2018 approved Budget CITY OF SPOKANE VALLEY
SPOKANE COUNTY, WASHINGTON
ORDINANCE NO. 17-014
AN ORDINANCE OF THE MY OF SPOKANE VALLEY, SPOKANE COUNTY,
WASHINGTON, ADOPTING A BUDGET FOR. THE PERIOD JANUARY 1, 2018
THROUGH DECEMBER 31, 2018 APPROPRIATING: ETTNRS; TSTADLTSIII G
SALARY SCHEDULES FOR ESTABLISHED POSITIONS; ANI) OTHER MATTERS
RELATING THERETO.
WHEREAS, State laav requires the City Manager to prepare a preliminary budget for the City of
Spokane Valley at least 60 days before the beginning of the City fiscal year beginning January 1,2018 and
ending December 31, 2018; and
WHEREAS, the City Manager, in consultation with the Finance Director and department heads, has
prepared and placed on file with the City Clerk a preliminary budget, together with an estimate of the
amount of money necessary to meet the expenses of the City including payment of outstanding obl igations;
and
WHEREAS, notice was posted and published for public hearings held on September 12, October 10,
and November 14,2017,. TJxe City Council met and invited public comment in the City Council Chambers
during each public hearing; and
WIIERl AS, proper notice was given and the preliminary budget was tiled with the City Clerk
September 26, 2017; and
WHEREAS, the City Council desires to adopt the 2018 budget, including all allowances, and an
appropriation for each fund; and
WHEREAS, the City of Spokane Valley property tax levy in 2017 for collection in 2018, will be
$11,646,12227, which represents a 0% increase in the 2018 levy_ This levy is exclusive of additional
revenue- resulting from new construction, improvements to property, any increase in the value of State
assessed property, any anncxai.iorrs that have occurred, and refunds made.
NOW, THEREFORE, the City Council of the City of Spokane Valley do ordain as follows:
Section 1. Adoption of 2018 Budget. The budget for the City of Spokane Valley for the year 2018
is adopted at the fund level, The final budget for 2018 is attached hereto, and by this reference is
incorporated herein pursuant to RCW 35A.33.075. For summary purposes, the total estimated
appropriations for each separate fund, plus the aggregate total for all such funds,is set forth as follows:
Ordinance 17-014 Adopting 2018 Budget Page 1 of 3
Estimated - - _ Estimated
Beginning Ending
Fund Fund Total Fund
Annual Appropriation Funds No. Balance Revenues Sources ;Appropriations Balance
General Fund 001 25,229,916 43,048,025 68,2'/1,9941 42,625,885 25,652,053
Street Fund 101 962,428 4,172,200 5,034,628 4,602,291 432,337
paths&Trails Fund 103 45,984 8,700 54,684 0 64,684
-1o1e/Motel Tax-Tourism Facilities Fund 104 1,198,232 378,600 1,576,732 0 1,576,732
HoleVMotel Tax Fund 105 166,290 581,000 747,294 602,000 145.290
SOW Waste 106 79,122 225,000 304,122 225,000 79,122
PEG Fund 107 57,841 79,000 136,841 71,200 65,641
GenterPlace Operating Reserve Fund 120 300,000 0 300,000 0 300,000
Service Level Stabilization Fund 121 5,505,325 0 5,505,325 0 5,505,325
Winter Weather Reserve Fund 122 501,435 3,500 504,935 500,000 4,935
LIGO Bond Debt Service Fund 204 78,333 977,400 1,055,733 977,400 78,333
B EET 1 Capital Projects Fund 301 1,497,101 807,600 2,304,601 1,816,181 488,420
REET 2 Capital Projects Fund 302 1,365,041 808,000 2,173,041 1,770,873 402,168
Street Capital Projects 303 75,565 11,151,794 11,227,356 11,151,790 75,566
P ark Capital Projects Fund 309 144,714 2,577,300 2,722,014 2,441,300 280,714
Civic'Facilities Capital Projects Fund 310 842,159 5,900 848.059 0 848,059
Pavement Pre;rerValfon Fund 311 2,585.8&4 4,973,200 7,560,064 4,058,600 3,500,454
Capital Reserve Fund 312 4,033,559 1,090,950 5,124,519 439,100 4,635,419
City Hall Construction Fund 313 74,960 0 74,960 74,960 0
Railroad Grade Separation Projects Fund 314 1,050.000 1,919,921 2,969,921 2,919,921 50,000
45,693,870 72.807,896 118.501,766 74,276,504 44,225.262
Estimated Estimated
Beginning Ending
Fund Working Total Working
Working Capital Funds No. Capital Revenues Sources Appropriations Capital
StorrnwaterManagement Fund 402 1,359,944 1,942,500 3,312,444 2,299,089 1,013,355
Aquifer Protection Ivrea Fund 403 990,726 460,000 1,340,725 400,000 940,725
Equipment Rental&Replacement Fund 501 1,086,180 182,529 1,270,709 20,400 1,240,709
Risk Management Fund 502 233,697 370,000 603,687 370,000 233,687
3.572,536 2,955,029 6,527,565 3,089,069 3,436,476
Tntal of all Funds 49.266,406 75,762,925 125 029.331 77,365,593 .1/,6553,736
The total balance of all funds appropriated for 2018 is $77,365,593.
Section 2, Transmittal of Budget, A complete copy of the budget as adopted, together with 8 cony
of this Ordinance, shall be transmilted by the City Clerk to the Division of Municipal Corporations in the
Office of[he Slate.Auditor and to the Association of Washington Cities.
Section 3. Severability. If any section, sentence, clause or phrase of[his Ordinance shall be held
to be invalid or uneonstitutionai by a court of competent jurisdiction, such invalidity or unconstitutionality
shall not affect the validity or constitutionalily of any other section; sentence, clause or phrase of this
Ordinance.
Sectio 4. Effective Date. This Ordinance shall he in full force and effect five days alter the date
of publication of this Ordinance or a summary thereof in the official newspaper of the City.
Ordinance 17-014 Adopting 2018 Budget Fage 2 of 3
PASSED byte City Council thsj4 dayotN ems x2017.
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Ord in_ 1 7-01 4 Adoptilig 2018ged 3 of 3
2018 Annual Budget
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SpolianSpokane Vallcy,WA 99206
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• City of Spokane Valley, Washington
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Annual Budget
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January 1 through December 31 , 2018
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• Spokane Valley, WA 99206 •
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Table of Contents
City of Spokane Valley, WA
Spokane County
January 1, 2018 through December 31,2018
Summary Councilmen) ....................................................
City Manager's BudgetMessage.................................................................................................................. 1.
Finance Director's Message- About the 2018 Budget and Budget Development Process. 11
BudgetSummary ...................................................................................................................................27-39
Revenues by Fund and Type..................................................................................................................40-47
Expenditures by Fund and Department....................................................................................... 48-51
General Fund Department Changes from 2017 to 2018.....................................................................,..52-55
#001- General Fund- Expenditures by Department by Type
City Council 56
CityManager........................................................................................................................... 57
CityAttorney............................•.,..,.................................,...................................,............................,...58
PublicSafety.........................................................................................................................................59
DeputyCity Manager...........................................................................................................................62
Finance...... ........................................................... . 63
Iluman Resources.................................................................................................................................64
Purl is Works(history) 65
City Hall Operations and Maintenance....................................................................,..,..,...,..,.....,..,..,,.,66
Community& Economic Development(history)................................................................................71
Community & Public Works.................................................................„-..,. 67
Parks&Recreation...............................................................................................................................73
Uenc:ral Uovernmc nl. 78
Special Revenue Funds
#101 - Street Fund 80
#103 -Paths&Trails Fund..................................................................................................................82
#104-Hotel fMotel Tax Tourism Facilities Fund, R3
#105 -I Iotel /Motel Tax Fund83
#1106- Solid Waste Fund....._.. 84
#107-PEG Fund85
#120- CenterPlace Operating Reserve Fund86
#121 - Service Level Stabilization Reserve Fund 86
#122- Winter Weather Reserve Fund..................................................................................................87
City of Spokane Valley 20]8Budget
Debt Service Funds
42W4 'Limited Tax General 0bliptinn(T,7(i(7) Fund-----._.,___---.---------.- 88
Capital Projects Funds
#301 -REBT1Capital Projects Fund 89
R3V2 -RRfT2Capital Projects Fund 90
#]OJ -Street Capital Projects Fund'------'_-----------------------9i
#]0V-Parks Capital Projects Fund
#310-Ci vie ywciGtics Capital Projects Fund 94
#31 | -Pavement Preservation Fond—_---------.--------_---_.—. —''95
#3I3-Capital Reserve Fund----...-----.---.--.----------------96
#2l3 -City lIo |Construction Fund—.---------------_----._---_---97
#314—BuQroad Grade Separation Projects Fund 98
Enterprise Funds
#4O2 -Gtornawmter DvlmnngementFund—.---.----.---..,....---.-----.--.---.-99
#403 Aquifer Protection Area Fund-------------------------...--..--..1U1
Internal Service Funds
11501 -Rmui pmn cn1Rental 8E.Replacement Fund--.--------.----------------. l0%
4502 -Risk Management Fund 104
of Capital Expendituresfor 201K----_------------------------- l05
FTE Count by Year—2008 through 20l0---------.---------_----_----' l06
Work Force.Comparison----------------_------------_---_--' lJ7
Appendix A,Employee Pomitinn(2nx»Udca Lion and Salary Schedule 108
Glossary ofBudget Terms ------'-------------.---_-----------' l0g
OrdinnrxuI7'0I4Adopting Lho2018Budget-----------_------_---_. 112
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ltod Higgins, Mayor
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• Arne Woodard, Deputy Mayor •
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Pam Haley Sam Wood •
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John Hohian, Deputy City Manager •
• Chelsie 'Taylor, Finance Director
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City Manager's Budget Message
2018 Annual Budget
Dear Citizens, Mayor and City Council of Spokane Valley:
It is with pleasure that I present the attached 2015 Budget for the City of Spokane Valley. The
City remains financially strong and continues to benefit from a history of prudent financial
decisions that have been made since our 2003 incorporation_ Consistently responsible
budgeting and restrained spending have again helped us achieve the key Fiscal Policies noted
in the following pages.
The City of Spokane Valley continues to be an excellent example of how a City provides key
services to the community while holding down taxes, fees and other charges. Additionally, our
per capita employee count and personnel expenses are among the lowest (if not the lowest) of
comparable size cities in the state and around the U.S.
We recognize that to ensure continued financial stability, it is imperative that we achieve two key
goals within our General Fund.
1. Recurring annual revenues must be greater than or equal to recurring annual expenditures,
and
2. The ending General Fund fund balance must be sufficient enough to meet cash flow needs
which is no less than 50% of recurring expenditures and represents roughly six months of
General Fund operations.
We are pleased to report that each of these goals have again been achieved in the 2018
General Fund Budget.
Beyond recurring operating activity, and due to our excellent financial condition, we are afforded
the opportunity to use the portion of the General Fund fund balance that exceeds 50% for
nonrecurring expenditures in pursuit of programs important to the City Council and community.
Recent examples include General Fund contributions to each phase of the Appleway Trail
project, Sullivan Road West Bridge Replacement project, Appleway road landscaping. a cash
"down payment" for construction of a New City Hall, and beginning to set money aside for future
railroad grade separation projects and development of Balfour Park.
Fiscal Policies
Fiscal Health is at the Core of Providin± a Good Public Service
The Fiscal Policies adopted by the City Council are important for the long-range fiscal strength
of Spokane Valley. These policies set a framework that the City will follow to responsibly
manage resources and if necessary, under what circumstances we will utilize reserves to
sustain operations during economic downturns.
Financial Management
The City will strive to:
1. Maintain basic service levels with minimal resources to achieve success.
2. Minimize personnel costs and overhead by continuing to contract for services when it makes
financial sense to do so.
3. Continue the six-year Business Plan process.
4. Leverage City funds with grant opportunities.
5. Minimize City debt with a pay as you go philosophy.
n The State of Washington sets the maximum level of allowable debt for cities based on
assessed value of property. The City of Spokane Valley currently utilizes only 2.10% of
its total debt capacity, and more importantly, only 10.50% of non-voted bond capacity.
This reflects an exceptionally low debt burden.
6. Strive to prioritize spending in the annual budget process and minimize the mid-year
addition of projects and appropriations.
Financial Ob&Gctives
The City's financial objectives are:
1. Adopt a General Fund Budget with recurring revenues equal to, or greater than recurring
expenditures_
2. Maintain a minimum General Fund Ending Fund Balance of at least 50% of the recurring
expenditure budget. This is adequate to meet cash flow needs and is the equivalent of six
months of general fund operations_
3. If necessary, utilize a portion of the Service Level Stabilization Reserve Fund ($5.5 million)
to maintain ending fund balance minimum.
4. Commitment to the strategy that the Service Level Stabilization Reserve Fund will not be
reduced below $3.3 million (60% of $5.5 million).
5. Maintain the 2098 property tax assessment the same as 2017 with the exception of new
construction_ As in the previous eight years, the City will forego the one-percent annual
increase to property tax allowable by ROW 84.52.050. We anticipate this will result in a levy
of $11,646,122 plus estimated new construction of $150;000 for a total levy of approximately
$11,796,100. The allowable potential increase will be banked for future use as provided by
law. This effectively makes the ninth year in a row that we have not increased our City
property tax assessment,
6. Grow our economy so the existing tax base can support basic programs.
CornrnItment By committing to these policies and the checks and balances they afford, the
City will ensure financial sustainability well into the future.
2
2018 Budget Highlights
City Priorities
The City's chief budget priorities are public safety, pavement preservation, transportation and
infrastructure (including railroad grade separations and park related projects) and economic
development, Ensuring that we've committed adequate resources to these activities accounts
for much of the effort that staff collectively dedicates to the annual development of our Business
Plan and Operating and Capital budgets.
Moderate Growth in Recurring General Fund Expenditures
Investing in essential core services identified by the Council and community establishes the
baseline expenditures we have included in this budget Similar to the trend experienced in most
jurisdictions, we find that the cost of providing these services often increases at a faster rate
than the moderate growth we see in the underlying tax revenues that support these core
services. With that said however, City staff and Council collectively strive to meet the challenge
of continuing to provide historic levels of service and we will again meet this challenge in 2018
where we anticipate recurring revenues will increase over those of 2017 by 3.73%, while
expenditures increase by just 1.81%.
Public Safety Costs
Over the years Council has consistently committed to the maintenance and at times
enhancement of public safety service levels and this is again reflected in the 2018 Budget
where public safety costs including law enforcement, courts, prosecution, public defense and jail
related services total $25,464,251 which is an amount equal to 216% of anticipated property tax
collections (= $25,464,251 f$11,796,100).
City Hall Construction Project
Since incorporation in 2003 the City had leased City Hall office space and over that time frame
the City, like many of our residents, debated whether we were better off to continue renting or
owning our own home_ In 2015, the City made the decision to construct a New City Hall at a
then estimated cost of $14.4 millions Through the balance of 2015 and into 2016 the City
acquired land, contracted with an architect for design services and construction occurred
between June 2015 and September 2017. With all costs for the facility accounted for, the actual
final price totaled $14.15 million or $250,000 less than our initial target. We financed the project
with a combination of$6.30 million in cash we set aside for this project and $7.85 million in net
LTGO bond proceeds. Repayment of the bonds will take place over the 30-year period of 2016
through 2045 at a fixed average annual payment of$399,888 which is $34712 less per year
than the City's final annual lease payment of$434,600. The difference between continuing a
[ease for 30 years at a conservatively estimated annual increase of 3% versus having this fixed
annual bond payment results in a savings to the community of approximately $8 million.
We recognize that occupying a building we own will result in a number of costs we haven't
historically borne as a tenant including facility maintenance, janitorial services and utilities. In
acknowledgment of this, beginning with the 2017 General Fund Recurring Budget, we created a
new department titled "City Hall Operations and Maintenance" that will account for the variety of
costs we anticipate we will incur. The 2018 Budget for this department is $306,043.
a
Staffing Levels
Staffing levels in 2018 are currently anticipated to increase by _85 full-time equivalent employee
(FTI) to 89.25 FTEs from the 88.4 FTEs included in the 2017 Budget_ The addition of the .85
FTEs is a result of a number of personnel actions that are explained below:
ETES in the adopted 2017 Budget j 88.40
April 1, 2017 Reorganization L (0.65)
Revised 2017 FTEs 87/5
2018 Changes
+ Attorney _ 0.50
+ Limited term employee moved to
I regular status position 1.00
2018 Proposed FTEs 89.25
In the 2017 Budget, of the 88.40 FTEs, we included the wages of 3.5 FTEs in capital projects
leaving a net of 84.9 FTEs financed from operating funds. In the 2018 Budget, of the 89.25
FTEs, we include the wages of 4.5 FTEs in capital projects leaving a net of 84.75 FTEs financed
from operating funds. This reflects a net decrease of .15 FTEs financed from operating funds
between 2017 and 2018. These changes are depicted in the following analysis:
2017 2018 Difference
FTEs financed by operating funds 84.90 8435 (0.15)
FTEs financed by capital projects 3.50 4.50 1.00
Total FTEs 85.40 8925 0.85
Distribution of wage related costs to City funds are budgeted as follows:
FTEs Distribution by Fund
General Fund #001 74.63
Street O&M Fund #101 5,72
Street Capital Projects Fund #303 4,5
Stormwater Fund #402 4.4
89.25
Taking into consideration that we contract for police services and are served by Fire Districts
and a Library District, for a major city we are operating substantially below the normal employee
count and consequently at a significantly reduced payroll cost relative to many cities across the
country. Spokane Valley personnel costs are approximately 212% of the total General Fund
recurring expenditures. Spokane Valley staff levels average about one employee for every
1,054 citizens while comparably sized cities in the State of Washington have a much higher
ratio of employees to citizens_
Since incorporation, the City has taken a conservative approach to adding new staff and
continues to have the lowest per capita employee count of any Washington city with a
population of 50,000 or greater. By allcomparisons, the City of Spokane Valley is a lean,
productive City government:
4
Pavement Preservation
Beginning in 2012, the City initiated spending of general fund, special revenue fund and capital
project fund revenues and reserves for the purpose of financing our street preservation efforts.
In 2018, our citizens will again see an aggressive program of repaving our roadways. Some
may question paving roads that "don't look so bad" but the truth is the best time to repave is
before a road deteriorates to the point that full reconstruction is necessary. Full reconstruction
can cost substantially more than pavement preservation treatments such as crack sea]ing or
grinding and repaving. This is why the City of Spokane Valley has committed critical financial
resources to the preservation of our transportation infrastructure. We hope you are as proud of
our fine road system as we are!
For 2018: we project total revenues in Pavement Preservation of$4,973,200 that will be applied
against $4,058,600 in projected expenditures. This will create a surplus in 2018 of$914,600
that will be applied to projects in subsequent years. Sources of revenue in 2018 include
$2,572,500 in grant proceeds, and $2,400,700 in transfers from other City funds consisting of:
• $962,700 from the General Fund
• $ 67,342 from Street O&M Fund #101
• $685,329 from REET 1 Capital Projects Fund #301
• $635,329 from REET 2 Capital Projects Fund #302
While Pavement Preservation is one of our critical service and budget priorities, we find that
sustaining historic levels of service is becoming more of a challenge with each passing year.
The following section titled "Challenges' articulates the issues we are currently facing.
Challenges
Beyond the annual challenge of balancing the General Fund budget, the City of Spokane Valley
has a number of on-going financial challenges.
1. Declining revenues in Street O&M Fund #101 that will impact our future ability to deliver
historic service levels
This Fund depends upon a combination of gas and telephone tax receipts.
• Because the gas tax is a flat amount per gallon, and because each generation of newer
vehicles get better gas mileage, we find our gas tax revenues have recently hovered
somewhere between either flat or declining. Due to the 2015 State Legislature's
increase in the gas tax we've seen a bit of an increase in this revenue source with a
2018 revenue projection of$2,052,000 which represents an increase of$117,000 (or
6%) over 2015 revenues of $1,935,000.
• The 6% telephone utility tax generated $3.1 million in the first year of implementation in
2009. Since that time however we have experienced a steady decline and at this point
are projecting 2018 revenues of just $1,900,000_
2. Balancing the cost of pavement preservation against other transportation and infrastructure
needs
• Pavement preservation has historically been financed from a combination of sources
including:
0 General Fund dollars,
o Street Fund money,
0 real estate excise tax (REET) receipts,
0 grants, and
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o Civic Facility Replacement Fund #123 (Fund #123) reserves that were dedicated
towards this purpose.
Because Fund #123 reserves were fully depleted in 2015,. beginning in 2017 the City was
forced to dedicate more REET receipts towards pavement preservation in order to maintain
historic levels of funding.
• Street construction and reconstruction projects are typically financed through a
combination of state and federal grants plus a City match that normally comes from
REET receipts_ The more we apply REET dollars towards pavement preservation
projects, the less able we are to leverage this revenue source towards street
construction and reconstruction projects. If one assumes we are able to obtain street
construction grants requiring a 20% City match, then every $1 of REET money we set
aside for this purpose leverages a $5 project
3. Railroad Grade eraration and Quiet Zone F'ro.ects over•asses and under•asses
Bridging the Valley is a proposal to separate vehicle traffic from train traffic in the 42 mile
corridor between Spokane and Athol, ID. The separation of railroad and roadway grades in
this corridor is intended to promote future economic growth, traffic movement, traffic safety,
aquifer protection in the event of an oil spill, and train whistle noise abatement. The
underlying study outlined the need for a grade separation at four locations in Spokane
Valley, The most recent estimates peg the total cost of these projects at $74.9 million
including:
• Barker and Trent Road Overpass (estimated cost of$20.0 million),
• Pines and Trent Underpass (estimated cost of $19.8 million),
• Sullivan Road Overpass improvements (estimated cost of$16.1 million), and
• Park Road Overpass (estimated cost of$19.0 million)
Because grade separation projects are exceptionally expensive endeavors and largely
beyond our ability to finance solely through existing sources of internal revenue, the City has
pursued grant funding from both the federal and state government over the past several
years. Incremental successes thus far includes:
Barker/Trent Grade Separation Project
• Estimated cost has been reduced from $36.0 million to $20.0 million (or less) by
determining that a full interchange is unnecessary,
• $720,000 Federal Earmark.
• $2,209,000 City earmark of real estate excise tax.
• $1,421,321 of City General Fund money earmarked for this purpose.
▪ $1500,000 awarded by the WA State Legislature during the 2017 session.
• FM IB grant that is a 20% match of the total project cost.
• Summary: Assuming a project cost of$20.0 million, the total of the aforementioned
financial commitments is $9.8 million leaving $10.2 million currently underfunded.
• On August 22, 2017 Council approved a Phase 1 contract to an engineering firm
valued at $173,000 with a scope of services that calls for evaluating five potential
options, The end result of the study will be a final recommended option with a
revised cost estimate. Following this, we will plan to enter a second phase where we
will contract with an engineering firm to take the recommended solution to a 100%
design.
6
• The City has applied for a variety of both state and federal grants (including the
TIGER and FASTLANE programs) and met with some success. We will continue to
apply for grant programs as they become available including the upcoming federal
INFRA and TIGER. 9 programs. We are hopeful that having a 100% design will
make us more competitive as we will then have a "shovel ready" project.
Pines / Trent Grade Separation Project
• in the 2017 General Fund (Budget, Council appropriated $1.2 million towards this
project and through 2018 Budget discussions has earmarked an additional $721,321
of excess General Fund reserves for a total of $1,921,321,
• In late 2016, the City acquired property valued at approximately $500,000 to provide
the necessary right-of-way for this project.
• Summary: Although the City has not obtained any outside financialassistance on
this project, we have committed $2,421,321 of internal funds towards this project.
• On July 11, 2017 Council approved a Phase 1 contract to an engineering firm valued
at $124,000 with a scope of services that calls for evaluating two potential options_
The end result of the study will be a final recommended option with a revised cost
estimate_ Following this, we will plan to enter a second phase where we will contract
with an engineering firm to take the recommended solution to a 100°lo design.
• The City has applied for a variety of both state and federal grants (including the
TIGER and FASTLANE programs). We will continue to apply for grant programs as
they become available including the upcoming federal INFRA and TIGER 9
programs_ We are hopeful that having a 100% design will make us more competitive
as we will then have a "shovel ready:' project.
The Budget for 2018
Strong but Guarded
Recognizing that fiscal health is at the core of providing good public services, one of the most
important tests of fiscal management is the ability of a municipal enterprise to maintain basic
services during an economic downturn_ The creation and ongoing maintenance of financial
reserves since incorporation has served its intended purpose of providing Spokane Valley the
means to sustain critical public services during the turbulent economic conditions that began in
2008 and only recently subsided_ The 2018 budget again reflects a prudent and guarded
increase in continuation of service delivery capabilitie_ These increases arecarefully
considered and well within the means of the City. Service delivery cannot grow faster than the
economic development of the City.
Balanced Budget
Means exactly what it says — operating expenses have been balanced with known or
reasonably predictable revenues with no increase in property tax or in sale tax rates for the
City. The budget is designed to maintain the healthy, positive fund balance at year-end
providing the City's cash flow needs without costly borrowing. In pursuit of fiscal responsibility,
special attention is given to limiting the growth in new programs and financial commitments.
This approach allows available resources to be put toward sustaining services consistent with
the City Council's priorities for 2018 and beyond.
7
Future Concepts
The budget process is not static and Council, the citizens, and staff must collectively remain
vigilant in our observance of economic trends that may impact current and future forecasts. We
accomplish this by constantly evaluating local, state and national events that may have an
impact on our own community and work towards capitalizing on our strengths, minimizing our
weaknesses, and being ever watchful towards both threats and opportunities. To the best of
our ability we will focus on business retention, expansion and recruitment. Examples of ongoing
and future economic development efforts are as follows:
Comprehensive Plan— In 2016 the City updated its Comprehensive Plan and included an
economic development element. Contained within this element is a summary of the local
economy; an assessment of strengths and weaknesses; and policies, programs and
projects to foster economic growth. This plan also included implementation strategies to
improve retail, enhance tourism, and grow businesses in the City_ Among other things, the
plan also streamlined land uses by consolidating many zones and reducing many
development requirements. Additionally the plan was also designed to provide flexibility in
an effort to encourage market driven growth_
Retail Recruitment— In 2017 the City expanded into the area of Retail Recruitment by
contracting with a firm specializing in this type of service. The services we are seeking in
this effort include a review of the retail recruitment strategy developed in 2016; conducting a
market and retail gap analysis; development of a recruitment plan; identification of a
strategic retail prospect list; and ultimately, recruitment of retail on behalf of the City. We
have also included money in the 2018 Budget to continue this effort.
WA State Department of Commerce Environmental PermittingGrant— In the latter pair
of 2016 the City received a $114,200 grant from the Department of Commerce that with an
additional investment of$55,000,from the City, will result in a streamlined environmental
permitting process in the northeast industrial area of our community. This study will
complete the environmental permitting requirements for the northeast industrial area,
ultimately leading to the development of a Planned Action Ordinance (PAO) that will save
industrial developers a minimum of 6 weeks permitting time while providing a predictable
path to ensure that adequate infrastructure is in place to serve the expected developments.
Completion of the PAO will allow the properties to be marketed as truly "shovel ready."
Acknowledgments
I would like to acknowledge the citizens, City Council and Staff for a long history of conservative
spending and prudent fiscal planning, By saving and conserving the taxpayers' money, and by
adopting and adhering to prudent long-term fiscal policies, the City can provide essential
services and balance its budget for many years to come.
The City Council continues to set a path to ensure the long-term financial sustainability of the
City. The management staff and employees have worked together to develop the Business
Plan and 2018 Budget recommendations to achieve the Council's ongoing goal of sustainability_
The Citizens of Spokane Valley should be proud of the strong financial condition of their City.
We invite your examination and questions regarding the 2018 Budget.
Respectfully,
fi
Leib
Mark Calhoun
City Manager
9
CITY OF - - -
pokane
V �.
_ ._........00"
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a0
FINANCE DEPARTMENT
SIT%(W CheIsia Tylor,Finance Director
pO1( 1IIe 10210 E Sprague Avenue + Spokane Valley WA 99205
\/allcy
Phone: (509)72O-5000 # Fax: (509)720-5075♦ www.spokaneval]ey,orgg
40010
TO: City Manager and Members of the City Council
FROM: Chelsie Taylor, Finance Director
SUBJECT: About the 2018 Budget and Budget Development Process
The budget includes the financial planning and legal authority to obligate public funds.
Additionally, the budget provides significant policy direction by the City Council to the staff and
community_ As a result, the City Council, staff and public are involved in establishing the budget
for the City of Spokane Valley,
The budget serves four functions:
1. It is a Policy Document
The budget functions as a policy document in that the decisions made within the budget will reflect
the general principles or plans that guide the actions taken for the future. As a policy document,
the budget makes specific attempts to link desired goals and policy direction to the actual day-to-
day activities of the City staff.
2. It is an Operational Guide
The budget of the City reflects its operation. Activities of each City function and organization have
been planned, debated, formalized, and described in the following sections. This process will
help to maintain an understanding of the various operations of the City and how they relate to
each other and to the attainment of the policy issues and goals of the City Council.
3_ It is a Link with the General Public
The budget provides a unique opportunity to allow and encourage public review of City operations.
The budget describes the activities of the City, the reason or cause for those activities, future
implications, and the direct relationship to the citizenry.
4. It is a Legally Required Financial Planning Tool
The budget is a financial planning tool, which has been its most traditional use_ In this Eight,
preparing and adopting a budget is a State law requirement of all cities as stated in Title 35A of
the Revised Code of Washington (RCW). The budget must be adopted as a balanced budget
and must be in place prior to the beginning of the City's fiscal year_ The budget is the legal
authority to expend public monies and controls those expenditures by limiting the amount of the
appropriation at the fund level. The revenues of the City are estimated, along with available cash
carry-forward, to indicate funds available_ The budget takes into account unforeseen
contingencies and provides for the need for periodic adjustments.
2018 BUDGET DEVELOPMENT PROCESS
Historically the City has utilized a budgeting approach that assumed for most functions of
government that the current year's budget was indicative of the base required for the following
year. However, with the volatility that was seen in the economy with the Great Recession, the
City moved to a Budget development process that consciously reviews service levels in each
department and determines the appropriate level of funding that meets Council goals relative to
available resources.
11
The 2018 Budget development process began at the February 14, 2017 Council workshop where
among other topics, Council and staff discussed the budget in general terms. In mid-April 2017
the Finance Department notified City Departments that their 2018 revenue and expenditure
estimates were due by mid-May. Through the balance of May and early June, the City Manager's
office and Finance Department worked to prepare budget worksheets that were communicated
to the City Council at a Budget workshop held June 13, 2017, Following the workshop, the
Finance Department continued work on the budget including refinements of revenue and
expenditure estimates and through July and August, the Finance Department and City Manager
reviewed updated budget projechons.
By the time the 2018 Budget is scheduled to be adopted on November 14, 2017, the Council will
have had an opportunity to discuss it on eight separate occasions, including three public hearings
to gather input from citizens:
June 13 Council budget workshop
August 22 Admin report: Estimated 2018 revenues and expenditures
September 12 Public hearing #1 on 2013 revenues and expenditures
September 26 City Manager's presentation of preliminary 2018 Budget
October 10 Public hearing #2 on 2018 Budget
October 24 First reading on ordinance adopting the 2018 Budget
November 14 Public hearing #3 on the 2018 Budget
November 14 Second reading on ordinance adopting the 2018 Budget
Once adopted, the final operating budget is published, distributed, and made available to the
public.
After the budget is adopted, the City enters a budget implementation and monitoring stage.
Throughout the year, expenditures are monitored by the Finance Department and department
directors to ensure that actual expenditures are in compliance with the approved budget, The
Finance Department provides the City Manager and City Council with monthly reports to keep
them abreast of the City's financial condition and individual department compliance with approved
appropriation levels. Any budget amendments made during the year are adopted by City Council
ordinance following a public hearing.
The City Manager is authorized to transfer budgeted amounts within a fund: however, any
revisions that alter the total expenditures of a fund, or that affect the number of authorized
employee positions, salary ranges or otherconditions of employment must be approved by the
City Council.
When the City Council determines that it is in the best interest of the City to increase or decrease
the appropriation for a particular fund, it may do so by ordinance adopted by Council after holding
one public hearing.
BUDGET PRINCIPLES
• Department directors have primary responsibility for forrnu lating budget proposals in line with
City Council and City Manager priority direction, and for implementing them once they are
approved.
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• The Finance Department is responsible for coordinating the overall preparation and
administration of the City's budget. This function is fulfilled in compliance with applicable State
of Washington statutes governing local government budgeting practices.
• The Finance Department assists department staff in identifying budget problems, formulating
solutions and alternatives, and implementing any necessary corrective actions.
• later-fund charges will be based on recovery of costs associated with providing those services_
• Budget amendments requiring City Council approval will occur through the ordinance process
at the fund level prior to fiscal year end.
• The City's budget presentation will be directed at displaying the City's services plan in a
Council/constituent friendly format.
• No long term debt will be incurred without identification of a revenue source to repay the debt.
Long term debt will be incurred for capital purposes only.
