balance 124,171 124,171 124,171
TOTAL OF ALL FUNDS I
Total of Revenues for all Funds 67,257,980 9,407,745 76,665,725 64,500,020
Total of Expenditures for all Funds 71,304,691 7,832,727 79,137,418 68,660,147
Total grant revenues(included in total
revenues) 14,726,269 (1,820,202) 12,906,067 10,945,146
Total Capital expenditures(included in
total expenditures) 20,988,700 (2,112,696) 18,872,865 16,520,944
33
CITY OF SPOKANE VALLEY,WA
2015 Budget
Revenues by Fund
General Fund
Property Tax 11,277,100
Sales Tax 17,628,400
Sales Tax- Public Safety 820,100
Sales Tax - Criminal Justice 1,468,700
Gambling and Leasehold Excise Tax 535,100
Franchise Fees/Business Registration 1,238,000
State Shared Revenues 1,768,900
Service Revenues 1,420,100
Fines and Forfeitures 1,507,100
Recreation Program Fees 563,500
Miscellaneous, Investment Int. ,Transfers 215,200
Total General Fund 38,442,200
Other Funds
Street Fund 4,438,000
Paths &Trails Fund 7,800
Hotel/Motel Tax Fund 510,300
Solid Waste 125,000
CenterPlace Operating Reserve Fund 0
Service Level Stabilization Reserve Fund 8,200
Winter Weather Reserve Fund 800
Civic Facilities Replacement Fund 1,300
LTGO Bond Debt Service Fund 538,100
REET 1 Capital Projects Fund 626,000
REET 2 Capital Projects Fund 626,000
Street Capitial Projects Fund 11,516,244
Parks Capital Projects Fund 100,500
Civic Facilities Capital Projects Fund 340,500
Pavement Preservation Fund 3,216,032
Capital Reserve Fund 0
Stormwater Management Fund 1,881,500
Aquifer Protection Area 1,760,000
Equipment Rental & Replacement Fund 36,544
Risk Management Fund 325,000
Total Other Funds 26,057,820
Total All Funds 64,500,020
34
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CITY OF SPOKANE VALLEY,WA
2015 Budget-General Fund
Detail Revenues by Type
2011 2012 2013 2014 2015
Actual Actual Actual Budget Budget
Property Tax
Properly Tax 10,681,620 10,799,123 10,841,559 11,049,400 11,277,100
Properly Tax-Delinquent 0 0 0 0 0
10,681.620 10,799,123 10,841.559 11.049,400 11,277,100
Sales Taxes
Sales Tax 14.850,409 15,427,377 16,587,617 16,990,000 17,628,400
Sales Tax-Public Safety 724,219 724,052 759,889 745,000 820,100
Sales Tax-Criminal Justice 1,266.819 1,286,302 1,358,956 1,330,000 1,468,700
16.841.447 17,437,731 18,706,461 19,065,000 19,917,200
Gambling and Leasehold Excise Tax
Amusement Games 10,882 10,125 10,799 10,400 10,800
Card Games 447,778 541,696 382,651 540,000 446,000
Bingo&Raffles 1,260 1,802 638 2,000 1,200
Punch Boards&Pull Tabs 64,310 64771 134,350 65.000 71,000
Leasehold Excise Tax 4,340 11,481 6,139 2,000 6,100
528,570 629,875 534,577 619,400 535,100
Licenses&Permits
Business Licenses 90,238 92,867 97,889 93,000 97,000
Comcast PEG Contribution 25,115 91,014 92.642 91,000 92,000
Franchise Fees 1,015,327 1,029,061 1.048,803 1,029,000 1,049,000
1,130,680 1,212,942 1.239,335 1.213.000 1,238,000
State Shared Revenues
City Assistance State Revenue 0 0 0 0 0
Streamline Mitigation of Sales Tax 589,154 557,415 571,806 557,400 520,000
Payment in Lieu of Taxes-DNR 3,870 8,898 0 4,800 4,400
CJ-High Crime 0 148,505 49,505 148,000 0
MVET Criminal Justice-Population 19,853 20,548 22,282 23,800 23,000
CJ Contracted Services 130,326 134,119 142,180 134,100 140,000
CJ Special Programs 74,942 77,114 82,689 79,600 81,900
DUI-Cities 19,171 16,618 16,604 16,600 16,600
Liquor Board Excise Tax 437,486 225,791 121,297 108,900 175,800
Liquor Board Profits 625,605 898,852 813,952 813,300 807,200
Work Study Reimbursement 3.723 0 0 0 0
1,904,131 2,087,860 1,820,317 1,886,500 1,768,900
Service Revenues
Airway Heights Bldg.Plan Rev. 13,645 10,476 471 10,500 500
Building Permits 585,687 640,896 920,921 640,900 700,000
Demolition Permits 2,567 3,446 3,860 3,400 3,900
Building&Planning Fees 149,104 95,403 103,645 104,100 100,100
Entertainment License 12,173 12,604 18,335 12,600 16,500
Grading Permits 2,479 3,444 3,551 3,400 3,200
Home Profession Fee 2,940 3,360 3,612 3,400 3400
Mechanical Permits 59,873 84,045 80,927 84,000 81,000
Misc.Permits&Fees 12,219 11,117 5.203 5,000 5,200
Planning Fees 001.058.059.345,83.' 176,292 332,778 437,287 332,800 355,500
Plumbing Permits 36,138 50,829 49.688 50,800 49,000
Right of Way Permits 105,765 82,262 98,265 85,500 95,000
Code Enforcement 10,211 3,906 (13,423) 4,000 6,000
Temporary Use Permit Fees 628 471 942 500 600
1,169,721 1,335,037 1,713,284 1,340.900 1420,100
Fines and Forfeitures
Public Safety False Alarm Services 154,550 170.262 183,032 171.000 180,000
Public Safety Grants 163,657 61,255 66,846 28,000 40,000
Fines&Forfeits-Traffic 666,777 586,000 558,378 587,000 603,400
Other Criminal-Non Traffic Fines 751,864 683,641 688,201 684,800 683.700
1.736,849 1,501,158 1,496,458 1.470,800 1.507.100
Recreation Program Charges
Activity Fees(To use a recreational facility) 340.704 438,226 452,000 405,700 379.800
Program Fees(To participate in a program) 191,017 168,250 78,065 174,100 183.700
531,721 , 606,476 530,065 579,800 563,500
Miscellaneous
Investment Interest 82,691 88,008 61,206 65,000 70,000
Sales Tax Interest 10,793 6,086 3,120 7,000 5,000
SCRAPS pass-through/nonrecurring 0 0 0 56,600 0
leasehold Excise Tax(State) 770 770 770 0 700
Interest on Gambling Tax 137 2,728 1,937 2,000 2,000
Dept of Ecology Grant 0 51,048 62,101 0 0
EECBG Grant 62,084 20,383 0 0 0
Police Precinct Rent&Maint. 51,999 41,636 51,530 41,600 51,500
Miscellaneous Revenue&Grants 10,575 5.611 12,265 0 2,300
219,049 216,270 192.928 172,200 132,100
Transfers
Transfer-in-#101(street admin) 25,000 39,600 39,700 39,700 39,700
Transfer-in-#120 0 0 50,787 0 0
Transfer-in-#105(him tax-CP advertising) 0 30,000 30,000 30,000 30,000
Transfer-in-#310(full paveback) 1,051,730 0 0 0 0
Transfer-in-#402(storm admin) 13,386 15,000 13,400 13.400 13,400
1,090,116 84,600 133,887 83,100 83,100
Total General Fund Revenue 35,833,904 35,911.072 37,208.871 37,460,100 38,442,200
37
CITY OF SPOKANE VALLEY,WA
2015 Budget-Other Funds
Detail Revenues by Type
2011 2012 2013 2014 2015
Actual Actual Actual Budget Budget
101 Street Fund
Investment Interest 0 4,056 0 3,000 3,000
Grants Revenues 431,001 173,185 172,530 0 0
Motor Fuel(Gas)Tax 1,857,708 1,846,990 1,868,055 1,858,600 1,859,900
Other Miscellaneous Revenues&Grants 39,074 64,415 9,848 0 10,000
Transfers in-#302 0 7,614 27,375 0 0
Transfers in-#402 90,750 0 0 0 0
Street Maintenance&Repair Charges 25,259 0 7,774 0 0
Utilities tax 2,880,963 2,735,484 2,562,722 2.750,000 2,565.100
5,324.755 4,831,743 4,648,303 4,611,600 4,438.000
103 Paths&Trails Fund
Investment interest 63 67 51 0 0
Motor Fuel(Gas)Tax 7 835 7 790 7 879 7 800 7 800
7,898 7,657 7.930 7,800 7,800
105 HotepMotel Tax Fund
HotepMotel Tax 457,603 490,004 518,672 530,000 510,000
Investment Interest 455 592 387 300 300
458,057 490,596 519,059 530,300 510,300
106 Solid Waste
Sunshine administrative fee 0 0 0 0 125,000
Transfers in-#001(marketingfeducaticn) 0 0 0 60,000 0
0 0 0 60,000 . 125,000
120 CenterPiace Operating Reserve Fund
Investment Interest _ 556 0 0 0 0
556 0 0 0 0
121 Service Level Stabilization Reserve Fund
Transfer in 0 0 0 0 0
Investment Interest 8,632 9,103 6,971 7,300 8,200
8 632 9 103 6 971 7 300 8 200
122 Winter Weather Reserve Fund
Investment Interest 837 883 676 700 800
837 883 676 700 800
123 City Facilities Repair&Replacement Fund
Investment Interest 1,989 2,099 1,607 1,700 1,300
Transfers in 394,600 397,000 0 0 0
396 589 399 099 1 607 1 700 1 300
204 Debt Service-LTGO 03 Fund
2014 LTGO Bond issue proceeds 0 0 0 7,661,000 0
Facilities District Revenue 427,120 432,320 437,120 441,520 373,800
Transfers in-#301 92,251 92,651 92,951 93,152 82,150
Transfers in-#302 92,251 92,651 92,952 93,151 82,150
611 623 617 623 623 023 8 288 823 538 100
301 REET 1 Capital Projects Fund
Investment Interest 1,518 1,204 1,138 1,000 1,000
REET 1-2nd Percent 481,623 654,264 707,104 600,003 625,000
Misc.Revenues 0 9,601 0 0 0
483 141 665 069 708 242 601 000 626 000
302 REET 2 Capital Prolects Fund
Investment interest 1,732 1,762 1,349 1,000 1,000
REET 2-2nd.25 Percent 479,129 531,442 614,929 600,000 625,000
Transfers in-Capital Grants fund 0 6,477 0 0 0
480 861 539 681 616 278 601 000 626 000
303 Street Capital Projects Fund
Developer Contributions 91,268 760,768 0 166,020 94,860
Grant Proceeds 2,335,143 3,852,253 3,475,351 8,324,808 8,714,114
Transfers in-#001 551.730 64,750 0 0 0
Transfers in-#101 13,105 476,659 138 18,830 0
Transfers in-#102 8,502 207,447 0 0 0
Transfers in-#301 Capital Projects 278,105 253,429 589,534 275,575 221,980
Transfers in-#302 Special Capital Projects 1.045,677 1,101,314 153,243 599,097 365,290
Transfers in-#310 0 140,139 0 0 0
Transfers it-#311 0 299,027 77,720 0 0
Transfers in-#312 Appleway Landscaping 0 0 9,348 250,000 0
Transfers in-#312 Sullivan Rd W Bridge 0 0 0 200,000 2,120,000
Transfers in-#402 56,862 113,014 0 7,101 0
Spokane Transit Authority 962.956 0 0 0 0
Miscellaneous 208,912 1,651 77 0 0
5,552,260 7,270,451 4.304,412 9,841,431 11,516,244
309 Parks Capital Projects Fund
Investment Interest 1,735 848 660 500 500
Contributions and Donations 0 0 25,000 500 0
Transfers in-#001 100,000 106,250 50.000 247,500 100,000
Transfers in-#103 0 0 0 50,000 0
Transfers in-#312 0 0 0 1,452,100 0
Grant Proceeds 496,250 0 0 0 0
597,985 107,098 75,660 1,750,600 100,500
310 Civic Facilities Capita!Projects Fund
Investment Interest 8,609 5,349 1,771 1,900 1,200
Sale of land 0 0 0 839,285 0
Transfers in-#001 0 7,577 0 0 339,300
8,609 12.926 1,771 841,195 340,500
38
CITY OF SPOKANE VALLEY,WA
2015 Budget-Other Funds
Detail Revenues by Type
2011 2012 2013 2014 2015
Actual Actual Actual Budget Budget
311 Pavement Preservation Fund
loin FD Trtfrm Civic Facilities 2011+ 1,084,681 00 0 0
Grants 0 0 35.995 2,886,736 971,032
Investment Interest 0 0 2,751 0 0
Transfers in-#001 0 2,045,503 0 888,823 920,000
Transfers in-#101 0 0 282,000 282,000 206,618
Transfers in-#123 0 0 616,284 616,284 616,284
Transfers in-#301 0 0 150,000 184,472 251,049
Transfers in-#302 0 0 150,000 184,472 251,049
1,084,681 2.045,503 1,237,030 5,042,787 3,216.032
312 Capital Reserve Fund
Developer Contributions 0 0 3,180 0 0
Transfers in-#001 0 0 7,826,207 2,443,507 0
0 0 7,829,387 2,443,507 0
402 Stcrmrrater Management Fund
Grant Proceeds 373,861 64,838 233,165 50,000 0
Miscellaneous Revenue 0 0 4,143 0 C
Investment Interest 2,833 2,658 1,992 2,500 1,500
Stormwater Management Fee 1,832,952 1,834340 1,869,081 1,835,000 1,880,000
2,209,646 1,902,236 2,108,381 1,887,500 1,681,530
403 Aquifer Protection Area Fund
Spokane County 417,326 510,936 484,343 500,000 500,000
Grant revenue 0 0 859,310 910,000 1,260,000
Grant DOE-Decant Facility 0 0 0 634,523 0
Grant DOT-Decant Facility 0 0 0 100,000 0
Transfers in-#402(DOE for Decant Proj) 0 0 0 50,125 0
Grant-Sprague Swales 0 96,291 0 0 0
Investment Interest 0 0 0 0 0
417,326 607,227 1,343.653 2.194,648 1.760,000
501 Equipment Rental&Replacement Fund
Investment Interest 1,456 1,498 1,176 1.000 1,000
Transfers in-#001 15,400 15,400 0 15,400 19,300
Transfers in-#001(Vehicle Lease) 0 94,844 177,744 0
Transfers in-#101 9,10D 9,100 0 10,777 12,077
Transfers in-#101(plow replace) 0 0 0 75,000 0
Transfers in-#402 0 0 0 1,567 4,167
Transfers in-#101 0 0 0 15,000 0
Transfers in-#402 0 0 0 30,000 0
25,956 120,842 178,920 148,744 36,544
502 Risk Management Fund
Employment Security Transfers 0 0 0 0 0
Transfers in-#001 319,000 319,000 319,000 325,000 325,000
Investment Interest 25 9 7 0 0
319,025 319,009 319,007 325,000 325.000
Total of"Other Fund"Revenues 18,653,047 19,966,905 24,530,311 39,185,625 26.057,820
General Fund Revenues 35,833,904 35,911.072 37.208.671 37,480,100 38,443200
Total Revenues 54,486,985 55,876,021 61,739,182 76,665,725 64,500,020
39
CITY OF SPOKANE VALLEY,WA
2015 Budget
Expenditures by Fund and Department
General Fund
Council 513,114
City Manager 1,153,202
Public Safety 25,127,492
Operations&Administrative
Deputy City Manager 691,303
Finance 1,203,879
Human Resources 243,317
Public Works 921,914
Community& Economic Development
Administration 656,094
Economic Development 298,276
Development Services 1,424,944
Building 1,380,902
Parks&Recreation
Administration 312,347
Maintenance 844,642
Recreation 226,174
Aquatics 496,200
Senior Center 91,985
CenterPlace 824,997
General Government 3,570,500
Total General Fund 39,981,282
Other Funds
Street Fund 4,491,000
Paths&Trails Fund 0
Hotel/Motel Fund 600,000
Solid Waste 125,000
CenterPlace Operating Reserve Fund 0
Service Level Stabilization Fund 0
Winter Weather Reserve Fund 500,000
Civic Facility Replacement Fund 616,284
LTGO Bond Debt Service Fund 538,100
REET 1 Capital Projects Fund 555,179
REET 2 Capital Projects Fund 698,489
Street Capital Projects Fund 11,516,244
Parks Capital Projects Fund 490,650
Civic Facilities Capital Projects Fund 0
Pavement Preservation 2,615,050
Capital Reserve Fund 2,120,000
Stormwater Management Fund 2,257,869
Aquifer Protection Area 1,200,000
Equipment Rental &Replacement(ER&R) 30,000
Risk Management Fund 325,000
Total All Funds 68,660,147
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CITY OF SPOKANE VALLEY,WA
2015 Recurring Expenditure Budget
General Fund Department Changes from 2014 to 2015
Difference Between
2013 and 2014
2014 2015 Increase(Decrease)
Budget Budget $ %
City Council
Wages, Payroll Taxes & Benefits 210,658 214,379 3,721 1.77%
Supplies 4,192 4,550 358 8.54%
Services &Charges 254,000 294,185 40,185 15.82%
Total 468,850 513,114 44,264 9.44%
City Manager
Wages, Payroll Taxes & Benefits 596,300 623,173 26,873 4.51%
Supplies 3,350 3,350 0 0.00%
Services &Charges 61,193 61,840 647 1.06%
Total 660,843 688,363 27,520 4.16%
Legal
Wages, Payroll Taxes & Benefits 367,812 379,917 12,105 3.29%
Supplies 2,400 2,540 140 5.83%
Services & Charges 100,710 79,382 (21,328) (21.18%)
Total 470,922 461,839 (9,083) (1.93%)
Public Safety
Non-Departmental (Fines& Forfeits) 764,500 733,500 (31,000) (4.05%)
Wages/Payroll Taxes/Benefits 3,500 3,800 300 8.57%
Supplies . 27,000 28,000 1,000 3.70%
Other Services and Charges 671,450 492,650 (178,800) (26.63%)
intergovernmental Services 21,918,193 22,895,542 977,349 4.46%
Total 23,384,643 24,153,492 768,849 3.29%
Deputy City Manager
Wages, Payroll Taxes & Benefits 590,025 627,478 37,453 6.35%
Supplies 2,050 2,500 450 21.95%
Services&Charges 61,140 61,325 185 0.30%
Total 653,215 691,303 38,088 5.83%
Finance/IT
Wages, Payroll Taxes &Benefits 1,151,059 1,172,483 21,424 1.86%
Supplies 7,000 6,000 (1,000) (14.29%)
Services& Charges 22,600 25,396 2,796 12.37%
Total 1,180,659 1,203,879 23,220 1.97%
Human Resuorces
Wages, Payroll Taxes & Benefits 214,905 218,109 3,204 1.49%
Supplies 700 700 0 0.00%
Services & Charges 22,278 24,508 2,230 10.01%
Total 237,883 243,317 5,434 2.28%
(Continued to next page)
44
CITY OF SPOKANE VALLEY,WA
2015 Recurring Expenditure Budget
General Fund Department Changes from 2014 to 2015
Difference Between
2013 and 2014
2014 2015 Increase (Decrease)
Budget Budget 1 $ %
(Continued from previous page)
Public Works
Wages, Payroll Taxes & Benefits 799,369 834,363 34,994 4.38%
Supplies 19,500 19,000 (500) (2.56%)
Services &Charges 63,825 68,551 4,726 7.40%
Total 882,694 921,914 39,220 4.44%
Community Dev.-Admin
Wages, Payroll Taxes& Benefits 232,683 237,394 4,711 2.02%
Supplies 3,100 3,100 0 0.00%
Services &Charges 55,100 20,600 (34,500) (62.61%)
Total 290,883 261,094 (29,789) (10.24%)
Community Dev.-Economic Development
Wages, Payroll Taxes & Benefits 0 274,776 181,047 #DIV/0!
