ADOPTED 2003 BUDGET
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CITY OF
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Adopted Budget
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March 31 December 31,2003
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R.W. Noack
Interim Finance Director
Dated March 27, 2003
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CITY OF SPOKANE VALLEY - 2003 BUDGET
Table of Contents
' Budget Message
City Manager/Finance Director Budget Message 1-7
City Profile
Councilmembers & Staff 8
Planning Commission 9
Organizational Chart 10
Community Profile 11
' Budget Guide
About the Budget & the Budget Process 12
Spokane Valley Budget Policies 14
Basis of Accounting and Budgeting 15
Explanation of Revenue Sources 16
Budget Summary
Budget Ordinance 21
Sa1ary Schedule 23
Professional Services 24
Revenue Assumptions 25
Expenditure Assumptions 26
Budget Summary 27
Revenues by Type 28
Expenditures by Department 29
, Expenditures by Department by Type 30
Capital Expenditures for 2003 31
' Revenues
General Fund 32
Other Funds 33
Expenditures
City Council 34
City Manager 36
Finance 38
Legal 40
Public Safety 42
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CITY OF SPOKANE VALLEY - 2003 BUDGET ~
Table of Contents Administration 44 '
Public Works 48
Planning & Community Development 50
Building 52
Parks and Recreation 54
General Government 59
Street Fund 60
A.rterial Street Fund 61
Hotel/Motel Fund 61
County City Loan Fund 62
Capital Projects and Special Capital Projects Funds 62
Street Capital Projects 63
Sewer Fund 64
Stormwater Management 64
Equipment Rental & Replacement 65
Risk Management Fund 66
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Tips for Reading the 2003 Budget
• Read the City Manager's Budget Message to the City Council for a
' eneral introduction to bud et issues
g g , proposed service levels, and
capital investrnent plans.
• To understand the services proposed in the budget, an understanding
of how the City is organized by departments and service areas is
necessary. Review the organization chart for an overview of the
City's departmental structure. Department expenditure detail and
information is outlined in the department budget section of the
' budget.
• To com.plete your review, examine tlie revenue section of the budget
' to see how city services and capital investments are funded. With
newly incorporated cities, certa.in start-up costs are financed by
borrowing. However, beginning with the 2003 Budget, the City ~,Arill
' collect its tax and general revenue structure. The General Fund
preluninary budget must be balanced and this is accomplished
through the use of an interftind loan from the Street Fund. The loan
' will be repaid in the 2004 budget year.
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City of Spokane V alley
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City of Spokane Valley
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March 20, 2003
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The Honorable Mayor DeVleming and Councilors
City of Spokane Valley
Spokane Valley, Washington
Dear Mayor DeVleming and Councilors:
' It is with considerable pleasure and satisfaction that I present you with recommendations
for this City's first annual budget for the year ending December 31, 2003. This budget
will be followed by an endless succession of similar documents over the years. However,
' there can be only one starting point that attempts to address the hopes and aspirations of a
new commuruty.
' This budget is also important in that it represents a justification for the efforts made to
incorporate tlus City by responding to the various issues and concems that led the citizens
of Spokane Valley to make this decision. These concems can best be suminarized as (1)
' planning and growth management to improve the quality of life in this community, (2) a
desire to maintain or improve the level of public safety and -law enforcement, (3)
improve transportation and traffic management, (4) expand family recreation and cultural
' opportunities, and (5) economic development to create new job opportunities. The
success of this, and future budgets, will ultimately be determined by your success in addressing tliese major concerns. In addition, the City will be tested by its ability to
r establish a strong financial and organizational foundation that will ensure a successful
future for this City. .
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Budget Format
, Pages that follow provide increasing levels of detail about our recommended budgets for
the City's Funds. Major funds are the General Fund, Street Fund, Street Capital Projects,
Sewer Fund, and Stormwater Management. Descriptions and goals of these funds are
included in the budget detail sheets that follow.
Speaking broadly, the General Fund accounts for services while the Street Fund and
Street Capital Project Fund accounts for items. Essentially these three funds are the ones
from which most direct expenditures are made. In addition to these, the Stormwater
11707 E. Sprague • Suite 106 • Spokane Valley, Wa. • 99206 •(509) 921-1000 • Fax (509) 921-1008
Management Fund tracks revenues and expenditures for the City's surface water '
management program. In a.ddition, the budget contains a description of the new City's 4organization, a description of City departments and operations, and some details about
the City itself. r
Si,ehlights & Goals
A city budget should be far more than a mere accounting document. It should also be an
expression of Council policy and hopefully the embodiment of community aspirations. A
number of these aspirations and goals are incorporated into the following prograxn areas.
As with other new cities, Spokane Valley is encumbered and pressured by the necessity
to build an organization and establish major policy directions within a short space of
time. For this reason the Council has wisely chosen to contract for several major services
allowing tune to review and research altemative methods to provide these programs more '
efficiently and effectively. The primary exception to this policy was the land use and
planning function, which Council determined to be the most critical element in exercising ,
local control.
Planning and Land Use - ,
This program can be divided i.nto two phases. First is implementation of a Current
Planning, Building service and establishing a"One Stop" Pernut Center. Council
decision not to impose a building moratorium requires that these critical services be on
line and operational on March 31 to facilitate applications for new development. '
Spokane County will transfer a11 pending land use applications to the City on March 31.
This may impose some delay and hardship on a few developments that are waiting
approval. The staff will do their best to expedite and accommodate these projects.
To implement these policies, the Council has also established an independent Planning '
Depariment, a Building Services Department and a Planning Commission. To oversee
this critical function, your interim Planning Director, Jim Harris, and staff have done well
in developing the various ordinances and policies that will be required to meet City r
responsibilities in this area. We are particularly grateful to Bob Ely, our Interim Building
Official, for getting this important operation organized and operational without the usual
moratorium that allows a more gradual transition. ,
Phase two will be the development and creation of the first comprehensive plan for
Spokane Valley. This is a process that will serve to bring the City together as a
community by identifying common goals. To accomplish this task, it is critical that the
process taking place over the next eighteen months involve the entire community. This
budget provides funds to underwrite this major effort.
Transportation and Traffic Management - .
Most certainly, one rational for incorporation was concern with the transportation and
traffic management. For this reason, this budget, and future budgets, will emphasize ,
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roadway improvements. Over the next few years, considerable attention will be placed
on securing grants and other funding to maintain and upgrade the condition of the City
streets. While improving the movement of vehicular traffic is a primary City goal, the
safety of pedestrians, particularly school children, is also certain to emerge as a major
Council obj ective.
Surface Water Management -
The City has assumed responsibility for the surface water system previously managed
' a.nd maintained by Spokane County. The City will contract in.itially with Spokane
County for maintenance. However, in order to improve the level of management, the
Council will establish new maintenance standards and solicit proposals to provide this
service. During the balance of 2003, the City will evaluate this program and select a
provider for 2004.
Parks and Recreation -
The City anticipates assuming responsibility for nine parks from Spokane County, plus
three swimming pools. The City will soon approve a contract with Spokane County to
maintain these parks, pending a decision by Council whether the City should undertake
this responsibility in 2004. The Council is also moving aggressively to expand the
existing County recreation program to serve the community with new emphasis on our
younger citizens. Although not included in this preliminary budget, Council may want to
consider expanding the availability of the swimming pools to include evening hours and
perhaps staying open through La.bor Day.
Law Enforcement - High quality police protection is always the foundation of a successful city. One of the
first major policy decisions rendered by the City Council was to maintain the level of
police services to the Citizens of Spokane Valley. The proposed budget provides for a
force of 101 officers and establishes a Property Crimes Unit in the Valley precinct. More
important, the Sheriff has agreed to organize a City style Police Detachment to
emphasize Community based patrol. This means that patrol officers will assume greater
~ responsibility for specific areas of the City, allowing patrol officers to become better
acquainted with the population they serve and the problems that will be encountered.
Significant Accomplishfnents
In addition to the service enhancements mentioned above in "Highlights", the City
accomplished the following during this pre-incorporation period:
• Adopted a resolution to continue the City's existing relationship with Valley Fire and Rescue Districts No. 1 for a one year period. At that point the City must
decide whether to form a City Department, contract with existing districts or
annex to District No.l .
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- •'The City has also opted to contract with the Spokane Regional Library District
pending a final decision on a relationship with that agency. This contract includes ~
an agreement that a facilities plan will be developed over the ensuing 12 months
to identify the need, potential location and financing plan for a much needed new
library facility.
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• Recnutment for the permanent City Manager and Department Directors is well
underway and successful candidates will be reporting over the next three months.
In the meantime, I am extremely pleased by the high quality of persons we have
been able to attract to serve in the various City Departments. Our emphasis has
been on selecting individuals who share the Council's vision to provide
"customer oriented" services to the citizens of Spokane Valley. .
• Negotiated interlocal agreements with Spokane County for interim services. Each
of these programs will be carefully evaluated over the next few months to ~
detennine what is the most efficient and cost effective means to provide a high
quality service.
Road Maintenance District Court
Anirnal Control Prosecution Services
Solid Waste Services Public Defender
Police Services Park Maintenance
Surface Water Management Road Improvements (to continue
Adult Detention (Jail) work in progress) ~
Council bas ma.de it clear that these contracts must be analyzed to deternline if these
responsibilities can be accomplished more efficiently by bidding out to other agencies '
and/or the private sector, or whether they should be performed by City forces.
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Additional Goals for 2004
A traditional prerogative of the City Manager is to offer recommendations and
suggestions for Council consideration. Following are three proposals that may be
reviewed within the context of this budget.
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Mirabeau Center - The Council is very supportive of the proposed Mirabeau
Center as a means to provide a major cultural opportunity for citizens of Spokane
Va11ey and as a replacement for the badly deteriorated Senior Center. The
Council proposes to work closely with the Spokane Public Facility District,
Spokane County and the City of Spokane to accomplish this proj ect. However,
City support should be conditioned on developing a financial plan that will not
unpair or risk the City's financial credit.
Wastewater Treatment - City staff has been assigned the task of reviewing the
proposed new wastewater treahnent plant to determine if a regional approach ~
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might better serve the interests of this City. This effort may result in some delay
with regard to the current County efforts to begin construction on the new plant.
. However, this review is important to insure that the project meets the needs of
Spokane Valley in the most efficient and cost effective manner. The City of
Spokane has assured us that additional capacity will be ma.de available to this City
, as necessary to avoid any potential harin that might otherwise be caused by this
delay. I strongly recommend that the City contuu~ue to explore opnons that would
allow selection of the most cost effective solution for wastewater treatment.
City Offices - The Council detennined that leasing space for City Offices was the
most prudent option over the short terrn. Fortunately, appropriate space was
~ available to the City at a very favorable rate so a four year term was negotiated. This
vNill allow a reasonable time period to evaluate other long-tetm options including
building a City Center that might ixicorporate other public functions such as a
Municipal Court. Wastewater Collection - It is critical that there be no loss of momentum i.n the
current program to install sanitary sewers to replace remaining septic systems. This
multi-year program is vital to protect the aquifer that supplies our community
drinking water. It is also important that this work incorporate curb to curb asphalt
overlays to mai.ntain the integrity of the street surface.
Appleway - I recommend that the City Council authorize an evaluanon of the
' Appleway Couplet to detennine if an extension of this arterial is warranted.
Maior Budget Issues
Although this is your first annual budget, there are a number of significant policy issues
' involved that the Council will address during its review and consideration of the Manabaer's
recommendations. Among the issues are the following:
~ Settina the Tax Rate - Prior to incorPoration, the CountY levied a Road District tax
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of $1.84 in addition to the general County property tax. This Road Tax will be
, eliminated in 2004 by the incorporation of Spokane Va11ey. The City is lunited by
law to a rate of $1.60 per $1000 of assessei valuation plus any unused portion of its
authorized rate not utilized by the Fire District I recommend that the Council levy
' the $1.60 which will result in a saving of $0.21 per $1000 AV for all property owners
in the new City. This ra.te will shll allow the City to rnauitaui sernces at their current
level.