• The City will strive to maintain equipment replacement funds in an amount necessary to
replace the equipment at the end of its useful life. Life cycle assumptions and required
contributions will be reviewed annually as part of the budget process. New operations in
difficult economic times may make it difficult to fund this principle in some years.
• The City will pursue an ending general fund balance at a level of no less than 50% of recurring
expenditures. This figure is based upon an evaluation of both cash flow and operating needs_
BASIS OF ACCOUNTING AND BUDGETING
Accountinq
Accounting records for the City are maintained in accordance with methods prescribed by the
State Auditor under the authority of the Revised Code of Washington (ROW), Chapter 43.09.20,
and in compliance with generally accepted accounting principles as set forth by the Governmental
Accounting Standards Board.
Basis of Presentation - Fund Accounting
The accounts of the City of Spokane Valley are organized on the basis of funds, each of which is
considered a separate accounting entity. Each fund is accounted for with a separate set of
double-entry accounts that comprise its assets, liabilities, fund equity, revenues and expenditures
or expenses, as appropriate. The City's resources are allocated to and accounted for in individual
funds depending on their intended purpose. The following are the fund types used by the City of
Spokane Valley:
Governmental Fwd Types
Governmental funds are used to account for activities typically associated with state and local
government operations. All governmental fund types are accounted for on a spending or"financial
flows" measurement focus, which means that typically only current assets and current liabilities
are included on related balance sheets. The operating statements of governmental funds
measure changes in financial position, rather than net income. They present increases(revenues
and other financing sources) and decreases (expenditures and other financing uses) in net current
assets. There are four governmental fund types used by the City of Spokane Valley:
7�
1. General Fund
This fund is the primary fund of the City of Spokane Valley. It accounts for all financial
resources except those required or elected to be accounted for in another fund.
2. Special. Revenue Funds
These funds account for revenues that are Legally restricted or designated to finance particular
activities of the City of Spokane Valley_ Special Revenue funds include:
• #101 —Street Fund
• #103— Paths & Trails Fund
• #104— Hotel ! Motel Tax —Tourism Facilities Fund
• #105— Hotel / Motel Tax Fund
• #106— Solid Waste Fund
• #107-- PEG Fund
• #120 CenterPlace Operating Reserve Fund
• #121 —Service Level Stabilization Reserve Fund
• #122 —Winter Weather Reserve Fund
3. Debt Service Funds
These funds account for financial resources which are designated for the retirement of debt.
Debt Service Funds are comprised of the #204—LTGO Debt Service Fund.
4. Capital Project Funds
These funds account for financial resources, which are designated for the acquisition or
construction of general government capital projects. Capital Project Funds include:
• #301 — REET 1 Capital Projects Fund
• #302— REET 2 Capital Projects Fund
• #303—Streets Capital Projects Fund
• #309— Parks Capital Projects Fund
• #310— Civic Facilities Capital Projects Fund
• #311 — Pavement Preservation Fund
• #312— Capital Reserve Fund
• 4313 — City Hall Construction Fund
• #314 — Railroad Grade Separation Projects Fund
Pro pr/ far} Fund Types
A second type of fund classification is the Proprietary Funds that are used to account for
activities similar to those found in the private sector where the intent of the governing body is
to finance the full cost of providing services based on the commercial model which uses a
flow of economic resources approach. Under this approach, the operating statements for the
proprietary funds focus on a measurement of net income (revenues and expenses) and both
current and nn-current assets and liabilities are reported on related balance sheets. Their
reported fund equity (total net assets) is segregated into restricted, unrestricted and invested
in capital assets classifications. As described below, there are two generic fund types in this
category:
14
1. Enterprise Funds
These funds account for operations that provide goods or services to the general public
and are supported primarily by user charges. This type of fund includes:
• #402—Storrnwater Management Fund
• #403—Aquifer Protection Area Fund
2. Internal Service Funds
These funds account for operations that provide goods or services to other departments
or funds of the City. This type of fund includes:
• #501 — Equipment Rental and Replacement Fund
• #502 -- Risk Management Fund
Basis of Accounting
Basis of accounting refers to when revenues and expenditures are recognized, recorded in
the accounting system and ultimately reported in the financial statements.
• Modified Accrual Basis of Accounting is used for all governmental funds. Modified accrual
recognizes revenues when they become both measurable and available to finance
expenditures of the current period.
• Accrual Basis of Accounting is used for enterprise and internal service funds. Under this
system revenues and expenses are recognized in the period incurred rather than when
cash is either received or disbursed.
Budgets and Budgetary Accounting
Annual appropriation budgets are adopted for all funds with Governmental Funds utilizing a
modified cash basis of accounting for budget purposes and Proprietary Funds utilizing a
working capital approach.
Budgets are adopted at the fund level that constitutes the legal authority for expenditures, and
annual appropriations for all funds lapse at the end of the fiscal period.
EXPLANATION OF MAJOR REVENUE SOURCES
General Fund #001
• Property Tax
Property taxes play an essential role in the finances of the municipal budget. State law limits
the City to a $3.60 levy per $1,000 assessed valuation, deducting from there the levy of up to
$1.50 by the Spokane County Fire Districts #1 and #8, along with deducting up to $0.50 for
the Library District, which leaves the City with the authority to levy up to $1.60 for its own
purposes_ The levy amount must be established by ordinance by November 30th prior to the
levy year,
• Retail Sales and Use Tax
The sales tax rate for retail sales transacted within the boundaries of the City of Spokane
Valley is 8.8%. The tax that is paid by a purchaser at the point of sale is remitted by the
vendor to the Washington Department of Revenue who then remits the taxes back to the
various agencies that have imposed the tax. The allocation of the 8.8% tax rate to the
agencies is as follows:
15
State of Washington 6.50°6
City of Spokane Valley 0.85%
Spokane County 0.15%
Criminal Justice 0.10%
Spokane Public Facilities District 0.10% *
Public Safety 0.10% * 2.30 local tax
Juvenile Jail 0.10% *
Mental Health 0.10% *
Law Enforcement Communications 010% *
Spokane Transit Authority 0.70% *
8.80%
indicates voter approver!sales taxes.
• Criminal Justice Sales Tax
Local Sales Tax for Criminal Justice funding is to be used solely for criminal justice purposes,
such as the City's law enforcement contract. This tax is authorized at 1/10 of 1% of retail
sales transacted in the County. Of the total amount collected,the State distributes 10% of the
receipts to Spokane County, with the remainder allocated on a per capita basis to the County
and cities within the County.
• Public Safety Sales Tax
Beginning in 2005, an additional 0.1% voter approved increase in sales tax was devoted to
public safety purposes. This 0.11% was approved by the voters again in August 2000. Of the
total amount collected. the State distributes 60% of the receipts to Spokane County, with the
remainder allocated on a per capita basis to the cities within the County.
• Gambling Tax
Gambling tax revenues must be spent primarily on law enforcement purposes pertaining to
gambling. Funds remaining after necessary expenditures for such enforcement purposes
may be used for any general government purpose_ Gambling taxes are to be paid quarterly
to the City, no later than the last day of January, April, July and October. The City imposes a
tax on the following forms of gambling at the following rates: Bingo (5% gross, less prizes);
Raffles (5% gross, less prizes); Punchboards and Pull tabs (5% gross, less prizes);
Amusement Games (2°Io gross, less prizes); Card playing (6% 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.
16
• State-Shared Revenues
State-shared revenues are received from Liquor sales, marijuana revenues, and motor vehicle
excise taxes_ These taxes are collected by the State of Washington and shared with local
governments based on population. State-shared revenues are distributed on either a monthly
or quarterly basis, although not all quarterly revenues are distributed in the same month of the
quarter. The 2017 population figure used in the 2018 Budget is 94,890 as reported by the
Office of Financial Management for Washington State on April 1, 2017_ This figure is
important when determining distribution of State shared revenues on a per capita basis.
• Fines and Forfeitures/ Public Safety
Fines and penalties are collected as a result of Municipal Court rulings, false alarm fees, and
other miscellaneous rule infractions, All court fines and penalties are shared with the State,
with the City, on average, retaining less than 50% of the amount collected.
• Community Development
Community Development revenues are largely composed of fees for building permits, plan
reviews, and right-of-way permits.
• Recreation Program Fees
The Parks and Recreation Department charges fees for selected recreation. programs. These
fees offset direct costs related to providing the program.
• CenterPlace Fees
The Parks and Recreation Department charges fees for use of CenterPlace. Uses include
regional meetings, weddings, receptions and banquets. Rental rooms include classrooms,
the great room and dining rooms.
• Investment Interest
The City earns investment interest on sales tax money held by the State of Washington prior
to the distribution of the taxes to the City, as well as on City initiated investments.
Street Fund #101
• Motor Vehicle Fuel Excise Taxigas tax)
The State of Washington collects a $0,494 per gallon motor vehicle fuel tax at the pump. Of
this amount, the State remits a portion of the tax back to cities on a per capita basis. For 2017
the Municipal Research and Services Center estimates the distribution back to cities will be
$21.76 per person. Based upon a City of Spokane Valley population of 94,890 (per the
Washington State Office of Financial Management on April 1, 2017)we anticipate the City will
collect$2,061,100 in 2018. ROW 47.30.050 specifies that 0.42%of this tax must be expended
for paths and trails activities and based upon the 2018 revenue estimate this computes to
$8,700. The balance of$2,052,400 will be credited to Fund##101 for street maintenance and
operations,
17
• Telephone Utility Tax
The City of Spokane Valley levied a 6% telephone utility tax via Ordinance #08-014 with
collections beginning in 2009. Telephone companies providing this service pay the tax to the
City monthly. Telephone tax has been estimated at $1.9 million for 2018,
Paths & Trails Fund #103
Cities are required to spend 0.42%of the motor vehicle fuel tax receipts on paths and trails (please
see the explanation for Street Fund #101) which we anticipate will be $8,700 in 2018. Because
the amount collected in any given year is relatively small, it is typical to accumulate State
distributions for several years until adequate dollars are available for a project.
Hotel 1 Motel Tax —Tourism Facilities Fund#104
The City imposes a 1.3% tax under RCW 6718,181 on all charges made for the furnishing of
lodging at hotels, motels, and similar establishments(including bed and breakfasts and RV parks)
for a continuous period of less than one month. The revenues generated by this tax may only be
used forcapital expenditures for acquiring, constructing, making improvements to or other related
capital expenditures for large sporting venues, or venues for tourism-related facilities. This tax is
estimated to generate $377,000 in 2018.
Hotel / Motel Tax Fund #105
The City imposes a 2% tax under RCW 67.28.180 on all charges made for the furnishing of
lodging at hotels, motels, and similar establishments (including bed and breakfasts and RV parks)
for a continuous period of less than one month. The tax is taken as a credit against the 6.5%
state sales tax, so that the total tax that a patron pays in retail sales tax and hotel/motel tax
combined is equal to the retail sales tax in the jurisdiction. The revenues generated by this tax
may be used solely for paying for tourism promotion and for the acquisition and/or operation of
tourism-related facilities. This tax is estimated to generate $580,000 in 2018.
Solid Waste Fund #106
Under the City's contract for solid waste transfer, transport and disposal services with Sunshine
Recyclers, inc_, Sunshine pays an annual contract administrative fee of$125,000 to the City. Also,
under the City's contract for solid waste collection services with Waste Management of
Washington, Inc_, Waste Management pays an administrative fee of 1% of gross receipts_ These
fees are used by the City to offset contract administrative costs and solid waste management
within the City, including solid waste public educational efforts.
PEG Fund #107
Under the City's cable franchise, the franchise grantee remits to the City in a capital contribution
in support of Public Education Government (PEG) capital requirements an amount equal to$0.35
per subscriber per month to be paid to the City on a quarterly basis for the life of the franchise.
Capital contributions collected under this agreement are allocated to PEG capital uses
exclusively. PEG capital uses include, in part, the set-up of equipment in the City Council
Chambers that allows Spokane Valley to broadcast Council meetings both live and through
subsequent reviews via digital recordings available on the City's website.
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LTGO Debt Service Fund #204
This fund is used to account for the accumulation of resources for, and the payment of limited tax
general obligation (LTGO) bonds also referred to as councilmanic or non-voted bonds. When
LTO bonds are issued the City irrevocably pledges the full faith, credit and resources necessary
to make timely payments of principal and interest, within constitutional and statutory limitations
pertaining to non-voted general obligations.
In 2003 the City issued $9,480,000 in limited tax general obligation (LTGO) bonds the proceeds
of which were used to finance both the construction of CenterPlace and road and street
improvements surrounding the facility_ In 2014 the City refunded the LTGO bonds in order to take
advantage of lower interest rates which resulted in a reduction in subsequent annual bond
repayment (much like refinancing a home mortgage). At the completion of the bond refunding
there remained $7,035,000 oaf LTGO bonds. Of this total:
+ $5,650,000 remained on the original debt used towards the construction of CenterPlace_
These bonds will be paid off in annual installments over the 20-year period ending December
1, 2033. Annual debt service payments on these bonds are provided by the Spokane Public
Facilities District. At January 1, 2018, the outstanding balance on this portion of the bond
issue will be $4,875,000.
• $1,385,000 remained on the original debt used towards the road and street improvements_
These bonds will be paid off in annual installments over the 10-year period ending December
1, 2023. Annual debt service payments on these bonds are provided by equal distributions
from the 121 and 2"d quarter percent real estate excise tax. At January 1, 2018, the outstanding
balance on this portion of the bond issue will be $865,000.
In 2016 the City issued $7,275,000 in LTGO bonds, the proceeds of which were used to finance
the construction of a new City Hall building along with $5.3 million of City cash that has been set
aside for this purpose. These bonds will be paid off in annual installments over the 30-year period
ending December 1, 2045. Annual debt service payments on these bonds are provided by
transfers in from the General Fund_ At January 1, 2018, the outstanding balance on the bond
issue will be $7,050,000_
REET 1Capital Projects Fund #301
Under Washington State Law, RCW 82,46.010, the City is allowed to impose an excise tax on
each sale of real property at the rate of one-quarter of one percent of the selling price. The
revenue generated is used for financing capital projects as specified in the capital facilities plan
under the Growth Management Act
REET 2 Capital Projects Fund #302
Under Washington State Law, RCW 82.46.01 0,the City is allowed to impose an additional excise
tax on each sale of real property at the rate of one-quarter of one percent of the selling price. The
revenue generated is used for financing public works capital projects as specified in the capital
facilities plan under the Growth Management Act.
Stormwater Management Fund #402
A stormwater fee is imposed upon every developed parcel within the City, which is an annual
charge of$21 for each single family unit and $21 per 3,160 square feet of impervious surface for
all other properties These charges are uniform for the same class of customers and service
facilities. These fees are estimated to generate $1,870,000 in 2018.
19
Aquifer Protection Area (APA) Fund #403
These are voter approved fees, the proceeds of which are applied to aquifer protection related
capital construction projects. Fees are collected by Spokane County and remitted to the City
twice each year_ These fees are estimated to generate $460,000 in 2018. Fees include:
• An annual fee of $15 per household for the withdrawal of water from properties within the
APA.
▪ An annual fee of$15 per household for on-site sewage disposal by properties within the APA.
• For commercial properties an annual fee ranging from $15 to $960 depending upon water
meter size.
Interfund Transfers
Many funds receive a portion of their revenues from other funds in the form of an interfund
tranf4~r, These transfers typically represent payments for either services rendered by one fund
for another or a concentration of revenues for a specific project or purpose, The following
interfund transfers are planned for 2018:
Out:
001 _5_ 101 I 105 I 106 I 301 I 302 I 312 I 319 1 44S.2 Tota',In
001 t 0 39,700 30.000 40.425 0 0 0 0 13,400 123,525
204 390,350 0 0 0 82,000 62,000 0 41 0 563,350
305 47 0 0 0 1,048,802 1,063,544 115,000 0 4 2.167,996
303 560.000 0 0 0 0 0 324,100 0 1] 804,100
ln_
311 952,700 67.342 0 0 605,329 655,329 0 0 0 2,400,700
-912 1.000,1300 C 0 0 0 0 0 74,963 0 1,074,956
501 36.540 6 0 0 0 0 0 0 0 3+3,000
50.E 370,000 0 0 0 0 0 0 0 0 370,000
7,620,031 TOta11r
Tivil Out I 3,328,650 107,042 30,000 40,425 1,816,161 1,770,673 439,100 74,960 13 400 7,620,631 Total out
0
#001 -General Fund is budgeted to transfer out $3.328.650 including;
• $399,350 to Fund #204 - LTGO Debt Service Fund for bond payments on the 2016 LTGO
Bonds for the City Hall construction,
• $560,000 to Fund #309 - Park Capital Projects Fund for park related projects, including
$200,000 for phase 1 of creating an outdoor venue at CenterPlace and $200,000 for a
pathway and lighting at Browns Park.
• $962,700 to Fund#311 -Pavement Preservation Fund for pavement preservation projects,
• $1,000,000 to Fund #312- Capital Reserve Fund for various future capital projects,
• $36,600 to Fund #501 - Equipment Rental and Replacement Fund to fund a CenterPlace
kitchen equipment replacement reserve.
▪ $370,000 to Fund#502- Risk Management Fund for the 2018 property and liability insurance
premium.
#101 - Street Fund is budgeted to transfer out '107.042 includin•
• $39,700 to Fund #001 -General Fund to cover administrative costs.
• $67,342 to Fund #311 - Pavement Preservation Fund for pavement preservation projects.
#105 - Hotel f Motel Tax Fund is budgeted to transfer $30,000 to Fund #001 -General Fund for
the purpose of financing advertising at CenterPlace.
20
# 106 — Solid Waste Fund is budgeted to transfer 540,425 to Fund #001 under a 5-year plan to
reimburse the General Fund for expenditures made during 2013 and 2014 for the solid waste
program.
#301 -- REET 1 Capital Projects Fund is budgeted to transfer out $1,816.151 including:
• $82,000 to Fund #204— LTGO Debt Service Fund to pay a portion of the annual payment on
the 2014 LTG{ bonds.
• $1048,852 to Fund #303 -- Street Capital Projects Fund that will be applied towards grant
matches for street construction projects.
IP $685,329 to Fund#311 — Pavement Preservation Fund for pavement preservation projects.
#302 — REET 2 Capital Pruiects Fund is budgeted to transfer out $1,770,873 including_
• $82,000 to Fund #204 — LTGO Debt Service Fund to pay a portion of the annual payment on
the 2014 LTGO bonds.
• $1,003544 to Fund #303 — Street Capital Projects Fund that will be applied towards grant
matches for street construction projects.
• $685,329 to Fund #311 — Pavement Preservation Fund for pavement preservation projects.
#312 —Capital Reserve Fund is budgeted to transfer out $439,100 including;
• $115,000 to Fund#303—Street Capital Projects Fund that will be applied towards City funded
street construction projects.
• $324,050 to Fund#309—Parks Capital Projects Fund that will be applied towards the Sullivan
to Corbin and Evergreen to Sullivan segments of the Appleway Trail.
#313 — City Hall Construction Fund is budgeted to transfer $74„960 to Fund #312 — Capital
Reserve Fund representing accumulated interest earnings on City funds that were not used on
construction of the new City Hall building. Proceeds from the 2016 LTGO Bonds and accumulated
interest on those proceeds were used prior to using City funds for construction.
#402 Stormwater Fund is budgeted to transfer $13,400 to Fund #001 —General Fund to cover
administrative costs.
SIGNIFICANT ASSUMPTIONS IN THE 2018 BUDGET
Budget Summary for All Funds
• Based upon funding levels anticipated in the 2018 budget, City staff will strive to maintain
adequate levels of service_
• Appropriations for all City Funds will total 577.4 million including $21.5 million in capital
expenditures, comprised in-part of:
o $11.2 million in Fund #303 Street Capital Projects_
o 2.4 million in Fund #309 Park Capital Projects.
o $4.0 million in Fund #311 Pavement Preservation projects.
o $2.9 million in Fund #314 Railroad Grade Separation Projects.
O $400,000 in Fund#402 Storrnwater Management projects_
o $400,000 in Fund#403 Aquifer Protection Area projects_
• To partially offset the $21.5 million in capita! costs, we anticipate $15.2 million in grant
revenues which results in 70.41% of capital expenditures being covered with State and
Federal money.
• Budgets will be adopted across 24 separate funds.
21
• The full time equivalent of employee (FTE) count will be 89.25 employees compared to 88.4
in the prior year as a result the reduction of 0.65 with the City's reorganization in April 2017,
an increase of 0.50 for the addition of a part-time attorney position, and an increase of 1 due
to one limited term position being converted to regular full time in the Capital Projects Fund
#303.
o See the City Manager's budget message for further details on FTE count for the City.
• The 2018 Budget reflects the fourth consecutive year the City will set aside City monies in
an amount equivalent to 6% of General Fund recurring expenditures for pavement
preservation in Fund #311 — Pavement Preservation. This 6% equals $2,400,700.
• Positions and salary ranges are based on the City's compensation and classification plan_
• Payroll tax and benefit amounts are based on staff benefit plans,
• Contract costs for public safety, park maintenance, aquatics and street maintenance are
based on estimates by City staff.
• The City is setting money aside in Fund #501 — Equipment Rental and Replacement for the
eventual replacement of its vehicles as well as a reserve to replace equipment in the kitchen
at CenterPlace.
2018 General Fund Revenues
• Total recurring 2018 revenues are estimated at$43,007,600 as compared to 841,462,500 in
2017. This is an increase of$1,545,100 or 3.73%.
a The two largest sources of revenue continue to be Sales Tax and Property Tax which are
collectively estimated to account for 82.27% of 2018 General Fund recurring revenues.
• The 2018 general sales tax estimate (excluding criminal justice and public safety sales
taxes) is reflective of 2017 receipts to date and are currently estimated at $20.9 million
which reflects an increase of $1,029,800 or 5.19% over the 2017 estimate.
• The Property Tax levy does not include the potential annual increase allowed by Initiative
#747 which was approved by the voters in November 2001 and the subsequent action by
theState Legislature in November 2007.
• The 2018 levy is estimated at $11,796,100.
o The levy assumes we start with the 2017 levy of $11,646,122, forgo the potential annual
increase allowed by State law, and finally add taxes related to new construction which
we estimate to be $150,000,
• Franchise fees and business registrations are primarily based on projected receipts in 2017.
• State shared revenues are based upon a combination of historical collections including 2017
collections through July, and per capita distribution figures reported by the Municipal
Research and Services Center_
a Fines and forfeitures are estimated by Spokane Valley and based on historical collections.
• Building permit and land use fees are estimated by Spokane Valley and based on historic •
collections_
2018 General Fund Expenditures
• Total 2018 recurring expenditures are budgeted at $40,891,379 as compared to
S40,163,702 in 2017, This is an increase of$727,677 or 1.81%.
• The City commitment of 6% of recurring General Fund expenditures to pavement
preservation equals $2,400,700 and is computed by multiplying total recurring expenditures
prior to adding the pavement preservation element ($2,400,700 l $40,891,379 = 6%)_ The
$2,400,700 that is transferred to Pavement Preservation Fund #311 is comprised of the
following:
o $962,700 from General Fund#001
o $67,842 from Street Fund #101
22
o $685,329 from FEET 1 Capital Projects Fund #301
o $685,329 from FEET 2 Capital Projects Fund #302
• 2018 Nonrecurring expenditures total $1,734,509 and include:
o $115,000 for Information Technology expenditures including!
- $60,000 for upgrades to networking equipment that is reaching storage capacity
- $50,000 for upgrades to the audio/visual equipment in the Auditorium at CenterPlace
• $5,000 for capital software licenses
o $4,809 for furniture fora part-time attorney
o $100,000 for a full facility generator at the police precinct
o $11,700 for 0-Alert software to handle citizen requests and concerns
o $50,000 for replacement of flooring in the Great Room and Dining Room at CenterPlace
o $3,000 to reseal two of the bathroom floors at CenterPlace
o $200,000 transfer out to the Parks Capital Projects Fund #309 to complete the first phase
of upgrades at CenterPlace to create an outdoor venue for events
o $200,000 transfer out to the Parks Capital Projects Fund#309 to add a perimeter pathway
and lighting to Browns Park
o $1;000,000 transfer out to the Capital Reserve Fund #312 for miscellaneous future capital
projects
o $50,000 for retail recruitment services
General Fund Revenues Over (Under) Expenditures and Fund Balance
• 2018 recurring revenues are anticipated to exceed recurring expenditures by$2,116,221.
• Total 2018 revenues are anticipated to exceed total expenditures by $422,137.
• The total unrestricted General Fund ending fund balance is anticipated to be $25,652,053 at
the end of 2018 which is 62.73% of total recurring expenditures of$40,891,379. Our goal is
to maintain an ending fund balance of at least 50.0%.
Hiuhlights of Other Funds
Revenues
• Motor vehicle fuel tax(MVFT) revenue that is collected by the State and remitted to the City
is estimated to be $2,061,100 according, to per capita estimates provided by the Municipal
Research and Services Center. Of this amount, $2,052,400 will be credited to the Street
O&M Fund and 0A2% or $8,700 to the Paths and Trails Fund.
• Telephone taxes that are remitted to the City and support Street Fund operations and
maintenance are anticipated at$1,900,000.
• Real estate excise tax (BEET) revenue is computed by the City and is primarily used to
match grant funded street projects as well as pay a portion of the annual payment on the
2014 general obligation bonds. In 2018 we estimate these revenues to be$800000 per
each ' % fora total of$1,600,000.
• Hotel/Motel tax revenues are computed by the City and are dedicated to the promotion of
visitors and tourism_ In 2018 we estimate the tax will generate $957,000, which includes
$580,000 in Fund #105 Hotel f Motel Tax Fund from the 2%tax and $377,000 in Fund #104
Hotel / Motel Tax—Tourism Facilities Fund from the 1,3% tax that was effective as of July 1,
2015.
• The Stormwater Management Fee is based on an equivalent residential unit (ERU) that is
equal to 3,160 square feet of impervious surface that is billed at a rate of$21 per single
family residence and S21 per ERU for commercial properties (an ERU for a commercial
property is computed as total square feet of impervious surface divided by 3,160). In 2018
we estimate this will fee will generate $1,870,000_
• The Aquifer Protection Area Fund is expected to generate $460,000 in fees that are
collected on the City's behalf by Spokane County and remitted in two installments during the
year.
• Grant revenues that will be applied to a variety of construction projects are estimated at
$15,169,803 in 2018. Hy fund we anticipate grant revenues as follows:
o Fund #303—Street Capital Projects - $8,919,182
O Fund #309 Parks Capita] Projects- $1,693,200
o Fund #311 — Pavement Preservation - $2,572,500
O Fund #314 — Railroad Grade Separation Projects Fund - $1,919,921
o Fund #402 — Stormwater Fund - $65,000
Expenditures
• Fund #101 — Street Fund appropriations include:
o a $67,342 transfer to Pavement Preservation Fund #311 for pavement preservation
projects
$15,000 for battery backups for intersections
• Fund #301 — REET 1 Capital Projects Fund includes a $1,816,181 appropriation to cover:
• a $82,000 transfer to LTGO Bond Debt Service Fund #204 to pay one-half of the City's
annual repayment of the 2014 LTGO Bonds.
e a $1,048,652 transfer to Street Capital Projects Fund #303 to partially offset the cost of
street construction / reconstruction projects.
O a $685,329 transfer to Pavement Preservation Fund#311 for pavement preservation
projects
• Fund#302-- REET 2 Capital Proiects Fund includes a $1,770,873 appropriation to cover:
• a $82,000 transfer to LTO Bond Debt Service Fund #204 to pay one-half of the City's
annual repayment of the 2014 LTGO Bonds_
o a $1,003,544 transfer to Street Capital Projects Fund #303 to partially offset the cost of
street construction / reconstruction projects_
o a $686,329 transfer to Pavement Preservation Fund #311 for pavement preservation
projects
• Fund #303—Street Capital Projects Fund includes an appropriation of$11,151,790 for a
variety of street construction projects. Included in the projects are the Mission Ave.
improvements project for which we are appropriating 53,625,716 in 2016 and the PCC
intersection at Broadway and Argonne/Mullen for which we are appropriating $2,250,000 in
2018_
• Fund #309 — Parks Capital Projects includes a $2,441,300 appropriation to cover a variety
of City park improvements that will be financed through a combination of a $560,000
transfer from the General Fund #001, a $324,100 transfer in from the Capital Reserve Fund
#312, and $1,693,200 in grant proceeds.
• Fund #3t 1 —Pavement Preservation includes $4,000,000 of pavement preservation projects
that will be financed through transfers from other City funds as outlined above under the
heading of General Fund Recurring Expenditures.
24
• Fund#312 —Capital Reserve includes $115,000 in transfers to Fund #303—Street Capital
Projects that will be applied towards the removal and reconstruction of Euclid Ave. from
Flora to Barker in the amount of$5,000 and towards the installation of bus stops and
crosswalks on Indiana Avenue in the amount of$110,000. It also includes $324,100 in
transfers to Fund #309— Parks Capital Projects that will be applied toward the Sullivan to
Corbin and Evergreen to Sullivan segments of the Appleway Trail.
• Fund #314— Railroad Grade Separation Projects includes appropriations in the amount of
$2,919,921 which consists of 41,919:921 towards the design of the Barker Road Grade
Separation project and S1 ,000,000 towards the design of the Fines Road. Grade Separation
project.
• Fund #402 — Stormwater Fund includes $525,000 for nonrecurring expenditures including:
0 $4500300 for various capital projects
0 $75,000 for the studies related to the City's Stormwater permit and the watershed
• Fund #403 —Aquifer Protection Area Fund includes a $400,000 appropriation to various
capital projects.
2b
. .
SCITY OF
p ..
0k ane
va 1 lei E.