Supplies 0 1,000 1,000 #DIV/0!
Services &Charges 0 22,500 22,500 #DIV/01
Total 0 298,276 298,276 #DIV/01
Community Dev.- Dev. Sery
Wages, Payroll Taxes & Benefits 1,487,320 1,122,644 (364,676) (24.52%)
Supplies 21,050 21,050 0 0.00%
Services &Charges 227,650 281,250 53,600 23.54%
Total 1,736,020 1,424,944 (311,076) (17.92%)
Community Dev.-Building
Wages, Payroll Taxes & Benefits 1,136,956 1,288,902 151,946 13.36%
Supplies 28,200 28,200 0 0.00%
Services &Charges 102,500 63,800 (38,700) (37.76%)
Total 1,267,656 1,380,902 113,246 8.93%
Parks &Rec-Admin
Wages, Payroll Taxes & Benefits 222,343 228,697 6,354 2.86%
Supplies 8,450 8,450 0 0.00%
Services &Charges 43,950 49,800 5,850 13.31%
Total 274,743 286,947 12,204 4.44%
Parks&Rec- Maintenance
Wages, Payroll Taxes&Benefits 0 0 0 #DIV/0!
Supplies 10,000 20,000 10,000 100.00%
Services & Charges 786,200 824,642 38,442 4.89%
Total 796,200 844,642 48,442 6.08%
Parks & Rec- Recreation
Wages, Payroll Taxes& Benefits 156,702 153,924 (2,778) (1.77%)
Supplies 5,350 7,750 2,400 44.86%
Services &Charges 67,100 64,500 (2,600) (3.87%)
Total 229,152 226,174 (2,978) (1.30%)
(Continued to next page)
45
CITY OF SPOKANE VALLEY, WA
2015 Recurring Expenditure Budget
General Fund Department Changes from 2014 to 2015
Difference Between
2013 and 2014
2014 2015 Increase (Decrease)
Budget Budget $ %o
(Continued from previous page)
Parks & Rec-Aquatics
Wages, Payroll Taxes& Benefits 0 0 0 #DIV/0!
Supplies 2,500 7,200 4,700 188.00%
Services &Charges 487,900 489,000 1,100 0.23%
Total 490,400 496,200 5,800 1.18%
Parks & Rec-Senior Center
Wages, Payroll Taxes &Benefits 81,682 84,285 2,603 3.19%
Supplies 2,500 2,500 0 0.00%
Services &Charges 5,700 5,200 (500) (8.77%)
Total 89,882 91,985 2,103 2.34%
Parks & Rec- CenterPlace
Wages, Payroll Taxes & Benefits 420,115 435,609 15,494 3.69%
Supplies 64,187 66,963 2,776 4.32%
Services &Charges 344,540 322,425 (22,115) (6.42%)
Total 828,842 824,997 (3,845) (0.46%)
Pavement Preservation
Council Designation 888,823 920,000 31,177 3.51%
Total 888,823 920,000 31,177 3.51%
General Government
Wages, Payroll Taxes& Benefits 0 0 0 #DIV/01
Supplies 77,400 70,650 (6,750) (8.72%)
Services &Charges 1,301,300 1,292,550 (8,750) (0.67%)
Intergovernmental Services 269,600 300,500 30,900 11.46%
Capital outlays 93,300 77,500 (15,800) (16.93%)
Total 1,741,600 1,741,200 (400) (0.02%)
Transfers out-#502 325,000 325,000 0 0.00%
Transfers out-#310
Bond pmt> $434,600 lease pmt 0 67,600 67,600 #DIV/0!
Estimated City Hall O&M costs 0 271,700 271,700 #DIV/0!
0 339,300 339,300 #DIV/01
Total recurring expenditures 36,898,910 38,338,882 1,439,972 3.90%
(Continued to next page)
46
CITY OF SPOKANE VALLEY,WA
2015 Recurring Expenditure Budget
General Fund Department Changes from 2014 to 2015
Difference Between
2013 and 2014
2014 2015 Increase (Decrease)
Budget Budget $ ok
Summary by Category
Wages, Payroll Taxes& Benefits 7,671,429 7,899,933 228,504 2.98%
Supplies 288,929 303,503 14,574 5.04%
Services&Charges 4,679,136 4,544,104 (135,032) (2.89%)
Pavement Preservation 888,823 920,000 31,177 3.51%
Transfers out-#502 325,000 325,000 0 0.00%
Transfers out-#310 0 339,300 339,300 #DIV/0!
Non-Departmental (fines &forfeits) 764,500 733,500 (31,000) (4.05%)
Intergovernmental Svc(public safety) 21,918,193 22,895,542 977,349 4.46%
Intergovernmental Svc 269,600 300,500 30,900 11.46%
Capital outlay 93,300 77,500 (15,800) (16.93%)
36,898,910 38,338,882 1,439,972 3.90%
47
Fund:001 General Fund Spokane Valley
Dept: 011 Legislative Branch 2015 Budget
This department accounts for the cost of providing effective elected representation of the citizenry in the governing body.
The Council makes policy decisions for the City and is accountable to Spokane Valley citizens by making decisions regarding
how resources are allocated,the appropriate levels of service,and establishing goals and policies for the organization.
Accomplishments for 2014
•Continue to monitor the discharge permit process for the Spokane County wastewater treatment plant.
We have been and continue to monitor the County's progress as it relates to the renewal of their wastewater discharge
permit. The County did receive an extension of their current discharge permit to the Spokane river;however,the County
is still awaiting the outcomes of at least two legal challenges. The County is required to continue to monitor PCB levels,
and participate in the Regional Toxics Task Force to ensure that these levels are appropriate. City staff will continue
to monitor the County's path forward.
•Implement solid waste alternatives for collection,transport and disposal in the best interest of the City of
Spokane Valley.
Staff identified and provided two options for solid waste alternatives for transfer,transport and disposal for Council
review. Council selected and executed a contract with Sunshine Recyclers,Inc.to provide an equivalent level of
transfer,transport,and disposal services to what is currently provided,at a reduced rate. Council reviewed and
adopted a Solid Waste Management Plan to manage the solid waste system implemented through the contract with
Sunshine Recyclers,Inc. Executed two contracts with existing collection haulers to extinguish statutory rights and
allow the City flexibility to seek further cost savings and additional services in the future.
•Pursue a legislative capital budget request or other grant/funding for the Appleway Trail Project,parkland
acquisition and the Barker Road grade separation.
Appleway Trail-Based on Council approval of the use of City funds,staff completed the design of the Appleway Trail
between University Road and Pines Road. The design includes a plaza at University Road,trees,future irrigation lines,
and trail lighting. For this project,staff anticipates completing the construction of this portion of the trail this year. Although
unsuccessful at the legislative level,staff applied for federal grant funding for the Appleway Trail Project and received
$1 M for that portion between Pines Road and Evergreen Road.
Barker Road Overpass-Staff worked with HDR Engineering to prepare and submit a$15M TIGER VI grant application
for the Barker Road Grade Separation Project.
Honeywell to assist in legislative support for the project.
•Continued to expand where possible,an economic development plan,including review and evaluation
of Spokane Valley's development regulations and how they compared with other jurisdictions;and began looking at
options open for an alternative city hall.
Staff completed review and evaluation of development regulations and brought forth several code amendments for
Council approval. The 2015 Budget request and business plan include reorganization of Community Development to
strengthen economic development efforts. Staff worked with an architect in developing a conceptual plan for a new city
hall;identified potential properties;and developed a budget and provided options for the funding a new city hall.
•Focus on sustainability of Street Preservation program beyond 2016.
The Street Preservation program is sustainable through 2018. Over the past year,staff has been looking at ways to
further sustain financially the current pavement preservation program. Staff has applied for and received grant funds
equating to approximately$1.2M per the years 2017-2019 through the Surface Transportation Program grants.
•Evaluate law enforcement needs based on calls for service,crime rates,business and population growth and
other supporting data.
Staffing analysis completed with two patrol officers added,a Power Shift created,a new Spokane Valley
dedicated Drug and Property Crimes Unit formed,Corporals eliminated,and Property Crimes Detectives
increased. Staffing levels will now be matched to peak call load times of day.
Goals for 2015
•Pursue a legislative capital budget request for the Appleway Trail Project;parkland acquisition;and Bridging the Valley.
•Evaluate and discuss potential increases to the law enforcement contract.
Work toward completion of the Comprehensive Plan review.
•Continue and expand where possible,an economic development plan for Spokane Valley,including completion of the
City Hall Plan.
•Pursue a sustainability plan in connection with the city's Street Preservation program,to include sustained funding in the
City's Street Fund,to address concerns through and beyond the year 2018.
48
Fund:001 General Fund Spokane Valley
Dept: 011 Legislative Branch 2015 Budget
Budget Summary
2011 2012 2013 2014 2015
Actual Actual Actual Budget Budget
Personnel-FTE Equivalents
Mayor 1 1.0 1.0 1.0 1.0
Council 6 6.0 6.0 6.0 6.0
Total FTEs 7.0 7.0 7.0 7.0 7.0
Budget Detail
Wages,Payroll Taxes&Benefits $ 141,389 5 165,571 $ 174,891 $ 210,658 $ 214,379
Supplies 3,515 3,605 3,577 4,192 4,550
Services&Charges 139,814 171,819 161,333 254,000 294,185
Total Legislative Branch $ 284,718 $ 340,995 $ 339,801 $ 468,850 $ 513,114
49
Fund:001 General Fund Spokane Valley
Dept 013 Executive Branch 2015 Budget
013-City Manager
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 2014
• In addition to the support of the 2014 Council Goals as referenced under the Legislative Budget:
• Identified alternatives for solid waste;presented two options to Council who executed a contract for transfer,
transport&disposal with Sunshine Recyclers,Inc.
• Continued further efforts in promotion of the City,including new
• Presented Council a balanced 2015 Budget.
• Provided leadership support for strengthening and promoting Spokane Valley's core values and fiscal policies.
Goats for 2015
• In addition to the support of the 2015 Council Goals as referenced under the Legislative Budget:
• Present Council a balanced 2016 Budget.
• Work with Federal and State Lobbyists on behalf of the interests of our City.
• Prepare Legislative Agenda for Council consideration.
• Strengthen economic development.
015-Legal
Accomplishments for 2014
• Assist in identifying solid waste options;draft and assist in negotiations and execution of Sunshine contract;
assist in identifying and negotiating collection contracts;and review of Solid Waste Comprehensive Plan.
• Review and assist in drafting/revising the shoreline regulation component of the Shoreline Master Program;review
and advise on the compiled Shoreline Master Program for final adoption.
• Draft interim and final marijuana zoning regulations which were adopted by City Council.
• Support Public Works on bidding and contracts for the Sullivan Bridge West Project.
• Assist on 2015 street maintenance contract procurement.
• Review and assist in document preparation for refunding and reissuance of City bonds,including bond ordinance,
official statement,and interlocal agreement amendment.
• Represent City in property acquisition for road projects(Argonne.Mansfield).
Goals for 2015
• Advise Council and staff on implementation of new solid waste system.
• Provide timely advice on issues arising out of implementation of legalized recreational marijuana and medical
marijuana,including 2015 legislative proposals.
• Participate in negotiating new labor agreement.
• Work with Community Development and Finance in identifying and implementing economic development options.
Budget Summary
2011 2012 2013 2014 2015
Actual Actual Actual Budget Budget
Personnel-FTE Equivalents
City Manager 1.0 1.0 1.0 1.0 1.0
City Attorney 1.0 1.0 1.0 1.0 1.0
City Clerk 1.0 1.0 1.0 1.0 1.0
Deputy City Attorney 1.0 1.0 1.0 1.0 1.0
Deputy City Clerk 1.0 1.0 1.0 1.0 1.0
Administrative Assistant-Legal 1.0 1.0 1.0 1.0 1.0
Administrative Assistant(CC) 1.0 1.0 1.0 1.0 1.0
Administrative Assistant(CM) 1.0 1.0 1.0 1.0 1.0
Total FTEs 8.0 8.0 8.0 8.0 8.0
Interns 3.5 3.5 2.0 2.0 2.0
Budget Detail
Wages,Payroll Taxes&Benefits $ 722,496 $ 647,380 $ 922,074 $ 964,112 $ 1,003.090
Supplies 3,273 4,501 1,811 5,750 5,890
Services&Charges 215,742 174,453 159,747 161,903 141,222
Nonrecurring expenses - - - - 3,000
Total Executive&Legislative Support $ 941,511 $ 1,026,334 $ 1,083,632 $ 1,131,765 $ 1,153,202
50
Fund: 001 General Fund Spokane Valley
Dept: 016 Public Safety 2015 Budget
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 $ 2,253,644
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.
Law Enforcement- The Spokane County Sheriffs Office is $ 19,485,950
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.
Jail System- Spokane County provides jail and probation $ 1,368,475
services for persons sentenced by any City of Spokane Valley
Municipal Court Judge for violating laws of the city or state.
Animal Control-Spokane County will provide animal control $ 291,923
services to include licensing, care and treatment of lost
or stray animals, and response to potentially dangerous animal
confrontations.