Utility Tax - Although sug,gested by the incorporation study, the Council has
deternzined that it does not wish to impose tbe utility tax authorized by State law and
utilized by most cities in Washington. Your reasoni.ng is that imposing this tax would
increase the level of total taxes paid by the residents of Spokane Valley above the
amount previously paid as an unincorporated area. I understand this obj ective so,
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therefore, this budget makes no provision for this tax. However, this tax option '
remains in reserve in the event of unforeseen emergencies or should the comxnunity ~
detennine the need for a major project that can not be accommodated within current
revenue limitations. Mirabeau Center - In 2002 the citizens of Spokane County, including a majority in
Spokane Valley, voted to approve a transfer of $0.33 from the State sales tax to '
finance an expansion of the Spokane Convention Center and Fairgrounds along urith
construction of the Mirabeau Center in Spokane Valley. The City Council must now
determine how the City 'can provide the necessary bond guarantees and manage this
project without impa.iring the City's credit rating. I suggest it is most likely that this
can best be accomplished by issuing separate City bonds, rather tban being part of a
combined issue.
Comnarison to Incorporation Studv
Prior to the July, 2001 Spokane Valley incorporation vote, a feasibility analysis was
conducted for the Washington Sta.te Boundary Review Board. That analysis projected
revenues and expenses for the new City during the first full year of incorporation. This
budget as proposed is only slightly at variance with those projections. In general, it
appears that full year revenues may be slightly less than projected but expenditures are
also lower than expected. s`
Conclusion
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In these few short months, the City of Spokane Valley has laud a solid foundation for
local govemment and community respon.siveness. With this budget, the Council can
review the design of this foundation as a basis for providing additional levels of services '
for the citizens of the City. It is predictable that there were a few difficult learning
experiences along the way, but it is important that from the beginning, the City has
sought to make the exercise of municipal governance meaningful. The future is up from '
here.
On behalf of our dedicated and collegial staff, it has been a pleasure to serve you during '
the City's - November to April incubation penod. I axn particularly grateful to Bob
Noack and the Interi.m Staff for their dedication and outstanding service, which were
instrumental in bringing this budget together. We look forward to Spokane Valley's
continued success and the opportunity to serve you in the future.
Presenta.tion of this fi.rst annual budget is essentially the last significant task I will
perform for the City of Spokane Va11ey before I fade away into well-deserved obscurity.
I can truly say that this had been perhaps the most enjoyab]e new city assignment I have
undertaken. I believe this is a combination of having an outstanding and caring Council
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experience, I am certa,in the City is in good hands and faces a splendid future.
Respectfully,
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L e Walton
In Ci anager ,
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Interim Finance Director
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CITY OF SPOKANE VALLEY, WASHINGTON ,
Citv Council Members '
Michael DeVleming, Mayor Richard Munson
Position #3 Position #5
Diana Wilhite, DePut3' MaYor Mike Flanigan ,
Position #1 Position #6
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Steve Taylor Dick Denenny
Position #2 Position #7
Gary Schimmels
Position #4
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Lee Walton, Interun City Manager
Stan McNutt, Interim Deputy City Manager '
Stanley Schwartz, Interim City Attorney
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Bob Ely, Interim Chief Building Inspector
Robert W. Noack, Interim Finance Director '
Ruth Muller, Interim City Clerk ,
Dick Warren, Interim Public Works Director
Bill Hutsinpiller, Interim Parks and Recreation Director
James Harris, Interim Planning Director
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City of Spokane Valley Planning Commission
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The City Council passed Ordinance Number 35 that created a Planning Commission
and established the duties of the Commission. The Commission is composed of 7-
members with 3 year staggered terms. Members must live withi.n the City.
, The Commission makes recommendations to the Council concerning the
comprehensive plan, development . regulations, shoreline management,
environmental protection, capital improvements, and other matters as directed by
the Council.
Applications are currently being taken by the City and members will be appointed
' in Apri12003.
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City of Spokane Valley ~
. Staffing and Organization Chart Fiscal Year 2003
With ActuallAnticipated Slarl Dales ~
= Prothman '
Interim; Posilinn
will continue Cillzens of
Spokane Valley
(DON) = Depentling on
~ • _ Need; Pasilion will be
New AddiUonal Cily Council budgeted but not filled until ,
City Positions work load Justifies need
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City Manager Contract I ~ Office.of lhe I 5f1 'Adminisiralive
~ Positlons I • City Atiorney ? , Assislanl j (Cansul{ing) I I . _ . _ . _ . _ . _ . _ (DON)
Administraf~ve Communily Public Worlcs Deputy Cily
I I Finance Director Parks and
Assistant Development Dir. Direclar j Chlef of Police I . Manager 711 Reaeatfon Dir, Shared wllh PW) 6/15 ' 6I15 • , 6I1 711
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--A-dmims ra ive . - . . _ . ~ Accounting Adminfslralive
Bufld(ng Offiqal Assistant Yz Engineering
6101 ~ Tachnician ~ On Call . HWAdmin. Manager - Assistant
Shared wilh CD) . . Contracted I Assistant 1/20 5115
12120102 6!1 5ervices; , 213
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81dg. Inspector II Plans Examiner City Englneer ~ 'IY I + ' I
- Misc. Contracts I AccounlanU • Senior Cenler •
3f24 3f24 3I17 I
, _ . _ . _ . .J Budget Analyst ~ Coordinator ~
- Cily Clerk 6115 I 1
611
Permit Specialist
Bidg Inspector II 3fZ4 Capilal Projacts Development Adminlstralive ~ Rec~eation
4101 Senior Engineer Senior Engineer Analysl - Coordinalor
` 7/01 5l01 1J1 Accounifng 1/21
Long Range Technician Planning Mgr. Capilal Projects Develapment Depuly Cily Clerk 2/1 5 ___I
1120 Assistant Eng, Assistant Eng. IT Specialist -1f2 7/1 1
Recreation ~
' (DON) (DON) 5120
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Assoclate '-'-•-I-•-'-. ~
Assistent Planner I Treffic I. Malntgnance Office Assistant
Planner • 'pON • (Receptlonisl) '
( ) I Engineer(ng I Superinlendenl
2117 - - " - 1113 12120102
currenManning` Pfanning GIS Tech. -112 Maintenance
Mgr. Tedmidan 5/20 Worker 1120 ~ 213 711
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AssociaTe-"- Assistant Planner Code En(orcement Oif.
Pianner (DON) 611
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COMMUNITY PROFILE
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LOC N Librarv Services
The Spokane County Library District
' The City of Spokane Valley is located in the Provides libr services to the CitY.
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eastem part of Spokane County adjacent on
the east by the City of Liberty Lake and on Public Works
~ the west by the Ci of S okane and is ~ '
P The City s enguleenrig and roads
accessible from I-90, SR 27 and SR 290. maintenance is provided by the City's
~ Planning and Public Works Departments.
Demouaphlcs
Square Miles 38.5 Animal Control
Population 80,693 Animal control senrices are provided by the
Housing Units 37,867 Spokane County Animal Control
Miles of Paved Streets 420 Department, and is staffed with Animal
' Control Officers tra.ined and commissioned
CITY COiJNCIL by Spokane County Sheriff s Department.
~ Mike DeVleming, Mayor Parks a.nd Recreation
Diana Wilhite, Deputy Mayor The City of Spokane Valley contracts with
Dick Denenny, Councilmember Spokane County for the maintenance of
Mike Flanigan, Councilmember parks within the community.
Richard Munson, Councilmember
Gary Schimmels, Councilmember Recreational Facilities
! Steve Taylor, Councilmember
■ B alfour P ark
NITJNICIPAL SERVICES ■ Brown Park
~ ■ Castle Park
Law Enforcement ■ Centennial Trail
The City of Spokane Va11ey contracts with ' Edgecliff Park
the Spokane County Sheriff s Office for its ' Mirabeau
law enforcement services. The City also • Orchard Park
, contracts with Spokane County for jail and • Park Road Park
court services. The Washington State Patrol ' Sullivan Park
also provides services on state and i.nterstate • Terrace View Park and Pool
~ highways and as backup for emergencies. ' Valley Mission Park, Pool and Senior
Center
Fire Protection
' Spokane County Fire District l, the largest
District in Spokane County, provides fire Educational Services
protection as well as basic and advanced The City of Spokane Valley is served by:
EMT life support services for the Central • Central Valley School District No. 356
portion of the City. The northern portion of • East Valley School District No. 361
the City will be served by Spokane County ' Spokane School District No. 81
Fire District 9, with the southern portion ' West Valley School District No.363
served by Spokane County Fire District 8. 0 (7) private schools
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COMMUNITY PROFILE AND HISTQRY
"You cannot Iook to the future if you do not krrow the past."
Spokane Valley is the nintlllargest city in Washington State. T'he incorporadon of
Spokane Valley is the largest in the state and the second largest single incorporation in
United States history. The population at the time of incorporation on March 31, 2003,
was esbmated at 80,693. Spokane Valley encompasses approximately 38.2 squ'are-miles
of land area. Spokane Valley has an extensive retail tax base and is home to several
major auto dealerships and the Spokane Valley Mall, which includes over 700,000
square feet of gross leasable floor area. There are an esti.mated 5,000 businesses in
Spokane Valley with estimated retail sales of $1.5 ) billion and an assessed value of
$4.1 billion.
The first permanent settler i,n the Spokane Va1]ey was Antoine Plante, a retired French-
Canadian trapper. Mr. Plante built a cabin near the Spokane River in 1849, from which
he operated a small Hudson's Bay Company trading post. Other settlers began arriving
in this area between 1865 and 1882. "Firsts" to occur in Spokane Valley includ e the first
settler in 1849, first business and ferry in 1850, the f.irst store and bridge in 1862, the first
house in 1866, and the hrst post office in 1867. All of these "firsts" occurred before the
arrival in 1873 of James Glover who was considered the "Father of Spokane."
In 1883, the Northern Pacific Railroad opened the west up with the transcontinental
railroad. The new railroad, coupled with the discovery of silver in north Idaho, created
an influx of people to the Spokane Vallcy area. Withi.n a few years the Spokane area was
connected to the rest of the cou.ntry by five transcontinental r.ail.roads.
The next major innovation to Spokane Valley was the introduction of irrigation to the
area. Within 20 years 30,000 acres of dry Iand had been converted into fertile farm land.
The first irrigation systems were constructed between 1899 and' 1905. The Valley
population grew from 1,000 residents at the turn of the century to nearly 10,000 by 1922.
During this time apple growi.ng became the predominant agricultural crop Nvith nearly
2 million apple trees being planted by 1912: As the population of the Valley increased,
small comrnunities with churches, schools, businesses, community ciubs, and other
organizations thrived.
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Prior to World War II, the federal government made a decision to build an aluminum
plant in Spokane Valley along the Spokane River. Additionally, the federal government
• identified a need for warehouse space and facil.ities to support coastaI activities du_ring
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` the war. In 1942, Spokane Valley i~ras chosen as a site for one of these Inland Supply
Depots. The Naval Storage Yards are now the Valley Industrial Park that has 5,000,000
square feet of gross leasable floor area.
Rapid growth continued in Spokane Valley throughout the I950s, 60s, and 70s. Along
' with this continued gr &Tth came concerns regarding the impact of the development on
~ the Valley Environment. Citizens' concerns were related to impacts to lakes in the area
as well as the aquifer underlying a majority of the Spokane Valley. No proteceons were
put into place to address these issues; sanitary sewers were not required for new
construction. ,
Steady residentia.l and commerGal growth continued in the Spokane Valley throughout
the 80s and 90s. High tech companies followed Hewlett Packard into the Liberty Lake
area. Later, some high fiech companies moved into the Industrial Park. The State Board
; of Health threatened to enact a moratorium on new development in 1983, unless
sewering of the Va.iaey bega.n. In response, Spokane County developed a wastewater
management plan that put into mation construction of a sewer trunk line and a sanitary
, scwer system was made available to th.e a tizens of Spokane Valley. .
; MAJOR PUBLIC FACILITIES ANTD PARKS IN SPOKANE VALLEY
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There a.re public facilities and a number of parks in the City of Spokane Valtey. The
; Spokane Indians, a mi.nor league baseball team, plays its home games at Avista
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Stadium, located just inside the city limits on the east side of Havana Street. This
stadium is one of the finest facilities in the Northwest League and can sEat 7,200
spectators. 5ituated next door to Axrista Stadium is the Spokane County Fair and
Exposition Center. The Fairgrounds will be expanded this year with the construction of
a neiv covered grandstand that wiaJ open at the 2003 Interstate Fair. Various other
shows and events are held throughout the year at the Fairgrounds.