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23
CITY OP SPOKANE VALLEY, WA
2018 Budget Summary
Estiinaled EStimRted
Hetjlnnln{J Ending '
Furst{ Fund Total Fund
Annual Appropriation Funds No. Balanua Revenues Sources AFproprtatlarIs Balance
General Fund 091 25,229,916 43,043,025 336,277,941 42.625,383 25,527,053
Shea!Fund 101 B32,425 4,17/2,200 5,054,628 4,602,221 432,337
Paths&Trails Fund 103 45,984 3700 54,694 0 54,13$4
HotelVMotal Tax-Tourism Facilities Fund 104 1,128,232 379,540 1,576,732 0 1.576,732
Hotel+Motel Tax Fund 105 166,290 581,000 747.290 602.000 145,290
Solid Wasle 106 79,122 225,000 304.122 225,000 79,122
PEG Fund 107 57,941 79,000 135,841 71.200 65,641
Centerpiece Operating Roscrare Fund 120 300,000 0 300,000 0 3[10,000
Service LSI Stabifizatian Fund 121 5,505,326 0 5,505,325 0 5,505,325
Winter Weather Reserve Fund 122 501,435 3,500 504,935 500,000 4,0315
LTGO I3e d debt SerQtce Fund 204 78,333 977,400 1,055,733 977,400 76,333
REET 1 Capital Projects FLAW 301 1,497,101 807,500 2,3434,601 1,815,181 4113,424)
REET 2 Capital Projects Fund 302 1,365,041 808,000 2,173,041 1,770,873 402,168
Street Capilal Prnjacts 303 75.566 11,151,790 11,227,356 11,151,790 75,555
Park Capital Projects Fund 309 144,714 2,577.300 2,722,014 2,441,:100 280,714
Civic Facilities Capital Nrolecls Fund 310 842,159 5,900 848,059 a 848,099
Pavement Preservation.Fund 311 2,585,864 4,973,2,00 7,559,064 4.058,600 3,500,464
Capital Reserve Fund 312 4,033,559 1,0+00,980 5.124,519 430,1031 4,586,419
City Hall Construction Fund 313 74,960 0 74,960 '34.960 0
Railroad Grade Sel aration Projects Fund 314 1,050,000 1,919,921 2,969.921 2,919,921 50,000
45.693,870 72,807,896 113,501.766 74,276.504 44,200,262
EstimatedEstimated
Beginning Ending
Fund working Total Working 1
,Working Capital.Funds No. Capital Revenues Sources Appropriations_ Capital
Stnrrrmwatel Management Fund 402 1,369,944 1,942.500 3,312,444 2:209,08E1 1,013,355
Aquifer Protection Area Fund 403 880.725 490,130D 1,340,725 400,000 940,725
Equipment Rental&Replacement Fund 501 1,683,1134 182.529 1,270,709 20,000 1,250,709
Risk Management Funis 502 233,687 370,000 603,687 370,000 233,687
3,572,536 2`55,029 5,527,585 3,099.089 3,438,476
Total oh all I-unds 49,266,406 75,762,925 125,029,331 77,3654593 47.638,738
27
CITY OF SPOKANE VALLEY,WA 1111412017
2018 Budget
2017 241B _ Diffarence Botxreon
As As Proposed 2017 and 2018
Ado ted Amoadnin.nt Amended Budget 1; I %
Ito01 -GENERAL FUND
[RECO/RR 1NG AC]IVi I Y 7
Revenues
Property Tax 11,314,500 0 11,614,500 11.796,100 181,600 1.56%
S ales Tax 19,862,100 0 19,852,100 20.851,900 1,029,800 5.19%
Sales Tax-Public Safety 919,000 0 919,000 957,800 45.800 5.31%
Sales Tax•Criminal Justice 1,069,000 0 1,669,000 1,733,000 59,000 4.13%
Gambling 1'ax and Leasehold Excise Tax 341,500 0 341.°°x00 381,000 39,500 11.57%
Franchise Fees/Business Registration 1,200,000 0 1,2000,000 1,210,000 10,000 0-83%
State Shared Rnues 2,104,640 0 2,104.500 2,109,900 5,005 0.24%
Fires and Forfeitures/Public Safely 1,351,000 0 1,351,000 1,319,900 (41,1013) (3.02%)
Community end Public Warks 0 0 4 1,884,100 1,684,100 4-00%
Community Development 1,449,340 0 1,449,300 4 (1,449,300) (100.00%)
Recreation Program Revenues 640,900 0 640,900 633,300 (7,600) (1.19%)
Miscellaneous Deparlrnent Revere a 94,000 0 94,000• 1,000 (93,000) (99.94%)
Miscellaneous&Investment Interest 133,500 0 133,500 201,300 68,300 51-16%
Transfers In-4101 fairest adSmi 39,700 0 39,700 39,700 0 0.00%
Transfers in-#145(Wm tax-CP edwea4a*p) 30,000 0 30,400 30,000 0 0.00%
Transfers in,.#402(slarra adrmi'l) 13,400 0 13,400 13,400 0 0.00%
Total RecurringRevonuOs 41,462.500 - 0 41,+162,500 43,007,600 1,545,100 3.73%
Expenditures
City Council 542,872 0 +542,872 548,494 5,622 1.04%
City 9.lanagar 724,435 0 724,435 556.245 231,810 32.00%
City Attorney 509,694 6,300 515,994 594,752 78.758 15.26%
P ublic Safely 24,950,372 0 24,950.372 25,454,251 513,879 2-06%
Deputy Cily Manager 750,277 2,000 752,277 450,663 (301,614) (40.49%)
Finance!IT 1,282,460 0 1,252.400 1,339,064 56,604 4.41%
Human kcsourc s 262,417 0 252,417 2.75,337 12,970 4-94%
Pubic Warks 961,932 (60,300) 921,632 0 (921,6321 (100.00%)
City Hal Operations and Maintenance 303,918 0 303,913 3013,043 2,125 0.70%
Community&Public Works-Engineering 0 0 0 1,572,947 1,572,947 0.00%
Community&PikiIic Works-Ecencinic Develoj 0 0 0 910,642 970,642 0.00%
Community&Public Works-Building&Plannin 0 0 0 2,265,677 2,265,5T( 0.00%
Community&Economic Dv+lpmnk Admin 232,902 (54,500) 228,452 1) (228,462) (1030-00%)
Community&E:rmomic tLalprnnt-Eccn Dev 653.632 9,200 692,832 0 (692,832) (100-00%)
Community&Fcanamic DvIprnnl-Dev 5'ic 1,418.984 14,400 1,433,384 0 (1,433.384) (101100%)
Community&Economic Dvllpmnt-F4ulding 1,390,834 90,900 1,451,734 0 (1,431,734) (101100%)
Parks&Rec-Administrallan 286,954 7,840 2943,764 301,183 4,319 1.46%
Parks&Rec-M€rintenanoe 051,350 0 861,3650 893,700 32.350 3.76%
P arks&Rec-Recreation 235,995 10,31)0 245,295 260,574 14,279 5.80%
Parks&Rau-Aquatics 457,350 40,000 497,350 492.900 (4,450) (0.69%)
Parks&Rec-Senior Center 95,916 0 95,910 93,229 2,313 2.41%
P arks&kec-OenterPlace 3511,453 10,500 901.958 910,468 3,510 0-94%
General Government 1,240,850 0 1,240,1850 1,261,610 20,750 1-67'%
Transfers out-#244 4.2.078 LrGO defarsandcse) 397,350 33,280 430,630 399,354 (31,280) (7,26%(
Transfers out-4309(park 4,-u„7w iimJecfs) 160,000 0 160,000 160,000 0 4-0096
Transfers out-4311{laevame4preservation) 953,200 0 953,200 962,700 9,500 1-006
Transfers era[-4501 i r enre+#'1a a karcl ea reserve) 36,600 0 35,605 36,600 0 0.00%
Transfers out-#502 fursurdr,ecprerrrrWrrrk 350,000 0 350,000 370,000 20,000 5.7196
Total Reaming Fxpendilures 40,063,822 109,680 40,163,702 40,1191,379 727,677 1,51%
Rectirring Revenues Over(Linder)
Recurring Fxpenditures 1,408,578 (109,8.80) - 1 208 793 2,116,221
20
CITY OF SPOKANE VALLEY,WA r.i.J'1412017
2018 Budget
2017 20191 Difference 9atvisen
,q4 Ac Proposed 2017 and 2016
Adopted Amendment Amended 134rdget $ 1----%
I11001 -GENERAL FUND-continued
INON RECURRINGN I1VITY I
Revenues
Grant Proceeds.Dept of C vmmerca 0 114,200 114,200 0 (114,200) (100.00%)
Transfers in-#106 {sold waste refaaitinerig 40,425 0 40,425 40,425 0 0-00%
Transfers in-#310(Tease IP 8XCBS5 of doral service, 490,800 8,000 498,500 0 (498,500) (100.00%)
'transfers in,,#501 (nerwrirtang&gen(pn ) 77,000 77,000 0 (77,000) (100.00%)
Miscelane[xus(dcreatioo) 0 35.000 35,006 0 (35,000) (109.09%)
Total Nonrecurring Revenues 530,925 234 200 765,125 40,425 (724,700) (94.77%)
E7itlditures
General Government-IT cs final raplacvnerits 100,0430 77,000 177,C'OC' 11 0,000 (2 000) (35-03%)
City Attorney Birt-three attorney rurm ure) 0 0 0 4,809 4,809 0.00%
Pub iic Safety(rtfi'faailty grmcvatur) 0 0 0 100,000 100,000 0.0096
Deputy City Manager(0-Alert software) 0 0 0 11,70'0 11,709 0,40%
Parks&Rec p ioorirJg In Great meart 8 Dining Roar. 0 0 0 50,000 50,00[} 0-00%
Parks&Ree(CP reseal Ws rosfroura goers) 0 0 0 3,060 3,000 0.00%
Transfers out-KIN(Cf'curator venue Phase t) 0 0 0 700,060 200,000 0.00%
Transfers out-#4309(Browats Pam rrgerting l path) 0 0 0 200.000 200,000 0-00°x6
Transfers out-#312(noise capital pruiaCtsa 0 0 0 1,000,909 1.000.000 4-00%
Economic Development(rata recrcntmant) 50.000 0 50,000 50,000 0 0.00%
City Nall lease payment(2 T711nrryea# 513,100 0 513,100 0 (513,100) (100-G0%)
B30110760 Development(NE irrdustrtat PAO) 0 114.200 114,200 0 (114,200) (100-0096)
Parks&Rec(ma.srain ploy d gutter Kos rryrafra) 12,004 9 12,000 a (12.000) (100-00%)
Parks&Rec(rrphrce ere84 noncan eudlm+brsuaar) 345,000 0 3+95,000 0 (345,000) (101100%)
Parks&Rae(replace carpet ar Ctliteri'tmme) 24,750 0 74,750 0 (24,750) (10/00%)
Packs&Rec..(sxaruns t'ar*water hookup) 0 10,000 10,000 0 (10,0010) (100.00%)
Parks&Rec(&rcmrea Parx eaecurkei hookup) 0 20,000 20,000 0 (20,000} (100.00%)
Parks&Roc:(henctaes,arrado structures,etc) 0 35,000 3,5.000 0 (35,000) (100.00%)
Police Department-CAD f RMS 145.000 0 145.000 0 (145,000) (1100.00%)
Tra:isfcrs out-#122(reprealan reserve) 0 258,000 256,0(X) 0 (258,090) (100.00%)
Transfers out-#312(75 fund tor 50%) 0 3,003,929 3,003,979 0 (3.003,929) (100.09%)
Transfers out-i114(agnea underpass design) 1,200,0097 0 1,200,000 0 (1,200,000) (100.00%)
Total Nonrecurring Expenditurs 2,389,850 3,516,124 t907,979 1.734,509 0,173(470) (71164%)
Nonrecurring Revenues Ower(Under)
Nonrecurrirkg Expenditure (1,958,92.0) _(3,283,929) (5.142,854) (1,694,054)
Excess(Deficit)of'Total Revenues
Over(Uncles)Total Expenditures (450,247) (3,303,809) (33441)55) I _422137
Beginning unrestrirlaad fund balance 791,073 9L 72 29,0733,0772 25,220,910
Ending unrestricted fund balance ,523,'/25 25,225.016 25,652 05:a
,
Feiner ba anCe e s as percent❑f recurring expendtures 74.48 62,132% [ 62.73%
General'ftrrtd Summary -I
Tot-aitive.OLICS 41,693,425 234,200 42,227,625 43,048,425
Tot6dexpenditures 42,443,672 3,628,009 40,!177,6B) 42,625,885
Excess(Defaiw7) 7.4#61RevenuCs
Oar'(Under)Total Expenditure (450247) (9,303 (3x844,Ob6) 422,1.37
BegirminyUWEisrrlrtadriffidbatorice 29,073,972 29,073,972 25,229,916
Ending unrestrir:(ad fund balance 28,4324725 25229,946 25.6552..053
29
CITY OF SPOKANE VALLEY,YVA I 11/14:2017
2018 Budget
2017 2018 Difference Between
As I As Proposed 2017 and 201/3Atlaptcd Amendment Amended Budget $ I %
SPECIAL REVENUE FUNDS
73101 -STREET FUND
RF.CURRING ACTIVt1 Y I
Revenue
Utility Tax 2,2013,003 (200,000) 2,000,000 1,900,000 (1010,000) (5.001%)
Meta Vehicle Fuel(Gas)Tax 2,040,300 0 2,040,300 2,052,400 12,100 0-5936
Mulfimodel Transportation Revenue 913,868 0 98,866 133,800 34,932 35.33%
Right-of-Way Maintenance Fee 50,000 0 50,000 70,000 20,000 40-04%
Investment Interest 4,000 0 4,000 6,000 2,000 51100%
Miscellaneous 10.000 0 10,0013 10,000 0 0.00%
Tolal Recurring Revenues 4,403,169 (200,000) 4,203,166 4.172,200 {30,9E81_ (0-74%)
Expenditures
Wages:Rere4lts f Fayrel Taxes 746,812 8.000 754,872 771,019 10,147 2.14%
Supplies 105,000 0 106,000 112,500 7,500 7.14%
Servicas&Ch3res 2,164,151 0 2,168,151 2,141,751 (26,400) (1.22%}
Snow Operations 46E1,000 0 468,000 504,900 30,8170 7.86%
Intergovernmental Payments 795,000 0 795,000 851.000 56,000 7.04%
Vehicle rental s-11501 (non-plowvehicfe rcurti 23,250 0 23,250 21,250 (2,000) (6.60%)
Vehicle rentals-41501 Wow replace) 77,329 0 77,929 77,9200 0 0.00%
Transfers out-#001 39,700 0 39,700 39,700 0 0.00%
Transtersnut-#311 (pauanrerrfpreservation) 67,342 0 57,342 07,342 0 0.00%
Signal Detection Replan, ment Program 40,000 0 40.000 0 (40,000) (100.00%)
Traifie Signal Replacement Program 2130,000 (200,000) 0 0 0 0-00%
Intel Reulrring Expenditures 4,731,744 (192,000) 4530,244 4,587,291 48,047 1.06%
Recurring Revenues Over(Under)
RecurringExpencttlres (328,070) (8,000) (336,076) (415,091)
!NONRECURRING ACTIVITY I
Revonucs
Miscellany uus 0 0 0 0 0 0.00%
Total Nonrecurring Revenue's 0 0 0 0 00.00%
Expenditures
Durable striping at Trent&Argonne 75.000 0 75,000 0 (75,000) (100.00%)
Spare traffic signal esluipment 30,000 0 30,000 D (30,000) (100-0036)
Battery backups for intersections 15,000 0 15,000 15,000 0 0.00%
Tole!Nonrecurring Expenditures 120,000 0 120,000 15.000 (105,000} (€57-5090
140nrecuirinq Revenues Over(Under)
Nonrecurring Expenditures (120,000) 01 (120,0(10) (15,000)
Exr.Pss(Deficit)crI Total Revenues
Over(Under)Thiel Expenditures (448,0/66) (8,000) (456,070) (130,091)
Beginning fund balance 1.318,504 1.318.504 867,476
Ending fundi thalanc 670,428 862,428 432,337
Street Fuad Summary
Toter revanucas 4,403,159 (230,000) 4,203,169 4,172,2370
Totalexperid17uraa 4.651,244 {192,0140) 400244 4r5172,291
excess(Deficit)of Total✓avenues
Over f ntior)'Iota;Expenrtlimes (448,075)• (8,000) (456;0711} (430,091)
Beginning wir lrirf&d find bala -ra 1,318,504 -11 331 862,4228
Ending urarest:iv vd furrid balance 7170,428 86,9'..,_4 28432,337
_
A
30
CITY OF SPOKANE VALLEY,WA 1111+112017
2018 Budget
2017 2018 Difference Between
AS As Proposed 2017 and 2018
Adopted Amendrriu+iit Anleild9d Rudgct S I 94
[SPECIAL REVENUE FUNDS-continued I
#103-PATI-PS&TRAILS FUND
RovoilulOS
Motor VehicleI-uel(Gas)Tax 8,500 0 8,B00 8,700 1C0 1-16%
Investment Interest 0 0 0 0 0 0.00%
Total revenues 8,000 0 8.800 8,700 105 1.111%
ExperYditures
CapitalOutfeyr 0 0 0 0 0 0.00%
Total expenditure 0 0 0 0 0 0.00%
Revenuos over(under)expenditures 8,600 U,6(YJ 8,700
Beginning fund balance 37.364 37.3M 45,984
Endingfund tolanoe • 45,984 � &1
a 54,E
#104-HOTEL I MOTEL TAX-TOURISM FACILITIES FUND
Revenues
HotelIMotel Tax 377,000 0 377,000 377,000 0 0.00%
Invesirni it Interest 0 0 0 1.600 1,500 0.00%
Transfers in-#105 0 250,000 750,004 0 (250,000) (101100%)
Total revenues 377,000 250,000 627,000 378.500 (248,500) (319.133%)
Expenditures
CepttelOutley 0 0 0 0 0 0.00%
Total expenditures I} 0 0 0 0 0.00%
Revenues eves(under)expenditures 377,00(1 1127,000 378,500
Reg-ming fund balance 571,232 571,232 1,195,232
Endginfund balar r, 048,232 1,198,2332 1,570,732
p105-HOTEL i MOTEL TAX FUND
Revenues
I lotet{Motel Tax 550,000 0 5580.000 580,000 0 0_00F
Investment Interest 500 0 500 1,000 500 100,00%
Total revenues 500,500 0 580,500 6181,000 500 0.09%
Expenditures
Transfers out-11001 30,000 0 30,000 30,000 0 0.00%
Transfers out-#104 0 250,000 254,000 a (250,000) (100.00%)
Tourism Promotion 001,000 (250,000) 354,000 572,000 218,000 01.58%
Talal expimdlturos 634,000 0 634,0011 502.000 (32,000) {5.05%)
Revenues over(under)expenditures (53.500) (53,500) (21,000)
doglnnln0 fund balance 219 219,790 166.790
Eruiiing fund balance 166,2110 1136,290 145,290
#106-SOLId WASTE FUND
Revenues
Sunshine administrative fee 175,000 0 125,000 225,000 100,000 110.00%
Grant Proceeds 26,800 0 26,800 0 (26,800) (100,00%)
Total revenues 151,1300 0 151,800 325,000 73,2(1(1 48.22%
Expenditure
FdtiGation&Contract Administration 111,315 0 111 375 1E4,575 73,200 55.7796
Transfers out.#001 40,-125 0 4C 425 40,125 0 11.0096
Total experrrLtures 151,500 0 151,603 225,000 73,704 413.22%
Revenues aver(under)expenditures 0 0 0
Beginning fund balance 79,122 79,122 75,122
Ending fund balancer_ 70 122 79,12271,122 79,122
31
CITY OF SPOKANE VALLEY,%NA 1111412017
201E Budget
201? 2019 Difference Between
As As Proposed 2017 and 2016
Adopted Amendment Amended Budget 'At,
SPECIAL REVENUE FUNDS-continued 1
0107-PEG FUND
Revenues
CumeastPEG contribution 50,900 0 80,000 70,000 (1.000) (1.2 )
Inve_alrnent Interest 0 0 0 0 0 0.00%
Total revenues 8f,004 0 90,000 79,000 {1,000L (1-25%)
Expenditures
PEG Reimbursement-CMTV 0 0 0 40,200 40,200 0.00%
Capital Outlay 12,500 0 12,500 31.000 18,500 14800%
Now City Hall Council Chambers 250,000 0 754,000 0 (250,000) (100,00%)
Total expenditures 262500 0 262.500 71.200 (101,300) (72.68%)
Revenues over(under)expenditures (102.500) (182,504) 1,800
Beginning fund balance 240,341 240,341 57,841
Ending land balenCe 57,841 5t, 41 ��
#120-CENTER PLACE OPERATING RESERVE FUND
1 +enues
Investment Interest 0 4 0 0 0 0.00%
Miscellaneous 0 0 0 0 0 0.00%
Total revenues 0 0 0 0 , 0 0.00%
artenditurt
Operations 4 0 0 0 0 0.00%
Total experulituros 0 0 0 0 0 0-00%
Revenues over(under)expenditures 0 0 0
Beginning fund balance 300,000 300,001 300,000
EncRng fund balance 300,000300,0w 300,000
#121 -SERVICE LEVEL 8TABII,IZATIONESERVE FUND
Bprenues
investment Interest 21.000 0 21,000 0 (21,900) (100.00%)
Miscellaneous 0 0 0 0 0 0.00%
Tntetreute1UCS 21900 0 23,900 0 (21,900) (100-00%)
Expendill
Operations 0 0 0 0 0 0.00%
Total expendlturos 4 0 0 0 0 0.00%
Revenues over(under)expenditures 21,900 21,940 0
Begierrli%1 fund'balance 5,483,425 5,483.425 5,505,325
Ending fund bdlancc 5,505,325 5,505.325 5,500,325
4 r
#122-WINTER WEATHER RESERVE FUND
Revenues
Investment Interest 600 0 603 3,540 2,000 483.33%
Transfers in-#041 0 258,000 254,003 0 (256,000) (100-00%)
Subtotal revenues 603 258,000 250,600 3,500 (255.100) {96.65%.
Expejrditures
Street maintenance expenditures 500,000 0 500,000 500,000 0 0.0096
Total expenditures 500,000 0 500,000 500,000 0 0.00%
Revenues aver(under)ex enditures {400,400) (241.400)} (400,500)
Beginning fund halr,nae 242,635 242,5195 501.435
inding fund balance (256,565) 1,435 4.935
32
CITY OF SPOKANE VALLEY,WA 111142017 I
W1813udgel
2017 2018 DiffarenceEetweTri
A.S. As Propose 4.017 and 20)18
Adopted Amendment Amended Budget , t [ 9'v
[DEBT SERVICE FUNDS
#204-LTGO BOND DEBT SERVICE FUND
eve
Spokane Public Facilities District 379,750 0 379.750 414,050 34,300 9.03%
Trenslers In-4041 397,350 33,281] 430,690 393.350 (31,280) (7.26%)
Transfers in-#391 '19,426 24,035 103,513 G2,O03 (21,511) (20.7896
Transfers in-#302 79,+125 24,085 103.510 32,000 (21,514) (20.78%)
Total revenues 935,951 81,46(} 1,017,401 977,400 (40,001) (3.93%)
rweendittrrss
Debt Service Payments-CenterPle a 379,750 2,856 382,008 414,050 31,442 8.27%
Debt Service Payments-Roads 102,8(70 92 162,992 164,004 1,003 0.62%
2016 LTG°Bond Prirrr:lpal&Inkiest 397,350 167 397,517 399,350 1,833 1145%
Total expenditures 940.0011 3,117 943,117 977400 24,283 3.6490
Revenues aver(under)eApenditures (4,049) 14,284 0
Beginning]fund helence 4,049 4,045 78,333
Ending,fund balance 0 78,333L_ 78,333
33
CITY OF SPOKANE VALLEY,WA 1 'i 4?2'31Tl
2018 Budget
2017 2018 Difference Between
As As Proposed 2017 and 2018 .
�eiopted Amendment Amended BrrdI.et $ 1 %
CAPITAL PROJECTS FUNDS I
4301 -REET 1 CAPITAL PROJECTS FUND
Re':ariuLs
RFET 1-Taxes 800.000 206,000 1,000,000 800,000 (200,000) (20.00%)
Investment Interest 1,700 0 1,700 7,5130 5,800 341.18%
Total revenues 801,700 200,000 1,001,700 807500 {194,200) (19.39%)
Expend lures
Transfers out-#204 '79.426 24,085 103,511 82,000. (21,511) (20.78%)
Transfers out-#303 437,002 0 437,002 1,048,852 511,1350 140.01%
Transfers out-#311 (pavem raf prase rviilurI) 660,479 0 650,479 585,329 74,F150 175%
Transfers out-#314 Marker Grads Separation) 280,079 (230,079) 50,006 0 (60,000) (100,00%)
-Total ox enditures 1,458,983 (205,994) 1,250,992 1,816181 555,189 45.18%
Revenues over{Lnda!)c cpendItures (655,7.86) (249,292) (1.008,681)
Beginning fund balance 1,746,393 1 746 1,7107,101
Ending Fund balance 1,091,107 1.497,101 488,420
#302-REET 2 CAPITAL PROJECTS FUND
Revenues
BEET 2-Taxos 800,0100 200,000 1,000.000 800.000 (206,006) (20.00%)
lrtimsbnent Interest 1,700 0 1,700 8.000 6,300 370.50%
Total revenues 501,700 200,000 1,001,700 808,000 {193,700} (19.34%)
ExOenditutes
Transfers out-#204 79,425 24,05.5 103,510 82,000 (21,510) (20.78%)
Transfers out-W63 1,173,230 0 1,173,230 1,003,5,14 (169,686) (14.46%)
Transfers out-#311(paverremi servatran) 660,479 0 660,479 685,329 24,850 176%
Total expenditures 1,913,134 24,085 1,937,219 1,770,8'!3 (166,346) (8.50%)
Revenues over(under)expenrf$ures (1,111,454) {9315,519) {962,873}
SeginnI ng fund balance 2,300,500 2,360,560 1,365,041
Ending lured balance 1,189,120 1,365,041 402,168
34
CITY OF SPOKANE VALLEY,WA I 11/1412017
2018 Budget
2017 201E Difference Between
As As Proposed 2017 and 201e
Adapted Amendment Amended 5udget $ I %
CAPITAL PROJECTS FUNDS-continued
p303-STREI T CAPITA!.PROJECTS FUND
Revenues
Grant Proceeds 3,758,320 529,980 4,285,307 8,/119,182 4,632,882 108.09%
Developer 40,097 930,869 970,966 65,212 (905,754) (93.218%)
Transfers in-0.301 437.002 0 437,002 1,046,852 611,850 140.01%
Transfers in-#302 1,173,230 0 1,173,730 1,403,544 (169,686) (14.46%)
Transfers in-#312-Euclkr Ate-nom to eer5er 1,751000 23,671 1,7/3,671 5,000 (1,768,671) (99.72%)
Transfers in-#312-Sufivan Rd WBridgu 10.000 440,000 450,000 0 (450,000) (200.00%)
Transfers in-#312-arra a Carnahan intermit-gun 0 238,320 238,320 0 (238,320) (100.00%)
Transfers in-#312-/MAIM Ates stoAs R cwwarn 0 0 0 110,000 110,000 0-00%
Tafel revenerDS 7,165,649 2,162,840 9,329,489 11,151,790 1,822,301 1153°%
123 Mission Ave--Flora to Barker 500,000 0 500,000 3.625,715 3,125,710 625.14%
141 Sullivan&Euclid FCC 2.150,000 0 2,150,000 0 (2,150.000) (100-00%)
142 Broadway ArgnnneAlullan PCC intereacli€an 0 0 0 2,2511,00[ 2,250,000 0.00%
155 Sullivan Rd W Bridge Replacement 10,000 1,053,370 1,063,370 0 (1,063,370) (10100%)
156 Pines Rd(SR27)&Grace Ave Intersect Safety 333,224 0 333,224 402,710 69.486 20.85%
167 Citywide Safety Improvements(txikelped) 5,000 0 5,000 0 (5,000) (100.00%)
201 ITS Inf1I1 Project Phase 1 300,000 0 300,000 378.172 75,172 26.06%
205 Sprague/Barker Intersecllons Irnprowcrnent 40,097 0 40,097 35,700 (4,397) (10.97%)
207 Indisrra&Evergreen Transit Access Imp 5,000 0 5.000 0 (5,000) (100.00%)
221 McDonald Rd Diet(16th to Mission) 5,000 0 5,000 1,000 (4,000) (80.00%)
772 Citywide Reflective Signal Backplatcs 36,030 0 38,000 17,000 (19,000) (52.78%)
255 32nd Ave Sidewalk-SR27 4o Evergreen 0 0 0 407,870 407,870 0.00%
229 32nd Ave Preservation Project 2,500 0 2500 0 (2,500) (100.00%)
234 Seth Woodward Elarr Sidewalk Improvement 5.000 0 5,000 0 (5,000) (100.00%)
236 Mirabeau Pkway&Pines(SR-27)Traffic Signet 5,000 0 5,000 0 (5,000) (100.00%)
239 Boy/dish Sidewalk 8th to 12th 471,342 0 471,342 5,000 (466,342) (98.94%)
247 8th&Carnahan Intersection ImprovemenLs 0 2.3$,320 238,320 0 (238,320) (107,00%)
259 N.Sullivan Corridor ITS Prniect 910,406 0 110,486 808,723 698,237 631-97%
251 Euclid Ave.-Flora to Barker 1,750,000 871,150 2,621,150 5,000 (2,616,150) (99-61%)
250 911 Ave.Sidewalk 240,000 0 240,000 2,000 (238.000) (99.17%)
249 Sullivan/Wellesley Intersection 196,000 0 198,000 268,000 70,000 35-355
283 Citywide Signal Uackplates 0 0 0 24,526 24,526 0.00%
Wellesley Sidewalk Prnjeut 0 0 0 617,665 647,665 0.00%
Barker Road Widening 0 0 0 106,500 106,500 0.00%
911h Ave Sidowa1k 0 0 0 458.958 455,958 0.00%
Mission Ave Sidewalk 0 0 0 00,250 50,250 0.00%
Coleman Sidewalk 0 0 0 25,000 25,000 0.00%
Argonne Reconstruction-Indiana to Mantgom 0 ❑ 0 512,000 512,000 0.00%
Indiana bus stops&crasswalks 0 0 0 110,000 110,000 0.00%
Contingency 1,004,000 0 1,000.000 1,000,000 0 0.00%
Total expenditures 7,155,649 2,162,840 9,329,489 11,151,790 1,822,301 19-53%
Revenues neer(under)expenditures 0 0 0
Beginning fund balance 75,580 75,556 75,506
--
Ending fund balance 75,596 75,566 75,566
lit tk peironneri pAr povarrianf preservarko projects nut of the Stroof Capital AnAilf24.0T1Htd15Tor4Eriraa[rcJ asaddawe)kupgrades
Prat avers bid with thy puver.00tel prese6915n work-
35
CITY OF SPOKANE VALLEY,UVA I 111131;2017
2018 Budget
2017 2019 Difforancn Be..v n
As 4 As Propcsnd 2017 and.2018
Adopted Amendnlant Amended Budget S _ I o
CAPITAL PROJECTS FUNDS-continued
4309-PARK CAPITAL PROJECTS FUND
Revenues
Grant Proceeds 3,217,?67 (1,354,09}]) 1,853,267 1,693,200 (170,067) (9-13' )
Transfers In-#001 160,1)00 0 1130,000 560,000 400,000 250.00%
Transfers in-II-312 5931,915 (263,700) 298,215 324,100 25,685 6.68%
Investment interest 800 0 800 0 (600) (100.00%)
Total revenues 3,939.962 (1,517,700) 2,522,252 2,577,304 255,016 10.98%
_Exn ruiilxires
22'1 Appleavay Trail(Pkrao to Evaagraen) 1,925,957 1,640 1,927,557 0 (1.927,557) (100.00%)
237 Appleway Trail(Sa +r rex Crur4a1) 1,853,225 (1.517,000) 236,225 1.553,300 1,617,075 684.55%
Applawdv'Frail(Evergronrr 2u Saa44v arak 0 0 0 384,000 154.000 000%
242 Browns Park Splash Pad 0 500 500 0 (500) (100-00%)
2131 Edgecllff Park Splash Pad 125,000 0 125,000 0 (125,000) (100-00%)
Cera rFIae:a outdoor venue-PFiase 1 0 0 0 200,000 200,000 0.00%
B rowns Park lighting and pathway, 0 4 0 200,000 200,000 0.00%
P ark signs{S&Riv'art,Park IRA aaniff) 0 0 0 24.000 21,000 0.00%
Total expenditures 3,904,182 (1,614,900) 7,789,282 2,441,300 157,016 6.54%
Revenues over(under)expenditures 35,540 33.000 138,00]
Beginning fund balance 111.714 111,714 144,714
Ending fund balance 147,514 `=144,714 280,714
43'1]-CIVJCFACILITIES CAPITAL PROJECTS FUND
Revenues
Investment Interest 1,200 6,340 7,000 5,9130 (1,600) (2133%)
Total revenues :,200 6,300 7,500 5,900 (1,600) (21-33')
Fxoend'atures
Transfers{Nat-4001 490,500 5,000 498,500 0 (498,500) (100.00%)
'total expenditures 490,500 93,000 498.500 0 (498,500) (100,00%)
Revenues ewer(under)expenditures (459.300) (491,000) 5,900
Beginning fund balance 1,333,159 1,333,150 542,159
Ending fund balance 843,859 647,159 648,059
AM r.
No The hind balance ire#3}0inclut1e SR:39,285.1a pod by the Library Disfrid for .4512 acres arttia Saffour Pad sire.. ifrilea7r`/at
does nol cue eed fn geading a voted bond'i prove]4Y(none[2017 than the City mar reyouleYrBse rhes fond aP the original'sob
p><nke of$4,90,2615.10.