Non-Departmental
Fines and forfeitures to the State of Washington $ 733,500
Grant expenditures $ 20,000
Construct offices for unit supervisors- Nonrecurring $ 25,000
Capital outlay-CAD/RMS- Nonrecurring $ 949,000
Total $ 25,127,492
51
City of Spokane Valley
2015 Budget
016-Public Safety
2011 2012 2013 2014 2015
Actual Actual Actual Budget Budget
Judicial System:
District Court Contract 1,098,465 792,455 799,761 891,304 902,201
Public Defender Contract 705,375 769,295 649,831 852,965 813,554
Prosecutor Contract 484,799 421,087 410,196 406,777 420,151
Pretrial Services Contract 144,713 102,300 124,796 102,894 117,738
Prosecutor-Funded by JAG Grant 97 0 0 0 0
Subtotal Judicial System 2,433,449 2,085,137 1,984,584 2,253,940 2,253,644
Law Enforcement System:
Sheriff Contract 16,885,482 16,853,600 17,030,382 18,144,552 18,896,608
Emergency Management Contract 59,622 80,877 80,338 81,398 84,892
Wages,Payroll Taxes&Benefits 6,133 2,389 3,642 3,500 3,800
Operating Supplies 5,630 6,497 3,980 3,500 5,000
Repair&Maintenance.Supplies 1,412 693 2,343 3,500 3,000
Janitorial Supplies 1,083 1,062 0 0 0
Small Tools&Minor Equipment 0 0 0 0 0
Electricity/Gas 29,266 21,603 21,865 30,000 25,000
Water 1,804 1,385 1,210 1,750 1,500
Sewer 847 849 851 900 900
Waste Disposal 3,423 3,504 3,460 4,000 3,500
Copier Maintenance 0 0 0 0 0
Law Enf.Bldg Maintenance Contract 50,940 59,194 80,283 77,400 55,000
Taxes and Assessments 0 358 715 400 750
Miscellaneous SrvslContingency 0 0 0 500,000 350,000
Crywoif Charges&Fees 33,314 45,568 44,412 48,000 50,000
Sterling Bank Fees 4,365 5,057 5,111 7,000 5,500
Crywolf Refunds 1,769 0 0 2,000 500
Subtotal Law Enforcement System: 17,085,090 17,082,636 17,278,592 # 18,907,900 19,485,950
Jail System:
Jail Contract 689,636 976,681 768,660 1,501,222 1,368,475
Work Release(Geiger) 795,160 429,420 508,704 0 0
Subtotal Jail System: 1,484,796 1,406,101 1,277,364 1,501,222 1,368,475
Other:
Capital Outlays!Communications 190,738 206,445 28,323 0 0
Fines&Forfeitures State Remittance 751,862 682,014 664,681 764,500 733,500
Animal Control Contract 306,923 284,926 285,427 287,081 291,923
Non-Capital Equipment for JAG Grant 44,524 16,253 3,272 20,000 20,000
Non-Capital Equip for ARRA JAG Grant 93,462 26,099 38,250 0 0
Settle&Adjust 0 0 118,273 0 0
Small Tools 0 0 0 12,000 0
Professional Services 1,765 0 0 0 0
JAG-Wireless Cards 10,462 10,035 10,119 0 0
Building Replacement Costs 77,600 80,000 0 0 0
Nighttime Seatbelt Patrol Overtime 3,000 1,783 1,612 0 0
Maintenance 0 0 0 12,000 25,000
Drive Hammered-Get Nailed Grant 6,943 5,876 10,811 0 0
Child Car Seat Overtime 2,436 0 0 0 0
Slow Down or Pay Up 2,734 0 0 0 0
Stickman Knows 0 3,994 0 0 0
Capital outlay-CAD!RMS 0 0 0 14,500 949,000
Subtotal Other: 1,492,449 1,317,425 1,160,768 1,110,081 2,019,423
Total Public Safety 22,495,784 21,891,299 21,701,308 23,773,143 25,127,492
52
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Fund:001 General Fund Spokane Valley
Dept: 018 Operation&Administrative Services 2015 Budget
The Operations&Administrative Services Department is composed of three divisions,the Deputy City Manager Division, the
Finance Division,and the Human Resources Division.
013-Deputy City Manager Division
The Deputy City Manager(DCM)supervises the Operations&Administrative Services Department,assists
the City Manager in organizing and directing the other operations of the City,and assumes the duties of City
Manager in his/her absence.
Accomplishments for 2014
•Evaluate law enforcement needs based upon calls for service,crime rates,and citizen/business growth.
Staffing analysis completed with two patrol officers added,a Power Shift created,a new Spokane Valley
dedicated Drug and Property Crimes Unit formed,Corporals eliminated,and Property Crimes Detectives
increased. Staffing levels will now be matched to peak call load times of day.
•Finalize case weighting methodology in collaboration with the Spokane County Public Defender's Office.
The County has decided not to pursue a case-weighting methodology. The City is pursuing a grant to pay
for the resulting increased costs. The City is also working with the County to evaluate the current type of cases
and insure all cases are counted correctly and addressed in the most efficient manner.
•Update Draft 6 Year Strategic Communications Plan.
Submitted updated 2014-2019 Draft of the 6-Year Strategic Communications Plan
•Provide public information support that informs and engages the public as needed for Sullivan Bridge
Replacement,Appleway Trail development,and other major projects that may be identified by the Council.
Launched Sullivan Bridge Replacement Project public information outreach efforts,including key messaging,quarterly
mailed project newsletter,media releases/contacts,web page development/updates,and other outreach as needed.
Efforts will continue throughout the 2-year project that started in 2014. Developed and updated new web page for
Appleway Trail project and developed legislative fact sheet supporting funding request
•Increased HotTopic newsletter to four issues/yr,with one issue mailed to entire city
•Identified and maximized opportunity to promote the City of Spokane Valley.
Expanded and raised profile of City Hall at the Mall to include State of the City address,also providing a venue
for creating contacts with the community,and promoting new smart phone app,Sullivan Bridge Project,Appleway Trail,
and other City departments and related agencies. Developed City of Spokane Valley YouTube channel for sharing City
videos. Acquired video camera and related equipment/software to begin adding video into public information tools.
Goals for 2015
•Evaluate,identify,and implement performance measures to assess the effectiveness of changes implemented as a result
of the law enforcement staffing analysis.
Implement the High-Performance Organization Plan,utilizing priority-based budgeting,civic engagement,data drivers,and
collaboration to enhance the performance of the City government and align the efforts of the City with the needs of the
community.
•Conduct Community Satisfaction Survey updating citizens'most important issues and to improve communications.
•Continue development and implementation of comprehensive Solid Waste public information outreach efforts that inform
and familiarize citizens with new system,and that meet public information goals in the Solid Waste Management Plan.
•Continue public information support that informs and involves the community for Sullivan Road Bridge project and Appleway
trail project.
•Launch limited social media outreach for Snowlnfo and Traffic Alerts.
•Update the DRAFT 6-Year Communications Plan and its alignment with the 6-Year Business Plan.
Budget Summary
2011 2012 2013 2014 2015
Actual Actual Actual Budget Budget
Personnel-FTE Equivalents
Deputy City Manager 1.0 1.0 1.0 1.0 1.0
Senior Administrative Analyst 1.0 1.0 1.0 1.0 1.0
Public Information Officer 1.0 1.0 1.0 1.0 1.0
Administrative Analyst 1.0 1.0 1.0 1.0 1.0
Administrative Assistant 2.0 2.0 0.0 0.0 0.0
Office Assistant II 1.0 1.0 1.0 1.0 1.0
Office Assistant I 1.0 1.0 1.0 1.0 1.0
Total FTEs 8.0 8.0 6.0 6.0 6.0
Intern 1.0 1.0 1.0 1.0 1.0
Budget Detail
Wages,Payroll Taxes&Benefits $ 424,953 $ 404,685 $ 402,012 $ 590,025 $ 627,478
Supplies 1,380 1,728 1,153 2,050 2,500
Services&Charges 79,375 23,650 56,162 61,140 61,325
Total Deputy City Manager Division $ 505,708 $ 430,063 $ 459,327 $ 653,215 $ 691,303
54
Fund:001 General Fund Spokane Valley
Dept 018 Operation&Administrative Services 2015 Budget
014-Finance Division
The Finance Division provides financial management services for all City departments. Programs include accounting and financial
reporting,payroll,accounts payable,purchasing,budgeting and financial planning,treasury,information technology and investments.
The division is also responsible for generating and analyzing financial data related to the City's operations. The department prepares
Finance Activity Reports for review by the City Manager and City Council as well as the Comprehensive Annual Financial Report
(CAFR)that is subject to an annual audit conducted by the Washington State Auditor's Office.
Accomplishments for 2014
•Implemented State Auditor recommendations.
•Improved financial statement preparation process and accuracy.
•Replaced a storage area network(SAN).
•Began the process of virtualizing servers rather than simply replacing physical servers.
•Acquired 1-Ford Escape for use by the Community Development Department that replaces a 2003 Chevy S10 pickup.
•Acquired 2 Ford Escapes and 1 pickup for the Public Works Department.
a Worked with the City Manager and Legal Department on a Moody's Investors Service bond rating presentation that resulted in an
increase in the City's LTGO bond rating from"Al"to"Aa3".
•Worked with the City Manager and Legal Department on refunding the 2003 LTGO bonds that resulted in a total savings of
$1,581,128 that will be realized over the 20-year period ending December 1,2033. The City's share of the savings is
$201,542 that will be realized over the 10-year period ending December 1,2023 and the Spokane Public Facility District's
will be$1,379,586 that will be realized over the 20-year period ending December 1,2033.
Goals for 2015
*Implement 2013 audit recommendations
"Work towards continued improvement and accuracy in the financial statement preparation process.
•Complete the 2014 CAFR by May 30,2015 and receive a"clean audit opinion".
•Maintain consistent levels of service in payroll,accounts payable,budget development,periodic financial report preparation and
information technology services.
•Replace approximately 30 desktop computers that will reach the end of their life cycle.
•Replace copiers in the Finance and Public Works departments that will reach the end of their life cycle.
Budget Summary
2011 2012 2013 2014 2015
Actual Actual Actual Budget Budget
Personnel-FTE Equivalents
Finance Director 1.00 1.00 1.00 1.00 1.00
Accounting Manager 1.00 1.00 1.00 1.00 1.00
Accountant/Budget Analyst 3.00 3.00 3.75 3.75 3.75
Accounting Technician 2.00 2.00 2.00 2.00 2.00
IT Specialist 3.00 3.00 2.00 2.00 2.00
GIS/Database Administrator 1.00 1.00 1.00 1.00 1.00
Help Desk Technician 0.00 0.00 0.00 1.00 1.00
Total FTEs 11.00 11.00 10.75 11.75 11.75
Intern 1.0 1.0 0.0 0.0 0.0
Budget Detail
Wages,Payroll Taxes&Benefits $ 903,495 $ 895,125 $ 1,008,218 $ 1,151,059 $ 1,172,483
Supplies 6,468 7,026 2,791 7,000 6,000
Services&Charges 46,543 18,664 21,218 22,600 25,396
Total Finance Division $ 956,506 $ 920,815 $ 1,032,227 $ 1,180,659 $ 1,203,879
55
Fund:001 General Fund Spokane Valley
Dept: 018 Operation&Administrative Services 2015 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 2014
•Achievement of the 2013 WellCity Award presented by the Association of Washington Cities
• Employee training an development to increase safety in the workplace
•Assist the economic development activities working with business owners to increase electronic content
• Creation of the City Discovery mobile app to encourage children to learn about our community
Goals for 2015
• Bargain a successor labor relations contract with represented employee of the City
• Review employment policies for alignment with labor contract
• Support economic development goals of the City through website and mobile app management
• Provide employee training that supports communication,customer service and ethical decision making
Budget Summary
2011 2012 2013 2014 2015
Actual Actual I Actual Budget Budget
Personnel-FTE Equivalents
Human Resource Manager 1.0 1.0 1.0 1.0 1.0
Human Resources Technician 1.0 1.0 1.0 1.0 1.0
Total FTEs 2.0 2.0 2.0 2.0 2.0
Budget Detail
Wages,Payroll Taxes&Benefits $ 182,604 S 187,339 S 197,822 $ 214,905 $ 218,109
Supplies 596 461 640 700 700
Services&Charges 21,314 24,278 13,645 22,278 24,508
Total Human Resources Division $ 204,514 $ 212,078 $ 212,107 $ 237,883 $ 243,317
56
Fund:001 General Fund Spokane Valley
Dept:032 Public Works 2015 Budget
The Public Works Department oversees the City's transportation system,which includes construction and
maintenance of streets and stormwater systems,operations and maintenance of traffic signs and signals and
transportation planning.
Accomplishments for 2014
• Designed sixteen projects and managed the construction of nine.
• Developed the 2015-2020 Six Year TIP
• Submitted twenty six grants for various capital projects;received$4.68M as of August 2014
• Completed one 2013 and four 2014 Pavement Preservation Projects
• Completed design,bid,and have begun construction of the Sullivan Road West Bridge Replacement Project
• Completed design and construction of the Appleway Trail Project-University to Pines
Goals for 2015
• Implement approved capital projects.
• Provide planning for development of the updated Transportation Improvement Plan.
• Prepare and submit grant applications for capital projects.
• Perform biannual update to Pavement Management Plan
• Complete 2015 Pavement Preservation Projects as approved
Budget Summary
2011 2012 2013 2014 2015
Actual Actual Actual Budget Budget
Personnel-FTE Equivalents
Public Works Director 1.0 1.0 1.0 1.0 1.0
Administrative Assistant 2.0 2.0 2.0 2.0 2.0
Assistant Engineer(CIP) 1.0 1.0 1.0 1.0 1.0 (1)
Engineering Technician I 1.0 1.0 2.0 2.0 2.0 (1)
Engineering Technician II 2.0 2.0 1.0 1.0 1.0 (1)
Limited Term Cnstrctn Inspector-Bridge 0.0 0.0 0.5 0.5 0.5 (2)
Maint.IConstruction Inspector(ROW) 1.0 1.0 0.0 0.0 0.0
Senior Engineer 2.0 2.0 2.0 1.0 1.0
Senior Engineer-ProjMgmt 1.0 1.0 1.0 2.0 2.0 (1)
Planning Grants Engineer 0.0 0.0 0.0 0.375 0.375
Total FTEs 11.0 11.0 10.5 10.875 10.875
Budget Detail
Wages,Payroll Taxes&Benefits $ 550,017 $ 516,757 $ 557,708 $ 799,369 $ 834,363
Supplies 16,955 15,882 12,975 19,500 19,000
Services&Charges 101,646 104,612 88,004 63,825 68,551
Capital Outlay - 69,344 - - -
Nonrecurring expenses - - 8,800 -
Total Public Works $ 668,618 $ 706,595 $ 658,687 $ 891,494 $ 921,914
(1) Only 50%is budgeted to the public works department in the General Fund with the balance budgeted as a part of capital
projects funds.
(2) This position is budgeted 50%as a part of capital projects funds and 50%street fund.
57
Fund:001 General Fund Spokane Valley
Community 8 Economic Development
Dept:050 Administrative Division 2015 Budget
The Administrative Division provides overall management and oversight of the Community Development Department
including the permitting operation,long-range planning,development engineering,and code compliance and provides
staff support through administration of the departments budget,provides administrative support and department
training.
Accomplishments for 2014
• Continued work on City's economic development plan.
• Continued to implement customer service improvements for the department.
• Continued work on permit process and customer service improvement plan.
• Continued to implement a document control system for documents and forms.
Goals for 2015
• Assist with the City's economic development plan.
• Continue to implement a document control system for documents and forms.
• Assist in City's Marketing Plan
• Assist in City Hall project
Budget Summary
2011 2012 2013 2014 2015
Actual Actual Actual Budget Budget
Personnel-FTE Equivalents
Community Development Director 1.0 1.0 1.0 1.0 1.0
Administrative Assistant 1.0 1.0 1.0 1.0 1.0
Office Assistant I 1.0 1.0 0.0 0.0 0.0
Total FTEs 3.0 3.0 2.0 2.0 2.0
Budget Detail
Wages,Payroll Taxes&Benefits $ 280,228 $ 269,228 $ 215,537 $ 232,683 $ 237,394
Supplies 1,488 3,854 2,399 3,100 3,100
Services&Charges 27,403 34,934 6,949 55,100 20,600
Intergovernmental Payments 10,645 - - - -
Nonrecurring Professional Services - - - 30,000 395,000
Total Administrative Division $ 319,764 $ 308,016 $ 224,885 $ 320,883 $ 656,094
58
Fund:001 General Fund Spokane Valley
Community&Economic Development
Dept:051 Economic Development Division 2015 Budget
The Economic Development Division will work closely with the City Manager to pursue economic development strategies
which attract and retain businesses within the City.
Staff develop collaborative relationships with businesses and economic development partners,use technology to support
ED programs,building marketing plans,pursue infrastructure improvements and promote the City to businesses and
visitors.