Mirabeau Point, situated on 54.5 acres of land, located between Pines Road and
Evergreen Road interchanges (north of I-90), a.nd along the south bank of the Spokane
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: River, is the City's newest cultural development curr.ently under construction. It has
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been designed as a multiuse community campus that wil] provide public, educational,
~ recreational, and cultural activities for its citizens.
CenterPlace, a 48,000 square foot facility, will be built to accommodate a senior center,
~ education and business center, and a cultural and performing arts center.
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Mixabeau Meadows is a 15-acre parcel of land currently under development and ti►ill
provide another area for community activities, such as family get-togethers and games,
outdoor music, corporate outi.ngs, farmers markets, ar.ts and crafts, and other special
events in Mirabeau Point Park. Valleyfest, an annual community event that is
sponsored by individuals and businesses in our City, will be held on September 20,
2003.
The City of Spokane Valley will take over the operation of a number of parks within the
City. Be1ow is a summary of those parks:
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Pazk Name Park Classification Park Size
Bal.four Community Park 2.8 acres
Brown's Community Park 8.2 acres
Buttercup Community Park 10.0 acres
Castle Community Park 2.7 acres
Edgecl.iff Commwuty Park 4.8 acres
Mirabeau Point Park Con-ununity/Regional Park 6.5 acres owned/54.5 total
Myrtle Point Natural Area 31.0 acres
Opportunity Township Special Use 0.2 acres
Park Road Pool Special Use 2.0 acres
Sullivan Community Park 10.3 acres
Terrace View Community Park 9.1 acres
Valley Mission and Valley Community Park 27.2 acres
Mission South & Pool
Valley Senior Center Special Use 2.0 acres
Centermial Trail Trail ( 7bnear miles
TH-E FUTURE OF SPOKANE VALLEY
The potential of Spokane Valley is tremendous, wikh an adequate tax base and raom for
expansion of residential, commercial, and industrial growth. Spoka,ne Valley rivals
other oties throughout the state in terms of population and significance in the region.
Currently, the City contracts with Spokane County for a number of services including
police protection, parks rnaintenance and aquatics, streets, and other public works-
related issues. However, with a solid revenue base, the City will be able to provide its
citizens with improved levels of service over previous County services provided to
Spokane Valley residents.
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About the Budeet and the BudLyet Process
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The budget includes the financial planning and ]egal 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 Va11ey
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TYie budget provides four functions:
1. A Policv Document
The budget functions as a policy document in that the decisions made within the budget will
reflect the general principles or plans that guide the actions taken for the future. As a policy '
document, the budget makes specific attempts to link desired goals and policy direction to
the actual day-to-day activities of the City staff.
2. An Overational Guide
The budget of the City reflects its operation. Activities of each City function and
organization have been planned, debated, formalized, and described in the following
sections. This process will help to maintain an understanding of the various operations of the
City and how they relate to each other and to the attainment of the policy issues and goals of
the City Council. '
3. A Link with the General Publi c
The budget provides a unique opporhunity to a11ow and encourage public review of City
operations. The budget describes the activities of the City, the reason or cause for those
activities, future implications, and the direct relationship to the citizenry.
4. A Leaallv Required Financial Planninp- 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 ail cities as stated in Title 35A '
of the Revised Code of Washington (RCV). The budget must be a.dopted as a balanced
budget and must be in place prior to the expenditure of any City funds. 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 ava.ilable cash carry-forward, to indicate funds available. The budget takes into account
unforeseen contingencies and provides for the need for periodic adjustments. '
The -Bud2et Process - First Year
The budget process for a new city in its first year is different than the normal budget process.
Prior to the official date of incorporation, the interim council must adopt a first year budget.
The budget will actually deal with only a partial year, covering the period from the official
date of incorporation until January 1 of the following year. The interim CitY Manager will PrePare a Preliminai'Y budget to be made Public at least 60 ,
days prior to the official incorporation date. For this preliminary budget that was not possible ~
due to a lack of data conceraing staffing and service contracts. A budget hearing must be `
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held before the incorporation date and any taxpayer may appear and be heard regarding the
~ proposed final budget.
Following the budget hearing, the council may make any adjustments or changes in the
~ proposed budget as it deems necessary. The council may adopt the final budget (by
ordinance to be effective on the official incorporation date) at the conclusion of the public
hearing or at any time before the official incorporation date.
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Year 2004 Budeet Process
The budget process for the City of Spokane Va11ey is, in some respects, an ongoing, year- round activity. The formal budget planning begins in July with discussions between the City
Manager and City Council during a mid-year retreat. Following the retreat, the City Manager
and the Department Directors prepare the preluninary budget based upon the City Council
priorities. The City Council reviews the preli.minary budget during November and December.
~ The City of Spokane Val]ey budget procedures are mandated by RCW 35A.33.135. There are
several steps in the budget process. The first requirement is that the City Manager submit
estimated revenues and expenditures to the City Council on or before the first Monday in
October. T'he preliminary budget is presented to the City Council in November. Public
hearings are held to obtain taxpayers' comments, and revisions, as applicable, are made. The
Council makes its adjustments to the preliminary budget and adopts by ordinance a final
balanced budget no later than December 31. The final operating budget as adopted is
published, distributed, and made available to tlie public during the first three months of the
following year.
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The City Manager is authorized to transfer budgeted amounts within an account; 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 deternunes that it is in the best interest of the City to i.ncrease or
decrease the appropriation for a particular fund, it may do so by ordinance approved by one
` more than the maJ'oritY after holding one Public hearing. This is usuallY Performed once a
year.
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City of Spokane Valley ~
Selected Budget Policies '
Department directors have primary responsibility for formulating budget ~
proposals in line with City Council and City Manager pnonty direction, and for
implementing them once they are approved.
The Finance Deparhnent is responsible for coordinating the overall preparation
and administration of the City's budget and Capital Investment Program Plan.
This function is fulfilled in compliance with applicable State of Washington ~
statutes governing local government budgeting practices.
The Finance Departrnent assists department staff in identifying budget problems, ~
formulating solutions and alternatives, and unplementing any necessary corrective
acti ons.
Interfund charges will be based on recovery of the direct costs associated with .
providi.ng those services.
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Regular employee positions will normally be budgeted only in the City's
operating funds and will be retained in accordance with rules established by the
Finance Deparhnent. t
Budget adjustments requiring City Council approval will occur through the
ordinance process at the fund level coordinated by the Finance Department and
will occur prior to fiscal year end.
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The City s budget presentanon will be directed at displa~ g the City's services
plan in a CounciUconstituent-friendly format.
will
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Ending fund balances, excluding connngency funds, for all operating funds
be budgeted at a level of no less than five or more than ten percent of the total
budgeted new revenue for each year. For the purpose of this policy "new '
revenue means total budgeted revenue, less bea nning fund balances and
interfund receipts.
The City will maintain equipment replacement funds that will receive annually
budgeted contributions from the operating expenses of departments owning the capital equipment in an amount necessary to replace the equipment at the end of
its useful life. Life cycle assumptions and required contributions will be reviewed
annually as part of the budget process
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BASIS OF ACCOUNTIl~TG AND BUDGETING
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ACCOWlt111Q , Accounting records for the City are maintai.ned in accordance with methods prescribed
. by the State Auditor under the authority of Washulgton State law, Chapter 43.09.20
RCW, and in compliance with generaily 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 expendifures 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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Govern.mental Fund Tvpes Governmental funds are used to account for actiNdties typically associated Rrith state
andloca1 govemment operations. All governmental fund types are accounted for on a:
spending or "financial flows" measurement focus, which means that typically onfy
current assets and current liabilities are included on related balance sheets. The
operating statements of governmental funds measure changes in fina.ncial position,
rather than net income. They present increases (revenues and other financing sources) .
, and decreases (expend.itures and other financing uses) in net current assets. There are
four gavernmental ~rid ypes used by 'iz City of Spokane Valley:
~ General Fund . This fund is the primary fund of the City of Spokane Va11ey. It accounts for all financial.
resources except those requi.red or elected to be accounted for in another fund.
Special Revenue Funds ' . These funds account for revenues that are 1 egally restricted or designated to finance , particular activities of the City of Spokane Valley. Special Revenue funds include the
Street Fund and Arterial Street Fund.
~ Debt Service Funds . These funds account for financial resources which are designated for the retirement of
debt. Debt SenTice fUnds are comprised of the County City Loan Fund and Tax
Anticipation Note Fund. - Capital Proi ect Funds
These funds account for financial resources, which are designated.for the acquisition or
construction of general govenunent capital projects. Capital Project Funds include the
Capital Project Fund and Special Capital Projects fund.
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Proprietarv Fund Tvpes
Proprietary funds are used to account for activities similar to those found in the
rivate sector where the intent of the governing body is to finance the full cost of '
P
providing services, including depreciation, which based on the commercial model ;
uses a flow of economic resources approach. Under this approach, the operating
statements for the ProPrietar'Y funds focus on a measurement of net income '
(revenues and expenses) and both current and non-current assets and liabilities are
reportetl on related balance sheets. Their reported fiind equity (net total assets) is
segregated i.nto contributed capital and reta.ined eamings components. As described
below, there are two generic fund types in this category:
Enterprise Funds
These funds account for operations that provide goods or services to the general
public and are supported primarily user charges. The Sewer Fund and Stormwater '
Management Fund are included in thus group of funds.
Internal Service Funds ~
These funds account for operanons that provide goods or services to other
departments or funds of the City. The Equipment Rental and Replacement Fund and
Risk Management Fund are included in this group of funds. .
Basis of Accounting
Basis of accounting refers to when revenues and expenditures are recognized in the
accounts and reported in the financial statements. The City of Spokane Valley uses
a modified accrual basis of accounting. Modified accrual recognizes revenues when
they become both measurable and ava.ilable to finance expenditures of the current
period. The basis of accounting for enterprise and internal service funds is full
accrual. The appropriate basis is used throughout the budgeting, accounting, and
reporting processes. Full accrual is a method of accounting that matches revenues
and expenses with the period to which they relate, rather than focusing on actual
cash flows.
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In this method, for example, an asset is depreciated as it is "used up", and the
expense is recognized in periodic increments, rather than assuming the asset holds
its value until it is actually disposed of. However, since the focus of budgeting is on '
the revenues and expendable accounts, depreciation and amortization are not
considered budgetary accounts, and are excluded from the budgeting system.
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Budizets and Bud2etarv Accounting
Annual appropriated budgets are adopted for all funds. These funds are budgeted on
the modified cash basis of accounting. The financial statements include budgetary
comparisons for those funds.
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Budgets are adopted at the fund level that constitutes the legal authonty for
expenditures. Annual appropriations for a11 funds lapse at the fiscal period end.
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EXPLANATION OF REVENUE SOURCES
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, GENERA.L FUND REVENUES:
Provertv Tax Revenue
~ Property taxes plan 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 levies by the Spokane
County Fire District #1 and Spokane County Library District totaling $2.00 per $1,000 which
leaves the City with the authoriry to levy $1.60 for its own purposes. The levy amount must be
established by ordinance by November 15th prior to the levy year. The City of Spokane Valley
will not receive any property taxes for 2003.
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Local Retail Sales and Use Tax
The local retail sales and use tax is comprised of two separate .5% options with the County
' receiving 15% of each .5%. After deducting .01 % as a County administrative fee, the City's
effective rate is .84%.
Local Crim.inal Justice Sales Tax
Local Sa1es 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/l 0 of 1% of retail sales
transacted in the County. Of the total amount collected, the State distributes 10% to the County,
with the remainder being distributed by population to the cities and the unincorporated areas of
the County.
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Gambline Tax Revenues
Gambling tax revenues must be spent primarily on law enforcement puiposes pertaining to
~ gambling. Funds remaining after necessary expenditures for such enforcement purposes may be
used for any general government purpose.
Gambling taxes are to be paid quarterly to the City, no later than the last day of January, April,
July and October. The City imposes a tax on the following forms of gambling at the following
rates: Bingo (S% gross, less prizes); Raffles (5% gross, less prizes); Games (2% gross, less
' prizes); Punch Boards (5% gross); Pull Tabs (5% gross); 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 for gasoline taxes, liquor receipts, and motor vehicle excise
taxes including travel trailer and camper excise tax. These taxes are collected by the State of
Washington and shared with local governments based on population. State-shared revenues are
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distributed on either a monthly or quarterly basis, although not all quarterly revenues are
distributed in the same month of the quarter. '
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The 2002 population figure used in the 2003 Preluninary Budget is 80,693 as determined by the '
, Qffice of Financial Management for the Washington State. This figure is important when
determining distribution of State shared revenues on a per capita basis.