#311-PAVEMENT PRESERVATION
Revenues
Transfers in-#1{]01 - 953,ZC13 0 953.200 962,700 1,000 1-04%
Transfers in-#101 67,342 0 67.342 67,312 0 0-006
Transfers In-4301 660,479 0 660,479 685,329 24,850 3-7696
Transfers in #302 6E50,479 0 660,479 885,529 74,800 176°.J
Grant Proceeds 340,800 0 340,800 7,572,500 2,231.100 654.84%
Total revanuas 2,6252,300 0 2,882,300 4.973,200 2,290,900 235-4146
Expenditureg
Pavement preservation 3,000,000 0 3,000,000 4,008,900 1,005,600 33,62%
Pre-project Gee leen 50,000 0 50,000 50.000 0 0.00%
Total expenditures 37050,900 0 3,050,000 4,056,609 1,008,600 33.07%
Revenues over(under)expendiIures (367,700) (367.700) 914,600
Beginning fund balance 2,953,564 2,955,564 2,585,804
Fnrf7ngfund balance 2,555.064 2,585,884 3,540,464
36
CITY OF SPOKANE VALLEY,WA I- 11/14/2017
2018 Bridget
_ 2017 2018 Difference Between
AS A5 Proposed 2017 and 2016
Adopted Avlernitltent Amennded Budget $ I %
CAPITAL PROJECTS FUNDS-continued I
#312-CAPITAL RESERVE FUND_
Revenues
Transfers in-{k00'. 0 3,003,979 3003,92) 1,000,000 (2,003,929) (66.7'9:,)
Transfers in-#313 0 0 0 74,960 74,960 0-00%
Investment Intorest 1,000 0 1,000 16,000 15,000 15130.00%
Total revenues 1,000 3,003,979 3,004,929 1,090,060 (1.913,969) (63.69%)
Expenditures
Cily Hall Sr iIptufo sluing 0 38,526 36,5213 0 (38,526) (100.00%)
Transfers out-4303(3utven Rd WBridge) 10,000 440,000 450,000 0 (450,000) (100.00%)
Transfers out-#303(Printf,4ve-Flora 01 Miner) 1,750,000 23,571 1.773,671 5,000 (1,768,071) (99.72%)
Trarwsfers Out-#303(8th&Carnahan intorss;;aPre) 0 2313,320 236,320 0 (236.370) (100.00%)
Transfers out-#3133 Madam.bus stops&orosswaf 0 0 0 110,000 110,000 0.00%
Transfers out-#309(AplNewa*y 7rao-Pfnes-Evers, 200,005 0 260,005 0 (260,005) (100-00%)
TransferS OUL-#300(Appfewey Trai-Su4ivum-Cori 301,910 (23,700) 30,210 301,900 263.69,) 650.11%
Transfers out-#300(Appieway Trim)-Evergreen-S 0 0 0 22,200 22,200 0.00%
1 ransfets out-#314( 'ries Gracie Se ieron) D 463,000 453,000 0 (4133,000) (10100%)
Total axpandttures 2,321,915 959,817 3,261,732 439.100 2,842,61. 116 62%
Revenues over(under)expenditures (2,320,915) (276.303) 651,1300
Ba]girii Inti fund balance 4.310,3024,310.362 4,033.5599
Ending fund balance 1,939 47 4,033,559 4,685,419
#313-CITY'I1LA L iCO STRLJC7ION FUND
ROvix1UO.°S
Investmerd Iratedr3&t 0 27,0-00 27,000 0 (27,000) (100.00%)
Total revenues, 0 27,000 27 ODD 4 (27,000) (100.00%)
Expenditures
Capital Outlay-City Hall 5,344,219 755,682 6,100,101 0 (6,100,101) (100.00%)
Transfers nut-#312 0 0 0 74,960 74,960 0.00%
Totalependitures 5,34,1,215 755,552 6.100,101 74,060 (6,025,1-11) (9517%)
Revenues over(urideY)oxponditures (5,344,719) (6,073,101) (74,960)
Beginning fund balance 6,148,061 6.148,061 74,960
Ending fund balance 603.542 74,060 0
#314-RAILROAD GRADE SC-PAP-4010R PROJECTS FUM
Revenue
Grant Proceeds 4135,021 (1259,921) 300.000 1,919.921 1,619,521 639-97%
Transfers In-4401 (Fines arndorpass des#,) 1.200,040 0 1,200,000 0 (1,200,000) (100.00%)
Transfers in-#301 (Banker overpass design) 250,0/9 (230,079) 50,000 0 (50,000) (100.00%)
Transfers in-#312(Pines diax4 aWilittVmn) 0 4133,000 483,000 0 (4133,000) (100.00%)
Intel revenues 1,970.000 63,000 2,033,00 1,919,921 (113,079) (5.56%)
END diture9
143 13arkor l3N F Grade Separation 770,000 ('170,000) 300.000 1,919,921 1,619,921 539-97%
223 Pines Rd Underpass 1,200,000 (517,000) 083,000 1,000,000 317.000 46.41%
Total expenditures 1,9°/0,000 (997,000} 983,00D 2,919,521 1.936,921 197.04%
Rovonucs over(under)expenditures 0 1.050,000 (1,000,000)
Beginning fund bd!drl[a 0 0 1.050.000
Ending fund balance 0 1,050,000 50,000
37
CITY OF SPOKANE VALLEY,WA I. 1111/112017 1
201E1 E3udcct
2017 201E1 Dii1forence Between
As As Proposed 2017 mid 2016
Adopted _IAm endment Arne nded C3u Igot $ I %
ENTERPRISE FUND5
11402-STORMWATER PUNU
'RECURRING ACTIVITY
Ravanuos
S tarmwrater Management Fees 1,890,000 0 1,860,0100 1,870,000 10,000 0.54%
IrrrestrnenlIrrterest 2,500 0 2,500 7,500 5,000 200.00%
Tottil RecurriN Revenues 1,862,500 4 1,802,500 1.877.500 15,000 0.51%
Expenditure
Wages f Benefits I Payroll Taxes 546,421 4,00D 551,321 557.157 5,835 1-06%
Supplies 15,425 0 15,425 14,800 (625) (4.05%)
S er.ice8&Charges 1,111,076 0 1,111,076 1,140,992 29,906 2-69%
Intewgovemmental Payments 50,000 0 50,000 35,000 (15,000) (30.00%)
Vehicle rentals-#501 12,750 0 12,750 12,750 0 0-0 %
Transfers out-#001 133,400 0 13,400 13,400 0 0.00%
Total Recurring Expenditures 1,749,072 _ 4,900 1,753,972 1,774,089 20,117 1.15%
Ftocurring Revenues Over(Under)
Recurring Expenditures 113,421 (4,900) 108,528 103,411
NUN I4LCURRING ACTIVITY
Revenues
GrantProreeda 210,000 0 2110,000 65,000 (145,000) (50.05%)
Total Nonrecurring Revenues 210,000 0 210,000 55.000 (145,000) (69.05%)
Expend-duress
Capital-various prajecls 450,000 0 450,000 450,000 D 0-00%
Lfl-ectiveness study 210,000 0 210,000 15,000 (195,000) (92.116%)
Watershed studIcs 50,000 0 50,000 60,000 10,000 20-00%
Total Npnrenurring Experrdilures 710,000 0 710,000 525,000 (1EI5,000) (25.08%)
Nonrecurring Revenues Over(Under)
Nonrecurring Expenditures ,(500,000) 0 (500,000) (460,000)
Excess(Defil)of Tote!Revenuos
Over(Under)Total FxpenrFrturee (386,572) (4.900) (391,472) . .(356,589)
Beginning Wocking capital 1,701,415 1,761,415 1,_10,94'1
Ending working capital '1,374,844 1,369,944 1,01
Morawater tweed Summary 'I
Totsiravar,r.:4s 2,4TZ2700 0 2,072,500 7,342,500
Total expenditures 2.459,072 4,900' 2,453,572 2.290.089
Exoass(Lacfxfr)of Tatar Revenues
()vex(Under) Total Expenditures (385,572) (4,900) (391.472) 056,58E9
ffeginning urnresrreofed fur+d belence 7.76f,476 4,761,416 1,369,344
Ending unvestrictedFord bararrce 1,374.844 4,369,044 1%01'3,355
#403-AQUIFER PROTECTION AREA
Rovonues
Spukdno County +160,000 0 460,000 400,000 0 0,00%
Total revenues 460,000 0 460,000 460,000 0 0.00%
Expcndilures
Capital-various projects 530,COD 0 530,000 4D0,O130 {1.30,000) (24.53%)
Tn1a1 eogpeFrdilires 530,000 0 530.000 4011,000 {1.30,000) (24.53%)
Revenues over(under)expenditures (70,000) (70,000) 60,000
Beginning working capital 050.725 11511,725 080,725
Ending wexklrrjl capital 8E10,725 880,72; 940,725
38
CITY OF SPOKANE VALLEY,WA F11/1412017
2.015 Hudget
21)17 ! 2015 Difference Between
J1.9 ,4s Proposed 2017 ani 2015
Adopted Amendment Amended Budget S I 9'a
INTERNAL SERVICE FUNDS
#501 -ER.&R FUND
Revenues
Vehicle rentals-#001 32,500 0 52,5470 30.000 (7.500) {7.69%}
Vehicle:rentals-#101 23,750 0 23,250 21,2547 {2,000) (8.6016)
Vehicle rentals-#101 (plowrepdaea_) 77,929 0 77,929 77.126 0 0.00%
Vehicle rentals-#402 12,751) 0 12,750 12,750 0 0.00''•
Transfer in-#301 (CmforPfam kikburi reserve) 36,600 0 36,1:900 35,604 0 0.00%
InvestmentInteres9 2,000 0 7,000 4,000 2,000 100.00%
Total revenues 166,029 0 _ 155,029 152,2.9 (2,500) (1.35%)
apondlturre
Snow Plow Blare 0 23,000 23,000 0 (20,004). (100.00%)
Snow Plow Replacement 0 122,400 122,400 0 {122,401)). (100.0D%)
Sntialltools&minor equipment 0 6,400 6,400 20,600 13,600 212,50%
Transfer out-1001(neiwexkirrg aquipme,rt2) 0 77,000 77,000 4 {77,400} (100.00%)
Total expenditures 0 233,800 233.800 20,000 (213,800} 101.45%)
Revenues ovor(finder)expenditures 185.029 (46,771). 162,529
Beginning wxuking rapiital 1,136,951 1,136,951 1,088,181)
Ending working capital 1,321,060 1.085,180 1,250,709
tf00.2-RISK mANAG EMENT FOND
Revenues
Transfers.71 #001 3513,000 1) 350,000 370,000 70,000 5.71%
Total io unties 350,000 1) 351),000 370,000 20,000 5.71%,
jxnenditureR
Auto&Property insurance 350,000 1) 350,000 370,000 20,000 5.71%
Talal exp oil dllures s 350.000 0 350,600 370,000 20.000 5.71%
Revenues over(under)expendltuias 0 0 0
Beginning fund balancee 233,687 233,687 233.657
Ending fund balance 233.687 233,681 233.657
TOTAL OF ALL FUNDS
Total of Revenues for all Funds 66,985,004 4,669,010 73,654,023 '15,762,925
Total of Expendi1uros far all Funds 80.739,575 4,780,556 85,524,420 77,365,593
Total grant revenues bindudsd In total
revenues) 8,041,108 (809,741) 7,141.367 15,169,803
'Ictal Capital expenditures(ir eiuded in
total expenditures) 23,577,550 447,748 24,425,298 21,514,311
39
CITY OF SPOKANE VALLEY,WA
2918 Budget
Revenues by Fund
General Fund
Property Tax $ 11,796,104
Sales Tax 24,881,904
Sales Tax-Public Safety 967,000
Sales Tax-Criminal Justice 1,738,000
Gambling and Leasehold Excise Tax 381,000
Franchise FeesiBusincas Registralion 1.210,000
State Shared Revenues 2,109,600
Service Revenues 1.684,100
Fines and Forfeitures 1,319,900
Recreation Program Fees 633,300
Miscellaneous, Investment Int,Transfers 326,325
Total General Fund 43,046 025
Other Funds
101 Street Fund 4,172,200
103 Paths&Trails Fund 8,700
104 Hotel+Nlotel Tax Tourism Facilities Fund 378,500
105 Hotel/Motel Tax Fund 501.000
106 Solid Waste Fund 225,000
107 PEG Fund 79,000
120 CenterPlace Operating Reserve Fund 4
121 Service Level Stabilization Reserve Fund 0
122 Winter Weather Reserve Fund 3,500
204 LTGO Bond Debt Service Fund 977,400
301 REET 1 Capital Projects Fund 807,500
302 REET 2 Capital Projects Fund 808,000
303 Street Capital Projects Fund 11.151.790
309 Parks Capital Projects Fund 2,577,300
310 Civic Facilities Capital Projects Fund 5,900
311 Pavement Preservation Fund 4,973,200
312 Capital Reserve Fund 1,090,960
313 City Hall Construction Fund 0
314 Railroad Grade Separation.Projects Fund 1,919,921
402 SlormwaterManagement Fund 1,942,500
403 Aquifer Proteclion Area Fund 460,000
501 Equipment Rental&Replacement Fund 182,529
502 Risk Management Fund 370,000
Total Other Funds 32,714,900
Total All Funds $ 75,762,925
40
CITY OF SPOKANE ANE VALLEY, WA
2018 General Fund Revenues
$43,048,025
Recreation Program Fees,
1% f,Misce.laneous
Fines& Forfeitures 1%
3% Property Tax
2796
Service Revenues •
496
'
State Shared Revenues ,h+
5%
nchise Fees/Business
Registrations `
356
Gambir Tax
1%
Public Safety Sales Tax
2%
Cri,-iinal Justice Sales Tax
4%
Sales Tax
49%
41
CITY OF SPOKANE VALLEY, WA
2018 City Wide Revenues
75,762,925
Capita[ Projects Funds
Debt Service Fund 31%
196
Other Special Revenue Funds
2%
Street Fund Stormweter M2negri r.nt Fund
5% 2%
,APA Fund.
1°
Internal Service Funds
1%
General Fund
57%
42
CITY OF SPOKANE VALLEY,WA
20f 8 Budget-General Fund
Detail Revenues by Type
2014 2015 - 2018 2017 2018
Amended Proposed
Actual Actual Anti Budget Budget
Property Tax
Property Tax 11,129,377 11,095,000 11,114,107 11,614,500 11,796,100
Properly Tax-DeIinquaint 0 185,138 0 0 0
11,129,377 11,280,147 11,414,107 11,014,500 11,796,100
Sales Tam
Sales Tax 17,440,083 18,200,568 19,867,049 19,052,1[x] 2(],881,900
Sales Tax-Public Safety 812,290 948,665 910,798 919,000 007,900
Salcs Tax•Criminal Justice 1,455,313 1,523,598 1,642,004 1,069,000 1,738,000
10,707,676 20,581,821 22,490,052 22,440,.100 23,587,700
Garilbling.3rici Leasehold Excise Tlx
Amusement Games 11,093 11,909 13,871 11,000 13,000
Card Games 429,376 336900 208,199 260,000 286,000
BIngo&Rallies 1,227 950 639 1.000 1,000
Punch Boards&Pull Tabs 64,565 02,986 99,001 63,000 60,000
Leasehold Excise Tax 6,932 5,80+9 8,567 5,800 6,500
Leasehold Excise Tax(State} 770 770 3.514 700 3,500
513,054 _ 419 4, 361,790 y41,500 381,000
Licenses Z,Permits
General Business Licenses 106,741 109.070 111.905 lnh,000 110,000
Comcast PEG Contribution 89,121 0 0 0 0
Franchisee Fees 1,053,080 1.111.515 1.145,319 1,100,000 1,100,000
1,249,4348 1,220.092 1,257,225 1,200,000 1,210,000
State Shared Revenues
Streamline Mitigalion of Sales Tax 575.260 572,577 559,044 320,000 520,000
Payment in Lieu o&Taxes-DFIR 9.520 4,114 0 4,000 4.000
MVET Criminal Justice-Papulation 23,437 24,859 25,940 29,200 29,446
iii Conlraoted Services 152,133 157.2+12 1$9,936 150,000 155,000
CJ Special Programs 88.160 91,009 94,452 97,900 100,600
Marijuana Enlorcemeni 0 37,911? 54,213 54,600 33.200
DUI-Cities 16,273 13,511 14,472 13,000 14.000
Liquor Board Excise Tax 157,080 303,724 442,294 439,760 466,500
Liquor Board Profits 612,922 606,510 804,057 795,400 765.000
1,634,196 2,011,679 2,154,417 2,104,600 2.109,500
Sei iire Revenues
Building Permits 819,234 770,290 1,534,332 770,000 670,000
neveloper Drinlyibutions 0 0 23,587 0 0
Lemowition Permits 4,838 2,840 3,232 4,000 4,000
Building&Planning Fees 351,252 148,062 134,686 125,500 126,400
Entertainment License 15,4923 18,374 17,548 17,000 17,000
Grading Permit] 4,049 4,748 6,271 3,500 4,000
Home Profession Fee 3,103 2,856 3,780 2,800 3,200
Mechanical Permits 106,759 89,075 102,639 00,000 et;,000
Mise.Permits&Fees 8,165 7,229 3,925 6,600 41,3490
Planning Fees 145,215 374,149 721,851 360,500 402,500
Plumbing Permits 63,567 41,784 77,523 42,000 59,[10[}
Street Vacation Permils it i] 0 1,000 1,500
Right of Way Permits 94,512 91,124 27,037 93,000 95..000
Code Enforcement 8189 12,417 2,185 6,000 5,006
Temporary Use Permit FuOs 471 314 471 400 400
16155,315 1,571,053 2,729,008 1,542,300 1,804,100
43
aii Y OF SPOKANE VALLEY-WA
2010 Budget-General Fund
Detnii Revenues by Type
2014 2015 2010 2017 I 2018 1
Amended L Proposed
Actual Actual Actual euclgot Budget
Fines and Forfeitures
P ublic Safety FaIe Alarrn SerwIceS 0 201.530 150,056 200,000 151,000
Pubic.Safety Grants 59,265 49,416 25625 50,000 50,000
Firms&Forfeits-Traffic 7611,179 001,189 477,743 923,600 463,600
Ciifior Criminal-Non Traffic Fines 639.820 554,965 805,453 587,400 635.300
1,460.263 1.350.910 1,259,592 1,361,000 1.319.900
RacreatI0f PreQron1 Cl7araee
Activity Fins{To use a recreatlonal facility) 426,920 451.772 433,842 454,600 436.100
P u ram lees(To part cspate ins pragrem) 172,483 '92,404 204,527 186,300 195.200
599,403 054,256 598,869 640,9001 633,300
ligiscalaneous -
Investment Interest 41,910 73,376 135,810 73,000 135,000
Sales Tax Interest 3,976 6,662 13,477 5,000 5,000
SCRAPS pass-throighirinnr dining 57,259 1,100 1,2079 1,3410 1,300
interest on Gambling Tax 256 60 174 5030 500
Dept of Ecology Grant 6,290 0 03 0 0
orrice of Public Def-Public Def Improvement 0 20,000 15,400 0 0
Police Precinct Rent 48,558 51,653 30,842 37,030 36,000
Police Precinct Maintenance 0 0 10059 14,700 19,000
Judgments cold Settlements 0 0 25,000 0 0
Copy Charges 365 %rib 262 500 500
Insurance Recoveries 0 a 44,474 0 0
AWC Health$Wellness 0 400 492 500 500
MIscelleneous Revenue!&Grants 4,550 5,320 87,065 _ 151,200 2.000
163.591 161,315 585,264 293,700 202,000
Transfers
Transfers in-f 7031 (street admin) 39.700 39.700 39,704d 39.700 99,700
Transfers in-5105 fMn lax-CP advertising) 30.000 30,000 30,000 30,000 30,000
Transfers in-5106(solid vete repayment) 0 40,425 40,425 40,425 40,425
Transfers in-5310 0 0 190,734 496,500 0
Transfers in-#102(storm admin) 13,400 13,400 13,400 13.400 13,400
Transfers in-55501 0 0 0 77.000 0
83,100 123,525 322,259 599.425 123,525
Total General Fund Revenue 38,396,727 39,334,771 42,983,043 42,227,625 43,0148,025
44
CITY OF SPOKANE VALLEY,WA
201018Udget'Other Funds
Detail R6veitkleS by Type
2014 2010 2016 ] 2017 2010
Amended PropOSed
Actual Anlual Aatusl Budget Budget
101-Street Fund
Utilities lex 2,461,060 2,257,184 2,069,309 2,000,009 1,900,000
Motor Ve1ilaIe Fuel(Gee)Tex 1,078,478 1,935,629 2,096,909 2,040,509 2,052,400
Multimodal Transpnrlallon Revenue 0 0 g5,509 98,806 133,800
Right-of-Way Maintoneur.0 Fee 0 0 56,035 50,000 70,000
Investment Interest 2,037 3,212 5,886 4.000 6,009
Other fifr ,xllaneous Revenues&6 rants 24,587 _ 25.107 71,679 10,000 10,004
4,966,160 4,221,192 4,304,327 4,208,189 -4,172,200
103-Paths&Trails Fund
Motor VchicleFuel(Gas)Tax 7.923 8,104 8,4+30 9;600 0,700
Investment interest 31 62 170 0 0
7.957 8,228 8,630 4 6(90 8,Y00
104-HotralVl Ael Tax-Tourism FadIilies Fund
HoteMotel Tex 0 162,23'5 307,333 577,000 377,000
Transfers In-+1106 4 0 0 250,000 0
Irrvesimard in 0reSt 0 111 1,552 0 1,500
0 182,347 385,055 _ 877,0 DO 378,500
105-I 101e001nte£Tex Fund
Hotel8Motel Tax 549,267 581,237 595.373 0i;],C'30 580,000
Investment Interest 299 481 1,274 500 1,000
549,566 501,721 397,947 580,500 581,400
106-SoIKJ Waste
Sunshine administrative fee 0 125,000 125,000 17,5,000 225,009
Grant Proceeds 0 0 17,677 20,000 0
Investment IntereSL 0 0 184 0 0
Transfers in-4001(markotingfoslu+=Alban) 60,000 0 0 0 0
030,000 120,090 142,961 151,500 225,000
107-PEG Fund -
CorncaxtPEGcontrltwtion 0 81,905 79,427 80,0+4+3 79,000
InweslmenIInterest 4 0 784 0 0
Transfers in-N001 0 _ 257 033 0 0 0
C 319,139 00,211 80,000 75,000
120-QenterPlace Operaiin0 l3eae•va Find
Investment Inturr.!3t 0 0 0 0 0
0 0 0 0 0
121-Bervine 1 evel Stabilization Reserve Fund
Investment Irrtorc:st 4,607 5,590 71,508 21,000 0
4,8+99' 8,590 21,630 21,900 0
172-Winter Weather Reserve Fund
FEMA Grant Prowcds 0 0 38,804 0 0
Investment Interest 456 833 1,961 800 3,500
Transfer In-A101 0 0 15,043 258.000 _ 0
4136 633 55,1506 258,600 3,500.
17: -ClvlaFatifrties Replacement Fund
InvcstnaenLInleeest 1,083 1,323 696 0 - 0
1,083 1,323 695 0 0
204-Du6L SeY+ACs-LTGO 05 Fund
2014 LTGO Bond procoods '1,660,694 0 0 0 0
l'rid#1ies District Revenue 423,844 373,8.00 380.300 379,750 414,059
Transfers in-#001 0 0 198,734 430,630 399,050
Transfers in-#301 89,559 92,150 00.400 103,5.11 82,000
Transfers in-0302 89,559 92,150 03,400 103,619 82,000
0,200,956 036,100 745,834 1017,401 971,400
45
CITY OF SPOKANE VALLEY,WA
2018 Budget-Other Fult(iS
Detail Revenues by Type
r 2014 2415 2016 2617 2016
Amended Proposed
Actual Actual Actual Budget Budget
301-REET 1 Capital Projects Fund
REET 1-1st Quarter Percent 700,781 1,085,709 1,176,911 1,000,000 800,000
investment Iritefest 793 1,653 7,6439 1,704 7,500
791,574 1,067,4-12 1.1H4,52fl 1,0+01,700 847,540
302-REET 2 Capital Proiects Fund
REEF 2-2nd Quarter Percent 776,046 1,035,789 1,174,911 1,000,000 000,000
Investment Interest 909 1,062 _ 8,189 1.700 0,040
777,337 1,067,451. 1,185,100 1,001,700 - 806,000
303-Stalk Capitol Projects Fund
GraantPrcds 1,2525,974 8,223,959 4,951,033 4,2136,304) 8,919,192
Developer C ntritlutiOnS 541 344,494 161,600 970,9636 65,212
Traneferm in-f/1411 6,098 123,955 6 0 0
Transfers In-#301 Cspilal Projects 56,047 567,113 579,635 437,002 1,048,852
Transfers In-#302 Special[:apical Projects 501.7:16 331,099 1614,151 1,173,236 1,003,544
Transfers in-#312 Applcway Landscaping 253,645 0 0 0 0
Transfers in-6312 Sullivan Rd W Bridglc 443,9238 42734 2,022,805 450,000 0
Transrurs In-4312 F:urid Ave-flora to Barker 0 0 26.326 1,773,671 6,004
Transfers in-#312 Nlh&Carnahan Intersection 0 0 11,9147 235,3261 0
Transfers In-11312 Indiana bus a tops&eroS5ava1549 u 0 0 U 110,040
MiaceIIareous 21 87 213 0 0
9,689,249 _ 9,x352837 7,907,32! 9,329,489 11,151,796
849-pence Capital Projects Fund
Grant Proceeds 6 1,560 200,784 1,463,267 1,693,240
Conli14 utIons and Donations 7,856 0 0 0 0
Investment Interest 444 613 723 404 0
Monsters In-Ip041 242,295 115,575 230,300 166,006 550,040
Transfers in-#103 50,000 0 9,300 0 0
Transfers it-0405 0 68,400 54,365 0 0
Transfers In-8312 911,433 524,612 37,132 _ 298, 15 324.100
1,212,025 710,764 545,627 2,322252 2,577,300
310-Civic FtcIIllles Capital Proiec-s curd
.Sale of lend 839,285 0 0 4 0
InveslmentInterest 1,199 2,113 5,145 7,500 5,6300
Tfansrer In-#001
Future C.H.burbdpJ P1 .$424.6k fe65.e pmr 0 657,@OC4 07,600 4 6
Future Ci-L cam casts u 271,740 278,400 0 61
Transfer&In-#;'112 n 513,324 0 0 0
840,478 399,737 349,945 7,540 5,900
811 •Pavement Preservation Fund
Grants 2,042,715 835,224 1,654,6498 344,13(16 2,672,540
Investment Interest 1,863 3,389 I,519 0 0
Translars In-1 01 24613,823 920,000 943,8061 066,200 962,700
Transf rS in-1'101 282,040 20B,1316 67,342 47,347 67,942
Transfers ii-#123 616,2e4 016,284 656,804 0 6
Trans:Iers i -#3n1 1134,472 261,049 345,248 650,479 685.329
Transfers in-0302 184,472 25i,049 365,2801 580,479 865,329
4,200,619 3,083,613 3,963,736 2682 303 4,973,200
312-Ca vital Reserve Fund
Developer ContribulienS 4,675 6 0 tt 6
Investment Interest 0 0 113,0213 1,000 10,040
Transfers In-4001 2,443,507 1,789,512 1,828,723 3,003,1329 1,000,000
Transfers in-40313 tl 0 0 0 74,eso
2,6148,182 1,703.512 1,344,761 3,004,9213 1,090,9463
31a-CIN Hall Oenstruclion Fund
Investment IntoPest 0 U 26,536 27,000 0
Tranafere.in-#312 0 5.142,7(34 0 0 U
5,162,76'x4 24,53a 27,040 0
46
CITY OF SPOKANE VALLEY,WA
2018 Budget-Other Funds
Detail Revenues by Typa
2014 2010 2016 1 I 2017 zui$
II`
Amended PrUasrxserl
Actual. Actual Actual budget I Bi.u.l et
114-RoIIr48d Grade Separation Project Funtl.
Grant PirocerAS 0 u 0 300,000 1,910,021
Transfers in-#001 0 0 3,603 1,200.000 0
Treirgers In•4301 U 0 12,975 50,000 0
Transfers in-#312 0 0 0 403,000 0
0 0 141,869 2,033.064 1,019,921
40 -tUn40Wwiter Management Fund
Stornweater Ma®kgigel11ek1t Fee 1,865,413 1,861,365 1,808,210 1,600,009 1,870,000
Grant Proceeds 76,097 423.332 81,403 210,000 65,000
130vcloperCenkrlbullana 51,402 0 0 0 0
Mierelaneous Roxru1U5 1,500 0 0 0 0
Investment Interim! 1,342 2,455 7.690 2,500 7,500
Tranarcrs in-#403 0 120,000 0 0 0
1.095,644 2,407,155 1,087.303 2,072,500 1042.500
403-MMurfer f'rateclion Axes Fund
Spokane GOUnty 461,90$ 533,593 389,090 450,000 460,040
Grant Proceeds 699,913 1,038,1303 0 0 0
Inve line nt Interest 9 0 2„5110 0 0
Transfers irk-4402{JOE:For Decant Prof) 50,125 0 0 0 0
1211806 1,570,196 891,180 460,064 460 OL dO
901-ErtUIn Ment Rental A Replacement Fund --
Investment Intoresk 792 1,440 4.395 2,000 4.000
lnlerfund Equip 8 Vehicte Lcase 102,744 05,544 108,000 140,429 141,029
Trrilsrers I11„17001 (C.enlerPlaoe kitchen roScrWef 0 0 0 36,600 36,904
Transfers in-#101 25.649 0 0 0 0
Transfers in-#402 25.843 0 0 0 0
105,228 36,903 110,305 185,029 167,5,25
502-Risk Management PLIn
Transfers in-#001 325,000 325,000 325,000 350,000 370,000
Invesnieit Interest 5 9 423 0 0
325,005 525,009 325,473 350,000 370,000
Total of'Other Fund'Revenues 90,300,120 33,263,939 26,164,640 31,429,395 32,'I14,000
General Fund Revenue S 32,396,727 35,364,771 42,083,043 42,227,82h 93,048,025
Total Revenues 06,656,Beer 72,998.711 69,147,4367 73,854,023 755792.925
47
CITY OF SPOKANE VALLEY,WA
2016 Frudgrl:
Expo nd!tures by Fund and Department
General Furtd
Council 540,494
City Manager 953,245
City Attorney 599,581
PUbIIc Safety 25,534,251
Operations&Adminiatrative
Deputy City Manager 432,383
Ilnance 1,939,034
I Curran Resources 275,387
City Hall Opexa1Ions and Maintenence 306,043
Community&Pu0lic Works
Engineering 1,572,947
Economic Development 1,023,042
Building and Planning 2,205,1577
Packs&Uecrexattan
Administration 301,088
Maintenance 803,700
Recreation 260,574
Aquatics 402,900
Senior Canter 00,229
L;cii erPlace 963,468
General Government 4,705,260
Total General Fund $ 4w.,625,898
Olhor Full=
101 Street Fund 4,882,291
103 Paths&Trails Fund 0
104 Hotel/Motel Tax-Tourisrt1 Fackitles I°urad 0
105 Hotel/Motel Tax Fund 302,000
103 Solid Waste 225,000
147 PLG Fund 71,200
120 CrblterPlace Operaltirag Reserve Fund Cl
121 Sarvlee Level Stabilization Fund 0
122 Winter Weather Reseave Fund 600,030
204 LTGO Bund Debi Service Fund 977,490
901 REET 1 Capnlal Projects Fuad 1,816,181
342 REET 2 OupThi Projects Fund 1,773,873
309 Street Capital Projeels Fuad 11,151,79a
p9 Parks Capital Piu](ds Fund 2.441,300
310 Civic Fatties Capital Projects Fund 0
311 Pavement Preservation 4,O58,O00
312 Capital Reserve Fund 439,1130
313 City Hal Cnmeriniction Fund 74,950
314 Railroad Grade Separation Projects 2,919021
402 Scorn water Management Fund 2,299.089
903 tqurfeT Protection Ares 400.000
501 Equipment!rental&Replacement(ER&R} 2.0,000
502 Risk Management Fund 374,000
Total Other Funds 5 34,739,745
Total All Funis 3 77,305,9133
48
CITY OF SPOKANE VALLEY, WA
2018 General Fund Expenditures
42,625,888
PubIicS2fety
60%
Community& Public Works
11%
City Hall Operations
1%
Operation &Administrative
5% Parks& Recreation
Council &Executive 7%
5%
General Government
11%
CITY OF SPOKANEVALLEY, WA
2018 City Wide Expenditures
$ 77,365,593
Capital Projects Funds
3 %
General Government
f 6
Risk Management
-auri=m Promotion 0%
Debt Service
Street Fund 1%
69 Stormweter&APA Funds
- 4%
— _. Other Activities
1%
Parks&Recreation
4%
Community&Public Works
6%
Council/Executive/Ops&--
Admin _—Admin
6%
Public Safety
33%
50
CITY OF SPOKANE VALLEY,WA
2018 Budget
General Fund Expcndituresby Department arid Typo.