Goals for 2015
• Continue to collaborate with economic development partners
• Develop a business recruitment system
• Pursue infrastructure improvements to foster economic development
• Develop a business recruitment system
• Develop a marketing plan
• Develop GIS system to promote economic development applications
Budget Summary
2011 2012 2013 2014 2015
Actual Actual Actual Budget Budget
Personnel-FTE Equivalents
Engineer 0.0 0.0 0.0 0.0 0.5
Senior Planner-CD 0.0 0.0 0.0 0.0 1.0
E.D.Project Specialist 0.0 0.0 0.0 0.0 1.0
Total FTEs 0.0 0.0 0.0 0.0 2.5
Budget Detail
Wages,Payroll Taxes&Benefits 0.0 0.0 0.0 0.0 $ 274,776
Supplies 0.0 0.0 0.0 0.0 $ 1,000
Services&Charges 0.0 0.0 0.0 0.0 $ 22,500
Intergovernmental Payments 0.0 0.0 0.0 0.0 -
Total Administrative Division $ - $ - $ - $ - $ 298,276
59
Fund:001 General Fund Spokane Valley
Community&Economic Development
Dept:055/056 Development Services Division 2015 Budget
The Development Services Division is new to the City as of 2015 and reflects the consolidation of the Engineering
and Planning Divisions of the Community and Economic Development Department. The Development Services
Division is responsible for providing professional policy guidance to the City Council and Planning Commission on
such issues as land use,access management,shoreline Management Act,annexation,growth targets,water quality,
public works issues and more. Staff is responsible for processing land use and home business permits,reviewing
environmentally sensitive areas,for the review and inspection of stormwater management in private development,
reviewing access management and other public works improvements in private development applications,
administering the State Environmental Protection Act.
Accomplishments for 2014
• Continued to work on permit process and customer service improvement plan.
• Updated Development Engineering's Webpage.
• Submitted Forker Draw Floodplain Restudy to FEMA for review
• Assisted in development of Regional LID guidance manual
• Continued work on the Shoreline Master Program.
• Continued to work on Economic Development issues for the City.
• Continued work on permit process and customer service improvement plan.
• Continued to work on code enforcement procedure manual update with legal office.
• Continued participation in the County's UGA update process
• Completed the 2014 Annual Comprehensive Plan amendments.
Goals for 2015
• Continue worked on Regional Low Impact Development Standards
• Work on Floodplain Revisions
• Develop a historic preservation program
• Continue work on the City's Certified Sites Program
• Complete the Shoreline Master Program.
• Begin state requirement update of Comprehensive Plan
• Continue work on permit process and customer service improvement plan.
• Developers Forums
• 2015 Annual Comprehensive Plan amendments.
• CBDG-Identify Sidewalk projects
• Review of Municipal Code for updates
Budget Summary
2011 2012 2013 2014 2015
Actual Actual Actual Budget Budget
Personnel-FTE Equivalents
Development Services Manager 0.0 0.0 0.0 0.0 1.0
Engineer 1.5 1.5 1.5 1.5 2.0
Assistant Engineer 0.0 0.0 1.0 1.0 1.0
Senior Planner 0.0 0.0 0.0 0.0 1.0
Planner 0.0 0.0 0.0 0.0 2.0
Maint/Construction Inspector 1.0 1.0 2.0 1.0 1.0
Code Enforcement Officer 0.0 0.0 0.0 0.0 1.0
ROW Inspector 0.0 0.0 0.0 1.0 1.0
Office Assistant I 1.0 1.0 1.0 1.0 1.0
Senior Engineer 1.0 1.0 1.0 1.0 0.0
Engineering Technician 1.5 1.5 1.5 0.5 0.0
Total FTEs 3.5 3.5 5.50 5.50 11.00
Budget Detail
Wages,Payroll Taxes&Benefits $ 1,175,949 $ 1,265,080 $ 1,488,268 $ 1,487,320 $ 1,122,644
Supplies 13,058 7,139 15,830 21,050 21,050
Services&Charges 134,373 256,321 287,985 227,650 281,250
Intergovernmental Payments 56,039 7,764 8,287 - -
Total Engineering Division $ 1,379,419 S 1,536,304 $ 1,800,370 $ 1,736,020 $ 1,424,944
60
Fund:001 General Fund Spokane Valley
Community&Economic Development
Dept:057 Building Division 2015 Budget
The Building Division implements the Washington State Building Code. This Division is responsible for ensuring that
buildings and structures comply with adopted building codes through technical 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. ROW inspection program
provides inspection services to assure the compliance with the RPCP and the durability and safety of work done in the
public ROW.
Accomplishments for 2014
• Continue work on permit process and customer service improvement plan.
• Maintained partnering efforts with Spokane and Spokane County.
• Developed web-access for permit system.
• Developed department reports.
Goals for 2015
• Continue work on permit process and customer service improvement plan.
• Maintain partnering efforts with Spokane and Spokane County.
• Expand on-line permit system.
• Continue coordinate on Regional Hazard Mitigation Plan
• Continue to develop reports for web-access permitting system
Budget Summary
2011 2012 2013 2014 2015
Actual Actual Actual Budget Budget
Personnel-FTE Equivalents
Building Official 1.0 1.0 1.0 1.0 1.0
Building Inspector II 3.0 3.0 3.0 3.0 3.0
Planner 0.0 0.0 0.0 2.0 2.0
Development Service Coordinator 0.0 0.0 1.0 1.0 1.0
Engineering Tech 0.0 0.0 0.0 1.0 1.0
Office Assistant 1 1.0 1.0 1.0 1.0 2.0
Permit Facilitator 2.0 2.0 2.0 2.0 2.0
Plans Examiner 0.75 0.75 0.50 0.50 1.0
Senior Plans Examiner 1.0 1.0 1.0 1.0 1.0
Assistant Planner 0.0 0.0 2.0 0.0 0.0
Code Enforcement Officer BP 2.0 2.0 0.0 0.0 0.0
Construction Inspector 0.0 0.0 0.0 0.0 0.0
MaintlConst Inspector(ROW) 1.0 1.0 0.0 0.0 0.0
Senior Permit Specialist 1.00 1.00 0.0 0.00 0.0
Total FTEs 12.75 12.75 11.50 12.50 14.00
Budget Detail
Wages,Payroll Taxes&Benefits $ 993,267 $ 1,021,199 $ 932,662 $ 1,136,956 $ 1,288,902
Supplies 22,516 21,645 20,139 28,200 28,200
Services&Charges 54,403 94,541 55,969 102,500 63,800
Intergovernmental Payments 18,629 - - - -
Capital Outlays 64,309 86,384 - - -
Interfund Charges - 3,668 - - -
Total Building Division $ 1,153,124 $ 1,227,437 $ 1,008,770 $ 1,267,656 $ 1,380,902
61
Fund:001 General Fund Spokane Valley
Dept:076 Parks&Recreation 2015 Budget
The Parks and Recreation Department is composed of six divisions including Administration,Maintenance,
Recreation,Aquatics,Senior Center,and CenterPlace. The overall goal of the department is to provide quality
recreation programs and acquisition, renovation,development,operation and maintenance of parks and maintenance
of parks and recreation facilities.
000-Parks Administration 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 2014
• Completed development of Browns Park Master Plan.
• Completed renovation to Discovery Playground.
• Completed the Edgecliff Park Sanitary Sewer project.
• Completed the addition of a new picnic shelter at Edgecliff Park.
• Finalized the Centennial Trail maintenance agreement.
• Completed Appleway Trail RCO Grant application.
Goals for 2015
• Construct four new sand volleyball courts at Browns Park.
• Design and construct pocket dog park at Valley Mission Park.
• Assume maintenance of Phase 2 of the Appleway Trail.
• Pursue land acquisitions for priority facilities such as disc golf,skateboard park,etc.
Budget Summary
2011 2012 2013 ' 2014 2015
Actual Actual Actual Budget Budget
Personnel-FTE Equivalents
Parks&Recreation Director 1.0 1.0 1.0 1.0 1.0
Administrative Assistant 1.0 1.0 1.0 1.0 1.0
Total FTEs 2.0 2.0 2.0 2.0 2.0
Budget Detail
Wages,Payroll Taxes&Benefits $ 195,308 $ 204,362 $ 212,067 $ 222,343 $ 228,697
Supplies 32,474 17,641 33,927 8,450 8,450
Services&Charges 670,565 775,139 852,875 30,950 38,800
Intergovernmental Services 10,208 12,550 - 13,000 11,000
Interfund Transfer 7,000 - - - -
CapitalOutlays - 6,545 - - -
Nonrecurring Expenses - - - 11,350 25,400
Total Parks Administration $ 915,555 $ 1,016,237 $ 1,098,869 $ 286,093 $ 312,347
62
Fund:001 General Fund Spokane Valley
Dept:076 Parks&Recreation 2015 Budget
300-Maintenance Division
The Parks Maintenance Division is responsible for the contracted maintenance and upkeep of our parks and
public areas including the Centennial Trail.
Budget Summary
2011 2012 2013 2014 2015
Actual Actual Actual , Budget Budget
Budget Detail
Supplies 4,608 12,133 27,500 10,000 20,000
Services&Charges 651,591 738,636 761,500 786,200 824,642
Total Parks Maintenance $ 656,199 $ 750,769 $ 789,000 $ 796,200 $ 844,642
63
Fund:001 General Fund Spokane Valley
Dept:076 Parks&Recreation 2015 Budget
301 -Recreation Division
The Recreation Division coordinates and facilitates the delivery of recreation programs and service throughout the
City and the City's Park system.
Accomplishments for 2014
• Utilized The Inlander racks in Spokane Valley&Liberty Lake to distribute the Spring/Summer
Recreation Brochure.
• Continued to work with local partners to provide successful programs and events such as Breakfast with
Santa with the Rotary and Sand Volleyball Tournaments and leagues with Evergreen Volleyball Association.
• Offered a successful Winter Break Day Camp at CenterPlace Regional Event Center.
• Developed a Sponsorship pacet for the Summer Outdoor Movies.
Goals for 2015
• Continue to provide quality recreation programs for the Spokane Valley Community.
• Research creative means tp market and promote Recreation Programs&Events.
• Actively look for sponsorship opportunities within the Community in regards to the Summer Outdoor Movies.
• Produce more marketing materials in house with desktop publishing software.
Budget Summary
2011 2012 2013 2014 2015
Actual Actual Actual Budget Budget
Personnel-FTE Equivalents
Recreation Coordinator 1.0 1.0 1.0 1.0 1.0
Budget Detail
Wages,Payroll Taxes&Benefits $ 137,379 $ 131,218 $ 151,084 $ 156,702 $ 153,924
Supplies 4,688 4,220 5,760 5,350 7,750
Services&Charges 65,087 72,578 54,381 67,100 64,500
Interfund Charges - - - -
Total Recreation Division $ 207,154 $ 208,016 $ 211,225 $ 229,152 $ 226,174
64
Fund:001 General Fund Spokane Valley
Dept:076 Parks&Recreation 2015 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 2014
• Completed the painting of the Park Road Pool tank.
• Continued with the sales of merchandise options to the pools as an additional source of revenue.
• Updated pool and feature rules and made them easily accessible online.
• Expanded fitness opportunities by adding Triatholon Training and morining Lap Swim to maximize pool usage.
Goals for 2015
• Maintain full summer swimming program.
• Research Wifi capabilities at our outdoor pool facilities.
• Paint the Valley Mission Pool tank.
• Research marketing opportunities to more effectively promote the outdoor pools.
Budget Summary
2011 2012 2013 2014 ` 2015
Actual Actual Actual Budget Budget
Budget Detail
Supplies $ 1,947 $ 5,053 $ 9,081 $ 2,500 $ 7,200
Services&Charges 446,067 434,242 469,765 487,900 489,000
Intergovernmental Services - - - -
Total Aquatics Division $ 448,014 $ 439,295 $ 478,846 $ 490,400 $ 496,200
65
Fund:001 General Fund Spokane Valley
Dept:076 Parks&Recreation 2015 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 2014
• Continued Resource Fair for Seniors and their families; over 53 vendors and 350+attendees.
• Continued relationship with Aging and Long Term Care of Washington to provide volunteer on site at senior center to
provide information on variuous health plans.
• Continued to add resource and referral information for volunteer reception desk availability.
• Established a relationship with retirement communities by attending monthly Director meetings.
Goals for 2015
• Offer more Tuesday evening classes in the Senior Wing of CenterPlace.
• Continue relationship with YMCA to offer reduced daily rates for senior center members.
• Develop and foster relationship with Walgreens to bring phamacy students to counsel seniors on medications,provide
blood pressure checks and offering flu shots.
• Research and develop class for seniors needing help with IT issues.
• Work closely with the Parks&Recreation Director on programs being offered to seniors.
Budget Summary
2011 2012 2013 2014 2015
Actual Actual Actual Budget Budget
Personnel-FTE Equivalents
Senior Center Specialist 1.0 1.0 1.0 1.0 1.0
Total FTEs 2012.0 2013.0 2014.0 2015.0 2016.0
Intern 1.0 1.0 1.0 1.0 0.0
Budget Detail
Wages,Payroll Taxes&Benefits $ 72,601 $ 78,209 $ 77,018 $ 81,682 $ 84,285
Supplies 960 2,855 2,157 2,500 2,500
Services&Charges 2,779 5,133 1,897 5,700 5,200
Capital Outlay - - - - -
TotalSeniorCenterDivision $ 76,340 $ 86,197 $ 81,072 $ 89,882 $ 91,985
66
Fund:001 General Fund Spokane Valley
Dept:076 Parks&Recreation 2015 Budget
305-CenterPlace Division
Construction of Mirabeau Point CenterPlace began in late 2003,and was completed mid-year 2005.The project
represented 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 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 2014
• Improved tracking of events and revenue generated from them.
• Installed digital informational monitor on the second floor to assist visitors.
• Replaced reception area carpet.
• Continued to replace incandescent and CFL fitures to LED technology to lower utility costs.
• Created better defined job duties of part-time event staff to ensure consistency in performance.
Goal for 2015
• Continue implementing suggestions from Marketing Plan.
• Recarpet Lounge.
• Begin to address the roof leakage issues.
Budget Summary
2011 2012 2013 2014 2015
Actual Actual Actual Budget Budget
Personnel-FTE Equivalents
Customer Relations/Facilities Coordinator 1.0 1.0 1.0 1.0 1.0
Adrninistrative Assistant 2.0 2.0 1.0 1.0 1.0
Office Assistant I 0.0 0.0 1.0 1.0 1.0
Custodian 0.0 0.0 0.0 0.0 0.0
Maintenance Worker 2.0 2.0 2.0 2.0 2.0
Total FTEs 5.0 5.0 5.0 5.0 5.0
Budget Detail
Wages,Payroll Taxes&Benefits $ 339,744 $ 389,547 $ 393,283 $ 420,115 $ 435,609
Supplies 59,756 57,236 59,994 64,187 66,963
Services&Charges 260,998 316,954 311,503 344,540 322,425
Capital Outlays 328,311 317,000 - -
Total CenterPlace Division $ 988,809 $ 1,080,737 $ 764,780 $ 828,842 $ 824,997
67
Fund:001 General Fund Spokane Valley
Dept:090 General Government 2015 Budget
The General Government Department accounts for those activities that are not specific to the functions of any particular
General Fund Department or operation. Expenditures recorded here are composed of City Hall rent and related utilities;
information technology equipment and services;capital costs that benefit more than one department;support of agencies
external to the City that provide social service programs and economic development services;and transfers to other City
funds for property/casualty insurance premiums(Fund#502),park capital projects(Fund#309)and the pavement preservation
program(Fund#311).
Budget Summary
2011 2012 2013 2014 2015
Actual Actual Actual Budget Budget
Supplies
PEG COSV Small tools&Minor Equip 0 329 336 100 500
Business Registrations 1,292 1,288 293 2,000 1,500
Employee Recognition-Operating Supplies 25 0 13 3,000 3,000
Employee Recognition&Safely Program 1,694 347 1,925 0 0
Office&Operating Supplies 0 158 937 0 0
Small Tools&Minor Equipment 1,629 8,081 4,114 2,500 2,600
Non Capital Office Furniture&Equipment 0 526 0 0 0
Computer Hardware-Non Capital 0 0 35,165 23,000 27,250
Computer Software-Non Capital 0 0 6,519 31,800 20,800
Non Capital Computer Software/Hardware 35,941 22,568 0 0 0
Fuel 763 0 3 0 0
Office&Operating Supplies 9,229 4,504 10,313 15,000 15,000
50,573 37,801 59,618 77,400 70,650
Other Services&Charges
Broadcasting Council Meeting 45,725 0 0 0 0
Professional Services-Misc Studies 0 0 87,229 150,000 150,000
Accounting&Auditing 68,336 69,161 70,119 90,000 80,000
Uncollectible Accounts Expense 2,054 2,288 0 0 0
Petty Cash Reimbursement 11 0 0 0 0
Advertising 169 0 0 0 0
Postage 3,626 3,993 1,168 5,000 1,500
Telephone Service 23,845 29,196 9,088 18,500 17,000
Cell Phones 0 0 1,561 0 1,600
Internet Service 0 0 13,994 18,100 12,500
City Wide Records Management 3,300 3,610 0 10,000 10,000
City Hall Rent 461,208 478,324 425,246 416,000 430,000
Facility Repairs&Maintenance 381 583 1,430 5,000 5,000
Equip Repair&Maint-Hardware Support 25,680 23,083 23,457 36,500 35,200
IT Support 96,059 75,225 71,221 28,500 33,800
Software Licenses&Maintenance 68,706 70,737 90,502 78,600 76,650
Equip Rental 0 0 3,300 0 3,300
PEG Reimburse-CMTV 28,988 12,305 0 0 0
Printing&Binding 0 343 432 0 0
Miscellaneous Services 10,872 7,045 5,938 15,000 10,000
Merchant Charges(Bankcard Fees) 9,927 1,492 1,347 2,500 2,000
EECBG Utilities Partnering Program 12,947 20,383 0 0 0
Vehicle Rental 4,130 7,000 1,559 7,000 2,000
General Operating Leases:Computer 45,559 52,842 41,039 39,600 42,000
Economic Development-Site Selector 9,179 9,197 8,813 11,000 10,000
Professional Services-Economic Devel. 83,352 100,340 89,041 82,500 88,000
City Economic Development 1,375 88,230 202,430 200,000 200,000 .