Liquor Board Profits and Liquor Excise Tax
Cities receive a shaze of both liquor board profits and liquor excise tax receipts. The profits are
distributed on the last day of March, June, September, and December. The excise portion is
distributed on the last day of January, April, July, and October. To be eligible to receive these
revenues, a city must devote at least two percent of the distribution to support an approved
alcoholism or drug addiction program.
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Service Revenues
Fees are charged for services rendered by the City of Spokane Valley. Most of the fees in the
General Fund are Protective insPections and Permits related to services such as planning, zoning, ~
building, and fire safety inspections.
Fines a.nd Forfeitures
Fines and penalties are collected as a result of Mwiicipal Court rulings and other miscellaneous
rule infractions. All court fines and penalties are shared with the State and the City, on average,
keeps only 52% of the amount collected.
Recreation ProQ,ram Fees
The Parks and Recreataon Department charges fees for selected recreation programs. These fees
offset some of the costs related to providing the program.
Investment Interest
The City makes investment interest on sales tax, property tax, and fund investments.
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Other Financin e Sources
For cash flow purposes the City of Spokane Valley has o, sources of funds, and interfund loan
from the Street Fund and proceeds from a tax anticipation note issued by Farmers and Merchants '
Bank. These funds are accessed on an "as needed" basis and the city pays a modest interest
charge.
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OTHER FUND REVENUES
STREET FUND
Diverted Countv Road Propertv Taxes
During the first year of incorporation the City is authorized to receive that portion of the County
Road Tax that is collected for properties lying within the city limits. The effective rate of the tax
is $1.81 per $1000 of assessed valuation. Spokane County collects and distributes the tax to the
city. ~
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~ Motor Vehicle Fuel Excise Tax (Lyas tax)
There are two separate distributions to cities of revenues from this tax. Cities Arith a population
of 15,000 and above are required to account for the per capita share of the unrestricted gas tax as
' a source to finance street maintenance. Cities in this population group are also required to
account for the per capita share of the restricted gas tax to be used for arterial street construction.
Both distributions must be accounted for in separate funds, the Street Fund receives the
unrestricted portion of the gas tax, -,A7hile the restricted portion goes to the Arterial Street Fuud.
The City's allocation for the gas tax for 2002 is $14.51 per capita.
' ARTERIAL STREET FLTND:
Motor Vehicle Fuel Excise Taac (aas tax)
~ This fund receives its tax revenue from tZie restricted portion of the gas tax. This Fund is to
provide capital project funding as well as major maintenance functions on arterial streets. City's
allocation for the gas tax for 2002 is $6.78 per capita.
HOTEL/MOTEL FUNTD: This fvnd receives all revenue resulting from tlle Hotel/Motel Tax levied upon charges made for
the furnishing of lodging by a hotel, rooming house, tourist court, motel, trailer camp and other
transient accommodations in the City. The tax rate is 2 percent of the selling price or charge
' made for the lodging. It is collected and admin.istered bY the Washington State DePartment of
Revenue. State law requues that these taxes be credited to a special fund with limitations on use,
' principally to support tourism/convention activities and related facilities, as prescribed by RCW
67.28.310.
COUNTY CITY LOAN FUND
Principal and interest payments transferred from the General Fund will be used for debt service
~ to repay the intergovernmental loan from the City of Liberty Lake.
CAPITAL PROJECTS FUND
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Under Washsngton State Law, RCW 82.46.010, the City is allowed to unpose 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 be used for financing capital projects as specified in the capital facilities
plan under the Growth Management Act.
SPECIAL CAPITAL PROJECTS FUND
Under Washington State Law, RCW 82.46.010, the City is allowed to impose an additional
excise tax on each sale of real property at the rate of one-quarter of one percent of the selling
price. The revenue generated is be used for financing public works capital projects as specified
in the capital facilities plan under the Growth Management Act. These public works projects are
generally limited to road and street construction.
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INTERFUND TRANSFERS ~
Many funds receive their revenues from other funds in the form of an interfund transfer. These
transfers may represent payments for service, an operating transfer, or a concentration of
revenues for a specific project. The following funds received transfers from other funds.
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Street Fund is budgeted to receive a$400,000 transfer from the Stonnwater Management
Fund for roadway reconstruction.
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Street Capital Projects Fund is budgeted to receive transfers from the following funds,
Arterial Streets, $400,000, Capital Projects Fund, $550,000, and Special Capital Projects,
$550>000> for TransPortation ImProvement Board gTant matching funds. i
Equipment Rental & Replacement is budgeted to receive transfers from the General fund
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for interfund charges in the total amount of $79,108.
Risk Management Fund is budgeted to receive $25,840 from the General Fund for ~
employment secunty payments and general liability payments.
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~ ORDINANCE NO. 62
' AN ORDINA.NCE OF THE CITY OF SPOKANE VALLEY, SPOKANE COUNTY,
WASHINGTON, ADOPTING A BUDGET FOR THE PERIOD MARCH 31, 2003
THROUGH DECEMBER 31, 2003; ESTABLISHIl\TG AN ARTERIAL STREET
~ FUND; ESTABLISHING A SEWER FUND; ESTA.BLISHIl~TG AN EQUIPMENT
RENTAL & REPLACEMENT FUND; ESTABLISHING A RISK MANAGEMENT
l'UND; ESTABLISHING APPROPRIATIONS OF FUNDS FOR 2003; AND
ESTABLISHING POSITIONS AND SALARY SCHEDULES FOR 2003.
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WHEREAS, RCW 35.02.132 requires the City Council to adopt a first year budget for
the period from incorporation to the end of the fiscal year; AND
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WIffiREAS, a"Preliminary Budget" was submitted to the City Council and City Clerk
on March 18, 2003; AND
WHEREAS, the City Council scheduled a.nd held a Public Hearing on the Proposed
Budget on March 25, 2003, AND
WHEREAS, the City Council desires to establish an Arterial Street Fund, a Sewer Fund,
an Equipment Rental and Replacement Fund, and a R.isk Management Fund to be
' included in the 2003 budget;
NOW, THEREFORE the City Council of the City of Spokane Valley, Washington, do
ordain as follows:
Section l. Arterial Street Fund Established. There is hereby established in
the City treasury a fund known and designated as the "Arterial Street Fund" for the
purpose of providing funds for construction and maintenance of arterial highways and
' city streets as authorized by RCW 46.68.070 or otherwise.
Section 2. Sewer Fund Established. There is hereby established in the City
~ treasury a fund known and designated as the "Sewer Fund" for the purpose of providing
funds for construchon and mauitenance of artenal lughways and city streets i.n
coordination with the Spokane County Sewering project
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Section 3. EQUivment Rental & Rmlacement Fund Established. There ls
hereby established in the City treasury a fund known and designated as the "Equipment
Rental and Replacement Fund" for the purpose of providing funds for acquisition and
maintenance of equipment to be used by city departments as authorized by Chapter 36.33A RCW and RCW 35.21.088, respectively.
Section 4. Risk Manaaement Fund Established. There is hereby established
in the City treasury a fund known and designated as the "Risk Management Fund" for the
purpose of providing funds for the City's risk financing activities.
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Section 5. Funds Avvropriated. The Budget for March 31, 2003 through ~
December 31, 2003 is appropriated by fund as follows:
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Fund Budizet
General Fund $135892,900
Street Fund 3,941,315
Arterial Street Fund 400,000
Hotel/Motel Fund 105000
County City Lo an Fund 50, 5 00
Capital Projects Fund 5505000
Special Capital Projects Fund 550,000 i
Street Capital Projects 135005000
Sewer Fund 1,000,000
Stormwater Management Fund 555,000
Equipment Rental & Replacement 70,525
Total Budget: $22,520,240
Section 5. Positions and Salarv Schedules. The various positions and salary
ranges for CitY emPloYees are attached to this Ordinance as Appendix A. '
Section 6. Transmittal. A complete copy of the budget as adopted, together f
with a copy of the adopting Ordinance, shall be transmitted by the City Clerk to the 'Division of Municipal Corporations of the Office of State Auditor and the Association of
Washington Cities.
Section 7. Severabilitv. Should any section, paragraph, sentence, clause or
phrase of this Ordinance, or its application to any person or circumstance, be declared ~
unconstitutional or otherwise invalid for any reason, or should any portion of this
Ordinance be preempted by state or federal law or regulation, such decision or pre-
emption sha11 not affect the validity of the remaining portions of this ordinance or its '
application to other persons or cucumstances.
Section 8. Effective Date and Publication. This Ordinance shall be in full '
force and effect on the of6cial date of incorporarion provided publicanon of this
ordinance or a summary thereof occurs in the official newspaper of the City as provided
by law.
PASSED by the City Council this 27t' day of March, 2003.
/s/
Mayor, Michael DeVleming i
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' EXHIBITA
EMPLOYEE POSITION CLASSIFICATION
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MONTHLY SALARY SCHEDULE
2003 Salary Schedule
Position Title ~ Grade ~ 2003 Range City Manager Unclassified
Deputy City Manager + 21 6,964 9,000
Community Development Director ~ 21 ~ 6,964 - 9,000
' Finance Director ~ 21 ~ 6,964 - 9,000
Public Works Director ~ 21 6,964 - 9,000
Parks and Recreation Director 19 ~ 5,641 - 7,290
City Engineer 19 ( 5,641 - 7,290
Senior Engineer ~ 18 ' 5,077 - 6,561
Planning Manager + 18 ~ 5,077 - 6,561
Building Official 18 ~ 5,077 -6,561
_ City Clerk ~ 16 4,112 - 5,314
Senior Planner ~ 16 ~ 4,112 - 5,314 Accounting Manager ~ 16 ~ 4,112 - 5,314
IT Specialist ~ 15 ~ 3,701 - 4,783
Associate Planner ~ 15 ~ 3,701 - 4,783 -
Recreation Coordinator ~ 15 ~ 3,701 - 4,783
Assistant Engineer ( 15 3,701 - 4,783
Public Works Superintendent ~ 15 3,701 - 4,783
Accountant/Budget Analyst ~ 14 ~ 3,331 - 4,305
Administrative Analyst ~ 14 ~ 3,331 - 4,305
Assistant Planner ~ 14 ~ 3,331 - 4,305
Building Inspector II ~ 14 ~ 3,331 - 4,305
Plans Examiner + 14 ~ 3,331 - 4,305
' GIS Technician ~ 14 3,331 - 4,305
Engineering Technician ~ 14 ~ 3,331 - 4,305
Deputy City Clerk 13 ~ 2,998 - 3,874
Code Enforcement Officer . ~ 13 ~ 2,998 - 3,874
Building Inspector I 13 ~ 2,998 - 3,874
Planning Technician . ~ 13 ~ 2,998 - 3,874
Administrative Assistant ~ 12 ~ 2,698 - 3,487
Permit Specialist ~ 12 ~ 2,698 - 3,487
Accounting Technician ~ 12 ~ 2,698 - 3,487
Maintenance. Worker II ~ 12 ~ 2,698 - 3,487
Office Assistant 11 11 ~ 2,428 - 3,138
Maintenance Worker I ~ 11 ( 2,428 - 3,138 Office Assistant I ~ 10 ~ 2,185 - 2,824
3/1912003 10:58 AM
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PROFESSIONAL SERVICES FEES
Professional fees for providing management services to the City of Spokane Valley are listed below.
Position Per Hour Position Per Hour
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General Government Community Development
*Project Manager $ 125 *Interim Community Development Dir. $ 70
~ City Manager *Interim Long Range Planning Mgr. $ 56
~*Interim City Manager $ 85 Interim Long Range Planner $ 42
~ Finance Interim Current Planning Manager $ 56
*Interim Finance Director $ 70 Interim Planner $ 42
Interim Accounting Manager $ 56 Interim Planning Technician $ 28
Interim Accounting Clerk $ 28 Interim Building Official $ 70
Legal Interim Senior Building Inspector $ 56
Contract City Attorney $ 140 Interim Permit Technician $ 28
Administrative Services ~ Parks & Recreation
*Interim Deputy City Manager $ 83 ~ *Interim Parks & Recreation Consultant $ 70
*Interim City Clerk $ 56 ~ Interim Recreation Coordinator $ 35
Interim Contract Consultant $ 85 ~ Street Fund ,
'`Interim Human Resources Specialist $ 63 *Interim Public Works Director
~ Interim Administrative Asst. $ 21 *Interim Public Works Supervisor $ 56
Interim Office* Assistant I(2) $ 21 Interim Public Works Specialist $ 58
Interim Engineering Technician $ 28
All costs incurred during the project are the responsibility of the City. Expense items include '
but are not limited to:
✓ Facsimile and delivery expenses '
✓ Printing of documents and materials
✓ Travel expenses and related costs for the Project Manager and Contracts Manager
✓ Travel expenses for interim team members excluding interim team travel to and from '
home .