),'ages,eenefi's Services& Capital •
&Pav oll Taxes Supplies Charges �teraovernmertal Interfund Expenditures I Total
City Council $ 233,194 $ 4.950 $ 310,350 $ 0 $ a S 0 $ 546,494
City Manager 877,105 4,304 74,840 0 C O 956,245
City Attorney 506,481 6,760 86,320 0 0 4 599,561
P'Jblic Safety 3:000 25,544 296,715 25.139,036 10v,C00 25,564,251
Qperatians&Administrative
Depwty City Manager 358,493 2,000 90,170 0 0 11.700 462,363
Finance 1:308,614 6,450 24,040 0 0 0 1,339,064
Human Resources 2254,577 580 20,230 0 0 0 275,387
City Hall Operation and Maintenance 144,943 30,000 175:100 0 0 0 306,043
Comrnu0ity&Public Works
Engineering 1,424,787 27,750 120,410 0 0 O 1,572,947
EconornicDevelopment 679,852 3.040 338,290 0 3 0 1,020,642
Building and Planning 1,876,477 44,200 325,000 20:000 0 2,265,677
Parks&Recreation
Administration 254.133 7,600 39,350 0 0 0 341.083
Maintenance 0 +,500 886,200 0 0 0 693,700
Recreation 189,274 7,750 63,550 0 0 0 260,574
Aquatics 0 3,300 489,600 0 0 0 492,900
Senior Center 91,729 1,600 4,900 0 0 0 98,229
CenterPlace 503,499 73,524 396:445 0 0 0 963,468
General Government 0 104,450 754.660 332,500 3,328,650 185,000 4,705,200
Total $ 3,862,155 5 361,254 $ 4,486,130 S 25,491,536 $ 3,328,650 $ 296,700 $ 42,625,889
C i
51
CITY OF SPOKANE VALLEY, WA
2018 Budget
General Fund Department Changes from 2017 to 2018
Difference Between
2017 2018 2017 and 2018
Amended Increase (Decrease)
Budget Budget $ I "/o
City Council
Wages, Payroll Taxes &Benefits 230,922 233;194 2,272 0.98%
Supplies 4,550 4:950 400 8.79%
Services & Charges 307,400 310:350 2,950 0.96%
Total 542,872 548:494 5M22 1.04%
City Manager
Wages, Payroll Taxes & Benefits 655,325 877:105 221,750 33.84%
Supplies 3,300 4.300 1:000 30.30%
Services & Charges 65,810 74,840 9,030 13.72%
Total 724,435 956,245 231,810 32.00%
City Attorney
Wages, Payroll Taxes & Benefits 434,041 506,481 72,440 16.69%
Supplies 2,105 1,9511 (154) (7.32%)
Services & Charges 79,848 86,320 6,472 8.11%
Total 515,994 594,752 78,758 15.26.%
Public Safety
Non-Departmental(Fines & Forfeits) 602,250 579,750 (22,500) (3.74%)
Wages/Payroll Taxes/Benefits 3,000 3,000 0 0.00%
Supplies 26,500 25,500 (1,000) (3.77%)
Other Services andCharges 340,315 296,715 (43,600) (12.81%)
Intergovernmental Services 23,978,307 24,559,286 580,979 2.42%
Total 24,950,372 25,464,251 513,879 2.06%
Deputy City Manager
Wages, Payroll Taxes &Benefits 672,977 358,493 (314,484) (46.73%)
Supplies 2,000 2,000 0 0.00%
Services & Charges 77,300 90,170 12,870 16.65%
Total 752,277 450,663 (301,614) (40.09%)
FinancefIT
Wages, Payroll Taxes & Benefits 1,252,460 1,308,614 56,154 4.48%
Supplies 6,000 6,450 450 7.50%
Services &. Charges 24,000 24,000 0 0.00%
Total 1,282,460 1,339,064 56,604 4.41%
Human Resources
Wages, Payroll Taxes & Benefits 237,356 254,577 17,221 7.26%
Supplies 730 580 (150) (20.55%)
Services& Charges 24,331 20,230 (4,101) (16.86%)
Total 262,417 275,387 12,970 4.94%
Public Works
Wages, Payroll Taxes& Benefits 845,082 0 (845,082) (100.00%)
Supplies 14,750 0 (14,750) (100.00%)
Services &Charges 61400 0 (61,800) (100.00%)
Total 921,632 0 (921,632) (100.00%)
(Continued to next page)
v2
CITY OF SPOKANE VALLEY,WA
2018 Budget
General Fund Department Changes from 2017 to 2018
Difference Between
2017 2018 2017 and 2018
Amended Increase (Decrease)
Budget Budget $ °I
(Continued from previous page) A
City Hall Operations& Maintenance
Wages, Payroll Taxes & Benefits 98,818 100:943 2,125 2.15%
Supplies 30,000 30,000 0 0.00%
Services & Charges 175,100 175:100 0 0,00`
Tota[ 303,018 306:043 2,125 0.70%
Community & Public Works - Ennineerinq
Wages, Payroll Taxes & Benefits 0 1,424,787 1,424,787 0.00%
Supplies 0 27,750 27,750 0.00%
Services& Charges 0 120,410 120,410 0.00%
Total 0 1,572,947 1,572,947 0.00%
Community& Public Works- Economic Dev
Wages, Payroll Taxes& Benefits 0 679,852 679,852 000%
Supplies 0 3,040 3,040 0.00%
Services & Charges 0 287,750 287,750 0.00%
Total 0 970,542 970,642 0.00%
Community& Public Works -Building &Planning
Wages, Payroll Taxes &Benefits 0 1,876,477 1,876,477 0.00%
Supplies 0 44,200 44,200 0.00%
Services & Charges 0 325,000 325,000 0.00%
Intergovernmental Services 0 20,000 20,000 0.00%
Total 0 2,265,677 2,265,677 0.00%
Community Dev.-Admin
Wages, Payroll Taxes & Benefits 206,762 0 (206,762) (100.00%)
Supplies 3,100 0 (3,100) (100.00%)
Services & Charges 18,600 0 (18,600) (100.00%)
Total 228,462 0 (228,462) (100.00%)
Community Dev.-Economic Development
Wages, Payroll Taxes &Benefits 420,432 0 (420,432) (100.00%)
Supplies 1,100 0 (1,100) (100.00%)
Services &Charges 271,300 0 (271,300) (100,00%)
Total 692,832 0 (692,832) (100.00%)
Community Dev_-Dev. Sery
Wages, Payroll Taxes & Benefits 1,133,484 0 (1,133,484) (100.00%)
Supplies 16,550 0 (16,550) (100.00%)
Services & Charges 263,350 0 (263,350) (100.00%)
Intergovernmental Services 20,000 0 (20,000) (104.0°%).,
Total 1,433,384 0 (1,433,30 (100.00%)
(Continued to next page)
53
CITY OF SPOKANE VALLEY,WA
2013 Budget
General Fund Department Changes from 2017 to 2018
Difference Between
2017 2018 2017 and 2018
Amended Increase (Decrease)
Budget Budget $ % _
[(Continued from jJrevious page)
Community Dev_-Building
Wages, Payroll Taxes & Benefits 1,370,734 0 (1,370,734) (100.00%)
Supplies 32,700 0 (32,700) (100.00%)
Services & Charges 78,300 0 (78,300) (100.00%)
Total 1,481,734 0 (1,481,734) (100.00%)
Parks & Rec-Admin
Wages, Payroll Taxes & Benefits 243,514 254,133 10,619 4.36%
Supplies 7,400 7,600 200 2.70%
Services & Charges 45,850 39,350 (6,500) (14.18%)
Total 296,704 301,0834,319 1.46%
Parks&Rec-Maintenance
Wages, Payroll Taxes& Benefits 0 0 0 0.00%
Supplies 5,500 7,500 2,000 3 „30%
Services & Charges 855,850 886,200 30,350 3.56%
Total 851,350 893,700 32,350 3.76%
Paries & Rec- Recreation
Wages, Payroll Taxes & Benefits 178,945 180,274 10,329 5.77%
Supplies 8,200 7,750 (450) (5.49%)
Services & Charges 59,150 63,550 4,400 7.44%
Total 246,295 260,574 14,279 5.80%
Parks & Rec-Aquatics
Wages, Payroll Taxes & Benefits 0 0 0 0.00%
Supplies 3,200 3,300 100 3.13%
Services &Charges 494,150 489,600 (4,550) (0,92%)
Total 497,350 492,900 (4,450) (0.89%)
Parks & Rec- Senior Center
Wages, Payroll Taxes & Benefits 89,416 91,729 2,313 2.50%
Supplies 1,600 1,600 0 0.00%
Services & Charges 4,900 4,900 0 0.00%
Total 95,916 93,229 2,313 2.41%
Parks&Rec-CenterPlace
Wages, Payroll Taxes& Benefits 502,139 503,499 1,350 0.27%
Supplies 73,524 73,524 0 0.00%
Services & Charges 326,295 333,445 7,150 2.19%
Total 901,958 910,468 8,510 0.94%
Ciontinued to next page)
,4
CITY OF SPOKANE VALLEY,WA
2018 Budget
General Fund Department Changes from 2017 to 2018
Difference Between
2017 2016 20117 and 2018
Amended Increase (Decrease)
Budget Budget $ %
(Continued from previous page)
General Government
Wages, Payrolr Taxes& Benefits 0 0 0 0.00%
Supplies 145,450 104,450 (41,000) (28.19%)
Services &Charges 756,900 754,660 (2,240) (0.30%)
Intergovernmental Services 328,500 332,500 4,000 1.22%
Capital outlays 10,000 70,000 60,000 600.00%
Total 1,240,550 1,261,610 20,760 1.67%
Transfers out-#204 430,630 399,350 (31,280) (7.26%)
Transfers out-#309 160,000 160,000 0 0.00%
Transfers out-#311
Pavement Preservation 953,200 962,700 9,500 1.00%
Transfers out -#501 36,60O 36,600 0 0,00%
Transfers out-#502 350,000 370,000 20,000 5.71%
Total recurring expenditures 40,163,702 40,891,.379 727,677 .81%
Summary by Category
Wages, Payroll Taxes & Benefits 8,576,407 8,662,158 86,751 1.01%
Supplies 358,259 356,445 (31,814) (8.19%)
Services & Charges 4,330,549 4,382,590 52,041 1.20%
Transfers out-#204 430,630 399,350 (31,280) (7.26%)
Transfers out-#309 160,000 160,000 0 0.00%
Transfers out-#311 953,200 962,700 9,500 1.00%
Transfers out-#501 36,600 36,600 0 0,00%
Transfers out-#502 350,000 370,000 20,000 5.716
Non-Departmental(fines &forfeits) 602,250 579,750 (22,500) (3.74%)
Intergovernmental Svc (public safety) 23,978,307 24,559,286 550,979 2.42%
Intergovernmental Svc 348,500 352,500 4,000 1,15%
Capital outlay 10,000 70,000 60,000 600.00%
40,163,702 40,891,379 727,677 1.81%
55
Fund:001 General Fund Spokane Valley
Dept: 011 Legislative Branch 20113 Elud jet
department accou its for the anal of providing effective elected reprm.entation of the citizenry in the goworiling body.
The Council makes n sl ay decisions for lho City and Is accountable to Spokane Valley citizens by making decisions regarding
how resources are allocated,the appropriate levels of service.and establishing goals and policies for the organization.
AcoomulishmartI5 for 2017
• Conlinued to work with legislators towards obtaining financial assistance for the Barker and Pines Grade Separation
Projects. In the 2017 WA State Legislative Session,our local legislative delegation was successful in obtaining
$1.5 million towards the Barker Project and the inclusion of$540,000 In the State Capital Budget forAppleway
Trail arCaoriatles.
• Approved a 10-rear solid waste collection canlract valued at approximately$120 million(snoring inflation)that will
save the community an estimated$14.5 million.
• Approved an Interlocal Agreement with Spokane County for the continuation of ttxe provision of law enfarcemenl
serviaas through the Spokane County Sheriffs Deparlmeol that will run Ihrougli 2022_ This updated agreement
incorporated eleven goals the Council approved in July 2016.
■ Approved a City reorganization that resulted in the oambinatioil of the Public Works and Community Development
Departments that resulted inthe reduction of.65 FTEs.
Goals for 2418
■ Continue to work with state and federal Iegislaters towards obtaining financial assistance for the Barker and Pines
Grade Separation.Projects.
a Continue to pursue a plan to sustain the City's Pavotnant Preservation Program,to include sustained financing in
Street Fund#101 and Pavement Praserwatlon:Fund#311.
• Pursue a siratoglc plan for financing and completing all grade separation project_
■ Pursue state and federal financial assistance to address transportation concerns along the entire Barker Corridor.
■ Pursue financing for Browns Park,Balfour Park,and Appleway Trail amenities,and conlinue lho acquisition of
park land.
• Continue and evand where possible economic development efforts. Complete the development of Implementation
strategies for the retail and tourism studios that were completed in 2016,
• Foster relationshipswith federal, state and local legislators including the Spokane County Boards of Commissioners_
Budget Summary
2014 2015 2016 2617 2016
Actual Actual Actual Budget Budget
Personnel-FTP Equivalents
Mayor 1.0 1.0 1.11 1.0 1.6
Council ai 6.6 6.0 13,0 6.0
Total FTEs 7.0 7.0 7.4 7.0 7.0
Budget Detail
Wagon,Payroll Tates&rienetiis $ 151,1356 $ 206,705 $ 704,631 $ 236,1322 $ 233,194
Supplies 2,375 2,908 4,535 4,550 4,950
SonYccs&Chergcs 211,573 157,665 160,820 307,400 310,350
TeM LecjlslaII a Branch $ 40b$0 367,276 $ 376262 $ 542,97 .S 549,4194
56
Fund:001 General Fund Spokane Valley
Dept:013 Executive Branch 201 Budget
013-City Manatter Division
This dBpartliront Is accountable to the City Council far the Operational results of the organization,effective suppoi t ref
elected officials In achieving their goals,fulfillment of the statutory requirements of the City Manager, implementation of
City Council pollcics,and provision of a communication linkage between citizens,the City Council,City departments,
and other government agencies-
AocomplEshmants for 2017
• Worked to support the City Council's 2017 Goals as rolorenced In the Legislative Branch Budget
■ I-'reparod a 2018 Budget that maintained existing levels of sarvice and provided modest program enhancements
with an increase to General Fund recurring expenditures of just 1-81%.
• Worked with all City departments to update the 2018 Business Plan that is a guide to the development of the 2018
Budget which is accomplished by Ii okirig Together community priorities,financial projerkians and City Council goals-
• Worked with State Lobbyists on behalf 01 City Interests.
• Prepared a 2018 Council Legislative Agenda that was discussed by Council on three separate occasions. This was
followed by a separate meeting with our local legislative delegation where the Councilmerrtbers and Legislators
discussed areas of common interest,including our legislative agenda.
• 'Working with the Finance Department, provided updated financial information In Moody s Investors service which
lead to an upgrade to the City's bond rating from 'Aa3"to"Aa2".
• Led a Library Ad Hoo Committee CAM posed of both Staff and Elected representatives of both the City and Spokane
County Library District(SOLD)whose mission was to work towards a plan that advanced the den and eventual
construction of a library stnrcturB at the comer of Sprague and Herald- In 2017 this led to a five-year extension of an
I nterlacal Agreement(now running through October 2022)between the City and the SCLD that{ vas there lime to develop
a plan on how to proceed with a process hal loads to a library design and eventual passage of a voted bond issue.
■ Worked with the City Attorney's Olfico and other staff through a competitive bid process for a solid waste collection
contract.This ultimately lead to Council's award of a ten-year collection crmtract valuers at approximately$120 million
(ignoring inflation)and a savings le the community of$14.9 million.
▪ Following Council's July 2010 adoption of eleven specific law enforcement earviau goals,worked with a team of City
employees and representatives of this Spokane County Sheriffs Department In euo0Bsslully negotiate a contract
er1ension that runs through December 2022.
• Worked with the Deputy City Manager on a reorganization that combined he Public Works and Community and
Economic Development Departments.
• Provided leadership support for tiro strengthening and promotion of Spokane Valley's core values and fiscal policies-
coals for 2018
. Work to support City Council's 2010 Goals as relcarc,iccd under the Legislative Dur1get-
• Present Council with a balsncad 2.010 Budget.
• Work with Federal and State Lobbyists on behalf of the interests of our City.
▪ Prepare the Legislative Agenda for Council consideration.
• Continue efforts to support economic development.
Budget Summary.
2014 2015 1 2016 2017 2016
Actual Actual Actual Budget rBridget
Personnel-FTE Equivalents
City Ertanariar 1-0 1,0 1-0 1-0 1.0
City Clerk 1-0 1,0 1.0 1.0 1.0
❑cputy Cily Clerk 1-0 1.0 1.0 1.0 1.0
1ldrniplrstINu,Analyst 0.0 0-0 0.0 0.0 1.0
Srai�ur Mminlsirailve Analyst 0.0 0-13 0.0 0.0 1-0
Jldmirriserallve Asslslant(cc) 1.0 1-0 1.0 1.0 1.0
ExeeuiSvve Asslsrsll(CM) 1.0 _ 1-0 1.0 1.0 1-0
'total FTEs 5.0 5-0 5.0 5.0 7-0
Budget Detail
wages,Payroll laves&Benefits $ 596.336 I 601,620 $ 785,181 1 655,.325 $ 377,105
Supply 6?9 2,160 1,014 3,3174 4300
Seruloes&Charges 38.639 58,211 30,804 65,810 74,840
NonrroJIring expenses 0 3,161 453,116 0 0
IotalCity Manager Division a 4 $35,601 $ 666,170 $ 1,270,118 4 724,435 $ 056,246
57
Fund;001 Gonoral Fund Spokane Valley
Dept:013 Executive Branch
2018 Budget
015-CIiv Altornov Division
Accomplishments for 2017
• Assisted in ounductIag RFP for solid waste collection aervices And negotiaHng,drafting,and executing solid waste
collodion=Wad.with Waste Management,
• drafted ruaw sidewalk snow removal provisions;primary staff liaison to sidewalk snow ad hope rdinmilte$_
• Advised ort various issues arising in Ude proposed Painted Hill development.
• Pariicfipaled oil the City negotiation team for amendments to the law onforoement iltericeal agreement.
• Advised on issues relating to the 2017 legislative Agenda.
a Advised on many Issues relating to completion of the Sullivan Bridge.
▪ Members of the new City Hall owlstruction management team.
• Drafted a model franchise and development regulations relating to small cell technology.
• Reviewed and advised on numerous public record requests and rclatod issues.
• Provids€i training for Council and staff an a range of issues.
• 16tte'17th Avenue property clean-ups;implemented now proroeduru to secure and abate unsafe dwellings.
Goals for 2018
• Have a fully operational office that proactively assists in program development,advises all doparunents on legal
issues in a tersely manner and manages all potential and existing litigation_
a Work with Community and PubfioWorks and Finance in Idanlifyiiig and implementing economic develop:iien!.
options
• Assist caber departments in analyzing and mapping existing processes to determine compliance with laws arid
whether higher levels of customer service can be achieved.
▪ Assist Council and staff In accomplishing items on the 7.017 Legislative Agenda.
®udlet Summard
2014 r, 2015 2016 2017 2018
Actual Actual Actual Budget Budg9i
Personnel-FTE Equivalents
City Attorney 1.0 1.0 1.0 1-0 1.0
Deputy City Attorney 1.0 1.0 1.0 1_f1 1.0
Attorney 0.0 0.0 0.0 0.0 0.5
Administrative Assistant- 1.0 1.0 1.0 1.0 1.0
Total FTEs 3.0 3.0 3.0 3.0 3.5
In�tCrr:s 2.0 2.0 2.0 2.0 7.0
Budget Detail
W1!]rr,,Payroll Taws&benefits $ 357,098 $ 374,113 $ 407,008 $ 434,041 $ 500,+181
Supplies 2,158 700 623 2,105 1,951
aeiv &Caergee 87,532 83,95'1 80,362 79,1148 66,320
Nonrecurring expenses 0 0 0 0 4,809
Total City Attorney Division $ $ 458,707 S 467,993 j 515,0114 $ 500,561
58
Fund:001
Genera I Fund Spokane.Valley
Dopt: 016 Public Safety 2418 Budget
Tire Public Safety department budget provides fiinds for t to protection of persons.aiid property in the city.
The City contracts with Spokane County for law enforcement,district raurl, prosecutor soviets.
public defendo services.probation services,jail and animal control services. 500 following page for
detail information on each budgeted section.
Recurring Expenditures:
Judicial System-The Spokane County District Court is contracted $ 2.162.678
to provide municipal court senuices. The contract provides for
the servicBs of judge and court commissioner with related support
staff-Budgeted amount also includes jury management fees-
Law Enforcement- The Spokane County Sheriffs Office is 20813,31.6
responsit4e for maintaining law and order and providing police
services to the community under the direction of the Felice Chief.
The office provides forte preservation of life,protection of
property,and reduction of crime.
Jail SyStean-Spokane County provides jail and probation 1,588,641
services for persons santarocod by any City of Spokane Valley
Municipal Court Judge for violating laws of the city or slate.
Animal Control-Spokane County will provide accrual control 29+3,636
services to include licensing,care and treatment at lost
or stray animals,and response to potentially dangerous eriimal
coniranlations-
Non-Departmental
Fines and forfeitures ID the Stato of Washington 579,750
Grant experldilures 20,040
Total Recurring Expenditures 25,464,751
Nonrecurring Expenditures:
Capital oullay-lull facility generator 1.10,000
Total.Recurring and Nonrecurring Expenditures fi 25,5.x4,251
5g
City of Spokane Valley
2018 Budget
018-Public Safety
2014 2015 r 201620'17 2418
Actu31 Actual I Budget 1 , Budget Budget
Recurring:
Judtclal System:
District Court CoritfaCt $ 820,62B $ 656,129 $ 656,049 $ 769,083 $ 679,191
Public Defender Contract 649,831 710,280 649,831 721,638 785,359
ProseeutarContract 410,196 479,782 634,942 542,747 556,234
Pretrial SPruices Contract 117,046 131,041 133,275 135,432 139,892
Bublutal Judicial System 1,997,703 1,977,241 1.976,097 2,168,892 2,162,676
Law Enforcement System:
Sheriff Contract 17,731,187 18,705.133 18,3131,.356 20.036.884 20,408,5134
EanergencyManagement Contract 82,237 8.8,079 87,705 69,371 90,620
Wages, Payroll Taxes&Benefis 6,506 2,617 2,375 3,000 3,000
Operating Supplies 3,388 2,144 3.092 4,000 3,500
Repair 8 Maintenance Supplies 3.343 2,007 994 2,500 2,000
Professional Services 0 1,334 0 0 13
Postage 0 0 3,316 0 0
ElectricityirGas 20.887 18,953 16,976 22,000 20,000
Water 1,497 1,275 1,356 1,600 1,500
Sewer 850 9115 2,307 2,590 2,500
Waste Diapnsel 3,462 3,372 3,400 3,5119 3,500
Law Fnf. Bldg Mrrintenanc r Contract 58,331 76,1376 61,814 70,090 68,504
Taxes and Assessments 715 715 715 715 715
Miaceflaneoua Service0Ccrtlingency 250 550 0 180,000 200,000
Crywolf Charges&Fees. 48,348 45,419 43,792 50,000 0
Umpqua Rank Fees 5,726 9,413 8.789 10,000 0
Subtotal Law Enforcement System 16727 18,461,078 18,597,997 20,476,070 20,613,348
Jail System:
Jail Contract 996,5.57 1,21.3,502 1,322,694 1,389,039 1,588,1641
Work.Release(Geiger) 151,158 _ 0 0 0 13
Subtotal Jail System 1,1 47,715 1,213,502 1.322.894 1,389,039 1,598,841
Dolor;
Fines&Eorfeltures State Remittance 637,014 587',446 561,476 602,254 579,750
Animal Control Contract 287,051 290,228 291,209 294,121 299,636
Non-Capital Lqulpment for JAG Grant 0 4,579 0 20,000 20,000
Settle&Adjust 13 (753,653) 0 0 0
Non-Capital Lqulpment for 2011 JAG Grant 8,010 0 0 0 0
Non-Capital Lqulpment for 2013 JAG Grant 21,405 0 0 0 0
Nan-Capital Equipment for WASPC Grant 0,020 0 0 0 0
JAG. Wireless Cards 3,979 0 0 0 0
SVPD Wireless Cards 434 13 0 0 0
TravellMileage(Meals 0 74 0 0 0
Nighttime Seatbelt Patrol Overtime 1,647 13 0 0 0
Drive Hammered-Get Nailed Grant 19,802 B,743 0 0 0
Office Furniture&Equipment 0 35,823 67.1$7 0 0
Distracted Driving 0 331 0 0 0
Click it or Ticket 0 714 0 0 0
TZT seatbelt patrols 0 724 0 0 0
Subtotal Other 984,482 176,009 919,812 916.371 8419,390
Subtotal Recurring 27,096,627 21,827,830 22,815,860 7.4,9550,372 25,464,251
Nonrecurring:
Building Repair and Maintenance 22,159 6,882 56,+334 0 0
LEG Labor Contract Setllernenl 0 2'2'4,244 0 0 13
Full Facility Generator 0 0 0 0 190,000
Capitaloa,itay-CADiRMS 7,468 294,575 177.126 14x,004 0
Subtotal NonrecuirDig 29677 527,682 234,060 145 00 1013,000
Total Public Safety $22,126,254 322,355,512 $23,050,920 $25,095,372 $25,554,251
60
City of Spokane Valley
2018 Budgeted Contract Expenditures
$ 5.000000
4'
$20,,000,000 -
$15,000,000 -
S1O,ODO,0DO -
55,000,000 -
1588,81
7L
�■ 168,502.1s , 3.s
District Court 'Public Defender Prosecutor Sheriff Contract Emergency Law Ent Bldg Jail Contract Animal Control
Contract Contract Contract Management Maintenance Contract
Contract Contract
61
Fund:001 General Fund Spokano Valloy
Dept:018 Operation&Administrativ9 Services 2.018 Budget
The Operations&Administrative Ser docs Ltepartrtient is composed of three divisions,the Deputy City Manager Division, I I
Finance C1iviainn,and the Human Resources Division.
013-Deputy City Manager Division,
The Deputy City Manager(DCM)supervises the Corn munity and Public Works Deportment,assists the City Manager
in organizing and diroclhrig the other operati cis of the City,and assumes the duties of City Manager in 1,isiher absence.
Accomplishments for 2017
• Worked to:support th r 2017 Goals of the Legislative and Executive Breach,.
• Worked with the City Manager to develop and Implement a reorganization that combined tiro Public Works and
Community and Ecunomic Development Departments.This resulled in a reduction 01.65 FTEs and reduced
payroll costs by approximately$200,40[}_The end result was the creation of three separates but intedinked divisions
including:
-Buildlnp and Planning
.,Engineering(including Street Maintenance in Fund#1011
-Economic Development
• Coordinated the efforts of the City I fall construction and moving teams that led to the completion of the proiect
Within budget in terms of both time and cost.
1 • Directed the City's Economic Development program which included;
- Iretegic initiatives to prepare the City's Northeast Industrial Area for dcvetnpment including creating a
streamlined permitting process and extending critical Infrastructure into the area.
--Cnardineted with Spokane County to not only extend sewer service within City roods but also to future industrial
developments.
--Completed the 2017 marketing program which included the development of a dedicated econornic deveto rnent
website.
Continued recruitments far two large industrial projects,
--Improved the 6 year Transportation Improvement Flan development process
• Directed the Engineering Division and recruited a City Engineer
• Began the design process for the Barker and Pines Grado Separation Projects.
• Improved the City's relationship with the Washington State Department or Transportation..
• Oversaw the completion of the Sullivan Road Bridge Projent_
• Reviewed the Pavement Management Program and initiated improvements for determining the City's financial need E.
• Completed the environmental determination process for the Fainted I tills development.
Goals for 2Q1
■ Support the 2018 Goals of the Legislative and Executive Branch_
• Work with the City Manager and Stan to develop the 2019 Business Plan-
. Continue to improve staff rxammunicatiurn and efficiency as part of the 7.017 reorganization_
• Complete the reonstment processes far ongoing large industrial projects
• Complete the designs for the Barker and Plnos Grade Separation Projects.
• Determine the City's financial need fur Iho Pavement Management Program,
Budget Summary
20142015 2016 2017 I 2018
Actual l Actual Actual Budget l Budget
Personnol-FTE Equivalents
Deputy illy M -.ager 1.0 1.1k 1.0 1.0 l.0
;'aesitbr Alminlalrallve Analyst 1-0 1.0 1.0 1.0 0.0
Fuhlir:IntormarlanOfticer 1-0 1.0 1,0 1.0 0.0
Atlinilnislrallee Analyst to 1.0 1.0 1.0 0.0
QlricerAssistant l to 1.0 1.0 1.0 1.0
QIr1€eAselaignr ll 1.0 1.0 1.0 1.0 t0
Total FTEs 6.0 6'0 9.4 6.0 -3.0
Intern 1.0 1.0 1.0 1.0 0.0
Budget Detail
Wages,Payroll Taxes a Benefits $ 496,2715 $ 612,576 $ 518,914 $ 672,977 $ 358,403
Supplies 1,519 i3O$9 1,137 2,000 2,fi0t7
SarviceE&Chergos
36,593
59,134 89,14777,340 90170
NonrecurringSoftware Rurtihace tQ AIer11 0 0 [I 011 700.
Total Detsuty City Manager Dion S 535,460 $ 672,799 $ 609,198 $ 752.277 $ 402,363
02
Fund:001 Genneral Fund Spokane Valley
Dept:018 0por9Von.Administrative Services 2015 Budget
014-F Ivan ce Division
The Finance Division provides financial management sarviiCeS for all City departments. Programs include accounting and
financial reporting.papal,accounts payable,purchasing,budgeting and Financial planning,treasury,information technology
and investments.The division is also responsible for generating and analyzing financial data related to the City's operations.
The department prepares Finance Activity Reports For reviaw by the City Manager and City Council as wall as the
Cornprahi rive Motif Financial Report ICAFR).that is awed to an annual audit by the Washington Slate Auditor's Office.
Acc nflllshrnenlsfor2017
. Implemented audit recommendations.
. Improved accuracy in the financial statement preparation process.
. Completed the 2016 GAFR by May 30,2O1'f,and received a"dean audit opinion"
• Maintained oansistenl levels of service In payroll,accounts payable, budget development,periodic financial report
preparation,and information technology services.
■ Continued wilh the ongoing process of refining the replacement program for IT resources.
. lAierkeri with all City departments far a seamless physical and technological transfer of operations to the new City
Hall building.
• Acquired and installed equipment necessary for the broadcast of City Council meetings in the Council Chambers of
the new City Hall building_
Goals for 201.0
a Maintain a consistent level of service in payroll,accounts payable,budget development,periodic and annual financial
report preparation and information technningy senric es_
• Work with Finance staff to cross-train position responsibilities and knowledge base where possible.
• Provides adequate training opportunities to allow stall members to remain current with changes in pronouncements
by the Governmental Accounting Stands ids Board( AS ),changes in the Eden financial managemealt system,and
changes in the electronic technology that allows all City employees to be more efficient and aifocllve_
▪ Complete the 2017 Annual Financial Report by May 30,2016,and receive a'clean audit opinion"from the
Washington State Auditor's Office..
. Continue with the ongoing process of relining ttia replacement program for IT hardware resources including server
hardware,_network hardware,printers,and network-based appliances(firewalls,email backup,network switches.
intrusion prevention hardware,etc.),desktop computers,and the phone system. This will continue to be the
foundation for future budget developments and In large part dictate operational workload through the course of the
next year.
• Update the existing inventory of all related equipment currently deployed inolrrding when It was acquired,its expected
useful life,anticipated replacement dale,and replacement cost.
Budget Summary
2014 20152016 2017 201
1 Autuat Actlrel �_ Actual Budget Budget
Personnel-FTE Equtvalanis
Financo DircaOf 1.00 1,00 1.00 1.00 1.00
Abcoungag Manager 1-00 1.00 1.00 1.40 1.00
AocountantfBudgetAnalyst 3.75 3.75 3,75 3.75 3,75
Accounting Thchuliclan 2.00 2.00 2.00 7,00 2.00
IT Specialist 2.00 2.00 2.00 3.00 3.00
GISlDataLase Administratc)r 1.00 1.00 1.00 1.00 1-00
lklp IleA Technician 1.00 1.00 1.00 0.00 0.00
Total r r is 11.75 11.75 11.75 11.75 11,75
Budget Detail
Wages,Payroll Taxes a 0eiie'-fiis $ 1,057,271 $ 1,028066 S 1,149,070 $ 1,252,469 $ 1.306,614
supotg4,946 2,826 x,147 6,x106 0,4 0
Services&Chergos 36,520 30,817 1 0,181 24,000 24,000
TratalFlrrancel3iaiaion $r 1,098.737 $ 1,062,309 $ 1,173,396 v ',782.460 $ 1,330,064
63
Fund:,001 General Fund 5pokeneValley
Dept:018 Operation&Adrninictrative SoryicoR 2018 Budget
016 man Resources Division
I lurnan Resources{HRS is administered through,the City Manager. The HR operallon provides services in campcnsatlon,
bandits.training and organizational dovolcpment,staffing,employee relations,and communications,The Human
Resources Office also provides Risk Management services as well as website and Mobile App design and maintenance
Accomplishments for 2017
• Provided support and guidance to employees and mangers through the reorganization of Public Works and CER,
• Evaluated Employee risk codes in compliance with Stab Labor and Industries,
• Achieved thin A4 C eliCity Award for the 6th consecutive year.
• Coordinated Active Shooter and Personal Safety training for Staff.
• Assisted Council with the development of the City Manager review process.
[osis for 2018
• Negotiate the successor bargaining agreement with the Labor Union representing City employees.
• Respond to internal as well as external forces to recruit and maintain a high performing workforce,
• Continue to support employee wellness through attainment of the AWG WeiClty Award_
• Support City departments in changes duo to City Hall relocation,
▪ Provide Employee Ethics training lu City Staff.
Budget Summery
2014 2015 2016 2017 2018
Actual Artiral Actual Budget Budgot
Personnel-PIE Equivalents
Human Respurce Manager 1 0 1.3 1 0 1.[ 1.;7
Human RmunirCeTeciwilciall 1 0 1.0 1.0 1.0
Thal FTEs 7.0 2.0 2,0 2-0 2.1:
Budget Detail
Wages,Payroll Taxes&Benetiox $ 208,063 $ 216,51$ $ 228,790 $ 237,35'6 $ 254,577
Supplies 679 4334 234 7S0 580
Sorvioex&C orgea 20,941 18,648 15710 24,131 20 230
Teta Human Resources Division $ 2217,£83 $ 2:35,600 $ 742234 $ 262 $ 275.387
134
Fuad:001 General Fund Spakarle Valley
Dept: p32 Public Works 2018 Budget
_ 6
The Public Works Department was r, nsnlidatad i!r.o use i'cww Community and Public Works Department during the City's
reorganization effective Aral 1,2017.Historical Irrfui rrlaL e`1 will be included here far aurnparlson purposes until the prior
years'activity drops off of the bekvrr Budget Summary.