Professional Services-Social Services 67,961 49,095 55,809 67,500 62,000
Alcohol Treatment:Liquor Excise Tax 8,750 4,516 1,213 0 0
Alcohol Treatment:Liquor Profits 12,512 17,977 16,279 20,000 20,000
Prior Period Adjustment 0 (163,322)
0 0 0
$ 1,094,652 $ 963,643 $ 1,222,215 $ 1,301,300 $ 1,292,550
68
Fund:001 General Fund Spokane Valley
Dept:090 General Government 2015 Budget
Budget Summary cont.
2011 2012 2013 2014 2015
Actual Actual Actual Budget Budget
Intergovernmental Services
Election Costs 50,164 0 85,304 57,000 86,000
Voter Registration 79,252 86,132 87,964 87,000 90,000
Taxes and assessments 8,536 6,006 7,278 8,600 7,500
Spokane County Air Pollution Authority 114,941 115,569 115,720 117,000 117,000
252,913 207,707 296,266 269,600 300,500
Capital Outlays
PEG COSV Broadcast-Office Furn. 13,330 0 2,131 0 0
PEG COSV Broadcast-Software/hardware 47,095 24,232 24,936 33,300 31,000
PEG COSV Broadcast-Communication 5,357 0 0 0 0
Copy Machine 0 21,523 0 20,000 0
Office Furniture&Equipment 0 0 0 0 0
Computer Software/Hardware 22,121 3,063 0 0 0
1T capital replacement 0 0 0 0 145,000
Compuer Hardware-Capital 0 0 15,035 40,000 46,500
Construction-Pavement Preservation 0 0 0 0 0
87,903 48,818 42,102 93,300 222,500
Debt Service:Principal
Interest and Other Debt Service Costs (952) 444 301 0 0
Interfund Payments for Service
Transfer out-#106(solid waste educ.) 0 0 0 60,000 0
Transfer out-#303(street const pm]) 551,730 0 0 0 0
Transfer out-#309(park capital pro]) 100,000 106,250 50,000 247,500 100,000
Transfer out-#310(bond pmt>$434.6/ease) 0 0 0 0 67,600
Transfer out-#310(city halt oCmcosts) 0 0 0 0 271,700
Transfer out-#311(pvmntpreservation) 1,084,681 2,045,203 855,857 888,823 920,000
Transfer out-4312(capital reserve fund) 0 0 7,826,207 2,443,507 0
Transfer out-#502(risk management) 319,000 319,000 319,000 325,000 325,000
2,055,411 2,470,453 9,051,064 3,964,830 1,684,300
Miscellaneous
SCRAPS pass through 0 0 0 56,600 0
Supplies-10th Anniversary 0 0 3,818 0 0
Advertising-10th Anniversary 0 257 12,030 0 0
0 257 15,848 56,600 0
Nonrecurring-Operating
Facility Repair and Maintenance 0 0 0 20,000 0
Total Governmental Division $ 3,540,500 $ 3,729,123 $ 10,687,414 $ 5,783,030 $ 3,570,500
69
I
Fund:101 Street Fund Spokane Valley
2015 Budget
The Street Fund was established to account for the activities associated with the provision of efficient and safe movement
of both motorized and nonmotorized vehicles,as well as pedestrians within the limits of the City,and coordinate convenient
coordinate convenient interconnect to the regional transportation system. Maintenace work includes snow and ice control,
street pavement repairs,traffic signals and signs,landscaping and vegetation control and many other street maintenance and
repair activities.
Accomplishments for 2014
•Received grant funding for highway safety improvement projects
•Developed and implemented a fleet maintenance program
•Implemented signing to designate bicycle routes
•Installed radar feedback speed signs and rectangular flashing beacons on Mission at Splashdown
•Renewed contracts with private contracts for street maintenance services
•Continue to improve the efficiency of snow and ice operations
•Developed an Invitation to Bid for the Street&Stormwater Maintenance Contract
•Solicited bids,and selected a contractor to perform Street and Stormwater Maintenance activities
Goals for 2015
•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.
•Continue to define and implement a fleet maintenance program
Budget Summary
2011 2012 2013 2014 2015
Actual Actual Actual Budget Budget
Personnel-FTE Equivalents
Senior Engineer-Traffic 1.0 1.0 1.0 1.0 1.000
Public Works Superintendent 1.0 1.0 1.0 1.0 1.000
Maintenance/Construction Inspector 1.5 2.0 2.0 2.0 2.350
Assistant Engineer-Traffic/Planning 1.0 1.0 1.0 1.0 1.000
Planning Grants Engineer 0.0 0.0 0.0 0.375 0.375
Total FTEs 4.5 5.0 5.0 5.375 5.725
Interns 1.0 1.0 1.0 2.0 2.0
* For 0.5 FTE of the 2 FTEs,only 50%is budgeted to the Street Fund with the balance budgeted as part of
the capital project funds
Revenues
Utility Tax 2,880,963 2,735,469 2,562,722 2,750,000 2,565,100
Motor Vehicle Fuel Tax 1,857,708 1,846,990 1,868,055 1,858,600 1,859,900
Investment Interest 5,252 4,056 2,920 3,000 3,000
Grants 431,001 203,185 172,530 0 0
Transfers in 90,750 7,614 27,375 0 0
Miscellaneous 59,081 34,429 14,701 0 10,000
Total revenues 5,324,755 4,831,743 4,648,303 4,611,600 4,438,000
Expenditures
Wages,Payroll Taxes&Benefits 435,510 572,349 582,013 627,288 677,297
Supplies 133,188 141,776 108,110 91,500 111,500
Services&Charges 2,489,348 2,361,014 2,152,294 2,167,201 2,122,808
Snow Operation 587,427 591,390 485,717 520,000 520,000
Intergovernmental Payments 712,919 723,305 797,275 798,000 748,000
Transfers out-#101 25,000 39,600 39,700 39,700 39,700
Transfers out-#311 (pvmnt pres) 0 0 282,000 282,000 206,618
Transfers out-#501 (non-plow) 0 10,777 10,777 10,777 12,077
Transfers out-#501 (plow replace) 0 100,000 150,000 75,000 0
Capital construction and equipment 1,527,830 552,829 205,621 106,580 53,000
Total expenditures 5,911,222 5,093,040 4,813,507 4,718,046 4,491,000
Revenues over(under)expenditures (586,467) (261,297) (165,204) (106,446) (53,000)
Beginning fund balance 3,076,202 2,489,735 2,228,438 2,063,234 1,956,788
Ending fund balance $ 2,489,735 $ 2,228,438 $ 2,063,234 $ 1,956,788 $ 1,903,788
70
Fund:103 Paths&Trails Fund Spokane Valley
2015 Budget
The State of Washington collects a$.375 per gallon motor vehicle fuel tax at the pump and remits$.0296 of
the tax back to cities on a per capita basis. For 2015 the Municipal Research and Services Center estimates the
distribution back to cities will be$20.29 per person. Based upon a City of Spokane Valley population of 92,050
(per the Washington State Office of Financial Management on April 1,2014)we anticipate the City will collect
$1,867,700 in 2015. RCW 47.030.050 specifies that.42%of this tax must be expended for the construction of paths
and trails and based upon the 2015 revenue estimate. This computes to$7,800. The balance or$1,859,900 will
be credited to Fund#101 for Street maintenance and operations.
The portion of the motor vehicle tax allocated to the Paths and Trails Fund is by State Law restricted for the construction
and/or improvement of paths and trails withing the City. Because the cost of such projects is typically much greater
than the funds generated in a single year we typically leave the fund balance untouched until an adequate fund balance
is available. In 2014 the City transferred$50,000 to Park Capital Projects Fund#309 to be applied twoards the
Phase 2 Appleway Trail Project from University to Pines.
Budget Summary
2011 2012 2013 2014 2015
Actual Actual Actual Budget Budget
Revenues
Moter Vehicle Fuel(Gas)Tax 7,835 7,790 7,879 7,800 7,800
Investment Interest 63 67 51 0 0
Total revenues 7,898 7,857 7,930 7,800 7,800
Expenditures
Capital Outlay 0 0 0 0 0
Transfers out- #309 0 0 0 50,000 0
Total expenditures 0 0 0 50,000 0
Revenues over(under)expenditures 7,898 7,857 7,930 (42,200) 7,800
Beginning fund balance 48,186 56,084 63,941 71,871 29,671
Ending fund balance $ 56,084 $ 63,941 $ 71,871 $ 29,671 $ 37,471
Fund:105 Hotel/Motel Tax Fund Spokane Valley
2015 Budget
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
2011 2012 2013 2014 2015
Actual Actual Actual Budget Budget
Revenues
Hotel/Motel Tax 457,603 490,004 518,672 530,000 510,000
Investment Interest 455 592 387 300 300
Total revenues 458,058 490,596 519,059 530,300 510,300
Expenditures
Tourism Promotion 472,482 511,756 458,904 547,000 570,000
Transfers out- #001 0 30,000 30,000 30,000 30,000
Total expenditures 472,482 541,756 488,904 577,000 600,000
Revenues over(under)expenditures (14,424) (51,160) 30,155 (46,700) (89,700)
Beginning fund balance 272,356 257,932 206,772 236,927 190,227
Ending fund balance $ 257,932 $ 206,772 $ 236,927 $ 190,227 $ 100,527
71
Fund:106 Solid Waste Spokane Valley
2015 Budget
In 2003,the City of Spokane Valley entered into an interolocal agreement with the City of Spokane and Spokane County
to join the existing Spokane Regional Solid Waste Management System for a period of eight years. In 2011,that
agreement was extended through November 16,2014.
Committed to ensuring Spokane Valley citizens are provided with solid waste services that are affordable,sustainable,
and environmentally responsible,in June 2014 the City of Spokane Valley opted to contract for solid waste transfer,
transport and disposal services with Sunshine Recyclers,Inc.Services provided under the contract are effective
November 17,2014 and continue for a period of ten years with options for two three-year extensions. Terms of the
contract require Sunshine to pay the City an annual administrative fee of$125,000 that will be used by the City to offset
contract administrative costs and solid waste management within the city,including solid waste public educational
efforts. The contract also provides that a road maintenance fee will be paid by Sunshine at the rate of$1 per ton for
each ton in excess of 45,500 tons in a single contract year. Payments will be made to the City by March 31 of the year
following the calendar year being measured. Assuming the total tonnage in 2015 exceeds 45,500 we would expect our
first payment from Sunshine by March 31,2016.
The contract with Sunshine Recyclers does not include curbside pickup which remains optional for citizens and is
available by subscription through Waste Management and Sunshine Disposal,Inc.
The 2014 transfer-in of$60,000 from General Fund#001 was for the purpose of providing information materials and
marketing necessary to inform residents and businesses of the change in the solid waste transfer,transport and
disposal.
Budget Summary
2011 2012 2013 2014 2015
Actual Actual • Actual Budget Budget
Revenues
Sunshine administrative fee 0 0 0 0 125,000
Road maintenance fee 0 0 0 0 0
Investment interest 0 0 0 0 0
0 0 0 60,000 0
Total revenues 0 0 0 60,000 125,000
Expenditures
Education&Contract Admiistration 0 0 0 60,000 125,000
Transfers our-#001(reimbursement) 0 0 0 0 0
Total expenditures 0 0 0 60,000 125,000
Revenues over(under)expenditures 0 0 0 0 0
Beginning fund balance 0 0 0 0 0
Ending fund balance 0 0 0 0 0
72
Fund:120 Center Place Operating Reserve Fund Spokane Valley
2015 Budget
The CenterPlace Operating Reserve Fund was established as a result of covenant related to the issuance of
limited tax general obligation bonds initially issued in 2003 and refunded in 2014. The bonds were issued for the
purpose of constructing the CenterPlace facility. As a part of the bond issuance the City agreed to establish a$300,000
operating reserve account that could be used to make debt service payments on the bonds and/or pay for operating
expenses of CenterPlace. If at any time the City were to draw on these reserves it would have to prepare and follow a
plan for reinstatement of those funds drawn. This reserve is required to be in place for the life of the bonds which run
through December 1,2033.
Budget Summary
2011 2012 2013 2014 2015
Actual Actual Actual Budget Budget
Revenues
Investment Interest 556 0 0 0 0
Transfers-in 0 0 0 0 0
Total revenues 556 0 0 0 0
Expenditures
Operations 0 0 50,787 0 0
Total expenditures 0 0 50,787 0 0
Revenues over(under)expenditures 556 0 (50,787) 0 0
Beginning fund balance 350,231 350,787 350,787 300,000 300,000
Ending fund balance $ 350,787 $ 350,787 $ 300,000 300,000 300,000
Fund:121 Service Level Stabilization Reserve Fund Spokane Valley
2015 Budget
The City has committed to maintaining a General Fund fund balance of at least 50%of recurring expenditures which
is equivalent to 6-months of operations. The Service Level Stabilization Reserve Fund serves as an emergency source
of temporary financing to the General Fund in the event a downturn in the local economy resulted in a reduction of
revenues that would otherwise compromise either the General Fund's minimum 50%reserve balance or historical levels
of service.
If an event such as a downturn in the economy resulted in the General Fund balance dropping below 50%of recurring
expenditures,then the Service Level Stabilization Reserve Fund could be drawn against to maintain the fund balance
minimum. In no event would the Service Level Stabilization Reserve Fund be reduced to less than 60%of the current
$5.4 million balance or$3.24 million. This represents a Fiscal Policy of the City that is also stated in the City Manager's
2015 Budget Message located near the front of this budget document.
Budget Summary
2011 2012 2013 2014 2015
Actual Actual Actual Budget Budget
Revenues
Investment Interest 8,632 9,103 6,971 7,300 8,200
Transfer-in 0 0 0 0 0
Total revenues 8,632 9,103 6,971 7,300 8,200
Expenditures
Operations 0 0 0 0 0
Total expenditures 0 0 0 0 0
Revenues over(under)expenditures 8,632 9,103 6,971 7,300 8,200
Beginning fund balance 5,423,796 5,432,428 5,441,531 5,448,502 5,455,802
Ending fund balance $ 5,432,428 $ 5,441,531 $ 5,448,502 $ 5,455,802 $ 5,464,002
73
Fund:122 Winter Weather Reserve Fund Spokane Valley
2015 Budget
The Winter Weather Reserve Fund was established to provide an emergency reserve for use during unusually harsh
winters where the Street Fund#101 budget and fund balance are inadequate to accommodate the amount of snow plowing
that may be necessary. In the event the City draws against this fund in any given winter we will strive to replenish
the balance back to approximately$500,000 through subsequent years transfers from Fund#101. Due to the uncertainty
of when this fund might be drawn upon we actually budget the same$500,000 in both 2014 and 2015 even though we
recognize there exists only$500,000 to address this issue if it should arise.
Budget Summary
2011 2012 2013 2014 2015
Actual Actual Actual Budget Budget
Revenues
Investment Interest 837 883 677 700 800
Transfer-in 0 0 0 0 0
Total revenues 837 883 677 700 800
Expenditures
Snow removal 0 0 0 500,000 500,000
Total expenditures 0 0 0 500,000 500,000
Revenues over(under)expenditures 837 883 677 (499,300) (499200)
Beginning fund balance 501,168 502,005 502,888 503,565 504,265
Ending fund balance $ 502,005 $ 502,888 $ 503,565 $ 4,265 $ 5,065
Fund:123 Civic Facility Replacement Fund Spokane Valley
2015 Budget
This fund was initially created to set aside money for the eventual replacement of CenterPlace and the police precinct
building located on on east Sprague Avenue and the source of funds had in prior years been an annual transfer from
the General Fund. Beginning in 2013 however the City made the decision to no longer set money aside in this fund for
future building replacements and instead decided to commit the entire fund balance of Fund#123 to a pavement
program that is operated through Pavement Preservation Fund#311. This is in recognition of the fact that addressing
deteriorating streets in a timely manner is a much higher priority in the present than setting money aside for buildings that
will need replaced in the distant future. It was the City's conclusion that to both set money aside for the replacement of
CenterPlace now while at the same time repaying the 2014 LTGO bonds(see Fund#204 discussion)that were issued
to finance the construction of CenterPlace is essentially asking the same generation of taxpayers/citizens to pay for the
same structure twice-the initial construction and the replacement.
Based upon the$2.4 million fund balance that existed at the end of 2012,we estimate we can sustain a tranfer of
$616,284 through approximately 2016 or for a total of four years.