✓ The individuals whose name is preceded by an asterisk shall receive a monthly stipend
for housing of $600 per month. The monthly stipend will be pro-rated per week
✓ Other associated miscellaneous costs
✓ Mileage reirnbursement of $.35 per mile
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2003 PRELIMINARY BUDGET
~ Ma j or Revenue AssumPtions
1. The 2003 population figure used in the 2003 Preli.m.inary Budget is 80,693 as
detern-uned by the Office of Financial Management for the Sta.te of Washington.
This figure is important when detexmining distribution of State shared revenues on
a per capita basis.
, 2. The 2003 assessed valuation (AV) is $4,056,439,390 as determined by the Spokane
County Assessor.
3. The Spokane County Road Tax receipts were estimated by the Spokane County
Treasurer. The City receives only those revenues collected after incorporation a,nd
the Treasurer estimates the City will receive 96.6% of the amount levied.
4. Estimates for sales ta.1c receipts were taken from the Boundary Review Board
(BRB) Incorporation Study dated July 2001 adjusted to 2003 levels.
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5. Gambling tax estunates were estimated from amounts listed by the BRB
Incorporation Study adjusted downward to reflect a lowering of the card room rate
from 15% to 10%.
6. Franchise fees were based upon the Boundary Review Board Incorporation Study.
7. Liquor excise taxes and liquor profits are based upon estimates from the Municipal
Research Center.
' 8. Fines & Forfeits were based upon the Boundary Review Board Incorporation Study.
9. Building pemut and land use fees were estimated by the Spokane County Building
Department based upon historical records and adjusted downward to reflect the
current economy.
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10. Real estate excise taxes were based upon the Boundary Review Board Incorporation
Study.
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11. Gas tax revenues are based upon estimates from the Municipal Research Center.
12. The Stormwater Management fee is based upon an Equivalent Residential Unit
(ERU), or the amount of stormwater associated with the fronta.ge of a standard
residence. . 25
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2003 PRELIMINARY BUDGET
Major Egpenditure Assumptions
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1. Service levels are the same or greater than provided prior to the March 31, 2003
incorporation date. '
2. Positions and salary ranges are based upon cities comparable to the City of Spokane
Valley. For budget purposes the mid-step of the range was used.
3. Ending dates for contract employees were estimated by the Prothman Company, the
consulting company engaged to provide the interim staffing team. Actual
employment dates will be dependant upon the selection of the permanent City
Manager.
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4. Benefit amounts were based upon the proposed employee benefits plan as presented
in Ordinance 44.
5. The contract costs for public safety, park maintenance and street maintenance are
based upon estimates by Spokane County.
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6. Other costs were based on Spokane County estimates and comparisons with similar
size cities.
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7. Accounting and buildi.ng permit soflware costs are estimates based upon a review of
available softvvare products. The actual selection of the software has not been made.
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City of Spokane Valley
2003 Budget Summary
Est. Beg Est. Ending
Fund Fund Balance Revenues Expenditures Fund Balance
' 001 General Fund $ (1,243,773) $ 13,641,500 $ 13,892,900 $ (1,495,173) *
101 Street Fund - 8,040,963 3,941,315 4,099,648
102 Arterial Street Fund - 405,000 400,000 5,000
107 Hotel/Motel Fund - 229,000 10,000 219,000
202 Counfy-City Loan Fund - 50,500 50,500 -
301 Capital Projects Fund - 563,556 550,000 13,556
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302 Special Capital Projects - 563,556 550,000 13,556
303 Street Capital Projects - 1,500,000 1,500,000 -
401 Sewer Fund - 1,000,000 1,000,000 -
402 Stormwater Management - 770,000 555,000 215,000
501 Equipment Rentai - 79,108 70,525 8,583
, 510 Risk Management - 25,840 - 25,840
$ (1,243,773) $ 26,869,023 $ 22,520,240 $ 3,105,010
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'The deficit beginning fund balance reflects costs incurred during the interim period. The
deficit ending fund balance will be covered through an interfund loan from the Street Fund.
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3/31/2003 3:26 PM
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City of Spokane Va{ley ~
. 2003 Budget
April 1- December 31, 2003
Revenues by Type
1
General Fund
Sales Tax $ 109000,000
Gambling Tax 462,500 '
Leasehold Excise Tax 10,000
Franchise Fees 2729000
State Shared Revenues 528,000
Service Revenues 122149000
Fines and Forfeitures 11099,000 ~
Recreation Program Fees 35,000
Investment Interest 219000 '
13, 641$00
f
Other Funds
Street Fu nd 81040,963
Arterial Street Fund 4059000
Hotel/Motel Fund 229,000 '
County City Loan Fund 50,500
Capital Projects Fund 5639556
r
Special Capital Projects Fund 563,556
Street Capitial Projects Fund 11500,000
Sewer Fund 19000,000 '
Stormwater Management Fund 770,000 Equipment Rental & Replacement 791108
Risk Management Fund 259840
13,227,523
Total All Funds $ 26,8699023
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3/31/2003 3:08 PM 28
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, City of Spokane Valley
2003 Budget
, March 31 - December 31, 2003
Expenditures by Department
General Fund
' City Council $ 116,075
City Manager 146,283
Finance 244,261
Legal 136,544
Public Safety 9,5571890
Administrative Services
Deputy City Manager 200,474
City Clerk 155,717
~ Human Resources 35,530
Public Works 492,106
Planning & Community Dev.
Planning 683,144
Building 3521585
Parks & Recreation
Park Administration/Maintenance 822,992
Recreation 148,606
General Government 800,693
! Total General Fund 131892,900
Other Funds
' Street Fund 3,941,315
Arterial Street Fund 400,000
Hotel/Motel Fund 10,000
, County City Loan Fund 50,500
Capital Projects Fund 5501000
Special Capital Projects Fund 550,000
' Street Capitial Projects Fund 1,500,000
Sewer Fund 1,000,000
Stormwater Management Fund 555,000
' EquiPment Rental & RePlacement 70,525
Risk Management Fund -
Total All Funds $ 22,520,240
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411 /2003 12:08 PM 29
City of Spokane Valley
2003 Budget
March 31- December 31,1003
General Fund Expenditures by Department by Type
Salaries S_ upplies Services Inter ocv Interfund Capital Exp Debk Svr Total
General Fund
City Council 71,005 5,360 28,100 - 11,610 - - 116,075
City Manager 136,757 1,540 4,300 - 3,686 - - 146,283
Finance 232,259 3,180 2,350 - 6,472 - - 244,261
Legal 86,492 • 50,052 - - 136,544
Public Safety - 3,000 - 9,525,946 28,944 • 9,551,890
AdminisVative Services
Deputy City Manager 190,125 2,440 2,830 - 5,079 - - 200,474
City Clerk 130,280 8,158 9,500 - 4,779 3,000 - 155,717
Human Resources 1,930 33,100 - 500 - - 35,530
Public Works 444,770 6,000 4,485 - 17,151 19,700 - 492,106
Planning & Community Dev.
Planning 535,354 4,230 13,180 112,136 18,244 - - 683,144
o Building 252,991 3,250 9,547 - 13,965 72,832 - 352,585
Parks & Recreation 217,510 12,470 21,220 690,750 6,922 22,728 - 971,598
General Govemment 20,000 372,023 - 25,000 310,670 73,000 800,693
Total General Fund 2,297,543 71,559 550,687 10,328,832 113,408 457,872 73,000 13,892,900
313112003 .r-.,M
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City of Spokane Valley
Capitai Expenditures for 2003
,
General Fund
014 Finance Department
Business Registration Software $ 14,400
Financial System Printer 1,200
Financial System Server 8,043
Financial System Software 174,764
198,407
~ 016 Public Safety
Bicycle & Patrol Equipment 3,000
Auto Equipment (Radar) 25,944
'
018 City Clerk 28,944
Fireproof File 3,000
032 Public Works
Maintenance Worker Truck 19,458
' 058 Planning & Building
Storage Shelving 2,800
Building Department Cash Register 400
Building Department Printer 200
Building Department Software 52,290
Building Inspection Truck 19,458
Cell Phones/Radio (2) 242
Cell Phones/Radio (4) 484
~ 75,874
076 Parks & Recreation Department
15 passenger Van 20,000
Registration Computer 800
20,800
' 090 General Government
Securiry System 14,000
Computers Council/Parks Offices 14,000
Phones - Council/Parks Offices 8,200
' Office Furniture - Council/Parks Offices 40,000
76,200
101 - Street Fund
, Capital Expenditures - Sedan 16,000
Capital Expenditures - Small Tools 2,500
Capital Expenditures - Truck 19,000
37, 500
501 Equipment Rental & Replacement
Pool Car - Sedan 17,000
Pool Car - Midsize Van 19,458
36,458
~ Total Capital Purchases Budget $ 496,641
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3/31/2003 2:21 PM
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City of Spokane Valley
2003 Budget
March 31 - December 31, 2003 ~
Detail Revenues by Type
General Fund Revenues
Sales Taxes
Sales Tax $ 9,100.000 '
Sales Tax - Cnminal Justce 900,000
10,000,000
GamblinQ Taxes Punch Boards & Pull Tabs 125,000
Bingo & Raffles 37,500
Card Games 300,000
462,500
Leasehold Excise Tax 10,000
Franchise Fees 272,000
State Shared Revenues '
MVET Criminal Justice - Population 11,100
Liquor Board Excise Tax 2.12,400
Liquor Board Profits 304,500
528,000 ~
Service Revenues
Building Permits 675,000
Plumbing Permits 45,000
Grading Permits 9,000
Mechanical Permits 45,000
Demolition Permits 2,000 '
Misc. Permits & Fees 54,000
Plans Check Fees 375,000
Energy Plans Check Fee 9,000
1,214,000 ~
Fines and ForFeitures
Fines & Forfeits - Traffic 469,000
Other Criminal Non-Traffic Fines 630,000 '
1,099,000
Recreation Proaram Charoes
Program Fees (To participate in a program) 35,000
Investment Interest
Sales Tax Interest 21,000
Total General Fund Revenue $ 13,641,500
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32
313112003 3:06 PM ,
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City of Spokane Valley
2003 Budget
, March 31 - December 31, 2003
Detail Revenues by Type
Other Fund Revenues
101 Street Fund
, Diverted County Road Property Taxes $ 6,757,063
Niotor Fue) (Gas) Tax 873,900
Interfund Interest 10,000
Transfer from Stormwater Management 400,000
8,040,963
102 Arterial Street Fund
Motor Fuel (Gas) Tax 405,000
107 Hotel/Motel Fund
~ Hotel/Motel Tax 229,000
202 Countv Citv Loan Fund
Transfer from General Fund 50,500
~
301 CaDital Proiects Fund
REET 1- 1 st Quarter Percent 563,556
302 Special Capital Proiects Fund
REET 2- 2nd Quarter Percent 563,556
303 Street Capital Proiects
Transfer from Arterial Street Fund 400,000
Transfer from Capital Projects Fund 550,000
~ Transfer from Special Capital Projects 550,000
1,500,000
401 Sewer Fund
Transferfrom Street Fund 1,000,000
402 Stormwater Manaoement Fund
, Stormwater Management Fee 770,000
501 Eauipment Rental & Replacement Fund
Workstation Charges 68,508
, Poo! Car Charges 1,900
Vehicle Replacement Charges 8,700
79,108
510 Risk ManaQement Fund
Employment Security Transfers 5,840
Risk Management Services 20,000
25,840
Total Revenues $ 26,869,023
313112003 3:06 PM 33
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Fund: 001 General Fund City of Spokane Valley ,
Dept 011 City Council 2003 Budget ~
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City Council
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Cost of providing effective elected representation of the citizenry
in the goveming body. The Council makes policy decisions for
the C'rty and is accountable to Spokane Val{ey citizens by making
decisions regarding how resources are allocated, the appropriate
levels of service provided, and establishing goals and poficies
for the organization.