Eiu duet Summary
2414 2015 2016 2017 2010
Actual Actual i Actual Budget Bud{lst
Personnel-FTE Equivalents
Puhli':'s"r31k&Drreclor 1.0 1.0 1.0 1.0 0.0
Mrikini.51Milye Assletsni 2.0 2.0 2.0 2.0 0.0
coos'Improvements Program Manager 0,0 0.0 1.0 1.0 0.0
Engineer 1,0 1.0 1.0 1.0 0.0
Engineering Technician I 2.0 20 2,0 2.0 0.0
Engineering iecctrnieianII 1,0 1.0 1.0 1.0 0.0
MStiliConst Inspector 0,5 0.6 0,5 0.6 0,0
Flaring Grata Engineer 0.376 0.315 0.375 0.375 0.0
jentor Engineer 2.0 1.0 0.0 0.0 0,0
senior i=raglneer-Proj ldgmt 1.D 2.0 2.0 2.0 0.0
Tafel FTEs 10.875 10.$75 10,875 14_$75 0.4
' Budget Detail
Wages,Payrol Texes&Benefits $ 617,097 $ 684.656 $ 660,38B $ 0.46,082 $ 0
supplies 10081 11,149 0,209 14.750 0
services&Charges 51,768 42.913 102,733 81,800 0
FJanreoaerring expenses 0,640 0 0 03
Total Public Wurks $ 718,,6$$ $ 7$8,723 $ 772,32 5 $ 921,632. 3
55
Fund:001 General Fund Spokane Valley
Dept:033 City Hall Operations and Maintenance 2018 Budget
The Community anti Public Works Division provides management and oversight of the City Hall(Jperalioris and Maintenance
[teperlmerrt.This dopertmcnt Is responsible for the overall operations and maintenencgo of Uis row City Flail facility,the
nanstrur iarti of which broke ground in June of 2016 and was completed in the Fall of 2017.The building is located on a
3.30 sere site at the sCuthoast corner of Sprague Avenue and Darrnouth Road,The City Hall°potations and Maintenance
D eparlrnant will ha respoiisibte for,among other things,the grounds maintenance,janitorial sarvirx35,and maintenance
(F the HVAC and allied building systems_This department wil also be responsille for the operations.and maintenance of
o ther City facilities,such as the Valley Precinct and the Street Maintenance Shop,an time allows.
Burlttot Summary
2
14
016
2010
L_A�ual 1 A tual budgot Budgetl Budget
Personnel-PIE Equivalents
Maintenance W nrker.Feeilill 0.0 0.0 (1 0 _ -.C 1.0
Total FTEs 0.0 0.0 0 0 1.0 1..0
Budgot Detail
Woos,Payroll Taxes&neneilts $ a $ 0 $ Cl $ 00,8113 $ 100,943
Supplies 0 0 Cl $ :IMOD $ 30,000
Scruice*SiChr'ftje 0 0 Cl $ 175,100 $ 175,100
total Administrative Division $ Cl $ 0 a 0 $ 303,918 $ 906,043
66
Fund_001 General Fund Spokane Valley
Dept: 040 Community&Public Works 2018 Budget�
Tie Community and Public Works Department i s a new departalent as a result of the City's rep'geriarzlien effective April 1,7017
This Department Ls a consolidation of the previous PublicVicorks and Community and Economic.Development Departrnen7 It
is comprised of three divisions:the Engineering Division, the Economic Development Division,and the Building and PIsanr it 3
Division
1141 -1=ngineerin4 Division
The Engineering Division combines Development Engineering from the previous Community&Economic Development
Department with the engineering service provided by the previous Public Works Department.The Engineering Division
includes the following functions,
Capital improvement Pro Irani plans,designs,and constructs new facilities and ma•ntainn,preserves,and
reconstructs eAsting facilities owned by the City of Spokane Valley.
Development Engineering{DE1 ensures that land artians and commercial building permits comply with the adopted codes
for private infrastfuctrare development through plan review and construction inspection.
Traffic Management and O srelions provides traffic engineering for safe and efficient multi-faceted transportation systems
throughout the City{included in the Street Fund#101).
Utilities oversees the City's surface and Stnrmweter Utility,manages the City's contracts for solid waste collection
and disposal,and coordinates other utility issues on behalf of the City as assigned(included in this Stormwater
rdanuganiant Fund#402).
Street Maintenance provides responsive m aintenanCe and repairs for 461 center line miles of City streets. The
City of Spokane Valley operates ten Cily-awned snow plows which are responsible for the clearing of the priority 1 and 2
roads along with selected hillsides(included in Itre Street Fund#101).
Accomplishments for 2017.
• Implemented approved capital projects.
• Administered and managed slate arid foderal funds received for capital projects.
• Assisted with the development of the updated Transportation improvement Plan.
■ Assisted with The preparation of grant applications for capital projects.
✓ Completed 2017 Pavement Preservation Projects as approved-
■ Participated in the update of the l astern Washington Stormwater Manual_
• Coordinated regional Iranspoitatien issues with SRTG,adjoining municipalities,and VVSDOT.
• Provided high-quality customer service by maintaining entiineeringfplannirig review limes of less than 2 weeks.
Goals for 2018
• Implement approved capital projects
* Administer and manage state and federal funds received for capital projects.
• Assist with the preparation of grant applications hr capital projects.
• Prepare final design for Barker Road and Pines Road[Matto Separation Projects.
• Continue work on permit pre ass and€alstomcr service improvement.
• Continue to coordinate regional transportation issues with SRTC,adjoining municipalities, and MOOT,
[cerI4rcre Of?next page)
67
Fund:001 Goncral Fund Spokane Valley
Dept:0 40 Community&Public Works 2016 Budget
(!;0.9firrwsrfhcrraptr+orpe ej
Bud 0at Summary
2014 2010 2016 1 12017 2010 1
Actual Actual Actual Bud yat fludget
Porsonnel-FTE Equivalents
City Engineer 0.0 0.0 0.0 0.0 1.0
AdministrativeAssislant 0.0 0.0 0.0 0.0 2,0
Engineering MMManagor 0.0 0.0 0.0 0.0 1.0
Senior Engineer-Prodi Mgml. 0.0 0.0 0.0 0.0 1.5.
Engineering Tech II 0.0 0.0 0.0 0.0 0.5 •
Engineering Tech l 0.0 0.0 0.0 0.0 1.0 •
Senior dev Engineer 4.0 0.0 0.0 0.0 1.0
Engineer 0.0 0.0 0.0 0.0 1.0
klein{Constructfnn Insgactor 0.0 0.0 0.0 0.0 2-0
Water ResourccSr.Engineer 0.0 0.0 0.0 0.0 - 1.0
Total t i Es 0.0 a 0,0 0.0 0,0 12_D
'Budget Detail
Wages,Payroll-rives&Benefits $ 0 $ 0 $ 0 $ 0 $ 1.424,767
Sup tics 0 0 0 0 27,750
Services&Charge$ 0 0 0 0 120,410
Nonrccurring IlemS 0 0 0 0 _ 0
Total 1-itiglneefing Division S 0 0 $ 0 $ 0 $ 1,572,247
• 50%of fhost posolorm are budgeted to the Eaginserirrp Division AO{frt.:!.Gene,254 Fund mllf]Nie badarrem b'[kiwi as a Bart Car
Capirat PrE0CtS pUndI.
68
Fund: 001 Goncrat Fund Spokane Valley
Dept:e40 Community 8.Public Works 2018 Budget
042-Economic De elooment Division
The Economic Development Division oversees the Comprehensive Plan,the Six-Year Transportation Improvement
Plan{TIP),Community Development Block Grants and Public Relations. The Division works to build relationships with
busine4 ,the community,and economic development partners to pursue economic de-velaprrient strategies ensuring
long-tem',fiscal strength of the City.
Accomplishments for 2017
• Administered the annual Comprehensive Flan update process.
• Developed the 2018-2023 Six-Year Transportation Improvement Program.
• Coordinated the City's Pavement Management Program.
• Authored the City's capital improvement grant applications.
• Developed a Planned Artiun Ordinance for NE industrial Area.
• Worked with Spokane County b extend sewer to the NE Industrial Area.
• Created SEPA infill Exemption arena to strearniine development.
• Continued to implement the strategic marketing plan.
. Provided information to the general public,media,outside agencies,and community agencies,
• Continued to cnItehorate with economic development partners-
• Provided technical support to recruit new industries.
• Coordinated the C�ornmunity Devettapment Block Grant program.
Goats for 2018
• implement the retail recruitment strategy.
• Develop a comprehensive prioritized Pavement Managerrtint Program.
■ Pursue infrastructure Improvements to foster eronarnic development.
• Fluid and impiemont strategies to promote business grrrivih.
• Continue to implement the strategic marketing Oen-
* Strengthen relationships with our econom is rdevelopment partners.
• Seek grants lo support economic development initiatives,
• Identify additional CDBG program opportunities.
• Develop tools and programs to support small business retention and expaansion-
• Participate in regional economic,transportation,arid planning committees.
• Develop a long range capital improvement program that integrates traaisportatinn,water,stormwater,and other
fanility plans
a Seek opportunities to implement the tourism strategy.
• Partner and promote events such as Valleyfest,the Pike Swap,Craves NW,and Cycle Oration-
■ Seek partnership opportunities with schools and workforoe development agencies.
• Continue to use strategic initiatives to recruit,egiand,and retain businesses.
Gude'at Summary
2014I 2015 4 2016 2017
I 201
Actual J Actual J Actual Budget Budget
Porsanncl-FTE Equivalents
E+aiinn1IcDevelopmentMenagar 0.01 0-0 0.0 DA 1-0
Elam ilc uev+e1opment 5pxia is( 0-D 0.0 O.D 0.0 2.0
Floe>'ing[rants Engineer 0-D 0.0 0-D 0.0 0.:75
Put:Inrorrn$hon Officer 0-0 0.0 0-0 0-D 9.9
5eobrTransportation Ptannor 0-0 0,0 0-0 0.0 1.9
orrice.Aaai9rantI 0-0 0.0 9-0 0-0 1.0
Tore)FTEs 9.0 0,0 0.0 0-0 0-375
intern 0,0 0.3 110 9-0 1.0
Budget Detail
Wegos,Patyrall T,xes&benefila $ 0 3 U $ 0 $ 0 S 679.852
Suppliers 0 D 0 0 2,500
Scrvioes.&GrsTgea 0 0 0 0 258,200
Nonrecurring-Fterell Recruiter 0 0 0 050 000
Total Engineering Division 0 $ 0 $ 0 $ 0 . $ 1,020,0,42
Position isbudo.crofir37,s%here inThe GenerafRiad;37.5%ire Pie.Srra?ernandBUN.and2 irr&Y SIMPiviwrer Fund W402
69
Fund:GD1 Go mini Fund Spokane Val icy
Dept:04C Community&Public Warks 2018 Budget
043-13uildin[ an[IP f5lvlslan
Tho Building and Planning Division is responsible For and er7f*rclrn the State Building Code as required ht State
law_The purpose oriha International Code3•a3 adopte,1 by tie Stale of Washiriytof and City of Spokane Valley,is io
piomite the health,safety,and welfare of th0 occupants or users 4f the building and strudLYes and the ganera'I public by
requrini minimum performance standard for siructural strength,exit systems,stability sanitation,light,ventilation,energy
conservation,and fire safety to ensure the City'aciamplywith VariaLIS codas.
The Manning program's current primary resporisibllities Include prar:essing revisions to tila City's Municipal Code,reviewing
land use applications to ensure compliance with adopted development regulations,with the State Environmental Policy Act
(SEPA)(RCW 43_21C),and with the state 3uhdivisian law{RWC 56.171
Accomplishments for 2417
•Created and implemented a customer service suavity. •
•inhprovod resI 1c i1 al building review at the Permit CenEex CaLNrter with Incicasec counter reviews peaformed
by Permit Facilitates and creation ata Multiple Uso Plan Program.
•Developed Swimming Pcxil,ROW Pro€ess&Submittal Guide asR informational bulletins nor public assistance.
•Maintained and enhanced partnerships with Spokane,Spoken County and outside review agencies_
•Implemented Cor10 Enforcement process changes to inaorporale Office Assistant and(wilding inspector
■Residential Approach Inspection shifted to Building Inspectors,
a created and Implemented a Regional Special inspection-rid Fabricator program involvement in case operation
and field investigation.
.Coordinated prOgi OSS reports on Regional Hazard Mitigation Plan.
•Created custom reports in permitting system t4 meet the needs of outside reporting a4endiUS_
Goals For 2018
•Work on permit processes and mistimes service improvement plan to enhance customer experience at the
Permit Center.
■ Develop performance MO:aSuroS
• Coordinate on central reporting Function in SMARTG6v System.
*Expand on-hula permit system,
•Incorporate data from SVFD records to facilitate re-use of e7d3tfng vacant buildings and tenant spaces,
•Increase efforts tri establish and maintain relatiinsttlps WO regional Jurisdictions and outside review agencies.
•Implement Code Enforcement educational awareness program to inform the public.
•Provide cross Iraining of stair tib facilitate coverage during times of lean staffing.
•Coordinate with regional partners an the Hazard Mitigation Plank
•Assist in the flnallzallon of Municipal CC51e updates-
•Pr[7caess 2017 Comprehensivo Plan amendments.
BudlietSummary
2014I 2010 2017 I 201B
Actual _.J f Actual Actual Budget f Budget
Personnel-FTS Equivalents
Budding Official 0.0 0.0 0.4 4.4 1,0
.Assistant Buildhg Official 0.0 4.4 13 II P.O 1.0
f9uiIiing inspector II 0,0 4.4 4.4 (LO 3,f3
AdminislrartivcAssialant 0.0 0,0 4.4 0.0 1.0
Planner 0.0 4.0 0,0 0.0 3.4
netrei}pnent Smile°Coordinator 0,0 0.0 0.0 0,0 1-4
Enpinocring Tads 0.0 0,61 0.0 0.0 1.0
Office Assistant! 0.0 0.0 0,61 0.0 2.4
Prsrinyl raalllstcr 0,4 0,0 0.0 0.0 2.0
Plans Examiner 0.0 0,0 0.0 0.I 1.0
Senior Pima Examiner 0.4 0.0 0,0 0.0 1.0
ane r..nrc cernenl Ultloar 0..0 0.0 0.0 0_0 1,0
Senior Planner 0.4 0,0 0.0 1}.4 1.0
To1eI FTEs 4.4 _0.0 4.4 4.4 19.0
budget Detail
wages,Ps fratl Taxes s.Benefits $ CF $ f3 $ t} $ n $ 1,876,477
Supplies 0 a 4 0 44,240
Services&Clhsrgsns 0 4 n 0 325,04E
Int 'ryavernrner 1al Payments _ t1 D 0 €1 20,00t0
Tom f3uln7ing DMslon 0 S U $ 0 $00 $ 2.288.871
70
Fund:001 General Fund Spokane Val icy
Dept:050 Community&Economic Development 2018 Budget
The immunity and Enanorn is Development Department was consdide1ea into the new Community and Public Works
Department during the Cites reorganization effective April 1,2017. Hisloricdl information will be included here for co,r1peri.On
purposes until the prior years"activity drops off of the below R.adget Surrnmary.
057-Administration Division
i Budget S u m m ary
' 2014 201 2018 (2017 1 2015
Actual Actual Actual Budget I Budget
personnel-FTE Equivalents
C.ommmily Development Director ",fl 1.0 1.0 1.0 0-0
AdministrativeAeel6F2nt 1,0 1.0 1.0 1.0 0.0
Total FTEs 2.0 2.0 2.0 2.0 0.0
Budget Dctall
Waes.,Payroll Texee&Oonord* 5 227,397 $ 237,232 $ 747,120 $ 205,762 $ 0
8uppllee 3,512 2,5.53 3,207 3,100 0
5eylkee&Charges 12,022 10,785 11,351 18,600 0
Nonrecunhrrg Professional Services 02 410 205,704 355.204 0 0
Thiel Administrative Division $ 275,410 $ 457.274590,g21 21 $ 22i.l.4.52 $ - 0
051 -Economic;De'elgirrout Division
Bridget Summary
2014 2015 2015 2017 zulil
Actual Actual Actual Budget Budget
Personnel-FTE Equivalents
Engineer 0.0 0.5 0.55 0.65 0-0
Senna Planner-CD 0.0 1.0 1.0 1.0 0.0
ED.Project Specialist 0.0 1.0. 1.0 1.0 - 0.0
Total FTE O.4 2.5 2.66 2.65 0.0
Budget Detail
Wages,Payed;Taxes&ESenerite $ 0 $ 234,gi30 $ 201,881 6 420,432 $ 0
Supplies 0 0 955 1,100 0
Services&Chortles 0 3,934 191,515 271,304 4
Norurxuning Services&[,herges 0 0 0 164,200 0
Total Administrative Division � 0 5 238,91X2 $ 484,461 $ 857,032 5 0
71
Fund:001 General Fund Spokane Valley
dept:066 Com rnuriity&l=coiioliifo Dowl opment 2016 Budget,
056/.056-D oval pprtr ant Services Division
Bud4et SFomrnan'
2014 2015 L2015 2017 2018
Actual Actual Actual Buck] Budget
P ersonnel-FTE Equivalents
Development Services Manager 0.0 1.0 1.0 1,0 0.0
i'..gIneer 1.5 2.0 2.0 2.0 0.0
{ssIe1ant Engineer 1.0 1.0 1.0 1.0 0.0
Senior Planner 0.0 1.0 1.0 1.0 0.0
:Planner 0.0 2.0 2.0 2.0 0.0
Mslnh!Conetructian Inspector 1.0 1.0 1.0 1.0 D.0
Code Enforcement Officer 0.0 1.0 1.0 0.0 D.0
ROW Ins error 1.0 1.0 1.0 1,0 D.0
°ltice Asslstent l 1.0 1.0 1.0 1.0 D.0
Senior Engineer 1.0 0.0 0.0 0.0 D.0
Engineering Technician _ 0.5 D.0 0.0 0.0 0.0
Total FTEs 7.0 11.0 11.0 10-0 0.4
i meal
B udget Detail
Wages,Payroll Taws 8,Bonofil%: $ 1,278,5 77 $ 1,115,485 $ 1,168,636 $ 1,133,484 0
Supplies 7,062 10,4513 10.657 16,550 0
ServioeB S Chargees 257,861 2'16,O04 2.61,364 253,350 D
Intergovernmental Payments 0 0 21,662 20,000 D
Total Ensfineming DMJralon $ 1,544,320 $ 1,372,487 $ 1,442 519 $ 1,433,384 0
057-Building Division
13udllet Summary
2014 I 2015 2016 2017 I I 2010 '
Actual Actual Actual Budget Budget
P ersonnel-FTE Equivalents
Building Official 1.0 1.0 1.0 1.0 0.0
Building Inspector 11 3.0 3.0 3.0 3.0 0.0
Planner 2.0 2.0 2.0 1.0 0.0
Development Sereco Coordinator '1.0 1.4 1.0 1,0 0.0
Engineering Tech 1.0 1.0 1.0 1.0 0.0
Office Assistant 1.0 2.0 2.0 2.0 0.0
Permit Facilitator 2.0 2.0 2.,0 2.0 0.0
Piens Exernkrcr 0.5 1.0 1.0 1.0 0.0
Senior Plans Examiner 1.0 1.0 1.0 1.0 0.0
Code EnforcemontOfficor 0.13 0.0 0.0 1.0 0.0
Assistant Planner 0.13 0.0 0.0 D.0 0.0
Total FTEs 12.5 14,0 14.0 14.0 0.0
Budget Detail
Nass,Pa}rc]I Taxes 11 Ileneflts r 1,006,561 $ 1,126,106 $ 1,104,430 5 1,370,734 $ 0
Sappho* 14.196 7,230 10,504 32,700 0
Services 8.Cher0es 155,457 60,112 64,652 78,31)0 0
TOM ftulldlrrgDivision $ 1.178,214 $ 1,193.44$ $ 1,267,580 $ 1,451,734 0
72
Fund:001 General Fund Spokane.Valley
Dept: 076 Parka &Recreation 2018 Budget
The Parks End Rerxeaiinn Department is cemposed of six divisions including Administration,Maintenance,
Rerreatior,Aquatics, Senior Center,and CeariterPlaco. The overall god of the department is to provide quality
recreation program end acquisilion,renovation,developmen4 operation and maintenance of parks and maintenance
of parks and recreation faii9itias.
000-Parks Administration division
The Administration Division provides direction and leadership for the Parks and Recreation Department in implementing
the goals and objectifies of the City Council and facilitates the general upkeep of parks end public areas of Ito City.
Accomplishments for 2017
■ Constructed new splash pad and ADA pathway el Edgedilf Park.
a Added amenllies lu Valley Mission Dog I-lark.
■ Completed construction of the Pines to Evergreen section of the Appleway Trail.
• Floated KSPS's Wall of Healing Community Event.
▪ Received donor funding(or park amenities_
• Pursued acquisition of WSDOT prepeity adjacent to Sullivan Part.
Goals for 2018
• Construct Browns Park perimeter path and fighting.
• Construct the Sullivan to Corin section of the Apley Trail.
• Add perimeter fencing at Sullivan Park.
• Pursue land 8NLiiaitipii5 ku prdnrity facilities such as disc golf,skateboard park,etc_
• Install new park signs at Sullivan, Park Road,Castle and Balfour Parks.
Budget Summary
2014 2095 201.8 - 1:1.17 1 r 2015
Actual Actual Actual Budget I Budget
Personnel-FTE Equivalents
Parks&Recreation Director 1,0 .0 1.0 1-0 1.0
AdmiriimrativeAssistant 1.0 1.0 1.0 1.0 1.0
Tow!FTEs 2.0 2.0 2.0 20 20
^� r
Budget Detail
Wages,Payroll Texas&Benefits $ 224,275 S 230,394 $ 232,889 $ 213,514 $ 254,133
Supplies 2,453 7,655 3258 7,400 7,600
Services&Charges 28,367 2.6,433 22,603 +15,850 39,:550
Nonrecurring Expenses 11,152 76.655 83,051 0 0
Total Parke M ninistrrilion j 266,327 3 340,174 $ 342,001 $ 205,764 S 301.083
73
Fund: 001 General Fund Spokane Valfoy
Dept:073 Parks&Recreatian 2018 Budget
300-Mai ntersa.Ce Division
the Parks Maintenance Division is responsible for the anntrecied malrrtoname and upkeep of our parks and ptrglir.erea:�
Including the Centennial Trail.
Budget Summary
2014 2015 2016r 2017 2018
Actual Actual Actual Budget Budget
13udrtot Detail
Supplies $ 2,903 $ 3,444 $ 13,8419 $ 5,500 $ 7,500
Services 8,Charges 791,348 830,340 870,115 920.650 386,2010
Total Parks Maintenance $ 794,251 $ 0:34,4184 $ 880,024 $ 926,360 $ 1393,700
301 -Recreation Division
The Recreation Division coordinates and facilitates the delivery of racreafion presrams and service throughout the
City and the City's Park system.
Accomplishments for 2017
• Conducted successful free summer prngram.
a Conducted succasslul Surrirn0r day camp program.
• Parinorcd with the Library District for summer park programming.
+ Conducted font free siirrrmer movie at Valley MIssaoit with free swimming_
Goals for 2018
• Research and offer new recreation programs that serve the needs of the Community.
+ Continue to provide quaity recreation erugrams for the Spokane Valley Community,
. Foster rolatlonsI 1ps with Community partners,
+ Offer affordable community events for families,Ivens,ants the Community.
Budget Summar/
2014 2015 1 2010 20172015
Actual Actual j Actual Budget Budget
Budget
Persian net-FTE Equivalents
Recrr•ailon rLoordlnalor 1.0 1.0 1.0 1.0 1.0
^0 0
budget Detail
Waoas,Payroll Taos&lieretils $ 142,074 $ 164,092 $ 157,707 $ 178,945 $ 139,274
:aUtl6es 6.140 7,791 5,773 3,200 1,750
Services 8.(Merges 41.570 62,052 72,952 59,150 63,050
Tota`Recreation Diviaron $ 196.454 $ 233,035 $ 235,532 $ 246,295 $ 260,574
74
F s
Fund:01)1 General Fund Spokaris Valley
Dept:476 Parka &Recreation 2018 Budget
302-Aquatics Division
The City of Spokane Valley owns three pools: Park Road Pool,Terrace View Pon!,and Valley Mission Pool.
Services include open swim,swim Iessoris,swim team and facility rentals_ In addition, the City leases a Portion of
Valley Mission Park to Splashdown Inc.for a water park.The City currently is contracting with tiro YMCA for all aquatic
activities within the City. The YMCA provides the Ilfoguards and maintains the pools during the season_
Accolllolishmenfs for 2017
• Maintained full summer swimming program.
• Replaced man drain piping from the drain boxes at Terrace Vlow and Park Road Pools,
. Replaced the gutter line running to the outdoor drain pit at Valley Mission Pool_
• Repaired peeling paint al Terrace View Pool.
• Improved coordination and communicalion among teams for the summer swim meet Reason_
Goals for 20.18
a Maintain full summer swimming program.
+ Improve the surnmor pool schedule for better public understanding.
a Maintain Paws in the Pool Program_
■ Investigate expaning Ile water ew rclse p og ram.
Budnet SLI111111an;
2014 I 2015 21118 Z017 2010
Actual Actual Actual Budget &Idget
Budget Detail
Supplios 3 424 $ 351 $ 1,517 $ 3.no $ 3,300
5tk-Nlees&Chargaa 436,607 4437,584 460,474 454050 489,600
Tc1al Aquetica Division S 437,031 $ 487.915 $ 451,991 5 407,3543 $ 492,900
•
75
Fund:001 General,Fund Spokane Valley
Dept:076 Parrs&Recreation 2018 Budget
304-Senior center Division
The City of Spokane Valley Parks and Recreation Department assumed operational control of the Valley Sraltor Center
In 2003.
ADom n1ishrnants for 2017
• Canfinued to enhance the resource and referral infarmalion al the reception desk to be better equipped to handle mile.
• Olferod"Get Acquainted Open House'to allow tiro public to visit the CenterPlace and the Senior Center.
• Continued to work wilh the Board on providing board training c ee.sea.
• Worked oily with the Parks&Recreation Director ori programs being offered to seniors.
• ()flared more Tuesday evening classes in tho Senior Wing of CenterPlace.
Goals for 2018
F Continuo to onhance the resource and referral information at the receptiondesk to be boiler equipped to handle cars.
• Continue to work with the Board on providing board training ciaases-
• Work cly with the Parks&Recreation Director on programa being offered to seniors.
a Offer more Tuesday evening classes in the heft 6r Wing of Center!"lane.
Buda Summary
2014 ' 20152016 ° 2017 2018
Actual Actual I Actual Budget Budget
Personnel-FT.5 Equlvalcnte
BentorConterSperifill I 1 1.0 10 _ 1.0 1.0
ToG�FTs 9 0 1.0 1.0 1.0 1.0
intern 1.0 f,.•1 .110 0.0 DA)
Budget Detail
Wages,Peyrot Texes&Beflellts $ 70,$!2 $ 62,t.+2.3 $ 85,521 $ &9,415 $ 91,729
Supplies i,460 454 1,170 1,600 1,600
Seruacea&Charges 2,514 2208 1.645 4900 4,900
Tr,12l feMarCenIer Divisbn $ $3,R46 $ 55,31? $ R 1,.336 $ 95,916 $ 9R,22B
76
Fund:001 Genera/Fund Spoken.Valley
Dept:076 Parks&Recreation 2015 Budget
306-CcnterPlace Division
Construction of Mirataeau Point.CenterPlaoe began In late 2003 and was csnmpleted rrtld-year 2005_The ptojert
represented the culmination of eight years of plerirntrig and fundraising by Mirabeau Point Inc.and the joint involvement
of the Clttr and Spokane County, The approximately 54,000 square foot farAIty houses the City of Spokane Valley
Senior Center,a great roomlbanquet facility, numerous meeting rooms,multi-purpose rooms and a high tech
lecture hall. The facility combines with Mirebeau Meadows Parks and Miraheau Springs to form a regional focal paint
for Northeastern Washington and Northern Idaho.
ptc:nomplishmanl5 for 2017
• Upgraded the audio raid visual systems and equipment in he Great Room and Small Dining Room.
• Replaced carpeting in Rooms 109, 110 end 213.
• Hosted a successful community food and beverage event-GRAVE NW.
• Completed the master plan for the west lawn at CenterPlacm_
Goals for 2018
• Replace flooring in the Great koom and Small Dining Room at CenterPlace.
• Cnrnplete Phase 1 of improvement far an outdoor event venue space on west lawn.
a Update existing Business and Marketing Plan_
• Continue to host GRAVE NW and other community events.
Du duet Summary
2014 2015 2015 2017 2018
Actual Actual Actual Budget Budget
Personnel-FTE Equivalents
austamer RelationsiFe,eilitios CrxiclinlInt 1.0 1.0 1.0 1.0 1.0
Adminialret eAssistant 1.0 1.0 1.0 1.0 1.0
ariice Aeeialent I 1.0 1.0 1.0 1.0 1.0
Maintenance Worker 2.0 2.0 2.0 2.0 2.0
Total FTEs 5.0 5.t] 5.0 5.0 5.0
Budget Detail
Wages,Payroll Time&&Benefits $ 402,329 $ 442,655 $ 467,9990 $ 502,130 $ 5tk3.489
Supplies 63,534 53,919 59,418 73,524 73,524
Services&Charge* 335.27430F,138 330,'119 326,255 333,445
Nonrecurring Expenditure 0 0 0 53,000
Total Centerpiece Lltolelan $ 501,437 $ 802,712 $ 558,1471 $ g01,958 $ 963,468
77
Fund:001 General'Fund Spokane Valley
Dept:090 Ge renal Government 2018 Budget
TILa C;ealeral aavernrnent Deparlment accounts far tnosa ectivitics t arc auk sper:ltir:ire DLe tunctLons of any particular General Fund
Department cr opo rartion. Eipetaudihrfas i rrxadeul here are composed of City Flail ran/bond peymont ;inFormation letdonology equipment
and services;capital costs that beneiil more Than one department support of agencies smbernal to the Cis.Thal prowde social earviaB
programa and economic dere{opmonk services;and kransfcrs tuulher(:ILy funds ger propertylcaenealty insurance promiums(Fund#502),
park capital praJects;fume 0309)end the pavement preset-vane program(Fund 011).
B udgot S,I nirrie rl
12014 2016 2016 I 2017 2018
Actual Actual Actual Budget Budget
Supplies
Employee Rcwgniline-Oporalinu Supplies S 2,667 $ 1,490 0 5903 $ 3,0130 $ 1;5013
CJfrcc&Opera6lrig tr>pplee 0 1117 41 0 0
Small Tools 4 Minor Eviipmrxik 3,736 7,443 5,825 7,2E0 6,500
Crrnpuler Hardware Nom rappel 30,671 38,2.77 54,773 1177.700 66,060
Computer Sclt ors-NonCapital 32,631 5,093 20,850 12,500 20,396
Fuel 104 0 0 0 0
Once 8 Operallnp Supplies 5..418 16,753 9,196 15,000 9,70D
78,229 69,243 91,293. 145,450 104,450
OL1wr Servfcea 5.Charges
Professional Scnncr�-34735:SLwEeeee 117,149 22,907 9$,509 200,000 2130,0313
Ai:mm.811N&J51aditing 66,714 77,474 82.775 gtker.I0 00,1100
Umallecabk Accana15 Exprune 1] 2,060 0 0 0
nripbyee Recogrl2nan&Safely f'roi rein 0 299 917 0 1,500
I'ae1e0s 315 10,426 87 2,500 2,500
Ttd'Frtrum ciaiL u $,700 8,1015 7,077 0,090 6,000
Call IImnea 1535 949 1,680 1,550 1,700-
fntcrrret Service! 10,404 11,45k 8,114 11,1390 if,500
City J18eHeoerdsk4anagornont 3610 5,67000 0 10,050 10,000
C+ty Hall Reerd 412,1)91 42.6,904 437,884 0 4
reality Repairs aMaintenance 1,310 8,897 1,590 5,000 5,000
Equip Repair 8 Maul-Hari1wiie 9rrppuit 51,617 40,460 14,511 31,460 +16800
Tr Sepal 13,323 20,655 12,1£39 72,700 78,300
Software L"aacnsr.s 4 ilk riiLr•.riasiuee 06,356 65,353 92,987 70.940 85.0019
tlerehanI.idrargea{bankcarll-eas) 1,755 231 267 2,000 50D
Network Infraswcuurc Accoas 0 0 17,662 0 5,000
F-giipi.wii Rental 3,300 1,921 4,261 4,260 4,260
UYeriuniVeiideLe-ase 0 0 0 0 500
Print-nu&Mang 0 530 589 1160 600
fdscadeneccrs Services 2,14-3 5,2541 5,878 10,4X10 5,400
GCmaarr lJpr4,Atirij I mases:Computer 49,645 46,247 46,166 51,090 6L3,0XJ0
Cswnon1c DeveloprereartSIte Seiac4or 9,139 6,542 6,041 10,000 10,040
Outsodc A9c'.nr ic' -$uohl Mu:.&Coon.Dev. 1) 4 0 100,04JU 150,000
Proreesaael Servicee-Economic Dev67,495 70,330 416,214 0 0
Contrlcicdl c nn nmic ik v. 0 16,500 4.3.000 0 U
Clly EcanarnIc Oavutapment 1911,877 153.350 4 0 4
Profossiarol Smviom-C,oda1 Sera;ues 61.723 94,974 43.496 0 0
1ldoehd Treatment'Liquor Exolce Tax 3,439 5,012 8,210 0 4
,4loaheiTreatment Liquor Profits 16,256 16.111 16,001 22,004 _ 25,000
$ 1,165,412 $ 1,116,307 $ 1,0'25,051 S- 751,6040 8 752,.1E3
cv rlirronfd fa avxf,g.