Budget Summary
2011 2012 2013 2014 2015
Actual Actual Actual Budget Budget
Revenues
Investment Interest 1,989 2,099 1,608 1,700 1,300
Transfers in-#001 394,600 397,000 0 0 0
Total revenues 396,589 399,099 1,608 1,700 1,300
Expenditures
Transfers out-#311 0 0 616,284 616284 616,284_
Total expenditures 0 0 616,284 616,284 616,284
Revenues over(under)expenditures 396,589 399,099 (614,676) (614,584) (614,984)
Beginning fund balance 1,608,259 2,004,848 2,403,947 1,789,271 1,174,687
Ending fund balance S 2,004,848 $ 2,403,947 $ 1,789,271 $ 1,174,687 $ 559,703
74
Fund:204 Limited Tax General Obligation(LTGO)Bond-Debt Service Fund Spokane Valley
2015 Budget
This fund is used to account for the accumulation of resources for,and the payment of limited tax general obligation(LTGO)
bonds also referred to as councilmanic or nonvoted bonds. When LTGO bonds are issued the City irrevocably pledges
the full faith,credit and resources necessary to make timely payments of principal and interest,within constitutional and
statutory limitations pertaining to non-voted general obligations.
In 2003 the City issued$9,430,000 in LTGO bonds,the proceeds of which were used to finance both the construction of
CenterPlace and road and street improvements surrounding the facility. In 2014 the City refunded the LTGO bonds in order
to take advantage of lower interest rates which resulted in a reduction in subsequent annual bond payments(much like
refinancing a home mortgage). At the completion of the bond refunding there remained$7,035,000 of LTGO bonds. Of this
total:
• $5,650,000 remains on the original debt used towards the construction of CenterPlace. These bonds will be paid
off in annual installments over the 20-year period ending December 1,2033. Annual debt service payments on these
bonds are provided by the Spokane Public Facilities District. At January 1,2015 the outstanding balance on this
portion of the bond issue will be$5,425,000.
• $1,385,000 remains on the original debt used towards the road and street improvements. These bonds will be paid
off in annual installments over the 10-year period ending December 1,2023. Annual debt service payments on these
bonds are provided by equal distributions from the 1st and 2nd quarter percent real estate excise tax(Funds 301
and 302). At January 1,2015 the outstanding balance on this portion of the bond issue will be$1,250,000.
Budget Summary
2011 2012 2013 2014 2015
Actual Actual Actual Budget Budget
Revenues
Spokane Public Facilities District 427,120 432,320 437,120 441,520 373,800
2014 LTGO Bond issue proceeds 0 0 0 7,661,000 0
Transfersin-#301 92,252 92,651 92,951 93,152 82,150
Transfersin-#302 92,251 92,652 92,952 93,151 82,150
Total revenues 611,623 617,623 623,023 8,288,823 538,100
Expenditures
Debt Service Payment-CenterPlace 427,470 432,531 437,120 441,520 373,800
Debt Service Payment-Roads 184,153 185,092 185,903 186,303 164,300
2003 LTGO Bond retirement 0 0 0 7,549,000 0
2014 LTGO Bond issue costs 0 0 0 112,000 0
Total expenditures 611,623 617,623 623,023 8,288,823 538,100
Revenues over(under)expenditures 0 0 0 0 0
Beginning fund balance 0 0 0 0 0
Ending fund balance 0 0 0 0 0
75
Fund:301 REET 1 Capital Projects Fund Spokane Valley
2015 Budget
This fund is used to account for the collection and expenditures of the first one-quarter of one-percent real estate excise tax
(REET 1)that is authorized through RCW 82.46. This quarter percent must be expended for purposes identified in the capital
facilities plan element of our comprehensive plan. RCW 82.46.010(6),defines"capital projects"as:
those public works projects of a local government for planning,acquisition,construction,reconstruction,repiar,
replacement,rehabilitation,or improvement of streets;roads;highways;sidewalks;street and road lighting systems;
traffic signals;bridges;domestic water systems;storm and sanitary sewer systems;parks;recreational facilities;law
enforcement facilities;fire protection facilities;trails;libraries;administrative and judicial facilities.
Revenues recorded in this fund are typically used as a matching fund for street related construction projects that are accounted
for in Street Capital Projects Fund#303,Pavement Preservation Fund#311,and to pay fora portion of the annual bond payment
on the City's 2014 LTGO bonds that are accounted for in Fund#204-LTGO Debt Service Fund.
Budget Summary
2011 2012 2013 1 2014 2015
Actual Actual Actual Budget Budget
Revenues
REET 1-Taxes 481,623 654,264 707,104 600,000 625,000
Investment Interest 1,518 1,204 1,138 1,000 1,000
Miscellaneous Revenues 0 9,600 0 0 0
Total revenues 483,141 665,068 708,242 601,000 626,000
Expenditures
Intergovernmental Services 0 0 0 0 0
Transfers out-#204 92,251 92,651 92,951 93,152 82,150
Transfers out-#303 278,105 253,429 589,534 275,575 221,980
Transfers out-#311 (pavement preservation, 0 0 150,000 184,472 251,049
Interfund Transfers 133,588 (1,203) 0 0 0
Total expenditures 503,944 344,877 832,485 553,199 555,179
Revenues over(under)expenditures (20,803) 320,191 (124,243) 47,801 70,821
Beginning fund balance 792,876 772,073 1,092,264 968,021 1,015,822
Ending fund balance $ 772,073 $ 1,092,264 $ 968,021 $ 1,015,822 $ 1,086,643
76
Fund:302 REET 2 Capital Projects Fund Spokane Valley
2015 Budget
This fund is used to account for the collection and expenditures of the second one-quarter of one-percent real estate excise
tax(REET 2)that is authorized through RCW 82.46. This quarter percent may be only be levied by cities that are planning under
the Growth Management Act and may only be expended for purposes identified in the capital facilities plan element of their
comprehensive plan. RCW 82.46.035(5)defines"capital projects"as:
public works projects of a local government for planning,acquisition,construction,reconstruction,repair,replacement,
rehabilitation,or improvement of streets,roads,highways,sidewalks,street and road lighting systems,traffic signals,
bridges,domestic water systems,storm and sanitary sewer systems,and planning,construction,reconstruction,
repair,rehabilitation,or improvement of parks.
Noteworthy here is that acquisition of land for parks is not a permitted use of REET 2 receipts,although it is a permitted use for
street,water and sewer projects.
Revenues recorded in this fund are typically used as a matching fund for street related construction projects that are accounted
for in Street Capital Projects Fund#303,Pavement Preservation Fund#311,and to pay for a portion of the annual bond payment
on the City's 2014 LTGO bonds that are accounted for in Fund#204-LTGO Debt Service Fund.
Budget Summary
2011 2012 2013 2014 2015
Actual I Actual Actual Budget Budget
Revenues
REET 2-Taxes 479,129 531,442 614,929 600,000 625,000
Investment Interest 1,732 1,762 1,349 1,000 1,000
Transfers in-#307 0 6,477 0 0 0
Total revenues 480,861 539,681 616,278 601,000 626,000
Expenditures
Transfers out-#101 0 7,615 27,375 0 0
Transfers out-#204 92,251 92,651 92,951 93,151 82,150
Transfersout-#303 1,045,677 1,112,518 153,243 599,097 365,290
Transfers out-#307 45,714 (173,470) 0 0 0
Transfers out-#311(pavement preservatio, 0 0 150,000 184,472 251,049
1,183,642 1,039,314 423,570 876,720 698,489
Revenues over(under)expenditures (702,781) (499,633) 192,708 (275,720) (72,489)
Beginning fund balance 2,333,084 1,630,303 1,130,670 1,323,378 1,047,658
Ending fund balance $ 1,630,303 $ 1,130,670 $ 1,323,378 $ 1,047,658 $ 975,169
77
Fund:303 Street Capital Projects Fund Spokane Valley
2015 Budget
The Street Capital Projects Fund accounts for monies used to finance street construction and reconstruction projects adopted in the City's 6-year
Transportation Improvement Plan(TIP). Revenues to finance the projects comes from a combination cf Slate and Federal Grants which typically
cover upwards of 60%of projects costs with the City match portion coming from transfers from the REET 1 Capital Projects Fund#301,REET 2
Capital Projects Fund#302 and sometimes Stormwater Management Fund 40402.
Budget Summary
2011 2012 2013 2014 2015
Actual Actual Actual Budget Budget
Revenues
Grant Proceeds 3,297,974 3,826,042 2,870,539 8,324,808 8,714,114
Developer Contribution 91,268 760,768 0 166,020 94,860
Miscellaneous 209,037 1,650 78 0 0
WSDOT-Safe Routes 0 26,213 604,811 0 0
Transfers in-#001 551,730 64,750 0 0 0
Transfers in-#101 13,105 465,454 138 18,830 0
Transfers in-#102 8,502 207,447 0 0 0
Transfers in-#301 278,105 253,429 589,535 275,575 221,980
Transfers in-#302 1,045,677 1,112,518 153,243 599,097 365,290
Transfers in-#310 0 140,139 0 0 0
Transfers in-#311 0 299,027 77,720 0 0
Transfers in-#312 Appleway Landscaping 0 0 6,348 250,000 0
Transfers in-#312 Sullivan Rd W Bridge 0 0 0 200,000 2,120,000
Transfers in-#402 56,862 113,014 0 7,101 0
Total revenues 5,552,260 7,270,451 4,304,412 9,841,431 11,516,244
Expenditures
Pines/Mansfield,Wilbur Rd.to Pines 22,742 43,725 228,275 0 0
Argonne Rd Corridor Upgrade SRTC 06-31 134,005 109,948 33,665 860,280 602,196
Pines(SR27)ITS lmporvement SRTC 06-2f 3,090 196,503 1,000,462 10,000 0
Broadway Avenue Safety Project Pines-Pal 804,028 1,747 0 0 0
SpragaelSullivan FCC Intersection 1,510 (7,240) 0 0 0
Park Road-#2(PE Only)-Broadway to Ind 122,989 1,019 0 0 0
Indiana Ave.Extension-3600 1,358,038 53,791 3,877 0 0
Indiana/Sullivan Intersection PCC 1,252,581 1,435 96,313 0 0
Sprague Ave Resurfacing-Evergreen to Sell 44,359 2,825,759 11,799 0 0
Mission Ave-FloratoBarker 7,061 109 5,647 362,410 355,376
Park Rd RR Crosing Safety Improvements 25,838 0 0 0 0
Sullivan&Euclid ACC 25,923 8,720 0 123,090 35,052
Broadway @ Argonne/Mullan 42,887 1,255 73,792 50,000 0
Spokane Valley-Millwood Trail 3,778 3,834 429 100,000 0
24th Ave Sidewalk-Adams to Sullivan 1,696 43,091 270,962 0 0
Greenacres Trail-Design 44,787 2,815 0 0 0
In-House Design-Sidewalk Infill 7,851 529,155 187,148 364,425 0
Sidewalk&Tan sit Stop Accessibility 9,500 233,859 4,991 0 0
Sullivan Rd W Bridge Replacement 54,386 949,390 819,702 4,000,000 7,201,779
Mansfield Ave.Connection 477 21,996 137,578 1,158,727 570,480
Sullivan Rd W Bridge Temp Repairs 1,950 192,039 0 0 0
University Rd I t-90 Overpass Study 0 5,336 170,805 50,000 0
Evergreen-16th to 32nd reconstruction 0 1,677,723 1,069 0 0
Pines Rd(SR27)&Grace Ave.Intersect sa 0 0 28,093 538,850 556,137
City wide safety improvements 0 841 1,722 341,928 320,560
Wellesley Ave&Adams rd sidewalk 0 27,137 638,773 30,000 0
ArgonnelMulfan corridor safety-Indiana to I 0 0 53,463 0 0
Argonne Rd-Empire to Knox 0 0 118,990 0 0
Sprague ave ADA sdwlk improvement(Hay. 0 10,429 100,316 0 0
Sullivan UP Tracks UC(S6)Resurfacing 0 0 175,955 0 0
Appleway Trail Design 0 0 103,303 0 0
Sullivan Road Corridor Traffic Study 0 0 38,139 100,000 0
Citywide Traffic Sign Upgrade 0 0 100,956 50,000 0
Appleway Landscaping-Phase 1 0 0 8,348 250,000 0
Vista Rd BNSF Xing Safety 0 0 4,880 0 0
8th Avenue-McKinnon to Fancher 0 0 0 300,000 0
ITS Infill Project Phase 1(PE START 2014) 0 0 0 91,891 301.357
2015 COBG Sidewalk Project 0 0 0 0 246,231
Indiana&Evergreen Transit Access Improv 0 0 0 0 70,014
N.Sullivan Corridor ITS Proj(PE start 2015; 0 0 0 0 105,486
Alcazar Driveway Reconstruction 0 0 0 7,000 0
Trent Lighting Project 0 0 0 14,000 151,576
Sprague I Thierman Intersection 0 0 0 18,830 0
Contingency 0 0 0 1,000,000 1,000,000
STEP Projects(106,129,130,131,151.152) 1,375,147 231,763 236 0 0
Misc.Road Projects 207,447 0 814 0 0
Total expenditures 5,552,070 7,166,179 4,420,503 9,841,431 11,516,244
Revenues over(under)expenditures 190 104,272 (116,091) 0 0
Beginning fund balance 73,456 73,646 177,918 61,827 61,827
Ending fund balance $ 73,646 S 177,918 $ 61,827 $ 61,827 $ 61,827
78
Fund:309 Park Capital Projects Fund Spokane Valley
2015 Budget
The Parks Capital Projects Fund was created to account for park related capital improvements. Source of financing
typically consists of an annual transfer from the General Fund#001,however in some years the City will utilize money
set aside for capital projects in other funds. This occurred in 2014 when$50,000 was transferred from the Paths and
Trails Fund#103 and Capital Reserve Fund#312 which was applied towards the Appleway Trail-University to Pines project.
Budget Summary
2011 2012 2013 2014 2015
Actual Actual Actual Budget Budget
Revenues
Grant Proceeds 496,250 0 0 0 0
Transfers in-#001 (General Fund) 100,000 106,250 50,000 247,500 100,000
Transfers in-#103(Paths&Trails) 0 0 0 50,000 0
Transfers in-#312(Capital Reserve) 0 0 0 1,452,100 0
Investment Interest 1,735 848 660 500 500
Contributions and Donations 0 0 25,000 500 0
Total revenues 597,985 107,098 75,660 1,750,600 100,500
Expenditures
3 Sand volleyball courts at Browns Park 0 0 0 0 176,200
Pocket dog park 0 0 0 0 75,000
Mission Trailhead landscaping 0 0 0 0 25,000
2 Sand volleyball courts at Browns Park 0 0 0 0 0
Edgecliff picnic shelter 0 0 0 9,000 106,450
Discovery Playground equipment 0 0 16,172 51,400 0
Shade structure at Discovery Playground 0 0 0 0 38,000
City entry sign 0 0 0 0 70,000
Park signs(3) 0 0 0 22,500 0
Edgecliff sewer connection 0 0 0 13,000 0
Old Mission Trailhead 0 0 0 55,000 0
Appleway Trail-Phase 1 (Univ.to Pines) 0 0 0 1,502,100 0
Terrace View Park Play Equipment 0 166,932 0 0 0
CenterPlace S.Landscape Development 0 38,365 9,131 0 0
Greenacres Park 1,338,146 10,529 0 0 0
Terrace View Park Shelter 98,053 0 0 0 0
Total expenditures 1,436,199 215,826 25,303 1,653,000 490,650
Revenues over(under)expenditures (838,214) (108,728) 50,357 97,600 (390,150)
Beginning fund balance 1,249,364 411,150 302,422 352,779 450,379
Ending fund balance $ 411,150 $ 302,422 $ 352779 $ 450,379 $ 60,229
79
Fund: 310 Civic Facility Capital Projects Fund Spokane Valley
2015 Budget
The Civic Building Capital Projects Fund was initially set-up to accumulate resources to ultimately acquire or construct a
City Hall building. The initial sources of revenue to set-up the fund reserves were transfers from the General Fund during
2005 through 2007,and as recently as December 31,2009 this fund had a fund balance of$5,828,600. During 2010 and
2011 the City determined that street repairs and reconstruction represented a more immediate City need and opted to
expend nearly$2,000,000 of the fund balance for these projects. The projects themselves were part of a septic tank
elimination program(STEP)initiated by Spokane County that resulted in the installation of sewer lines down many City
City streets. At that time the City decided to completely reconstruct the effected streets rather than patch them.
In 2012 the City used this fund to finance a variety street related capital projects as well as the$2.5 million acquisition
of an 8.4 acre parcel of land on Sprague Avenue that is adjacent to Balfour Park. Partially offsetting the cost of the land
acquisition was the subsequent sale of 2.82 acres of this parcel to the Spokane County Library District who plans to
construct a library building consisting of no less than 30,000 square feet. In order for the Library District to actually construct
a new building on this site they must first have a successful voted bond issue to provide the necessary financing. in the
event the Library District is unable to pass a bond by October 2017,they will sell the 2.82 acres parcel back to the City for
the original purchase price of$839,285.