Goals for 2003
To direct creation of a new citizen oriented city emphasizing the
importance of excellent customer service. '
To develop policies that will allow and encourage greater citizen
participation in the affairs of the City of Spokane Valley.
To deve(op policies that will provide a high level of public safety.
To develop policies that will ensure a strong financial foundation
for the City without the imposition of new taxes.
To seek creative ways to contain or slow the rising cost of providing
essential services including the use of competitive contracts to ~
secure these services
Develop policies that will expand the economic and commercial base
of the City to provide more and better job opportunities for citizens.
To provide better recreational and cultural opportunities for adult and
youthful residents of Spokane Valley. ~
To implement advanced technology to provide information and services
to citizens via the intemet. ~
Budget Surnmary
Personnel FTEs '
Mayor 1.0
Council 6.0
Administrative Assistant (.5 FTE) 0.5
7.5
Expenditures
Salaries & Wages $ 71,005
Supplies 5,360
Services and Charges 28,100
InterFund Services 11,610
$ 116,075
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City of Spokane Valley
2003 Budget
' March 31 - December 31, 2003
011 - City Council
' Salaries $ 381336
401 a (SS Substitution) 758
Social Security 1,618
Medicare 556
Long-term Disability 226
Retirement (PERS) 162
Medical Insurance 23,560
Dental, Vision, Employee Asst. 5,520
Life Insurance 74
L & I 105
Unemployment Security 90
32,669
Office Supplies 2,160
Meeting Expense 2,700
Publications 500
51360
Website Development 9,000
Council Retreat 5,000
Community Meetings 1,000
' Posta9e 900
Cell Phone Service 2,200
~ Meetings/Workshops 2,000
Discretionary Travel 7,000
Memberships (AWC) 1,000
, 28,100
Allocated Workstation Costs 111160
Pool Car 450
11,610
TOTAL CITY COUNCIL $ 116,075
35
'
ral Fund Ci of S okane Valle ~
Fund:001 Gene ~Y P Y
Dept: 013 City Manager's Office 2003 Budget
City Manager's Office
'
Accountable to the City Council for operational results and
financial integrity; coordinates the allocation of resources in
the organization to implement the policy goals of the City
Council, and provides communication link between citizens,
the City Council, City departments, and other government
agencies.
Goals for 2003
'
In consort with Cify Council develop and implement a work
plan for 2003 & 2004.
Implement a City-wide perFormance measurement system to
ensure that contracted services are delivered effectively at
a reasonable cost to the citizens.
Budget Summary
,
Personnel FTEs
City Manager 1.0
Administrative Assistant 1.0
2.0
Expenditures ,
Salaries & Benefits $ 136,757
Supplies 11540
Services and Charges 41300
InterFund Services 3,686
$ 146,283 '
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36
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~ City of Spokane Valley
2003 Budget
, March 31 - December 31, 2003
~ 013 - City Manager's Office
~ Interim Ci Mana er 18,700
ty 9 $ Interim Office Assistant I 111880
, Housing Interim Team 600
City Manager 681000
Administrative Assistant 18,354
' 117,534
401 a (SS Substitution) 5,354
, Medicare 11252
Long-term Disability 509
Retirement (PERS) 11140
Medical Insurance 81246
Dental, Vision, Employee Asst. 1,932
Life Insurance 163
L & I 327
Unemployment Security . 300
19,223
Office/Operating Supplies 540
` Pub(ications 500
Small Tools & Minor Equipment 500
, 1,540
Travel/Mileage 1,800
! Subscriptions 100
Memberships (ICMA, WMA) 2,400
4,300
,
Workstation Costs 31186
Pool Car 500
3,686
TOTAL CITY MANAGER $ 146,283
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3/31 /2003 11:08 AM 37
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Fund: 001 General Fund City of Spokane Valley
Dept 014 Finance 2003 Budget I. ,
Finance
The Finance Department provides fnancial management ~
services for all city departments. Programs include accounting
and reporting, payroll, accounts payable, purchasing, budgeting
and financial planning, treasury, and investment systems. The
department is also responsible to generate and analyze data
related to the City's operations. The department prepares
monthly, quarterly, and annual financial reports and budgets ~
to ensure compliance with state laws.
Goals for 2003 '
Select and implement a financial accounting system.
Assist departments in the preparation of the 2004 budget.
Institute a series of internal controls to ensure fiscal steward- ,
ship of city assets.
Budget Summary
1 '
Personnel FTEs
Finance Director 1.0
Accounting Manager 1.0
Accountant/Budget Analyst 1.0
Accounting Clerk 1.0 '
4.0
Expenditures ~
Salaries & Benefits $ 232,259
Supplies 3,180
Services and Charges 2,350 '
Interfund Services 6,472
$ 244,261
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3/31l2003 11:19 AM 38
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City of Spokane Valley
2003 Budget
, March 31 - December 31, 2003
014 - Finance
Interim Finance Director $ 46,200
Housing Interim Team 1,800
Interim Accounting Manager 29,568
Interim Accountant Clerk 14,112
~ Finance Director 46,248
Accounting Manager 27,972
Accountant/Budget Analyst 22,662
' Accountant Clerk 18,354
206,916
401 a (SS Substitution) 7,145
Medicare 1,671
Long-term Disability 680
Retirement (PERS) 1,521
Medical Insurance 10,602
Dental, Vision, Employee Asst. 21484
~ Life Insurance 200
L & I 560
Unemployment Security 480
25,343
Office/Operating Supplies 1,980
, Forms 1,000
Publications 200
3,180
~
Travel/Mileage 300
Equipment Repair and Maintenance 100
~ Subscriptions 200
Memberships 750
Printing & Binding 500
~ Registration 500
2,350
Allocated Workstation Costs 61372
Pool Car 100
6,472
TOTAL FINANCE $ 244,261
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3/31 /2003 11:13 AM 39
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n ral Fund Ci of S okane Valle ~
Fund:001 Ge e tY P Y
Dept: 015 Legal 2003 Budget
Legal
The City Attorney provides accurate and timely legal advice
to the Council, City departments and advisory boards and
commissions to improve effectiveness and minimize risk of t
City operations.
General legal services for the city are contracted from '
Witherspoon, Kelley, Davenport, & Toole. Stanley Schwartz
is the lead attorney.
Additional funds have been included in the budget for special
councils which may be needed from time to time.
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Budget Summary
Personnel FTEs
Deputy city Attorney 1.0
Administrative Assistant (.5 FTE) 0.5
1.5 '
Expenditures
Salaries & Benefits $ 86,492 '
Services and Charges 50,052
~
$ 136,544
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City of Spokane Valley
2003 Budget
March 31 - December 31, 2003
015 - Legal
Deputy City Attorney w/ benefits $ 70,000
Administrative Assistant (.5 FTE) 12,236
82,236
401 a (SS Substitution) 759
Medicare 177
Long-term Disability 72
Retirement (PERS) 162
Medical Insurance 2,356
Dental, Vision, Employee Asst. 552
Life Insurance 23
L&I 47
Unemployment Security 108
4,256
Contracted Legal Services 50,052
TOTAL LEGAL $ 136,544
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3/31 /2003 11:25 AM 41
!
Fund: 001 General Fund City of Spokane Valley i
Dept: 016 Public Safety 2003 Budget Public Safety
The Public Safety department budget provides funds for the
protection of persons and property in the city. The City contracts
with Spokane County for law enforcement, municipal court,
prosecutor services, public defender services, probation
services, jail and animal control services.
Law Enforcement - The Spokane County Sheriffs office is ,
responsible for maintaining law and order and providing police
services to the community under the direction of the Police Chief.
The office provides for the preservation of life, protection of
properiy, and reduction of crime.
Budgeted contract amount: $ 7,000,000
Municipal Court - The Spokane County District Court is contracted
to provide municipal court services. The contract provides for
the services of judge and court commissioner with related support
staff. Budgeted amount also includes jury management fees.
Budgeted contract amount: $ 807,000
1
Prosecutor - The Spokane County Prosecuting Attorney provides '
services for the prosecution of violations of state and municipal
statutes that are punishable as misdemeanor or gross misde-
meanor offenses that occur with the City's jurisdiction.
Budgeted contract amount: $ 271,800
i
Public Defender - The Spokane County Public Defender provides
services to represent indigent persons in conjunction with violation
of statutes that are punishable as misdemeanor or gross misde-
meanor offenses that occur with the City's jurisdiction.
Budgeted contract amount: $ 260,946
~
Jail and Probation - Spokane County provides jail and probation
services for persons sentenced by any City of Spokane Valley
Municipal Court Judge for violating laws of the city or state. '
Budgeted contract amount: $ 900,000
Animal Control - Spokane County will provide animal control
services to include licensing, care and treatment of lost
or stray animals, and response to potentially dangerous animal
confrontations. '
Budgeted contract amount: $ 286,200
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3/31 /2003 11:35 AM 42
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~I CI of Sk
. ~ ane Valrey
2003 Budget
March 31 - December 31, 2003
~
016 - Public Safety
Lavtir Enforcemen# {SheFift} $ 7,000,000
Pofice Decals and Patches 3,000
~ Jury Management 9,000
Dfstrict Caurt Contract 798,0oo
Public Defender 260,946
Prvseeutor 271,800
Probation Servfces 100,000
Jai[ 800,000
Anirnal Cont`oI 2$6,200
Bicycle and Patrof Equipment 3,000
Auta Equipment (Radar) 25,944
~
TOTAL PUBLIC SAFE1Y $ 9,557,890
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3/3112003 1 135 AM 43
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Fund: 001 General Fund City of Spokane Valiey ~
Dept: 018 Administration Services 2003 Budget ;Administration Services
'
The Administration Services Department is composed of '
three divisions, the Deputy City Manager Division, the City
Clerk Division, and the Human Resources Division.
013 - Deputv Citv Manaaer Division
The Deputy City Manager (DCM) supervises the Administrative
Services Department, assists the City Manager in organizing
and directing the other operations of the city and assumes ~
the duties of the City Manager in his/her absence. The Deputy
City Manager also supervises the information technology and
human resources functions of the City.
Goals for 2003
Assist and City Manager in general administration of the City
as directed.
Working with departments measurable goals of customer services
and institute a monitoring system of those levels.
Develop a disaster recovery plan for the IT system. ,
~
Develop a plan for competitive bidding for selected services.
Budget Summary
Personnel FTEs
Deputy City Manager 1.0 ~
IT Specialist 0.5
Administrative Analyst 1.0
HR1Administrative Assistant 1.0
3.5
Exaenditures
Salaries & Benefits $ 190,125
Supplies 2,440 ~
Services and Charges 2,830
Interfund Services 5,079
$ 200,474
3/31 /2003 11:54 AM 44
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City of Spokane Valley
2003 Budget
, March 31 - December 31, 2003
018 - Administration Services
013 - Deputy City ManaQer Division
Interim Deputy City Manager $ 36,520
Interim Housing 1,200
Deputy City Manager 53,960
IT Specialist 15,743
Administrative Analyst 26,967
HR/Administrative Assistant 21,413
1551803
401 a (SS Substitution) 7,321
Medicare 11712
Long-term Disability 697
Retirement (PERS) 11559
Medical Insurance 170670
Dental, Vision, Employee Asst. 4,140
Life Insurance 226
L & I 537
Unemployment Security 460
34,322
~ Office/Operating Supplies 540
Publications 900
Small Tools & Minor Equipment 1,000
2,440
Cell Phone (2) 730
~ Travel/Mileage 900
Subscriptions 200
Memberships 1,000
~
2,830
Allocated Workstation Costs 4,779
Pool Car 300
5,079
Total Deputy CM Division $ 200,474
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3/31 /2003 11:52 AM
45
~
General Fund ci of s okane Valle i
Fund.001 tY P Y
Dept: 018 Administration Services 2003 Budget ~
Administration Services
014 Citv Clerk Division ~
The City Clerk's office is the official record keeper for the City.
The Clerk also facilitates the legislative process by posting
meeting dates, providing copies of the agenda, and recording
of minutes.
Goals for 2003
~
Establish a permanent, comprehensive records management
system for the City.
Ensure that all laws are com lied with concernin the re ortin ~
P 9 P 9
of public meetings and proceedings.
Train a Deputy City Clerk in the functions of the City Clerk's office.