711
Fund:001 General Fund: Sim Ktno Valley
Dept:090 General G vernmant 2018 Bud[HA
tcaraimea fyoryiwevSa!rspagek
Budget Su mrri iry+
2014 2016 1 2076 1 1 20172010
Actual Actiial Budget Budget J Bu11got
Interpovemmeg31l Services
Election Costs S 0 $ 18,347 8 1) $ 90,o[el $ 0U,UC0
VotCr Rogiuh Linn 84,704 97,091 B5,03 100,000 104,000
Taxes Sod sesesenienla 9,909 5,51w 892 7,500 7,800
Spokane County Air PnTulirm ALAlxui ay 115,9115 115,915 115,132 131,000 135,11111
207,566 234,970 203,217 321,500 332440
CapiLil Outlays
PEG CoSV nr..dcso SoFIwsreThardmre 34,''96 0 0 0 0
ComputerRRardware-Capital 5005 0 23,802 10,000 70.000
00,552 0 23,0152 10,000 70,O]0
plIZSgpficc:Principal
Interest aM Cllha.r+Debt5r..rutcr Costa, 436 425 521 U Mil 1
tntertund Pal/melts far Service
Translerout-#204(Cay HArr,Goir+payaian9 0 0 190,734 430,530 309,350
Ts,n Nfnr cif-J1309(park capraVyrey) 242,209. 115,575 960,1?1 180,000 100,600
Transfer cal-#310ehardpmf:,543'd.dfaub.o) 0 57,EUU 72,500 0 4
Transfer oul-#110&Ayrlaroa.recn=1 0 271,700 271,700 0 0
Minder nut-1F3••11 rprrcnafpreenale8'urF) I0513523 920,004 943,800 953,200 952,7110
Transfer out-#501(nantcrPlaco ee 1on resew') 0 0 0 36,600 n6,6011
Tra6isrereu1 502 irrick marargarrairrej 325,000 325,030 325,000 350,060 370,4[21
1,458,121 1,8994075 2,071 1.855 1,330,430 1,9211,650
6llsceIlanecus
c?,,AP1t pass through 0 1,000 1,209 1,300 1,304
Leauciold Exci!;rTax Pas&Through 0 4 926 0 000
0 1,090 Ar 7 1,300 1.800
Subtotal Recurring ExpersilIuree $ 3,1227,307 $ 3,121,909 $ 3,417,560 $ 3,170250 $ 3,100.7rs0
Nonrec4lrrinnlNonrecurriilu Caifllal
City Hall Icasc pawned 1:7171 r g%%,."),30 0 0 0 4113,100 0
Copy Machine iie 0 21.145 0 20,030 0
ComputerHardwaro-Capital 0 05,610 79,119 60,030 510,000
Gompr ciSnllwxe.{`.aplle1 20,709 18,9€31 10,6Y0 0 5,004
City I tel Remodel 4 12842 0 U 0
SCRAPS pa!;!c 0wwgh
57,2R40 0 a0
Transfer oul-#10G(xcrGdw.9s+aarnr.) 00,000 0 0 0 0
Tr.n';fyer nut.0122 Wcipledstr t4inler WaaMier ni rin,Firm))
Transfer oul-m7309(CP ourdweye0 0 15013259,00'? 0
rne) 0 0 0 0 240.000
Transfer nu!-4l3a9(RcilvenPkaLy'enst/ 0 0 0 0 ?410,001}
Trocarerout-#312 eaydafreamr'elJno)) 2,445.507 1.763,512 1,928,7"9+3 3,003,929 1,00.41130
1'rertslerout-#314 f+ raers�eparoraal 0 0 0 1,240,000 0
2,581,555 1.902,041;F 1,030,751 5075.029 _ 1,515,4140
!'clot Governmental Division $ 5,608,8532 $ 5,024,0139 8 5346,435 $ 9,24',1,300 $ 4,705,2t5l)
R
i
7g
Fund:143 Strer;t Fond Spokane Valley
2418 Budget1
The Street Fund was established to account far the activities associated with the provision of efficient and safe movement
of both motorized and non-motorized vehicles,as well as pedestrians within the limits of the City,and coordinate cariveriaint
interconnect to the regional transportalian syslem. Maintenance work includes snow and ice control,street pavement repai
traffic signals and signs,landscaping arid vegetation control,and many other street maintenance and repair activities.
Accom plish�nents for 2017
• Renewed contracts with private contractors for street maintenance services.
• Continued to define and implement a fleet maintenance program-
• Contributed$1,011 to Pavement Preservalian through the stroot maintenance contract.
• Improved safely at 15 of the City's busiest signalized irstersectians by installing reflectorized backpIales
• Collected data far 112 the arterials and 113 the most roads to update Ifs City's pavement preservation database.
• Updated 43 traffic signals with new hardware 8 software on the City's principal arterial system for better traffic
progression-
• Worked with VVSDOT to upgrade the City's traffic signal software for better traffic coordination.
Goals far 2018
• Continue to update and implement the pavement management plan.
• Renew contracts with private contractors far street maiirlenance services.
• Evaluate traffic management systom to keep In-house or integrate into SRTMC.
• Develop a maintenance prop ra m for.raffi4 signal components to address aging Infrastructure.
• Optimize traffic signal timings for unproved traffic progression through the Arncnne, Pines,and SLJI ver Corr
Gud_gntSummary
2014 2015 - 2015 2017 2.015
Actual Actual Actual Budget 6uc10et
Personnel-FTE Equivalents
Senior Engineer-Traffic 1.0 1-0 1.0 1-0 1-0
Public Viiorks Superintendent 1.0 1-0 1.0 1.0 1.0
MeinlenenccTConsiructtan Inspector 2,0 225 2-55 2.35 2.35 `
AssistantEngineer-TrafiuPlanninn 1,0 1-0 1-0 1.0 1.0
Planning Grants Engineer ci 375 0.375 0.075 0375 0.375
Tvtat FTEs 5 375 5.725 5-725 5.725 5,725
Interns&TcmpfSoasenal 2.0 20 2-0 2.0 2.0
▪ FOr#1.6 FTE or the 2 FIER,onOy 5e%is budgeted to ire Street Fund with the&Faturls e budgereol as pen o
rue cap.krai prayed funds
(nanrfn wedhanexrpspei
80
Fund:101 Street Fund Spokane Valley
2010 Budget
(:wrl'rn e d(rerun+Neui,k,s page)
Budget Summary
L2014 I 2015 2010 20172010
Actual Au:tu:al ACriial Budget [.. Budget
Reuen tt9B
Wilily TW‹ $ 2,401,010 $ 2,2111,184 6 2,069,309 $ 2,000,300 5 1,0.00,000
MolarVehinleFeel Tax 1,870,476 1,935,629 2,005,870 2,040,300 2,052,400
Mull modal Transpartatioao Revenue. 0 0 95,509 95,868 133,6L1(
Rjht-of-Way Mololenance Fee 0 0 56.035 50,000 70,000
IrivesVrienllnmerest 2,037 5,212 5,886 4,900 6.000
Gran!Proceeds 15,150 0 12,066 0 1)
Transfers In 23 0 0 a 0
Mi ceIlaneoun 9,414 25,167 226 10,0E10 10,000
l'Ori rtxLrdng Insurance proceeds 0 0 59 426 0 0
Total revenues 4,3136,150 4,221,192 4.304,327 4,203,108 4,172,200
Expenoloturas
Wages,Payroll Tare S 13rriefiV; 4101,165 738,144 728,627 754.$72 771,019
Supplies 119,742 116,659 87,533 105.005 112,500
Services&Charges 2,430,250 2,041,767 2,122,931 2,168.151 2,141,751
Sriver 4ppr;alicri 509,353 465,231 409,635 463,009 504,800
amergovernmentat Payments 8'16,268 707,315 036,101. 795,000 851,000
Transfers out-11000-1 39,700 39,700 30,700 39,700 39,700
Transfers aur-#311(pvmaf pros) 282,000 206.618 67,342 67,3+12 67,342
Transfers out-#501(non-prow) 10,777 12,077 31,000 23,254 21,250
Transfers cal-#3916s4owreptece) 75,000 0 40,000 77,929 77,929
Snarl 17elrsctlon Replaeemerai Program 0 0 0 49,000 0
Cupial corialruclion and equipment 100,994 155.849 0 0 0
Non recurrin 9 Expenditures
durable striping etTrent&.Argonne 0 0 0 75,000 0
Spare traffic signal-equipment a D 0 30,000 0
Battery backups for intersections 0 0 0 15,000 15,000
Traffic Signal Gabinot Replacement 0 0 59,695 0 0
Maintenance facil ily storr4{1c unit 0 0 4.871 0 0
Transportation M'gmtCcador 0 0 1.465 0 0
Total expendituros 4,724.149 4,403,360 4,428,900 4,659.244 4,602,291
Revenamsmor{undcr)c, .ndituros (3.57,959) (262,166) (124,573) (456,076) (430,091)
Beginning fund balance 2.463234 1,705,245 1,443,077 1,318.504 862,47.#!8
Ending fund balance 5 1,705,245 $ 1,443,077 $ 1,318,504 662 428 $ 432,3337
81
Fund:10a Paths&Trails Fund Spokane Valley
2015 Budget
The State of Washington collects a$0.494 per gallon motor vehic'e fuel tax at the pump.Of this amount,the State remits
as portion of the lax bade to dues on a per capita basis. For 2018 the Mu nicipat Rear:+arch and Services Center estimates the
distritxdice back to cities will bo$2172 per person. Based upon a City of Spokane Valley population of 94,890(per the
Washington State Office ut Financial Management on April 1,20171 we anticipate Ilia City will collect$2,061,100 in 7011,
RCW 47.030.050 specilias that 0.42%of ibis tax must be expended for the construction of paths and trails and based upon
the 201E1 revenue estimate Ihls computes to$8,700. The balance or$2,{52,400 will be credited to fund#101 for Street
maintenarca and operations.
Tire portion of the motor vehicle tax allocated to the Paths and Trails Fund is by State Law restricted for the wrrstrudlon
andhrr im provement of paths and trails within the City. Because iho cost of such projects is typanally mixt greater
than the funds generated in a single year,we typically leave the fund balance untouohed until an adequate fund balance
is available. The City transferred$50.000 in 2014 and$0,300 In 2010 to the Parks Capital Projects Fund#309 to he applied
towards the Appleway Trail Project from University to I-lnes.
Buditct Summary
2014 2015 2016 2017 20113
Actual Actual Actual Budget Budget
Ravenuaf
Motor Vehicle Fueltl cs)T;lx $ 7,928 5 8,228 $ 8,460 0 9,000 S 8,700
Invostment Interest 34 0 170 U 0
Tota!rnicnUOS 7,957 8,226 8.630 B,600 8,700
Expenditures
Capital Outlay T} 0 0 0 0
Transfers out- B309 50,090 0 9 3I)0 0 0
Total exponditurm 50,000 0 9 3ao. ❑ 0
Reveihues aver(under)expendilurea (42,043) 8,226 (670} 8.800 $,700
Beuiiming Tend balance 71,871 29.828 30,051 31,394 45,904
Ending lucid balance $ 29,82$ $ 313,054 $ :57,884 $ 45.984, S 54684
82
Fund:104 Hetet/Motel Tax-TouriIsni Facilities Fund Spokane Valley
2018 budget
The Hotel/Mote!Tax -Tourism Faca!lties Fund accounts fat the rocclpt and ekpertditlre of a special excise tax of
1,3 on IhB sate or charge made for ihB furnishing of lodging under HOW 82-08. These funds will be used solely for
capital Bxpendilures for acquiring,constructing,making lrnprovomcnts to or oilier related capital expenditures for large
sporting venues,or venues for lourism-related facilities,which facilities generate overnight guests at lodging facilities
subject lo the taxes imposed-
Etudfiet Summery
2014 2015 20113 20172018
Actual Actual Actual Budget I Budget I
Revenues
tinted/Motel Tax $ 0 $ 182,236 $ 387,333 $ 377,044 $ 377,40.0
investment interest 0 111 1,552 0 1,540
Transfers in-ff105 0 0 0 250 000 4
Tate!revenues 0 162.347 388,685 627 0 378.50D
Expenditures
capital Outlay 0 0 0 0 0
Tatsl expo ldl ores 0 .0 0 0 0
Revenues over(under)cxpondituroe 0 16.2,347 388,3115 Bft 627,000 378,509
Beginning fund balance 0 0 182 347 571,232 1,10%9,232
Ending fund balance $ 0 3 132,347 $ 571,232 $ 1,19B,232 $ 1.576,732
Fund:105 lioteelIMetel Tax Fund Spokane V31Cey
2018 Budget
The Hotel/Memel Fund accounts forte receipt and expenditure of a spexdal caxclso tax of 2%on the sate or charge
made for the furnishing of lodging under RaV 82.013. T1.asa funds will be used solely for the purpose of paying
all or any part of the cost of tourism promotion,acquisition or operallon of tourism-related facilities.and marketing
of special events and festivals designed to allrac(tourists.
Hudhet Summary'
2014 2015 2016 2017 2015 ml
Actual Actual Actual Budget Budget II
Rove itiu0s
Hc,leldtulatel Tex 3 6.10,267 $ 081,2:5! S G8,373 $ 580,440 $ 584,400
investment interest 299 484 1,275 540 1,0DD
Total revenues b49,b65 581,721 597,648 584,540 581,000
Expenditures
Tourism Plorivalicro S 5a1G,545 $ 4B4,95,8 $ 459,172 $ 354,000 $ 572,000
Tran=Frtvsow- 4001 30,000 341,060 30,000 30,000 30,000
Tr.3n$Tftsoul- #100 0 0 0 250,004 0
Transfers out- #109 0 88.060 58,387 0 0
Total expenditures 576,5.15 582,956 086,559 634,004 602,404 I
Revenues over(under)expenditures (26,979) (1,247) 11,089 (53,500) (21,000)
Beginning fund balance 236,927 709 94R 208,741 219,740 lF fi,2'�0
End m fund bailanix , $ 20.9,E1,40 $ 298,701 $ 219,740 $ 165,200 $ 145,290
83
Fund: 106 Solid Waste Fund Spokane Volley
2015 Budget
In 2(l),the City of Spokane Valley entered into qn inlarlaral agreement with the City of Spokane and Spc ca,7o County
to Join the existing Spokane Regional Solid Waste Management System fora period of eight years, In 21311,that
agroomcnt was extended through November 16,2014.
Committedto ensuring Spokane Valley citizens aro provided with solid waste services that are affordable,sustainable,
and environmentally responsible,in June 2014 Tho City of Spokane Valley opted to oJntract fox solid waste transfer,
transport and disposal services with Sun Jiina Roeyders,Ino Services provided under the contract wore effective
November 17,2014,and continua fora period of Len years with optiorrs far two three-year cationslons. Terms of the
contract require Sunshine En pay ttre City an annual administrative fee of$125,0013 That will Ito used by the City to offset
contract administrative iasis and solid waste management within the city,inchiding solid waste public educational
efforts, The contract also provides Itrat a road maintenance fee will be paid by Sunshine at 1170 rate of$1 per ton for
each ton in excess of 45,500 Ions in a single contract year. Payments will be made to tt,o City by March 31 of the year
following the pgtendar year being m,aasUrede Dining 2017.the City received a payment in 1nu amount of$71,112,whi[h
was receipted in the Street Fund#101 to offset road maintenance oosts.
in June 2017 the City entered a contract vrith Waste Management for the collection of garbage,recyc;lables,and
conrposiablos for the period of April 1.2018 through March 31,2028 with the option of two additional Iwo-yeer exbanslons.
Terme of the,Contract.require Waste Management to pay the City a onc4ime fee of$47,5]9 upon contract execution to
reirnbursci the City for the costs of procuring the contract.Waste Management is also'required to prey the City an
monthly adminlsIraIve fee of 1%of gross receiple.which is estimated to be approAmaltely 5100,000 in 2018.
During Ino years of 2013 and 2014.the General Fund 4001 furrdod various studies and fees related to the solid waslc
program and Transferred 560,000 to the Solid Waste Fund#106 for the purpose of providing information mist rials
and marketing necessary to inform residents and businesses of Uro change in solid waste transfer,transport and
disposal-`rho total amount paid out of the General Fund fur lhaSe oxpcnditures was$202.17.1.Beginning in 2016 the
Solid Waste Fund wil reimburse the General Fund for Uiasc costs over a 5•year period,which equates to a
payment of annually of$40,425 in the years 2015 through 2013.
Budfiet Summary
q14 2015 2016 I 2017 2010
Actual Actual Actual Yll Budget Budget
Revenues
Administratiucfea s 0 $ 125,000 5 12.5,13134 $ 125,13110 $ 225,090
Invostmcnt interest 0 0 1S4 9 0
Grant Pror p i t? 0 17,577 26,5101} 0
Transfr-r tri-;041131 60,000 0 13 4 fi
T+rtl1re-venues 60,000 122.000 1,12,861 151,800 775,011]
Expenditures
Education&Centrax AthniillPtrallan $ 52,13131 $ 49.040 $ 66,188 $ 111,375 $ 164,575
Transfers out-#001 0 40,425 4[1,425 413,425 40,425
Total r xpcaditures 52,1301 69,465 106,613 151,800 225.000
Reveriues over binder)expenditures 7.339 35,535 36,248 0 13
BoqInniegrundbalance 0 7,339 42,$74 79,122 79,122
r nding fund balance _ $ 7 339 5 12,874 $ 79,1 $ 79,122 $ 70,122
84
Fund: 107 PEG Fund Spokane.Valley
2018 Budget
Under Iiia City's cable franchise,the franchise grantee remits to the City as a capital contribution In support of Public
Education Government(PEG)capital requirements an amount equal to$D.35 per subsraiber par month to be paid to
the City on a quartally basis for the life of the franchise.Capital contributions collected under this agreement are allocated
to PEG capital uses exclusively.PEG capital uses include in part the set up of equipment in the City Council Chambers
that allows Spokane Valloy to broadcast Council meetings both live and through subsequent reviews via digital recordings
available on the City's wabsite.
Budget Summary
4 2014 2815 20 i I 2017 20183
Actual Actual Actual I Budget Budget
Revenues
Camaest PEG Contribution $ I) S B1,806 $ 70,427 1 80,000 t 79,O0
Investment interest 0 D 734 0 0
Transfer in from fund NC 0 267,333 0 0 D
Total ravonucs 0 349,139 8€],211 80,000 79.000
Expenditures
PEG Reimbursement-GMTV $ 0 $ 0 1 117,OD0 $ 0 $ 40.200
New City Hall Council Chambers 0 0 5,435 2 rt7,N10 0
Capital Outlay 0 47,957 18,617 12,5170 3t000
Taut expenditures 0 47,957 191,052 262.500 71,200
Reumnucs over(under)a cpendllures 0 301,182 {60,841) {182,504} 7,800
Beginning fund bukanoeD 0 301,182 240.341 57,841
Endiyt furor holartee $ D 1 301,182 $ 2403, 41 $ 57,841 $ 65,641
85
Fund: 120 Dente rPlace Operating Reserve Fund Spokane Valley
2016 Budget
The CenlerFlace Operating Reserve Fund was established as a result of a covenant related to the issuanoa of limited
tax general obligation bonds initially issued in 7.003 and refunded In 2014. The bonds were issued for the purpose of
rxsnsiructirng the CcnterPlace facility. As a part of the bond issuance the City geed to establish a$300,000 operating
reserve account that could he used to make debt service payments on the bonds and/or pay for operating exponses of
CeraterPlace. If at any lime the City were to draw on!hese reserves it would have to prepare and follow a plan for
reinstatement of those funds drawn_ This rcc crve is required to he In place for the life of the bands which run through
December 1,2033.
1u[Iriot SLIMIIla.ry
L2014 2015 2.016 2017 2016
Actual I Actual Budget. Budget Budge[
Revenues
Investment Intorest E C $ 0 P. C 3 '3 S 0
Transfers in C. 0 G J _ 0
Total rcvonucs C. 0 0 U 0
Expenditures
Operations 0 0 0 G 0
Tal expenditures 0 'U 0 0 0_
Revenues over(coiner)sxpendi1ures 0 0 0 0 0
SeginniruFund balance 300,000 aGo 000 300,000 300,000 3040 DDI
Ending find balance $ 34)0,000 $ 300,000 $ 300,01)0 a .... .00,000 $ 300,00G
Fund::121 Service Level Stabilization Reserve Fund Spokane Valley
2015 Budget
The City has cum committed to maintaining an ending fund balance in the General Fund of at least 00%of recurring expenditufes
which is equivalent to 6-months of operations. The Service Leval Stabilization Reserve Fund serves as an emergency source
of temporary financing to the General Fund in the even a duwrnturrr in the local economy resulted in a rr3 luct on of revenues
that would otherwise compromise either the General Fund's minimum 50%reserve balance or hisloricel levels of service_
If an event such as a downturn in the economy resulted In the General Fund reserves dropping below.b0%of recurring
expenditures,then the Service Level Stabilization Reserve Fund could be drawn against to maintain the fund balance
minilrlum_ 111 no event would the Service Level Stabilization Reserve Fund be reduced to lass than 60%of the current
$5.5 million balance or$5.20 million. During 2617,this reserve balance was capped at approximately$5.5 million and any
additional interest earned was accumulated In the General Fund.This represents a Fiscal Policy of the City that is also stated
In the City Manager's?0,18 Budget Message located near the front of Ibis budget document.
Fiudget Summary
2014 2015 2010 2017 2018
Actual Actual I Actual Budget Budget
Revenues
inm.illlt'Ilt thieve t $ 4,697 $ 8,5tl4 $ 2:,636 5 21,000 $ U
Trr'risirr.In 0 _ 0 0 0 I:
Totairevenues 4,697 8,590 21,636 2'.,900 C
Expenditures
Opordions 0 6 0 0 C.
Total expenriIhrres 0 0 0 0 0
Revenuesveer{under)eopeadrtures 4,6607 8,59[7 71,635 21,900 0
neglrbnIng fundhalarroe 5,44B,5D2 5,453,1995461,789 5,'t. 3.425 5,505,325
Ending fund balance S 5,453,100 S 5,461,789 $ 5,483,425 $ 5,505,325. `$ 5.505,375
86
Fund:122 WiinterWeather Resert Fund Spokane Valleyl
2018 Budget
The Winter Weather RPSPrve Fund was established through Ordinance Na.05-010 to provide an emergency reserve for use
during unusually harsh winters and storms whew the Street Fund#101 budget and fund dance are inadequate to
accommodate the amount of related street maintenance,ce,includlrtg but not limited to snow plowing,srsrrding,and deicing,that
may be necessary. In the event the Cily draws against this fund it any given winter,we will strive lo replenish the balance back
to approximately$500,000 through subsequent years'transfers. Due to the uncertainty of when this fund might be drawn
upon we actually budget the same$500,0000 in brach 2017 and 2018 even Though we recognize there exists only$500,000
to address this issue it it should arise_
Btfdge Summary
2014 2015 2016 2E17 2016
Al.:tural Actual Actual Budget Budget
Revenues
Inv'es!men!interest $ 455 $ 833 $ 1,951 $ 600 $ 3,500
Tra+ tern In-1k001 0 0 15,043 25.6,000 0
FEMA{,rant Prooeads 0 _ 0 30,804 0 0
Total revenues 455 833 55,608 259,600 3,500
Expenditures
Strcct Mainteii(5iide nxpendllures $ 0 $ 60.381 $ 257,445 $ 500,000 $ 540.000
Wel expandilures 0 60.381 257,445 500,000 500.000
kevenuesaver(under)eagranditures 454 (50.,54B) (201,637) (241,400) (4043,500)
Beginning fund balance 503.565 504,020 444.472 242,$35 501,435
Ending fund balance $ 5414.020 $ 444,472 $ 242.B35 $ 1,435 $ 4,935
87
Fund: 204 Limited Tax General Obligation;LTGO) Bond-Debt3arvico Fund 5pokna Valley
2018 Budget
This Fund is used to account for the ecca.,mnhalion of resources for,and the payment of limited tax gt.ioral obligation{LTGO)
bonds also referred to as councilmenio or non-voted bonds. When LTG°1 bonds are issued the City iurewortably pledges
the full faith,credit and resources necessary to make timely payments of principal and interest,within wnstltutional and
statutory limitations pertaining to non-voted general obligations.
In 2003 the City issued$9,430,004 in LTG(]bonds,the proceeds of which were used to firlat1CC both the construction of
CenterPiace and road and street improvornents surrounding the facility, In 2014 the City refunded the LTGO bonds in order
to take advantage of lower interest rates which resulted in a redlrrtion in subsequent annual bond payments(much like
refinancing a home mortgage). At the completion of the bond refunding there remained$7,035.000 of LTGO bonds- Of this
total:
. $5,650,000 remained on the original debt used towards the construction of CenterPlece. Those bonds will be paid
off in annual installments over the 20-year period ending December 1,2033- Annual debt service payments an these
bonds are provided by the Spokane Public Faoilllies District At January 1,2018.the outstanding t $encs on this
portion of the bond issue will be$4,875,000.
. $1,365.040 remained on the original deli used towards the road and street improvements- These bonds will be paid
off in annual installments over the 10-year period ending December 1,2021 Annual debt service payments on those
bonds are provided by equal distributions from the 1st and 2nd guaatar percent real estate excise tax(Funds#301
and#302)- At January 1,2018,the outstanding balance on thispot Lion of the bond issue will be$055,000.
In 2015 the City issued$7,275,000 In LTGO bonds,the proceeds of which will bo used to finance the construction of a now
City Hall building along with$5.3 million 01 City cash that has been set aside for this purpose.These bonds will be paid off
in annual installments over the 30-year period ending December 1,2045-Annual debt service payments on these bonds are
provided by transfers in from the General Fund.At January 1,2018,the outstanding balance on the bond issue will be
$7,050,000,
Budget Summary
2014 2010 2016r 2017 2016
Actual - Actual Actual l J all dget I Budget
Ftravonues
Spokane Public Feollitios District 5 441,520 $ 373,5017 $ 364,300 $ 370,750 $ 414,050
2014 LTGO Bond issue proms 7,661,000 0 4 0 0
Transfers in-#001 0 0 198,734 430,630 399,350
Transfers in-#301 93,152 82,150 83,400 103,511 132,000
Transfers in-#302 93,151 82.150 83400 103,510 82,000
Totalrovcnucs 6,285,523 536,100745 034 1,017,401 977.404
Expandlturos
Debi'$ervlee Payment-CeaterP1aoe 441,520 374,083 380,300 382,648 414,050
uebrServicePayment-R€ads 186,303 154,01'( 165,600 162,002 154,000
uebl Service Payments-City Hall 0 0 198,734 307,517 399,350
2005 LTGO Bond retirement 7,549,000 0 0 U 0
2014 LTGD Bond issue costs 112,000 0 0 0 0
Total expenditures $,268823 535,100 745 834 0143,117 977,400
Revenues over{undar}expendlturee 0 0 t7 74,284 0
Beginning fund balance 4,049 4,049 4,040 4,049 78 333
Ending furca bedrtrx $ 4,049 $ 4,049 $ 4,049 $ 78,333 $ 78,333
88
Fund:301 REET 1 Capital Projects Fund Spokane Valley
201w budget
This fund is used to aunt for the collection and expenditures of the first one-quarter of one-percent real estate cruise tax
(C EET 1}that is authorized through RCW 82,116- This quarter percent must be emended for purposes identified in the capitc
facilities plan element of our comprehensive plan- RCW 52.413-014(6),defines"capital projeots"as;
those public works projects of a local government for planning,acq+uisitinn,mnstnirlfon, reconstruction,repair,
replacement,rehabilitation,or inrprovomcnt of streets;roads;highways; sidewalks;street arrd road lighting systems;
traffic signals;bridges;domestic water systems;storm and sanitary sewer systems;parks; rocroatlonal facilities;law .
enfcroament Facilities;fire proteac3lccn facilities;trails;libraries;administrative and judicial facilities.
Revenues recorded In this fund are typically used as a matching funds for street related construction projects that are accounted
for in Street Capital Projects Fund#303.Pavement Preservation Fund 11/311,and to pay for a portion of the annual bond Payment
on the City's.2014 LTGO bonds that are accounted to in the LTGO Debt Soruloc Fund A204-
Budget SaIllIllary
r 2014 I 2015 2016 2017 2018
Actual Actual Actual 1 Budget Budget
Revenues
REET 1-Texts $ 790,761 $ 1,46,789 $ 1,176 911 $ 1,300,030 S 800.000
Imrestanant Inicrost 7913 1,654 7 8C9 1.700 (,b00
Total rovonuoa 701,574 1,057,443 1,164,520 1,001,7{]0 807,500
Expenditures
Transfers our-#204 S 80,550 $ 82,160 $ 63,400 $ 103,511 $ 82,000
Transfers out-4303 58,607 567,113 579,636 437,402 1,0,16,552
Transfers mit-#311 (pavoaxrcrrfprtsurvvriOn) 184,472 251,049 365,286 66+0,470 685,320
Transfers out-#314(Barkor Graefe Se cotton 0 0 3,893 50,004' 0
Intalcxporidiitiros 3321336 900.312 L032,215 1,250,992 1,816,181
Rovonuas over tuna-r)expendlluree 458,936 167,131 152,305 (249,292) (1,008,661)
Boginniut lurid balance 568,021 1.426.957 1,504,088 1,746,393 1,497,101
Ending kind uaisnce $ 1,426,957 $ 1,594,068 3 1,7+16,393 $ 1,49'1,101 $ 498,420
moo.
89
Fund: 302 REET 2 Capital Projects Fund Spokane Valley
2018 Budget
This fund is used to account for the collection and expenrtllturos of the second one-quarter of one-percent real esleto excise
tax(REET 2)that is authorized through ROY 82.46. This quarter percent may only he levied by cities that are planning uncles-
the
nderthe Growth Management Act and may only be expended for purposes identified in the capital facilities plan element of their
comprehensive plan. RCW 32.46.03 5(5)defines"capital projects'as:
public works projects of a local government for planning,acquisition,construction,reconstruction,repair,repte amgll,
rehabilitation,or improvement at streets,roads,highways,sidewalks,slreet and road lighting systems,traffic signals,
bridges,domestic water systems,storm and sanitary sewer systems,and planning,construction,reconstrt.dion,
repair,rehabilitation,or improvement of parks-
Noteworthy hero is that acquisition of land for parks is nota permitted use of RE6'f 2 receipts,although it is a permitted use for
street,water and sewer projects.
Revenues recorded In this fund are typically used as a matching funds for street related construction projects that are accounted
for in Street Capital Projects Fund#363, Pavement Preservation Fund#311,and to pay for a portion of the annual bond payment
on the City's 2014 LTGO bonds that arc accounted for in the L.TGO Debt Servica Fund#204-
BudlletSummary
20/4 2015 2018 2017 2015
Actual Actual Actual Budget Budget
Revenues
REET 2-Taxes $ 1/6,648 $ 1,065,789 $ 1,176,011 5 1,000,000 $ 800,000
`nueslr enllnterecl 909 1.461 8,189 1,700 8.000
Thiel //7,5.57 1,067,450 1,185,160 1,001,/00 808,000
res
Transfer*out-71101 $ 23 5 0 $ 0 $ 0 $ 0
Transfer*out-0204 89,559 82,150 83,4 103,510 52.000
Transfers out-71505 501,736 331,099 164,151 1,173,Z30 1,003,544
Transfers out•as11 (pave-meal preserve lroo) 194.472 251,049 36.5,286 660,479 685,329
7(5,/90 664,298 612,837 1,937,219 1,770 873
Revenues over(under)expenditures 1,757 403,152 572,263 (935,519) (4162,873)
Beginning fond balance 1,323,378 1,325,145 1,728,29( 2,300 560 1,305,041
Endig lurid balance 5 1,325,145 $ 1,728,297 $$ 2� $ 1,365,041 $ 402,189
90
Fund:303 Street Capital Projects Fluid 5pokarle VaI1sy
201 B Budget
TheSlreel Capital Projects Fund accounts for monies used to finance street construction end roconslrvction prnjee:ts adopted in the City's O-yoar
'rranaporietion Improsrement Plan(TIP). Revenues io iinanee the projects comes From a.cuintfiri1t d ci State and Federal Grants,which lyprueas y
coi.er upwards of 00%of tuajecl, coats,Kvth the City match portion Doming frnm Ir3nafers from the REET 1 Capital Projects Fund#301,REET 2
Capital Pro-1N Fund#502,and sometimes Stormweber Managemerd Fond#402.