In 2015 the General Fund will begin to make two annual transfers to this fund that are each related to the eventual
construction of a new City Hall facility.
• The first transfer in the amount of$67,600,when added to the City's$434,600 annual lease payment for space in its
current space totals$502,200 which is the amount we currently anticipate our annual bond repayment would be if
we were to issue$8,000,000 of limited tax general obligation bonds with a 2%issue cost over 30-years at 4.50%.
• The second transfer is our current estimate of the annual operating costs of a City Hall facility including utilities,
janitorial,grounds maintenance and snow removal,and operating and maintenance supplies.
The purpose behind making these transfers beginning in 2015 is to"create"this appropriation capacity within the General
Fund.
Budget Summary
2011 2012 2013 2014 2015
Actual Actual 1 Actual Budget Budget
Revenues
Investment Interest 8,609 5,349 1,771 1,900 1,200
Sale of Land 0 0 0 839,285 0
Miscellaneous 0 7,577 0 0 0
Transfers in-#001:
-Future C.N.bond pmt>$434.6k lease p 0 0 0 0 67,600
-Future C.H.o&m costs 0 0 0 0 271,700
Total revenues 8,609 12,926 1,771 841,185 340,500
Expenditures
West Gateway at Thierman 0 88,559 9,942 0 0
STEP-Greenhaven 0 67,737 0 0 0
STEP-48th&Sundown 0 72,402 0 0 0
Acquisition of Sprague Property 0 2,501,668 0 0 0
Sprague Property Acquisition costs 0 29,109 0 0 0
Professional services 0 0 0 30,000 0
Transfers out-#001 551,730 0 0 0 0
Transfers out-#311 500,000 0 0 0 0
Total expenditures 1,051,730 2,759,475 9,942 30,000 0
Revenues over(under)expenditures (1,043,121) (2,746,549) (8,171) 811,185 340,500
Beginning fund balance 4,899,744 3,856,623 1,110,074 1,101,903 1,913,088
Ending fund balance $ 3,856,623 $ 1,110,074 $ 1,101,903 $ 1,913,088 $ 2,253,588
80
Fund: 311 Pavement Preservation Fund Spokane Valley
2015 Budget
This fund was created during the 2011 Budget development process for the purpose of setting money aside for
yet to be determined street capital improvement projects. During the 2011 Budget the City Council opted to:
• Mmake an iniital transfer of$500,000 from the Civic Facilities Capital Projects Fund#310,and additionally
transfer an amount equivalent to 40%of the General Fund's audited fund balance that exceeded$26,000,000 as
of December 31,2010. The 2010 ending fund balance was$27,461,703 which resulted in an additional 2011
transfer of$584,681 ((=$27,461,703-$26,000,000)x 40%)bringing the total transfers to$1,084,681. there were
no pavement preservation expenditures from this fund in 2011.
• In the 2012 Budget the City Council opted to transfer 100%of the General Fund unreserved fund balance in excess
of$26,000,000 to Fund#311 which computed out to$2,045,203(=$28,045,203-$26,000,000). Pavement
preservation expenditures in 2012 totalled$2,181,451.
• In the 2013 Budget development process the City committed to finance pavement preservation at a level equivalent
to 6%of 2013 General Fund recurring expenditures which computed out to$2,054,141 (_$34,235,677 x 6%). This
was funded with an appropriation of$855,857 directly from the General Fund plus an additional appropriation of
$1,198,284 in Fund#311. Sources of financing for the fund#311 appropriation included transfers-in from Fund#101
of$282,000;#123 of$616,284;#301 of$150,000 and#302 of$150,000. With an additional$165,793 in
grant revenue this brought total 2013 pavement preservation revenues to$2,219,934,which are anticipated to
finance$2,904,313 in projects in 2013(=$855,587 in Fund#001 and$2,048,456 in Fund#311).
• In the 2014 Budget development process the City again committed to finance pavement preservation at a level
equivalent to 6%of General Fund recurring expenditures which computed out to$2,156,051 (=$35,934,187 x 6%).
This was financed with transfers from a number of City funds including$888,823 from the General Fund#001,
$282,000 from Fund#101;$616,284 from Fund#123;$184,472 from Fund#301 and$184,472 from Fund#302.
With an additional$2,888,736 of grant revenue this brings anticipated 2014 pavement preservation revenues to
$5,042,787. The 2015 Budget is anticipated to finance$3,916,386 of projects in 2014.
• The 2015 Budget is again being developed to set aside City funds equivalent to 6%of General Fund recurring
expenditures which computes out to$2,245,000(=$37,416,382 x 6%). This is being financed with transfers from a
number of City funds including$920,0003 from the General Fund#001,$206,618 from Fund#101,$616,284 from
Fund#123;$251,049 from Fund#301 and$251,049 from Fund#302. With an additional$971,032 of grant revenue
this brings anticipated 2015 pavement preservation revenues to$3,216,032. The 2015 Budget is anticipated to
finance$2,615,050 of projects in 2015.
Setting aside City funds in an amount equivalent to 6%of General Fund expenditures through the aforementioned
plan is sustainable for approximately 4-years(2013 through 2016),which will coincide with the ultimate
exhaustion of the Fund#123 fund balance. Beyond that point,we anticipate the finanacial commitment to pavement
preservation is sustainable at an annual level of no less than$1,628,716 including$920,000 from the General
Fund#001;$206,618 from the Street Fund#101;$251,049 from the REET 1 Capital Projects Fund#301;and$251,049
from the REET 2 Capital Projects Fund#302. Beyond 2016 we will look towards increasing the REET 1 and 2 contributions
towards the pavement preservation program and will also take advantage of grant programs directed at pavement
preservation as they become available.
Because this is a Capital Project Fund whose sole purpose is to provide for Pavement Preservation projects,any
money not expended in a given year will remain in the fund and will be available for reappropriation in subsequent
years.
(continued to next page)
81
Fund:311 Pavement Preservation Fund Spokane Valley
2015 Budget
Please see the following page for a list of proposed/potential projects in 2015.
Budget Summary
2011 2012 2013 2014 2015
Actual Actual Actual Budget Budget
Revenues
Transfers in-#001 584,681 2,045,203 0 888,823 920,000
Transfers in-#101 0 0 282,000 282,000 206,618
Transfers in-#123 0 0 616,284 616,284 616,284
Transfers in-#301 0 0 150,000 184,472 251,049
Transfers in-#302 0 0 150,000 184,472 251,049
Transfers in-#310 500,000 0 0 0 0
Investment Interest 0 0 2,750 0 0
Grants 0 0 35,945 2,886,736 971,032
Miscellaneous 0 300 50 0 0
Total revenues 1,084,681 2,045,503 1,237,029 5,042,787 3,216,032
Expenditures
Pavement preservation 0 1,882,424 1,387,153 3,866,386 2,565,050
Pre-project GeoTech 0 0 0 50,000 50,000
Transfers out-#303-Sullivan Brdg Rpr 0 192,039 0 0 0
Transfers out-#303-Evergreen 16-32 0 79,945 0 0 0
Transfers out-#303-Sidewalk Infill 0 27,043 0 0 0
Total expenditures 0 2,181,451 1,387,153 3,916,386 2,615,050
Revenues over(under)expenditures 1,084,681 (135,948) (150,124) 1,126,401 600,982
Beginning fund balance 0 1,084,681 948,733 798,609 1,925,010
Ending fund balance $ 1,084,681 $ 948,733 $ 798,609 $ 1,925,010 $ 2,525,992
(continued to next page)
82
Fund: 311 Pavement Preservation Fund Spokane Valley
2015 Budget
Based upon recommendations in the Pavement Management Plan Update along with field verification by Public
Works staff we are recommending the following preliminary project list of pavement preservation projects in 2015:
ARTERIAL STREETS FROM TO
Sullivan Rd Trent Ave(SR 290) Wellesley Ave
Argonne Rd Sprague Ave Appleway Ave
Montgomery Ave Dartmouth Rd University Rd
Broadway Ave Herald Rd University Rd
32nd Ave Bowdish Rd Pines Rd
16th Ave Herald Rd University Rd
RESIDENTIAL STREETS FROM TO
Maxwell Ave Pines Rd(SR 27) Houk Rd
Houk Rd Sinto Ave Mission Ave
Sinto Ave Pines Rd(SR 27) Houk Rd
Blake Rd 12th Ave 16th Ave
Contingency Prosect List
ARTERIAL STREETS FROM TO
32nd Ave Dishman Mica Rd Bowdish Rd
32nd Ave Pines Rd SR 27
Euclid Ave Sullivan Rd Flora Rd
Montgomery Ave Woodruff Rd Dartmouth Rd
RESIDENTIAL STREETS FROM TO
Pierce Ave 32nd Ave 37th Ave
Broadway Ave University Rd Bowdish Rd
8th Ave Barker Rd Henry Rd
Dyer Rd Broadway Ave Sharp Ave
Please note: Further investigation,testing and evaluation will be necessary to finalize
these lists.
83
Fund:312 Capital Reserve Fund Spokane Valley
2015 Budget
This fund was created in 2013 to be used to account for the accumulation of resources for yet to be determined
capital projects. The initial source of funds was a 2013 General Fund transfer of$7,826,207 and this was followed
with a 2014 General Fund transfer of$2,443,507. Projects approved by City Council from this funded thus far have
included:
• $21,139 for business route signage in 2013
• $57,601 for Balfour Park I Library site development
• up to$268,000 for Appleway Landscaping
• $2,320,000 for the City's share of the$15.3 million Sullivan Road West Bridge Replacement
• $1,452,100 for Appleway Trail construction from University to Pines.
Commitments to future projects include:
• $256,398 towards Appleway Trail construction from Pines to Evergreen
• $700,000 towards a Barker Road I BNSF Grade Separation project.
Future projects are yet to be determined but could include the construction of a City Hall.
Budget Summary
2011 2012 2013 2014 2015
Actual Actual Actual Budget l Budget
Revenues
Transfers in#001 0 0 7,826,207 2,443,507 0
Developer Contribution 0 0 3,180 0 0
Investment Interest 0 0 0 0 0
Total revenues 0 0 7,829,387 2,443,507 0
Expenditures
Business Route Singage 0 0 21,139 0 0
Balfour Park/Library site development 0 0 57,601 0 0
• Transfers out#303-Appleway Landscapi. 0 0 8,348 250,000 0
Transfers out#303-Sullivan Rd W Bridgc 0 0 0 200,000 2,120,000
Transfers out#309-Appleway Trail-Univ 0 0 0 1,452,100 0
Total expenditures 0 0 87,088 1,902,100 2,120,000
Revenues over(under)expenditures 0 0 7,742,299 541,407 (2,120,000)
Beginning fund balance 0 0 0 7,742,299 8,283,706
Ending fund balance 0 0 7,742,299 8,283,706 6,163,706
84
Fund:402 Storm Management Fund Spokane Valley
2015 Budget
The purpose of the Stormwater Management Fund is to account for the funds related to the maintenance,improvement
and expansion of the City's storm sewer system. The revenue for this fund originates from astormwater fee collected on
behalf of the City by Spokane County. The annual fee is$21 for each single family unit and$21 per each 3,160 square feet
of impermvious surface for all other properties. Each increment of 3,160 square feet is know as an equivalent residential
unit(ERU).
Accomplishments for 2014
•Completed design and construction on 3 stormwater capita{projects,including a new decant facility
•Repaired,replaced and/or improved systems at at least 20 locations
•Supported stormwater improvements with the City's Pavement Preservation Program
•Updated the City's first Stormwater Capital Improvement plan for 2015-2020
•Developed and implemented an ongoing structure inspection program
•Facilitated a 30-year interlocal agreement with WSDOT to construct/operate Decant Facility
Goals for 2015
•Complete small works projects per the Stormwater CIP
•Complete design and construction of stormwater capital projects in the current CIP
•Update specifications and bid the street sweeping contract
•Continue development and refining a Stormwater Capital Improvement Program
•Continue work with WSDOT to process/dispose liquid and solid stormdrain debris
•Update and/or create reporting tools to report and track effectivnes of stormwater programs
Budget Summary
2011 2012 2013 2014 2015
Actual Actual Actual Budget Budget
Personnel-FTE Equivalents
Engineer 1.00 1.00 1.00 1.00 1.00
Engineering Technician II 1.00 1.00 1.00 1.00 1.00
Assistant Engineer 1.00 1.00 1.00 1.00 1.00
Maintenance/Construction Inspector 1.50 1.50 1.50 1.50 1.15
Planning Grants Engineer 0.00 0.00 0.00 0.25 0.25
4.50 4.50 4.50 4.75 4.40
Interns 2.00 2.00 2.00 2.00 2.00
85
Fund:402 Storm Management Fund Spokane Valley
2015 Budget
i
Recurring Activity
Revenues
Stormwater Management fees 1,832,952 1,834,740 1,869,081 1,835,000 1,880,000
Investment Interest 2,833 2,601 1,992 2,500 1,500
Miscellaneous 0 57 4,144 0 0
1,835,785 1,837,398 1,875,217 1,837,500 1,881,500
Expenditures
Wages,Payroll Taxes&Benefits 417,874 373,824 423,590 505,535 488,101
Supplies 13,427 12,158 10,856 15,900 15,900
Services&Charges 926,431 1,014,819 1,144,467 1,065,576 1,078,301
Intergovernmental Services 23,076 24,610 25,726 26,000 42,000
Transfers out-#001 13,386 15,000 13,400 13,400 13,400
Transfers out-#501 0 1,567 1,567 1,567 4,167
1,394,194 1,441,978 1,619,606 1,627,978 1,641,869
Recurring revenues over(under)
Recurring Expenditures 441,591 395,420 255,611 209,522 239.631
Nonrecurring Activity I
Revenues
Grant proceeds 373,861 64,838 233,165 50,000 0
Miscellaneous 0 0 0 0 0
373,861 64,838 233,165 50,000 0
Expenditures
Capital-Various Projects 198,233 32,571 842,283 900,000 600,000
Property Acquisition 375,791 0 0 250,000 0
VMS Trailer 0 0 0 16,000 16,000
Misc.Noncapital Projects 0 0 1,270 0 0
Transfers out-#101 90,750 0 0 0 0
Transfers out #303 56,862 113,014 0 0 0
Transfers out-#403(DOE for Decant F 0 0 0 50,125 0
Transfers out-#501(new pickup) 0 0 0 30,000 0
721,636 145,585 843,553 1,246,125 616,000
Nonrecurring revenues over(under)
Nonrecurring Expenditures (347,775) (80,747) (610,388) (1,196,125) (616,000)
Excess(Deficit)of Total Revenues
Over(Under)Total Expenditures 93,816 314,673 (354,777) (986,603) (376,369)
Beginning working capital 2,319,423 1,332,820
Ending working capital 5 1,332,820 $ 956,451
86
Fund:403 Aquifer Protection Fund Spokane Valley
2015 Budget
In 1985 voters of Spokane County approved a ballot proposition to create the Spokane Aquifer Protection Area(APA)
as well as corresponding aquifer protection area fees with both sunsetting December 31,2005. Boundaries of the
APA included portions of unincorporated areas(including what is now Spokane Valley)and the cities of Liberty Lake,
Millwood and Spokane. In 2004 the City of Spokane Valley approved a resolution authorizing the inclusion of its municipal
boundaries within the APA. The APA program was subsequently reauthorized through 2025 with voter approval.
All fees are collected by Spokane County and include:
• An annual fee of$15 per household for the withdraw)of water from properties within the APA.
• An annual fee of$15 per household for on-site sewage disposal within the APA.
• For commercial properties an annual fee ranging from$15 to$960 depending upon water meter size.
In 2004 the City of Spokane Valley(City)entered into an interlocal agreement with Spokane County(County)that
authorized the County to collect and retain APA fees through 2010 for a variety of projects including:
• up to$100,000 annually through 2010 to the Spokane Regional Health District to provide for data base
management related to monitoriing of septic tanks and their potential impact on water quality in the Spokane
Valley Rathdrum Praire Aquifer.
• a septic tank elimination program (STEP)designed to replace septic tanks with sanitary sewer systems.
In the 2004 interlocal agreement the City and County also agreed that for the years 2011 through 2025 the APA fees
remaining after the payment of reasonable administration and billing fees incurred by the County would be distributed
annually between the County,City and City of Spokane on a proportional basis relative to the amount generated in
unincorporated areas,the City and City of Spokane.
The fees collected on the City's behalf by Spokane County are expended entirely on stormwater related projects that
designed to protect the acquifer. These fees plus grant monies received from a number of granting agencies finance a
variety of capital projects.