Budget Summary
Personnel FTEs
City Clerk 1.0
Admin Assistant (DCC) 1.0 •
Office Assistant I (Receptionist) 1.0 ~
3.0
Expenditures
Salaries & Benefits $ 130,280
Supplies 8,158
Services and Charges 9,500 1
Capttal Expenditures 31000
Interfund Services 41779
$ 155,717
016 Human Resources Division
Hurnan Resources (HR) is administered through the Deputy City ~
Manager (DCM) who serves as the Human Resources Manager
for the City. The DCM is assisted by an HR/Administrative Assist-
ant who provides clerical and technical support for the Human
Resources function. The HR operation provides services in
compensation, benefits, training and organizational development,
staffing, employee relations, and communications.
The operating budget of this division is $35,530.
(
3/31/2003 11:54 AM 46
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1
~ City of Spokane Valtey
2003 Budget
March 31 - December 31, 2003
~
018 - Administration Services
014 - Citv Clerk Division
~ Interim City Clerk $ 18,816
Housing Intenm Team 1,200
Interim Administrative Assistant 10,584
Interim Office Assistant I 10,584
City Clerk 36,124
Admin Assistant (DCC) 20,922
Office Assistant I 16,944
Overtime 1,800
116,974
401 a (SS Substitution) 4,699
Medicare 1,099
Long-term Disability 448
Retirement (PERS) 1,000
Medical Insurance 4,123
~ Dental, Vsion, Employee Asst. 966
Life Insurance 148
L & I 443
Unemployment Security 380
13,306
Office Supplies 4,158
Forms 8 Printing 2,000
Publications 2,000
8,158
Codification 5,000
Postage 1,800
Travel 500
Legal Notices 2,000
Memberships 200
~ 9,500
Capital - Fireproof File 3,000
Allocated Workstation Costs 4,779
Total City Clerk Division 155,717
~ 016 - Human Resources Division
Interim Human Resources Mgr 16,000
Housing Interim Team 1,600
Office Supplies 180
~ Forms and Printing 1,000
HR Publications 750
Safety/Risk Mgmt/HR Consulting 5,000
Drug/Physical Exams 4,000
Postage 1,500
Advertising 5,000
HRIS Data Base 500
Total Human Resources Division 35,530
TOTAL ADMINISTRATIVE SERVICES $ 391,721
3/31l2003 11:52 AM 47
!
Fund: 001 General Fund City of Spokane Valley `
Dept: 032 Public Works 2003 Budget
S
Public Works
The Public Works Department provides overall pianning and ,
oversight of public works projects in the City of Spokane Valley.
The department provides engineering plan review, inspection,
coordination of major public works capital improvement projects,
long-range transportation planning and neighborhood traffic
management. The Public Works Maintenance section is
responsible for miscellaneous maintenance of public works ~
infrastructure.
Goals for 2003 ~
Manage contracts with Spokane County and others for public
works services and construction.
Provide engineering services to support City projects.
Provide engineering services to support the City's planning and
building activity.
Seek grant support for City public works projects. ~
Budget Summary
Personnel FTEs
Public Works Director 1.0
Administrative Assistant (.5 FTE) 0.5 ~
Crty Engineer 1.0
Senior Engineer (Development) 1.0
Assistant Engineer (Development) 1.0
Senior Engineer (CIP) 1.0
Assistant Engineer (CIP) 1.0
PW Superintendent 1.0
Maintenance Worker II 1.0 ~
Total 8.5
Expenditures
Salaries & Benefits $ 444,770
Supp(ies 6,000
Services and Charges 4,485
Interfund Services 17,151
Capital Expenditures 19,700
$ 492,106
3/31 /2003 12: 00 P M
48
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~ City of Spokane Valley
2003 Budget
March 31 - December 31, 2003
~
032 - Public Works
Interim Public Works Director $ 29,400
Interim Public Works Supervisor 29,232
Interim City Engineer 19,488
Housing Interim Team 2,100
Public Works Director 50,050
Administrative Assistant (.5 FTE) 9,177
City Engineer 51,168
Senior Engineer (Development) 51,813
Assistant Engineer (Development) 37,773
Senior Engineer (CIP) 23,028
Assistant Engineer (CIP) 16,788
PW Superintendent 31,086
Maintenance Worker II 24,472
375,575
401a (SS Substitution) 18,312
Medicare 4,283
Long-term Disability 1,743
Retirement (PERS) 3,898
Medical Insurance 29,394
Dental, Vsion, Employee Asst. 8,418
Life Insurance 567
L & I 1,400
Unemployment Security 1,180
69,195
Office Supplies / Forms 3,240
Engineering Manuals 400
Safety Equipment 200
, Gas, Oil, Tires 2,160
6,000
~ Cell Phone (2) 730
Equipment Repair and Maintenance 150
Memberships 200
Training & Registrations 1,200
~ County GIS Access Fee 2,205
4,485
~ Workstation Costs 11,151
Equipment Replacement 6,000
17,151
Cell Phones/Radio (2) 242
Maintenance Worker Truck 19,458
19,700
Total Public Works $ 492,106
313112013 11:58 AM 49
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Fund: 001 General Fund city of spokane VaIley
,
Dept: oss Planning & Community Development 2003 Budget ~
Planning 8 Community Development
The Pianning 8 Community Developmerrt Department provides
overall management and oversight to the development services
functions: the Planning Division is responsible for currerrt and
long-range planning, ooordination of regional environment issues;
the Building Division provides building plans review and inspections;
the Permit Center provides coordinated, one-stop administration of
a11 development permits. The Code Enforcement Officer is resporisible
for the enforcement of building and development codes, along with
nuisance code violations. ~
058 Piannin4 Division
The Planning Divis+on is primarily a"land use management agency."
tt is responsible for providing professional policy guidance on land
use issues to the City Council and citizen advisory committees. It is
also responsible for processing land use permits, reviewing environ-
mentaliy sensitive areas, and providing code eryforcement services.
Goals for 2003
Develop public participation guidelines that will direct the Citys
efforts to provide meaningful opportunity for all citizens to participate ,
in the planning process.
Coordinate planning efforts with surrounding jurisdictions and part-
cipate in regional planning activities, as required by the Growth •
Management Act ~
Assure quality, certainty, and prediciabiliry in the land development
process by the effective administration of land use codes and through
the highest level of customer service.
Budget Summary
Personnel FTEs ~
Community Development Director 1.0
Administrative Assistant (.5 FTE) 0.5
Planning Manager Long-Term 1.0
Planning Manager CuRent 1.0
Associate Planner Long-Term 1.0
Associate Planner Current 1.0
IT Specialist (.5 FTE) 0.5
Assistant Planner 1.0
Assistant Planner 1.0
Code Enforcement Officer 1.0
Planning Technician 110
10.0
Exnenditures
Salaries 8 Benefits $ 535,354
Suppfies 4,230
Services and Charges 13,180
Inte rg ovem mental Services 112,136
Interfund Services 18,244
$ 683,144
~
3131l2003 1:09 PM 50
~
City of Spokane Valley
2003 Budget
~ March 31 - December 31, 2003
058 - Planning Division
Interim Comm Devel Director $ 29,120
Interim Long-Range Planning Mgr 33,600
Interim Current Planning Mgr 33,600
Interim Long-Range Pianner 21,168
Interim Current Planner 21,168
Interim Planning Techniaan 14,112
Housing Interim Team 5,100
Community Development Director 51,132
Administrative Ass+stant (.5 FTE) 9,180
Planning Manager Long-Term 34,542
Planning Manager Current 34,542
Associate Planner Long-Term 25,182
Assoaate Planner Current 25,182
IT Specialist (.5 FTE) 15,743
Assistant Planner 30,216
Assistant Planner 26,439
Code Enforoement Officer 26,439
Planning Tecfiniaan 20,394
456,859
401a (SS Substitution) 18,537
~ Medicare 4,335
Long-term Disability 1,764
Retirement (PERS) 3,947
Medical Insurance 37,696
Dental, Vsion, Employee Asst 8,832
Life Insurance 574
L & I 1,470
Unemployment Security 1,340
78,495
Office Suppliss / Forms 2,500
Planning Code Documents 500
Gas, Oil, Tires 1,230
~ 4,230
Planning Cflmmission Expenses 750
Cell Phone (2) 630
~ TraveUMileage 1,000
Equipment Repair and Maintenance 500
Copier Maintenance Contraci (.5) 1,575
Subscxiptions 425
~ Memberships 1,500
Printing & Binding 1,800
Training & Registrations 5,000
13,180
, Hearing Examiner 42,000
GIS Services (Counry) 66,800
County GIS Access Fee 2,836
Planning System Software 500
112,136
Woricstation Costs 12,744
Equipment Replacement 2,700
Storage Shelving 2,800
18,244
Total Planning Division $ 683,144
51
3/3112003 1:08 PM
~
'
Fund: 001 General Fund City of Spokane Valley r
Dept: 058 Planning & Community Development 2003 Budget '
Planning & Community Deve{opment
059 Buildinq Division
The Building Division implements the State uniform building code.
It is responsible for ensuring that buildings and structures compfy
with adopted building code standards through professional plan
review and inspection services. The Permit Center receives
applications and coordinates the review and processing of permits.
Goals for 2003
r
Provide the general public with minimum standards for health, safety,
and general welfare which allows a desirable environment in which to
reside and work. i
Provide a full service center to the public for efficient processing
of building permits and land use app(ications.
Develop and maintain an efficient and effective record keeping
system of building projects and land use applications. '
~
Develop, maintain, and enforce a constant and consistent inspection
program that will ensure the codes, regulations, and ordinances of ~
the City of Spokane Valley are adhered to.
Budget Summary
,
Personnel FTEs
Building Official 1.0 ~
Building Inspector II 1.0
Building Inspector I 1.0
Permit Technician 1.0 ~
Plans Examiner 1.0
5.0
Expenditures
Salaries & Benefits $ 252,991
Supplies 3,250
Services and Charges 9,547
Interfund Services 13,965
Capital Expenditures 72,832
$ 352,585
~
52
3/31 /2003 1:13 PM
~
~
City of Spokane Valley
2003 Budget
~ March 31 - December 31, 2003
059 - Building Division
~ Interim Building Official $ 23,520
Housing Interim Team 1,200
Building Official 43,750
Building Inspector II 33,993
Building Inspector I 30,591
Permit Technician 27,531
Plans Examiner , 33,993
194,578
401 a (SS Substitution) 10,531
Medicare 2,463
Long-term Disabil'rty 1,002
~ Retirement (PERS) 2,242
Medical Insurance 32,395
Dental, Vision, Employee Asst 7,590
Life Insurance 326
~ L 8 I 1,003
Unemployment Security 860
58,413
Office Supplies / Forms 1,000
Building Code Books 500
Fuel/Oil/Tires 1,750
3,250
Spokane Cnty - Software Maintenance 4,500
Postage 135 •
Cell Phone/Radio/Pager (4) 1,377
~ Travel/Mileage 565
Equipment Repair and Maintenance 200
Copier Maintenance Contract (5) 1,575
Subscriptions 130
Memberships 450
Printing 8 Binding 250
Registration 365
9,547
Workstation Costs 7,965
Equipment Replacement 6,000
13,965
~ Buildin9 DePartment Software 52,290
Building Department Cash Register 400
Building Department Printer 200
' Building Inspection Truck 19,458
Cell Phones/Radio (4) 484
72,832
Total Building Division 352,585
TOTAL PLANNING & CD $ 1,035,729
~
3/31/2003 1:15 PM 53
Fund: 001 General Fund City of Spokane Valley
oept: 076 Parks and Recreation 2003 Budget
,
Parks and Recreation
The Parks and Recreadon Department is composed of two divisions,
Administration and Park Maintenance Division and the Recreation
Division. The overall goal of the department is to provide quality
recreation programs and acquisition, renovation, development opera-
tion, and maintenance of parks and recreaaon facilibes.
Administration and Park PJlaintenance
The Administration Division provides direction and leadership for
the Parks and Recreation Department in impfementing the goals
and objectives of the City Council and facilitate the general upkeep
of parks and public areas of the City_
Goals for 2003
Monitor and manage ttie agreement with Spokane County Parks
for maintenance and operation of the park system.
Assess the condition of the City parks.
Participate in the development of Mirabeau Point.
ldentify options for a maintenance compfex.
Expand aquatics open hours.
Develop a proposal for use of University Cenier (old U-High) for
a community center and rriaintenance complex
Budget Summary
Personnel FTEs
Parks and Recreation Director 1.0
Administrative Assistant 1.0
2.0
ExDenditures
Salaries & Benefits $ 125,026
Supplies 810
Services and Charges 3,220
Interfund Services 3,186
Contract Maintenance - County 650,000
Extend Pool Hours & Season 401750
Total Administration $ 822,992
54
City of Spokane Valley
2003 Budget
~
March 31 - December 31, 2003
076 - Parks Administration and Maintenance
Parks & Recreation Consuftant $ 191040
Housing Interim Team 1,200
Interim Recreation Coordinator 15,900
i Parks & Recreation Director 49,749
Administrative Assistant 21,413
' 107,302
401 a (SS Substitution) 4,412
Medicare 1,032
Long-term Disability 420
Retirement (PERS) 939
Medical Insurance 8,246
Dental, Vision, Employee Asst. 1,932
Life Insurance 137
~ L & I 327
Unemployment Security 280
17,724
Office Supplies / Forms 810
Travel/Mileage 2,500
Subscriptions 110
' Memberships 610
3,220
i
Workstation Costs 3,186
Park Maintenance - Spokane County 650,000
Extend Pool Season and Hours 40,750
690,750
Total Administration $ 822,992
3/31 /2003 1:37 PM 55
~
Fund: 001 General Fund City of Spokane Valley ~
Dept: 076 Parks and Recreation 2003 Budget
Parks and Recreation
074 Recreation
The Recreation Division coordinates and facilitates the delivery of
recreation programs and services throughout the city and the
City's park system.
Goals for 2003
Develop and implement a summer recreation program
Develop and implement a fall recreation program.
Expand staff at the Senior Center to effectively manage senior
programs.
'
Budget Summary
Personnel FTEs
Senior Center Coordinator 1.0 Recreation Coordinator 1.0 l
2.0
Expenditures
Salaries & Benefrts $ 63,766
Temp/Seasonal Employees 28,718 i
Supplies 11,660
Services and Charges 18,000
Interfund Services 3,736 '
Capital Expenditures 22,726
Total Recreation $ 148,606 '
Total Parks & Recreation $ 971,598
~
56
City of Spokane Valley
2003 Budget
Ma rch 31 - Decem ber 31, 2003
, 074 - Recreation
Recreation Coordinator S 25,182
Senior Center Coordinator 23,793
48,975
401 a (SS Substitvtion) 3,036
Medicare 710
Long-term Disability 289
Retirement (PERS) 646
Medical Insurance 7,657
Dental, Vision, Employee Asst. 1,794
Life Insurance 94
L & I 305
Unemployment Security 260
14,791
TemplSeasonal Employees 26,000
Social Security 1,612
Medicare 377
L& ! 89
Unemployment Security 640
28,718
FuelMres/Oil 1,660
Recreation Supplies 10,000
11,660
Recreation Registration Prograrn 2,500
- Program Costs 5,000
Printing & Binding 10,500
18,000
Pool Car 550
Workstation Costs 3,186
3,736
Registration Computer 2,726
12 passenger Van 20,000
22,726
Total Recreation ' 148,606
Total Parks and Recreation $ 971,598
412/2003 2:48 PM
57
Fund: 001 General Fund
Dept: 090 General Government 2003 Budget
General Government
The General Government Department comprises activities that
encompass services to mulitiple departments. Included in this
department are the costs of city hall and related util'rties, manage-
ment information services, insurance costs, miscellaneous cfty
intergovernmental costs and capital equipment costs that benefit
rnore than one departrnent.
Also included in the department is the cost of the interim team
project manager, the Prothman Company, and the costs related
to the search for key city departrr►ent heads.
Detail Budget
Interim Project Manager $ 3,000
Personnel Search Fees 108,330
Travel Expenses 600
C'rty Hall Rent , 135,000
IF Risk Managernent Payment 25,000
Misc. Building Maintenance 2,700
Alcohof Treatment 10,400
Interfund Loan Interest 22,500
Repay 1n4ergovernmental Laan 50,000
Intergovemmental Loan Interest 500
Spokane Cnty Air Pollution Author+ty 87,227
Business Registration Supplies 20,000
Business Registration Software 14,400
Financial System Software 174,763
Accounting Software Maintenance 17,468
Desktop Support & IT Consulting 10,000
Financial System Server 8,043
Financial System Printer 1,200
Computers CouncillParks Offices 14,000
Security System 14,000
Phone for CounciUParks Offices 8,200
Office Fumiture - Council Office 40,000
Miscellaneous Expenses 33,362
TOTAL GENERAL GOVERNMENT $ 800,693
411412003 9,26 AtA 58
Fund: 101 Street Fund Spokane Valley
Oept: 042 2003 Budget
Street Fund
The Street Operating program is established to provide efficient
, and safe rnovement of both motoriied and non-motorized vehicles
~ as well as pedestrians wfthin the limits of the City and coordinate
convenient interconnect to the regional Vansportation system.
The transportation networks, under this program, are designed,
constructed, and maintained to improve the quality of Iife while
providing the efficient movement of commerce.
Goals for 2003
To operate and maintain all City streets and the two state
highways, SR 290 and SR 27, which the Ciry rnust assume.
To complete the planning, design and cons#ruction of the
projects on tfie City's 6-year transportation improvement plan.
To work with Comrnunity Developmeni to insure that adequate
traffic and transportation mitigation is provided.
Detail Budget '
Contract Services - Overiays s 200,000-
Office Supplies 540
Traffic Engineer (.5 FTE - Contract) 38,700
Spokane Cnty - Engineering Svices 400,000,
FuelrTires/Oil ' 2,700
Spokane Cnty - Street Maintenance 1,700,000 "
WSDOT - Road Maintenance 270,000 "
Street LightingtSignal Power 200,000 -
SRTC iUlember Dues 16,875
SRTC Management Center 15,000
Consulting Senrices 60,000-
Transfer to Sewer Fund 1,000,000
Capital Expenditures - Sma11 Tools 2,500
Capital Expenditures - Truck 19,000
Capital Expenditures - Sedan 16.000
Total Street Fund $ 3,941,315
4I1412003 9:25 AM 59
Fund: 102 Arterial Street Fund Spokane Valley
Dept: 041 2003 Budget
Arteriai Street Fund
The Arterial Street Fund accounts for the receipt and expenditure of
the State-levied motor vehicle fuel tax distributed to the City in accord-
ance with State RCW 82.36.020. These revenues will be transferred
to the Street Capital Projects Fund for the construction, improvement,
chip sealing, seal coating, and repair of arterial streets.
Detai9 Budget
Transfer io Street Capital Projects $ 400,000
Fund: 105 HotellMotel Fund Spokane Vatley
Dept: 105 2003 Budget
HoteUMotel Fund ,
The Hotel/Motel Fund accounts for the receipt and expenditure of a
special excise tax of two percent on the sale or charge made for the
fumishing of lodging under RCW 82.08. These funds will be used
solety for the purpose of paying all or any part of the cost of tourist
promotion, acquisition of tourism-related facifities, or operation of
tourism-related facilities, and funding marketing of speciat events
and festivals designed to attract tourists.
The budget for the expenditure of these funds is limited to $10,000
to be used for special event advertising and promotion. Expenditures
from this fund will be budgeted after an assessment of tourism
industry.
Detail Budget
Tourism F'romotion $ 10,000
411412003 9:25 AM 60
i
i
Fund: 202 County City Loan Fund Spokane Vatley
DePL 202 2003 Budget
County City Loan Fund
This debt service fund accounts for the accumulation of resources
, for the payment of principal and 'snterest on an outstanding loan
~ received ftom the City of Liberty Lake. Funds for this payment are
budgeted as a transfer from the General Fund
Detail Budget .
Loan repayment to the City of Liberty Lake $ 50,500
Funds: 3011302 Capital Projects & Special Capital Project Funds Spokane Valley
2003 Budgst
Capital Projects and Special Capital Projects Funds
These funds account for the collection and expenditure of the real
estate excise tax levied on all sales of real estate. The tax is levied
in two phases of a quarter of a percent each.
The first quarter percent of the real estate excise tax or REET 1 must be
spent on capital improvements identified in a capital improvements plan.
This REET ltax is accounted for in the Capital Projects Fund.
The second quarter percent or REET 2 may only be levied by cities that
are planning under the Growth PUranagement AGt. These funds must be
uszd for pubfic worics projects or for streets, water systems, or sewers.
The REET 2 tax is accounted for in the Special Capital Projects Fund.
,
Revenues accumulated in these funds will be used as matching funds
for street construction projects and will be transferred to the Street Capital
CapitaE Projects Fund.
Detail Budget
Fund 301 Transfer to Street Capftal Proj $ 550,000
Fund 302 Transfer to Street Capital Proj $ 550,000
411412003 9:26 AM 61
Fund: 303 Street Capital Projects Fund Spokane Valley
2003 Budget
Street Capital Projects F'und
The Street Capitai Projects Fund accounts for monies used to
finance the 6 year transportation improvement plan. Revenues are
transfers from the Arterial Street Fund, Capital Projects Fund,
and Special Capital Projects Fund.
Expenditures are for matching funds for Transportation Improvement
Board grants administered through Spokane County.
Detail Budget
Transportation Improvement 6oard Match $ 1,500,400
,
4/14l2003 9:27 AM 62
Fund: 401 Sewar Fund SDoicane vallcy
' 2003 Budget
Sewer Fund
The sewEr fund is resRonsibte for paying for the reconstructian of
the streets after completion of the se+vers.
Revenve is received fro.+n the Street Fvnd and expended for sireet
rrconsUuction as part of the overall sewering praject in the Ciry being
carried out by Spokane County.
Goals for 2003
hhanage a contrad with Spolcane County to oontinue the extension
of sewers to all properties in the City.
To participaie in establishing a new wastev►ater Veatment capBCiiy
to serve the Citys future needs.
To participale frnancially in the sewer and wasiewater treatment process
to ensure uninterrupted service to all properties in tfie City.
Octail Budgot
Spokane County - Contract Sarvices S 1,000,000
Fund: 402 Stormwater Managemont Spokane Yaltoy
2003 Budget
Starmwator Management
The Storrnv,-atsr Managernent fund acoounts far receipt and expenditure
of the stotmwater management fee. This fee is levied on a annual
basis based upan a number of service units aRiached to 1he parcel.
TTie expenditures are used for stormwater oonstruciian and management
through both the Street Departrnent and Spokane County.
Goals for 2003
Continue to erfome standards io irnprave water qualiry and protect
the aquiter.
Support planning and building to insu2 tfiat new devel4pmenl meets
stormv/ater standards.
Detail Budget
~
Spokane C.flunty - Stornnvater Admin. $ 30,000
Transfet to Street Fund for Overlays 400,000
Spalcane Covnty - Contrad Services 125,000
S 555,000
411412U03 9:27 AM 63
Fund: 501 Equipment Rental & Replacement Spokano Valloy
2003 Budget
Equipment Rental& Replacement
The Equipment Rental 8 Replacement Fund (ER8►R) accounts for
the cQSt of maintaining and replacing City vehicfes and equipment
for all City departments. The ER&R fund is an Intemal Service fund.
The fund accumulates the resources for vehicle and equipment
replacements in the fund. The Funds or Departments using the
vehicle or equipment pay the scheduled replacement fee.
Replacement funds are being collected on the telephone system,
oomputer network system, desktop computers, and vehicles.
Maintenance and service charges for copiers, telephones, intemet
are also charged to funds through this department.
The fund aiso finances and administers a fleet of pool cars for
use by City departments.
Goats for 2003 Setup and administer an accounting system for replacement costs
for city equipment
Purchase and place into service pool cars for use by City departments. Detail Budget
Copier Maintenance Contract $ 3,600
Telephone Charges XO 5,922
Tefephone Charges DSL 2,385
Gas, Oil Tires 2,160
Equipment RenYal Mnt - Contracted 20,000
Pool Car - Sedan 17,000
Pool Car - Midsize Van 19,458
Total $ 70,525
4/1412003 9_28 Ah4 64
Fund: 510 Risk Management Fund Spokane Valley
2003 Budget
Risk Nlanagement Fund
The City of Spokane Valley Risk Managemeni Fund is established
to account for and expQnd monies for the procurement of insurance
; claims settlement and administration of a risk management and
safety program.
This fund also accounts for the funding of self-insured unemployment
claims through the State of Washington.
Goals for 2003
1
~ Setup and administer an accounting systern for a risk management
internal service fund.
Detail Budget
There are no expenditures budgeted for this fund in 2003.
,
4/1412003 9:28 AM 65