Budget Summary
2011 2012 2013 2014 2015
Actual Actual Actual Budget Budget
Revenues
Spokane County 417,326 510.934 484,343 500,000 500,000
Grant DOE-Decant Facility 0 0 203,609 634,523 0
Grant DOT-Decant Facility 0 0 85,221 100,000 0
Grant DOE-LID I Retrofit Deisgn 0 0 0 120,000 0
Grant DOE-SE Yardley Retrofits 0 0 0 750,000 0
Grant DOE-Broadway Retrofits 0 0 0 40,000 1,260,000
Grant DOE-Sprague UIC Elimination 0 96,291 570,331 0 0
Miscellaneous 0 2 150 0 0
Transfers in-#402(Stormwater) 0 0 0 50,125 0
Total Revenues 417,326 607,227 1,343,654 2,194,648 1,760,000
Expenditures
Broadway Retrofit 0 0 0 100,000 1,200,000
Decant Facility 0 0 299,319 910,159 0
SE Yardley Retrofits 0 0 29,062 1,000,000 0
Outfall Diversion Projects(design only 0 0 0 60,000 0
Sprague Swales 0 1,133,211 48,087 0 0
Bettman-Dickey Storm drain 0 0 196,987 0 0
14th Ave Custer to Carnahan 0 0 327,931 0 0
Total Expenditures 0 1,133,211 901,386 2,070,159 1,200,000
Revenues over(under)expenditures 417,326 (525,984) 442,268 124,489 560,000
Beginning working capital 333,610 458,099
Ending working capital $ 458,099 $ 1,018,099
87
Fund:501 Equipment Rental&Replacement Fund Spokane Valley
2015 Budget
The Equipment Rental&Replacement Fund(ER&R)is an Internal Service Fund that is designed to provide the funds
necessary to purchase new vehicles and equipment at predetermined life cycles. This fund operates by charging each City
department a monthly rental rate for the vehicles they use. The fee is based upon the estimated useful life of the vehicle
and its replacement cost. The theory behind this program is that it allows City departments to budget vehicle replacement
costs as a reocurring expense over an extended period of time rather than as an intermittent capital expense that may be
difficult to afford in any single year. In the event a City department requires an additional vehicle that actually adds to the
fleet rather than simply replaces an existing vehicle,then that department must budget for the initial purchase price and
transfer the necessary funds to the ER&R Fund to make the acquisition.
In subsequent years the department will then begin paying areplacement fee spread out over the estimated useful life of the
new vehicle.
The 2015 Budget includes an appropriation of$30,000 to replace one small pickup in the Community and Economic
Development Department with one small SUV. Source of financing for the SUV will be Fund#501 fund balance which exists
as a result of previous years payments by General Fund for this purpose.
Budget Summary
2011 2012 2013 2014 2015
Actual Actual Actual Budget Budget
Revenues
Interfund Equip&Vehicle Lease 0 0 177,744 0 0
Transfers in-#001 (replacements) 15,400 0 0 15,400 19,300
Transfers in-#101 (replacements) 0 119,344 0 10,777 12,077
Transfers in-#101 (addtl'pickup) 0 0 0 15,000 0
Transfers in-#101 (plow replace.) 9,100 0 0 75,000 0
Transfers in-#402(addtl'pickup) 0 0 0 30,000 0
Transfers in-#402(replacements) 0 0 0 1,567 4,167
Investment Interest 1,456 1,498 1,176 1,000 1,000
Total Revenues 25,956 120,842 178,920 148,744 36,544
Expenditures
Computer replacement tease 0 0 0 0 0
Software/Hardware replacement 0 0 0 0 0
Snow plow replacement 0 0 0 0 0
Vehicle Replacement 0 0 48,750 120,000 30,000
Total Expenditures 0 0 48,750 120,000 30,000
Revenues over(under)expenditures 25,956 120,842 130,170 28,744 6,544
Beginning working capital 1,183,348 1,212,092
Ending working capital $ 1,212,092 $ 1,218,636
88
Fund:502 Risk Management Fund Spokane Valley
2015 Budget
The City of Spokane Valley is exposed to risks of loss related to a number of sources including tort;theft of,damage to,
and destruction of assets;errors and ommissions;injuries to employees;natural disasters;and unemployment claims
filed by former employees through the State of Washington. The Risk Management Fund was established to account
for all such related revenues and expenses. Revenues for this fund are comprised almost entirely from an annual transfer
of money from the General Fund and the single largest expense is typically the insurance premium the City pays to our
insurance provider,the Washington Cities Insurance Authority(WCIA).
Budget Summary
2011 2012 2013 2014 2015
Actual Actual Actual Budget Budget
Revenues
Transfers in-#001 319,000 319,000 319,000 325,000 325,000
Investment Interest 25 9 7 0 0
Total Revenues 319,025 319,009 319,007 325,000 325,000
Expenditures
Auto&Property insurance 282,419 255,185 263,922 325,000 325,000
Unemployment Claims 24,087 10,340 14,126 0 0
Miscellaneous 2,349 862 0 0 0
Total Expenditures 308,855 266,387 278,048 325,000 325,000
Revenues over(under)expenditures 10,170 52,622 40,959 0 0
Beginning working capital 20,420 30,590 83,212 124,171 124,171
Ending working capital $ 30,590 $ 83,212 $ 124,171 $ 124,171 $ 124,171
89
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CITY OF SPOKANE VALLEY,WA
Full Time Equivalent Employees
Difference from
Adopted Proposed 2014 to 2015
2009 2010 2011 I 2012 2013 2014 2015 +(-)
#001 -General Fund
City Manager/City Clerk 5 5 5 5 5 5 5 0.000
Legal 3 3 3 3 3 3 3 0.000
Deputy City Manager 8 8 7 7 6 6 6 0.000
Finance 10 12 11 11 10.75 11.75 11.75 0.000
Human Resources 2 2 2 2 2 2 2 0.000
Public Works 7.5 7.5 7.5 7 7 7.375 7.375 0.000
CED-Administration 3 3 3 3 2 2 2 0.000
CED-Economic Development 0 0 0 0 0 0 2.5 2.500 (1)
CED- Development Services 0 0 0 0 0 0 11 11.000 (1)
CED-Engineering 8 8 6 6 8 7 0 (7.000) (1)
CED-Planning 9 9 8.5 8.5 8 8 0 (8.000) (1)
CED-Building 14.75 14.75 12.75 12.75 11.5 12.5 14 1.500 (1)
Parks&Rec-Admin 2 2 2 2 2 2 2 0.000
Parks&Rec-Recreation 1 1 1 1 1 1 1 0.000
Parks&Rec-Senior Cntr 1 1 1 1 1 1 1 0.000
Parks&Rec-CenterPlace 7 7 5 5 5 5 5 0.000
Total General Fund 81.25 83.25 74.75 74.25 72.25 73.625 73.625 0.000
#101 -Street Fund 5 5 4.5 5 5 5.375 5.725 0.350 (2)
#303-Street Capital Project Fund 3.5 3.5 3.5 3.5 3.5 3.5 3.5 0.000
#402-Storm Water Fund 4 4 4.5 4.5 4.5 4.75 4.4 (0.350) (2)
Total FTEs 93.75 95.75 87.25 87.25 85.25 87.25 87.250 0.000
(1) Reflects a reorganization of the Community and Economic Development
Department which results in a net change of 0.0 FTEs.
(2) Reflects a revised estimate of time spent by various employees between
Streets and Stormwater. Net change is 0.0 FTEs.
91
2014 Work Force Comparison
The 31 Washington Communities with a Population of
30,000 to 100,000
CITY POPULATION FULL-TIME PART-TIME
Bellingham 82,810 749 33
Yakima 93,080 651 20
Renton 97,130 631 11
Redmond 57,700 591 20
Olympia 49,670 536 11
Kirkland 82,590 527 25
Richland 52,090 446 34
Auburn 74,630 406 1
Kennewick 77,700 335 8
Lynnwood 36,030 324 14
Bremerton 38,180 301 24
Longview 37,040 298 9
Pasco 67,770 292 2
Federal Way 90,150 280 15
Bothell 41,630 279 12
Puyallup 38,670 270 11
Lacey 45,320 252 8
Marysville 62,600 242 10
Issaquah 32,880 236 8
Walla Walla 32,260 234 15
Lakewood 58,360 229 9
Edmonds 39,950 196 5
Mount Vernon 33,170 189 24
Pullman 31,420 188 34
Wenatchee 33,070 162 4
Shoreline 53,990 124 11
Des Moines 30,030 119 21
Spokane Valley 92,050 87 2
Sammamish 49,260 73 5
Burien 48,240 60 9
University Place 31,420 43 5
AVERAGE 301 14
Source: Association of Washington Cities ;Survey: 2014 Full-Time
7/24/2014
92
EMPLOYEE POSITION CLASSIFICATION
MONTHLY SALARY SCHEDULE
Salary Schedule
Effective January 1,2015
Position Title Grade 2015 Range
City Manager Unclassified
Deputy City Manager 21-22 8,888.39 - 13,835.11
City Attorney 21 8,888.39 - 12,451.71
Community Development Director 21 8,888.39 - 12,451.71
Finance Director 21 8,888.39 - 12,451.71
Public Works Director 21 8,888.39 - 12,451.71
Parks and Recreation Director 19 7,199.37 - 10,086,73
Human Resources Manager 18 6,480.26 - 9,077.61
Planning Manager 18 6,480.26 - 9,077.61
Building Official 18 6,480.26 - 9,077.61
Senior Engineer-Capital Projects 18 6,480.26 - 9,077.61
Development Services Manager 18 6,480.26 - 9,077.61
Deputy City Attorney 18 6,480.26 - 9,077.61
Senior Engineer-Traffic,CIP Planning/Grants 17 5,831.91 - 8,169.51
Accounting Manager 17 5,831.91 - 8,169.51
City Clerk 16 5,248.20 - 7,352.09
Engineer 16 5,248.20 - 7,352.09
Senior Plans Examiner 16 5,248.20 - 7,352.09
Public Works Superintendent 16 5,248.20 - 7,352.09
Senior Administrative Analyst 16 5,248.20 - 7,352.09
Senior Planner 16 5,248.20 - 7,352.09
Development Services Coordinator 16 5,248.20 7,352.09
Associate Planner 15 4,724.02 - 6,617.33
Assistant Engineer 15 4,724.02 - 6,617.33
IT Specialist 15 4,724.02 - 6,617.33
Engineering Technician II 15 4,724.02 - 6,617.33
GIS/Database Administrator 15 4,724.02 - 6,617.33
Economic Development Project Specialist 15 4,724.02 - 6,617.33
Human Resource Analyst 14 4,251.88 - 5,956.06
Accountant/Budget Analyst 14 4,251.88 - 5,956.06
Administrative Analyst 14 4,251.88 - 5,956.06
CenterPlace Coordinator 14 4,251.88 - 5,956.06
Planner 14 4,251.88 - 5,956.06
Building Inspector II 14 4,251.88 - 5,956.06
Plans Examiner 14 4,251.88 - 5,956.06
Public Information Officer 14 4,251.88 - 5,956.06
Engineering Technician 1 14 4,251.88 - 5,956.06
Senior Permit Specialist 14 4,251.88 - 5,956.06
Code Enforcement Officer 14 4,251.88 - 5,956.06
Maintenance/Construction Inspector 13-14 3,826.38 - 5,956.06
Recreation Coordinator 13-14 3,826.38 - 5,956.06
Customer Relations/Facilities Coordinator 13 3,826.38 - 5,360.23
Building Inspector I 13 3,826.38 - 5,360.23
Executive Assistant 13 3,826.38 - 5,360.23
Planning Technician 13 3,826.38 - 5,360.23
Deputy City Clerk 12-13 3,445.00 - 5,360.23
Senior Center Specialist 12-13 3,445.00 - 5,360.23
Human Resources Technician 12-13 3,445.00 - 5,360.23
Permit Facilitator '12 3,445.00 - 4,824.10
Help Desk Technician 12 3,445.00 - 4,824.10
Administrative Assistant 11-12 3,099.55 - 4,824.10
Permit Specialist 11-12 3,099.55 - 4,824.10
Accounting Technician 11-12 3,099.55 - 4,824.10
Maintenance Worker 11-12 3,099.55 - 4,824.10
Office Assistant II 10-11 2,789.41 - 4,341.90
Custodian 10 2,789.41 - 3,906.81
Office Assistant I 9-10 2,510.78 - 3,906.81
Note: Slight rounding differences may exist between the figures reflected on this page and
the actual payroll rates computed by the Eden Payroll System.
93
CITY OF SPOKANE VALLEY, WA
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.
94
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
95
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.
96
CITY OF SPOKANE VALLEY
SPOKANE COUNTY,WASHINGTON
ORDINANCE NO. 14-015
AN ORDINANCE OF THE CITY OF SPOKANE VALLEY, SPOKANE COUNTY,
WASHINGTON, ADOPTING A BUDGET FOR THE PERIOD JANUARY 1, 2015
THROUGH DECEMBER 31, 2015; APPROPRIATING FUNDS; ESTABLISHING
SALARY SCHEDULES FOR ESTABLISHED POSITIONS; AND OTHER MATTERS
RELATING THERETO.
WHEREAS, State law requires the City Manager to prepare a preliminary budget for the City of
Spokane Valley at least 60 days before the beginning of the City fiscal year beginning January 1, 2015
and ending December 31,2015; 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 September 9 and October
14, 2014. The City Council met and invited public comment in the City Council Chambers during each
public hearing; and
WHEREAS, proper notice was given and the preliminary budget was filed with the City Clerk
October 7,2014; and
WHEREAS, the City Council desires to adopt the 2015 budget, including all allowances, and an
appropriation for each fund; and
WHEREAS, the City of Spokane Valley property tax levy in 2014 for collection in 2015, will be
$11,077,144.26, which represents a 0% increase in the 2015 levy. This levy is exclusive of additional
revenue resulting from new construction, improvements to property, any increase in the value of State
assessed property,any annexations that have occurred,and refunds made.
NOW,THEREFORE,the City Council of the City of Spokane Valley do ordain as follows:
Section 1. Adoption of 2015 Budget. The budget for the City of Spokane Valley for the year 2015
is adopted at the fund level. The final budget for 2015 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:
Ordinance 14-015 Adopting 2015 Budget Page 1 of 3
Estimated Estimated
Beginning Ending
Fund Fund Total Fund
Annual Appropriation Funds No. Balance Revenues Sources Appropriations Balance
General Fund 001 20,897277 38,442,200 59,339,477 39,981,282 19,358,195
Street Fund 101 1,956,788 4,438,000 6,394,788 4,491,000 1,903,788
Paths&Trails Fund 103 29,671 7,800 37,471 0 37,471
Hotel/Motel Tax Fund 105 190,227 510,300 700,527 600,000 100,527
Solid Waste 106 0 125,000 125,000 125,000 0
CenterPlace Operating Reserve Fund 120 300,000 0 300,000 0 300,000
Service Level Stabilization Fund 121 5,455,802 8,200 5,464,002 0 5,464,002
Winter Weather Reserve Fund 122 504,265 800 505,065 500,000 5,065
City Facilities Repair&Replacement 123 1,174,687 1,300 1,175,987 616,284 559,703
LTGO Bond Debt Service Fund 204 0 538,100 538,100 538,100 0
REET 1 Capital Projects Fund 301 1,015,822 626,000 1,641,822 555,179 1,086,643
REET 2 Capital Projects Fund 302 1,047,658 626,000 1,673,658 698,489 975,169
Street Capital Projects 303 61,827 11,516,244 11,578,071 11,516,244 61,827
Park Capital Projects Fund 309 450,379 100,500 550,879 490,650 60,229
Civic Facilities Capital Projects Fund 310 1,913,088 340,500 2,253,588 0 2,253,588
Pavement Preservation Fund 311 1,925,010 3,216,032 5,141,042 2,615,050 2,525,992
Capital Reserve Fund 312 8,283,706 0 8,283,706 2,120,000 6,163,706
45,206,207 60,496,976 105,703,183 64,847,278 40,855,905
Estimated Estimated
Beginning Ending
Fund Working Total Working
Working Capital Funds 1 No. Capital Revenues Sources Appropriations Capital
Stormwater Management Fund 402 1,332,820 1,881,500 3,214,320 2,257,869 956,451
Aquifer Protection Area Fund 403 458,099 1,760,000 2,218,099 1,200,000 1,018,099
Equipment Rental&Replacement Fund 501 1,212,092 36,544 1,248,636 30,000 1,218,636
Risk Management Fund 502 124,171 325,000 449,171 325,000 124,171
3,127,182 4,003,044 7,130,226 3,812,869 3,317,357
Total of all Funds 48,333,389 64,500,020 112,833,409 68,660,147 44,173,262
The total balance of all funds appropriated for 2015 is$68,660,147.
Section 2. 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 to the Association of Washington Cities.
Section 3. 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 4. Effective Date. This Ordinance shall be in full force and effect five days after the date
of publication of this Ordinance or a summary thereof in the official newspaper of the City.
Ordinance 14-015 Adopting 2015 Budget Page 2 of 3
PASSED by the City Council this 17`11 day of November,2014.
Dean Grafos,Mayor
ATTES
Christine Bainbridge,City Clerk
Approved As To Form:
Office the Ci orney
Date of Publication:November 21,2014
Effective Date:November 26,2014
Ordinance 14-015 Adopting 2015 Budget Page 3 of 3