Budget Summary
2014 2015 20143 2017 I 20113
Aaival Actual Actual Budget I Budgot
Ravenu es
Grant Procs $ 1,525,974 $ 8,223,959 $ 4,951,033 $ 4,255,300 $ 8,919,187
Developer Contribution 541 363,894 151,600 970,560 65,212
1lscellaneoea 21 87 29 0 0
Transfers in-#101 5,038 123,955 0 0 0
Transfera in-4301 25,13,17 567,113 579,636 437,002 1.048,852
Transfers in-#302 531],695 331,099 164,151 1,173,230 1,003,544
Transfers in-#311 0 0 0 0 0
Transfer in-#312 AppawayLa rxlarcw R# 253,6+15 0 0 0 0
Transfers in-#312&C a.Rd Wa ger 443,685 42,730 2.022,865 450,004 0
Transfers iri-#312 6th&Carnoion bri ycLemem 13 0 11,637 238,320 0
Transfers in-#312 84fclyd Am-news c!parker 0 0 26,326 1,773,671 5,000
Transfers in-#312 ilnrAx bws- p A ercae at 0 0 0 0 110,000
Total ravonucs 3,089,249 9652,537 7,907,327 9,325,489 11,151,790
Expi<nditures
(Sap Argonne Rd Corridor Upgredc SRTC 00-31 $ 206,188 $ 1,248.474 $ 4,355 $ 0 $ 0
071 Pines(SR2/)ITS Improvement SRTG 00-20 67 0 0 0 0
117 Indiana ISullivan Inlersee&on FCC 113 0 0 0 0
17.3 iiillsaion Ave-Flora to Barker 40,012 37,956 72,906 500,000 3,625,716
141 Sullivan&Euclid PCC 45,556 9,848 62,939 2,150,1100 0
142 Broadway(Argonne dullan 3,55-1 17,771 29,030 0 2,250,000
145 Spokane Valley-Miwocd Trail 1,924 0 0 0 0
149 In-Houso Design-Sidew.tilk In1ll 288,304 8,177 105 0 0
154 ldewalk&Tranalt Stop Accessibility 435 0 0 0 0
155 Sullivan Rd W Bridge Reylat inra 1 925,421 5,482,244 5,536,823 1,063,370 0
156 Mansfield Ave.Connection 669,533 712,669 738 0 0
15+9 University Rd/1-00 Overpass Study 32,710 2,842 0 0 0
166 Pines Rd(3827)&Grace Aim.Iniereeci.study 50,515 47,377 115,820 333,224 402,710
167 City wide wiry improvements 12,159 315,032 89,158 5,000 0
166 Wellesley Ave&Adams rd.skeIcradk 3,3115 0 0 0 0
160 ArgonncdMrdan q:orildor safely-Indiana to Bra 558 0 C 0 0
1/7 Sullivan Road Corridor TtIplc fiiudy 106,305 19,332 0 0 0
161 Citywide Traffic Sign Upgrade 96,561 0 0 0 0
165 Applemaayr Landscaping-I-bane 1 253,695 0 0 0 0
101 Vista Rd BNSF XIng 3.afely 48,501 160 0 0 0
106 8th Averruc-McKJnnoi1 to Pancher 254,439 396 1) 0 0
201 ITS!null Prolor:t Rose.1 149 37,1354 47,756 300,000 375,172
206 SpraguoIBarkcr hlterneclWn improvement 191 13,132 0 40,097 35,700
206 Spra.clur+Loilg Sidewalk Project 7,513 301,933 235 0 0
207 Indiana.&EVproreen 1 ransit Aceess improv- 0 3,345 102,684 5,000 0
210 Ncarzar Driveway Reconstruction 7,902 0 0 0 0
211 Sullivan TRm11o'Wellesley 3,465 100,615 0 0 0
213 Spfagur1 Thlerman Intersection 5,038 0 0 0 0
220 IIo,ik-Saito Maxwell St Preservallon 0 15,555 0 0 0
221 Mcl]onsld kd Diet(15th to Mission) 0 7,229 436.143 5:000 1,000
,222 Cltywlde kellective Signal Backplados 0 0 0 36-000 17,000
223 Pines kd Underpass ig BFISF&Tront 0 2,000 0 11 0
(conIrnued fo nue a i
91
Fund:303 Street Capital Projects Fund SI]s]kstse Va1Ii y
201E Budget
(eontrnuod ff0/77 prourau.chi,+P;%)
2014 2016 2016 2017 I 2018
Actual Actual Actual Budget -II Budget
Expenditures,continued
224 Mullan Rd Struck Preservation Project 0 133,060 0 0 0
229 32nd Avo Presorvalion Projcck 0 0 434,801 2,500 0
233 BnaadwayAveStroetPros-SulkivankMoos 0 0 56,085 D 0
234 Sekh Woodard Sidowalk Improvement-y. 0 6,204 319.046 5,000 0
236 Mirarbeati Pkwy 8 Pin (SR-27)T.RIr 611)091 0 0 410,451 5,000 0
239 Bowdi5h Sidnenik-8ih ID in] 0 0 63,282 471,342 5,000
247 9th&Carnahan rdcrsecbcm ImpOkYneatt' 0 0 11,887 238,320 0
249 Stdlivan,'4fIelIesloy Intersection 0 0 400 198,000 269,000
251 9t Ave.Sidewalk 0 0 10,523 240,000 2,000
251 Euclid Aye.-FInr;A to 1arker 0 0 26,326 2,621,150 5,000
256 32nd Awe SIdrwalk,SRT.7 tar.Mgreen 0 0 0 0 407,870
259 N.Sullivan Cnrridpr ITS P1xiJect-k{PF R.130 201 0 0 0 110,486 808,723
263 Citywide:inial 3:ackplattes 0 0 1) 0 24,526
294 8kliAve Sidewalk 0 0 I) 0 458,958
265 Weltealey Sidewalk Prot 0 0 0 0 641,665
Barker R ad'Widening 0 0 0 0 106,500
ta4s,slon Ave SkieW* 0 0 0 0 60,250
Coleman Sidewalk I} 0 a 0 25,000
Argonne Rec❑nstnicllen-Indiana to Montgom I) 0 0 0 512,000
Indiane hus stops&cieewit lk-n 1) 0 0 0 110,000
Argc)nnr Rd.Presei' tlof I) 123,955 0 0 0
i'.nntingeney 0 0 0 1.000.000 1,000,.000
Tomexpendllures 3,07£,117 9,850,228 7,907,299 9,329.469 11,151,790
Revenues over(under)expenditures 11,102 2.608 28 0 1)
Beginning fund kmlance 61,827 72,920 75,538 75,566 /5,566
ri Ing inns palance $ 72,929 $ 75,530 $ 75,566 $ 'i5,566
92
Fund;309 Park Capital Protects F"tltld Spokane Volley
2018 Budget
The Park Capital Projects Fund was created to amount for park related capital improvements. The source of financing
typically curaists of an annual transfer from the General Fund f1'001;however,in soma years the City will utilize money
SEA aside for capital preieets in ether funds. This has ocottrred with transfers in from the Paths and Trails FUnd a 103 and
the Capital Reaarva Fund#312,which have been applied towards various sections of the Applewey Trail prcJeet.
Budget Summary
2014 r 2015 2016 2017 2018 l
Actual I Actual Actual Budget Budget I
Revenuee
Grant Proceeds $ 0 $ 1,550 $ 150,230 $ 1,863,267 $ 1.693,200
FEMA Grant Pr0000ds-Windstorm 0 0 21,675 0 0
Trartsfars in-00.001 (c9oosrar Food) 242,290 115,575 280,122 160,000 560,000
Transfers in-#104(Paths&Trais) 50,500 D 9,300 0 0
Transfers in-11:146 0 08,000 58,308 0 0
Transfes in-or 312(Cuttar Raserwe) 911.433 52+1,012 37,132 298,215 324,100
Investment lntcrast 444 913 722 500 0
Insurance Proceeds 0 0 7,857 0 0
Contributions and Donations 7,850 0 0 0 0
Tolyl revenues 1,212,025 710,760 545,626 2,322,28.2 2,577,300
Expenditures
178 Appleuay Trail flirek.toFi'nes9 001,482 524,569 25,325 0 0
1955 rtiscnvery+Playground equipment 51,280 0 0 0 0
203 6 sand)volleyball courts at Browns Park 14,390 241.480 0 D 0
206 Old Mission Traiheed 49,798 68 0 0 0
209 Park signs(3) 19,319 0 0 0 0
716 Edgediff server connection 9,518 0 0 0 0
717 Edgediff ptenlc shelter 'f,297 104.257 0 0 0
725 Pocket dog park-phase 1 0 108,436 0 0 0
227 ApplewayTrail(1*les&of eJpresnl 0 1,803 137,063 1,927,557 0
231 Old Mission Trailhead Landscaping 0 47,088 0 0 0
232 Shade Structure:Discovery Park 0 36,340 0 0 0
237 ApplowayTrai(SuulbaohrCarb.4rt) 0 0 41,123 230,77 1,853,300
241 Paldog park-phese2 '3 0 01,054 0 0
242 Browns Park Spleshped 0 0 121,€050 500 0
243 trams Perk chempiomship volleyball 0 0 58,388 0 0
244 Park signs(3) 0 0 7,898 0 0
2,15 Terrace itcw playground equip 114 iidstorin) 0 0 50,553 0 0
Apploway Trail(Ewwyreen to Se tivan) D 0 0 0 164,004
CenterPiece outdoor venue-Phase 1 0 0 0 0 2[10,000
Browns Park lighting and pathway 0 0 0 0 200,050
Park signs(3eWvark Park Rd,Baffaud 0 0 0 0 24,000
Edgealiff Perk Spleshped 0 0 0 125,000 0
Told carp in4lG.res 1,113,0841 1,064,019 532,373 2,259,2$2- 2,441,300
Revenues over(under)expendiwrea 95,941 {353.259) 13,253 33,000 136,000
Beginning fund balance 352,779 _ 451.720 98,401 111,714 144,714
Ending fund balance $ 451,720 $ 99.,461 $ 111,714 $ 144, �
714 $ 280.714
el
93
Fund:310 Civic Facility Capital Projects Fund Spokane 'Alley
2013 Budget
The Civic Bulkli ng Capital Projects Fund was initially set-up to accumulate resources to ultimately noqui-r:or cansiruct
City Flail building. The initial sources of revenue In set-up the fund reserves were transfers from the General Fund during
2005 through 200't,and as recently as December 31,2000,this lurid had a fund balance of$5,828,500- During 2010 and
2011 the City determined that street repairs and reconstruction represented a more immediate City arced and optoet to
woad nearly$2,000,000 of the fund balance far these projects. The projects themselves were part of a septic tank
elimination program(STEP)initiated by Spokane County that resulted In the installation of sewer lines dawn many City
streets. At that lime the City decided to completely reconstnict the effected streets rather than patch them.
In 2012 the City used this fund to'Manna a variety street related capital projects as well as the$2.5 million acquisition
clan 5.4 acre parcel of land on Sprague Avenin that is adjacent to Balfour Park. Partially offsetting the cost of the land
acquisition was the subsequent sale of 2.82 acfea of this parcel to the Spokane County Library District who had planned to
construct a library building consisting of no less than 30,000 square feet. In order for the Library Dielrict to actually construct
a new building on this site they First had to have a Era ssful voted bond issue to provide the neoessery financing. in the
evert the Library Ofsfrict is urrabta to pass a bond by October 2017, they Wrayset!Te 2.82 arses parrsr hastelo the City fur
the angina!purchase price of$839,215.
In 2015 the General Fund bar an to make two annual transfers to this find that were each related to the eventual
construction of a new City Hall facility.These Iranslois ended after 2016:
• The first transfer in the amount of$72,5093,whoa added to the City's$434,600 annual lease payment for space in its
current space totals$597,100 which was the amount we anticipated our annual bond repayment would be if we Werra
to issue approximately$-8,000,000 of II-rifted tax general obligation bonds with a 2%Issue cost over 30-years at 4.50%.
• The second transfer Was our estimate of the annual operating costs of a City Flail facility including utilities,janitorial,
grounds maintenance and snow removal,and operating and maintenance supplies.
The purpose behind making these transfers beginning in 2015 was to"create"this appropriation capacity Wilkin the General
l-'und- These amounts were transferred nut to the general Hund In 2015 and 2017 in order to Dover tease payments for the
prior City Hall location in years in which the City had bulb a lease payment and a bond payment for the new City I fall buicng.
j3udnet dim mars
2014 2015 2015 2017
p018Actual Actual Actual Budget dget
Rovenues
InreELmes>'lInterest $ 1.103 $ 2,113 $ 5,144 $ 7,500 $ 5,010
Sale of Land ?8 5 0 0 0 0
lobscelleneour 0 0 0 0 0
Transfers In-WOW:
:
Padua CALL band prnt'$434.6k!ease pert 0 617,600 0 0 0
-Future CH.a&m costa 0 271,700 i44,200 0 0
Transfers In-#312 0 58,324 0 0 0
Total revenues 840 478 309,737 345,344 7,500 5,900
Expenditures
Trairwfers or t. i401: 0 97 193,734 405,500 0
Protrt ssional services 22,831 0 0 0 0
capital Outlay-Cry Halt 0 1,134,739 0 0 0
Tamil expenditures 22,831 1,1361,739 193,734 408,500 0
Revenues over(under)capcncrlbacs 817,647 (737,001) 150,610 1401,000) 5,900
Beginning fund balance1,101,003 1,510,550 1,182,549 1,333,150 842,150
Ending fund balance _$ 1,210,550 $ 1,182,540 1,333,159 $ 942,159 $ 646,0550
04
Fund:311 Pavement Preservation Fund Spokane Valley
21)18 Budget
This fund was created during the 21)11 Budget development process for the purpose of setting money aside for
yet to be determined street capital improvement projects_ Since inception,the pavement preservation program has
been funded through a series at transfers from other City Funds as well as grant proceeds.Below is a table summarizing
the funding sources for Fund#311,inulurdirrg actuals for 2011 through 2016 and budgeted amounts for 2017 and 2018:
Fund
001 I 101 I 123 I 3011302 I, 310 I Grants I I Total
Actual: 2011 584,681 - - - 600,000 - 1,094,681
2012 2,045,203 - - - - - 2,045,203
2073 855,857 282,000 816.284 303,000 - 35,945 2.,090086
2014 886,823 282,01)1) 616.284 368,944 - 7,047,605 4,108,716
2015 920,000 206,618 616,284 502,098 - 8335,224 3,080,224
2016 943,800 67.342 559.800 730,577 - 1,654,693 3,056,220
E3udgot_ 2017 963,200 67,342 - 1,370,958 - 340,800 2,4382,300
2016 962.700 67,342 - 1,370,6 58 - 2,572,500 4,973,200
8,154 972 644 2 4068 550 4 5.115230 500{X ) 7 481 832 24,110630
Beginning in 2013,the City committed to finance pavement preservation at a level equivalent to 8%of General Fund
recurring expenditures,which has continued from that year Through the 2018 budget development.Bocause this is a
Capital Project Fund whose sole purpose is to provide for Pavement Preservation projects,any money not expended
In a givon year will remain in the fund and will be available for re-appropriation it snt,sequent years.
The fund balance of Fund#123 was exhausted with the 2016 transfer of$569,803 as a nnrisequence ol following this funding
slratogy. In order to maintain the City's pmclice of setting aside funds for pavement preservalion in an amount equivalent to
6%of General Fund recurring expenditures,the City will have to rely more heavily on the REET funds going forward.V}fe have
determined That the 2018 Funding level of$2,400,700 is sustainable through 2022 assuming a General Fund contribution of
$932,700,a Street Fund contribution of$67,342,and a collective ooniribulion of$1,370,658 from tFt r REFI'1 Capital Projects
Fund#341 and the BEET 2 Capital Projects Fund#302,The City will take advantage of grant programs directed at pavement
preservation as they become available.
Budget S u m m any
2014 2015 j 1 2016 2517 2018
Actual. Actual Actual Budget Budget
Revenues
Transfers in-5001 $ 838,823 $ 920,001) $ 943,800 $ 053,200 $ 962.700
Transfers it-1101 232,000 206,619 67,302 67,342 67.342
Tran:1ars it-11123 516,29'1 016,284 550,804 0 0
Trrnu1nrsii-1501 184,472 251,043 3135,268 660,479 685.329
Transfers ii-10302 184,472 251,049 385,2813 660,479 685,329
Invn Isnrrrtlnturnst 1,953 3,389 7,519 0 0
Grafi`Prc3eceds 2,042,715 835,2241 1,654,1398 340,840 2,572,500
1 Miso;Ilanuous 0 1) 0 0 0
Totrl few-i114ea 4,200,1319 3,083,613 3,963,735 2,682,380 4,973,200
Expenditures
Pavementpresurvetion $ 3,021,927 $ 2,359,976 $ 3,615,399 $ 3,060,1300 $ 4,006,600
Pre-project GooTeeh 55 793 41,432 1) 50,900 60,0(10
Total expenditures 3 077 215 2,400,407 3,015,381) 3,050.000 4,058,600
Revairues over{under)expendllurea 1,123,41)4 683,206 345,345 {367,740} 914,600
negioiiing Rini!mance 7618,509 1,922,013 2,605,219 2.953,564 2,586,864
Ending fund balance $ 1922,Oi3 $ 2,605,219 $ 2,953,564 $ 7.685,384 $ 3,500,164
95
Fund 312 Capital Reserve Fund Spokane Velley
2010 Budget
This fund was Greater'in 2013 to be used to account for the accumulation of resources for yet to tie determined
capital projects. The initial 3ource of funds was a 2013 General Fund transfer of$7.826,207 which was follnwec.
by additional transfers from the General Fund from,2014 through 2010 in the amount of$10,059,671. .
Projects approved by City Council from this fund include In part'
■ $2,320,000 for the City's ehare of tt,e$15.3 million Sullivan Road West Bridge Replacement
1 ■ $2,410,073 far con1tuclion of various sections of the Appleway Trail.
a $5,199,664 for construction of a new City Hall bar:Nag-
* $1,000,000 to remove and rewnstruct Ludic!Ave.from Flora to Barker after County irestallatior o`sew,Jr.
a $506,000 towards a Pines Road f BNSF Grade Separation project right-of-way acquisition.
Commitmentsto future projects include:
• $1,421,321 towards a Barker Road f BNSF Grade S.operation project.
a $721,321 towards a I'Inos Road!BNSF Grade Separation project.
s $721,321 towards Barker Road corrldorimprovements.
• $460.715 towards improvements at the SpWcario County Library's proposed Balfour site.
Future projects are yet to be determined.
Budget Summar/
2014 r--2115 1 f 2016 2017 2010
ACLU aI Actual Il Actual Budget Budget
Revenues
Transfers.in-31401 $ 2,443,507 $ 1,783,512 $ 1,820,723 $ 3.003,929 $ 1,000,000
Transfers in-#313 0 0 0 0 74,960
Developer Contribution 4,675 0 0 0 0
fnveetrnontlntcrost 0 0 15,028 1,000 16,000
Tetril revenues 2,4 10,182 1.103,312 1,844,751 3,004,029 1,090,050
Expenditures
City Heil sculphrre situ, $ 0 0 LI. $ 0 $ 35,526 5 0
Transfers ow.-ft303-A+il;Ji?way Leetacsp'ip 253,640 Ii 0 0 0
Transrers car-µ900i-PwipsRd.linderpass 0 LI 0 0 0
Tranerers out-0303-sweirioin rxcF Warsige 443,088 42,730 2,060.878 450,000 0
Toners out-A303-r'Jidl/we rFora to/rawer 0 0 0 1,773,671 5,000
Traamfera MAI.-003-of+,8 CArrrsrswr Inier6ec5Fon 0 LI 0 235,370 0
Tra vers nett. #303-rriril+min bits 0001S A.&roa u 0 0 0 0 1101,400
Tram/era cUf..#}309-Apofewaay mai/-UM.fa Pi 911,133 524,612 0 0 0
Tiertslern nut #34)9-Appfewaay Trac-Pwiea-Eta 0 0 37.132 7613,000 0
Transfers out-#309-Appfeway Taff-Carbea 0 0 0 36,21:4 301,9000
Travelers out-5309-Appieway fgf-Euesgreen; 0 0 0 0 22,200
Transfere out-83137-cveyJesrr 0 58,3224 0 0 0
Trenefersout-/1313-Cryarena 0 5,162,764 0 0 0
Transfers out-/1314-Fines Grade Slepareho.i 0 0 12,975 48.3,000 0
iota)expendhurea 1,649,766 _5,7$8.630 _ 2,110,985 3,251,732 439.100
rievenues over tunde,,expendiluree 839,415 (4,005.118) (2036,234) (276,803) 551.860
Beginning fund balance 7,742,299 8,581,710 4,575,587 4,310,362 4,033,559
Ending fund belenco 6 8,55'1,715 $ 4,576,597 $ 4,310,362 4,033,559 5 4,655,419
913
Fund:313 City Flail Construction Fund Spokane Valley
2016 Budgot
This fund was created to account far the architectural end construction costs for a Clty Hall bul iing.The building was
completed in Fall of 2017.Funding for the construction came from a combination of an inlerfund Transfer from the Capital
Reserve Fund#312 in the amount of$5,162,764 end hand proceeds in the amount of$7.9 million.Land for the building
site was acquired in 2015 through a purchase in the Civic Facililiea Fund#31I1
Sudci tSummary
2014 I 20'15 2016 2017 201I
Actual J Actual Actual Budget Budget
Revenues
Transfers In #:312 5 0 $ 5,162,764 $ 0 $ 0 $ 0
7rit two wnd Preceeds d 0 7.940,086 C 0
FI1Ie Iinent Interest d 0 b,635 27,060 0
Total revenues 0 5,162,764 7,972,624 27 ODD ,J
xlsaidltures
t)epIi&Ougsy-CityIiall $ 0 $ 313,'l18 $ 6,517,094 $ 6,100.101 $ 0
Tranerers Dui-#312 0 0 0 0 74,060
701$l,T(O Bond Issue['sale 0 0 95,515 0 0
Tofelexpenditures 0 373,718 6,613,601 6,101,101 ?4,960
Revenues aver(under)expenditures 0 4,789,046 1,359,015 (6,073.,101) (14,960)
Beginning fund balance 0 0 4,789,0046 0,1413,051 74,960
Ending fund beano $ 0 $ 4,780,040 S 0,1+18,1161 $ 74,960 $ 0
97
Fund:314 Railroad Grade 5ngeration Projects Fund Spokane Valley
2018 Budget
This fund was created to account for the design and ainsir ie lon Costs of various railroad grade separation projects that
are included in the Bridging the Va®ey nncept Due to Iffy antloipatcl sdzo,sciopo,and duration of these projects,managing
them in a separate fund allows for the necessary rnorliturlrig without being obscured by the variety and quantity of the
other projects in the Street Capital Projects Fund#303 as well as keeping theso projects from skewing the average volume
of activity in Fund#X3.Revenues for this furrd consist of grant proceeds and transfers in from other City funds, such as
the General Fund#001,the FlEET 1 Capital Project Fund#301 and Ifio Capital Rosetve Fund 14312.Expenditures in the
years of 2017 and 2018 are related to design costs for the Pines Road Underpass project and the Barker Road Overpass
project,
gudelot Summary
2014 2015 • 2016 2017 2018
I Actual Actual Actual Budget I Budget
Revenues
(-Want Proceeds $ Li 5 0 $ 9 $ 300,000 $ 1;919.921
Traoarera In-gocl Li 0 0 1,200,000 13
°1ransrera In-V301 0 0 3,893 50,000 0
'transfers In-11312 0 0 12,075 483,000 f3
Tole!revenues 0 0 16,608 2,033,000 1,91$,921
E][poll{tftureS
Barker BNSF Grade Separation $ 0 $ 0 $ 3,833 5 300,1100 5 1,919,92
Pines Rd Underpass 0 0 17,975 E83,600 1,000,000
Iola!emcnditures 0 0 10,S139 9tMs,000 2,919,921
IRC-910111M.5 over(ander)raqgeiilltures 0 0 U 1,O550.000 (1,000,000)
Beginning Fund balunco 0 0 1I 0 1,050,000
Eiirlirig fund balance 5 0 $ 0 5 0 $$ 1- 050 000 $ 50,000
98
Fund:402 Stnrmwater Management Fund Spokane Valley
2018 Budget
The;purpose of Ilia Stormwater Management Fund is to arnni 'it for the funds related to the cteaning,maintenance,
and improvement of the City's storm drainage system. The revuriuo for this fund originates from a storrowater fee cotlrx cod
by Spokane County on behalf of the City, The annual fee Is$21 for oath angle family unit,and for other property types a lu
of$21 per each 3,150 square feet of parcel impervious surfacing Is colloctod.
Accomplishments for 2017
• Lead and participated with eastern Washington jurisdictions to Meal requirements to perform effectiveness studies-
.. Managed Slate grants for storm drain cleaning and effectiveness studies-
• Participated in City-led capital improvement profmts with stormwater improvemonts-
• Coordinated the update of the stormwater capital improvements program with the Economic Development Divisisn.
• Started the multi-year work on Glenrose and Central Basins Floodplain Delineation Project(FEMA Mapping).
• Continued design work to disconnect piping to creeks,streams,and drainages.
• Continued decreasing backlog of stormwater smell-works and maintenance projects.
• Started Feld-testing GIS-driven maintenance management program for the stormwater inspection program.
• Evaluated and recommended GPS systems for Netter tracking field operations.
• Continued decreasing hac&loe3 of dr-smells needing initial leaning. Continued inspection and cleaning or o®tohbaslne.
• Evaluated the stomidrain leaning program for cost savings and bid new contract.
Goals for 2018
• Continue the work on lho Glenrose and Central Basins Floodplain Detinealian Project(I-EMA Mapping).
a With community input,evaluate street sweeping program,recommend IruprOvernO its,and prepare to rebid in 2010-
• Continue la work to reduce backlog of small works and maintenance projects.
a Continue elforls with other agencies to promote"only rein in the drairi-type campaigns.
• Continue collaborations with local jurisdictions to meet State and Federal stormwater regulations.
a Provide a map of all drainage sheds within the City.
a I nventory grassy percolation areas utilized by City streets for Irealmenl and local flood mitigation.
Budget Summary
2014 I 2015 2016 2017 2018
Actual Actual Actual Budget Budget
Personnel-FTE Equivalents
Engineer 1.0 1.0 1.11 1.0 1.0
Engineering Technician II 1.0 1.0 1,0 1.0 1.0
Assistant Engineer 1.t) 1.0 1-0 1-0 1.0
Metetananoo!Construcfion Inspector 1.b 1.15 1.15 1-15 1.15
Planning Grants Engineer t;.2v 0.25 0,25 1125 0.25
4.75 4-40 4.40 4-40 4.40
Interns 2 0 2-11 2-0 3-0 2.0
(condi/n.10 tonext page)
Srg
Fund:402 Storm-water Management Fund Spokane Valley
201E Budget,
•
(continued from pre ;'pages)
Enduet Summary
Recurring Activity L 1 2014 I 2015 2016 3017 2018
Actual Actual Actual Budget Budget
Revenues
5tarmwater AFanauerncr"I teen 5 1,918,404 $ 1,861,36$ $ 1,898.219 $ 1,860,000 $ 1.8 0,000
Investment Interest 1,342 2,455 7.690 2,500 7,+500
Miscellaneous&Grunts Pruue-eris ❑ 543,332 61.403 0 0
1,919,746 2,407,155 1.967,303 1,062,500 1,877,500
Expenditures
Wages,Peyro1 Texas&Benefits 347,503 396,729 465,790 551,321 557,157
Supplies 8,362 30,222 12,286 15,425 14,200
Services&Charges 925,412 1,680,038 1,106,429 1,111,070 1,140,982
Intergovernmental5crvice* 27,167 30,176 31,764 00,500 35,060
Transfers ant-#091 13,400 13,400 13,490 13,4011 13,-000
Transfers out-#501 0 0 0 12,750 12,750
1,381,906 1,550,635 1,629,669 1.753,972 1,774,029
Recurring revenues over(under)
Recurring Expenditures 537,940 656.520 337,634 100522 103.411
Nonrecurring Activity I
Reveriuca
Gram Proceeds 76,097 6 U 210,000 60,000
FEW.Ere t Proceeds-Windstorm 0 6 U 0 0
76,097 0 0 210,000 65,000
Expandltirres
Capital-NadasProjec1a 700.523 700,521 94,451 450,500 450,000
E grxllve+ress study 153,306 192,638 110,055 210,000 15,000
1"V:11erehed studies 0 0 0 50,000 60,{]00
'rransfersout-#noa{DOE garDeanrPm)) 50,325 0 0 0 0
Traneferacut-i15r31 Mawpdautp) 25,$43 0 0 0 0
979,797 093,159 204,506 '(10,000 525 000
Nonrecurring revenues aver(under!
Nonrecurring Expenditures (803,700) {493,159) (204,506) (500,000) (460,006)
Excess(Oe1iicit)of T01BI Revenues
Over(Under)Total Expenklit i (265,860) (36,539) 133,126 (391,472) (356,589)
Beginning working capital 2,319,423 1,9:13,564 1,639 975 1,761,416 1,:569,944
Ending working capital $ 2,453,563 $ 1.896,g25 ,-,. i$ 1773,10.5 $ 1,369,944 $ 1,013,355
100
Fund:403 Aquifer Probed:len Area Fund Spokane Valley
2018 Budget
In 1985 voters 01 Spokane County approved a ballot proposition to create the Spokane Aquifer Protection Area(APA)
as well as corresponding aquifer protection area fees with both sunsetting December 31,2005. Boundaries of the
APA included partxane nt unincorporated areas(including what is now Spokane Valley)and the cites of Liberty Lake,
Milwood and Spokane, In 2004 the City of Spokane Valley approved a resolution authorizing the inclusion of its municipal
boundaries within the APA. The APA program was subsequently reauthorized through 2025 with voter approval.
All tees are collected by Spokane County and Include:
■ An annual fee of$15 per household far the withdrawal of water from properties within the APA.
. An annual fee of$15 per household fou on-site sewage disposal within the APA.
■ For commercial properties an annual tea ranging from$15 to$960 depending upon water motor size.
In 200+1 the City of Spokane Valley(City)entered into an interlocal e,gr oment with Spokane County(County)that
authorized Irte County to collect and retain APA fees through 211.11D for a variety of projects including;
• up to$100,000 annually through 2010 to the Spokane Regional Health District to provide far data base
management related to monitoring of septic tanks and their potential impact an water quality In the Spokane
Valley Rathdrum Prairie Aquifer-
* a septic tank elimination program(STEP)designed to replace septic tanks with sanitary sewer systems.
in the 2004 interlocal agreement the City and County also agreed that for the years 2011 through 2025 ilio APA fees
remaining after the payment of reasonable administration and billing fees incurred by the Calmly would be distributed
annually between the County,City and City of Spokane un a proportional basis relative to the amount generated In
unincorporated areas,the City and City of Spokane.
The fees collected on the Citys Iehatf by Spokane County are expended entirely on starrnwater related projects that are
designed to protect Ila aquifer_ Those foes plus grant monies received tram a number of granting agencies financa
variety of capital pmjerta.
Budget surntttan,
r2014 2015 2016 2017 1 2015
Actual r Actual Actual Budget Lsuclget
Revenues
SpotaneCounty $ 461,828 $ 533,593 $ 391,180 $ 400,400 $ 460,000
Grant DOE-[secant Facility 550,7101 0 0 t; 0
Grant DOT-Decant Facility 100,000 0 0 0 0
Grant DOE-Broadway Rntrofiits .19,203 0 0 0 0
Grant DOE-Sprague UIC Eliniiitrilirdt 0 1,936,603 0 0 0
Transfers in-#492 170,125 0 0 0 0
Total Revenues 1,331,966 1.570.196 391,190 460,000 460.000
Expenditures
Broadway Retrofit 41,114 0 0 0 0
Construction Decant Faciity 803,514 0 0 0 0
SE Yardley Retrofits 728,565 0 0 0 0
, Capital-Various projects U Cl 362.115 530,0,04] 400,000
Sprague Swaim 510 Cl 0 t] 0
Depreciation Expense-Cap Imp 0 125,599 0 0 0
Transfers out-M02 0 120,000 0 0 0
TotalExporidilures 1,5063,703 245,599 362,115 530,000 400,000
Revenues over.(under)expenditure* $ (331,837) 1,324,597 29,0$5 (70,090) 60,000
Boginnins workirng capiIal (402,937) 921,660 950,725 380,725
Erkqurg walking capital $ 921,600 $ 950,725 $ 860,775 $ 940,725
101
Fund:501 Equipment Rental&Replacorn 0nt Fund Spokane Valley
2018 Budget
The Equipment Rental&Replacement F1aid(ER&R)is an Internal Setvlce Fund that Is designed to provide the funds
necessary to;purchase new vehicles end equipment at predetermined life cycles. Tills fund operates by chanting each City
department a monthly rental rate for the vehi des they use. The tee is basad upon 1110 estimated useful life of tile vehicle
and its replacement cost. The theory behind this program is that it allows City depailments to budget vehicle replacement
costs as a reoccurring expense over en extended period of lime rather than as an Intermittent capital expense that may be
difficult to afford in any single year. In the event a City department requires an additional vehicle that actually adds to the
fleet rather than simply replaces en existing vehicle,then that department must budgot for the initial purchase price and
transfer the necessary funds to the ER&R Fund to make the acquisition_ In subsaequlentyeais the department will then
begin paying a replacement fee spread cul over the estilneted useful life of the new vehicle.
Beginning in 2017 a CenterPtace Kitchen RFT-Rave was established through a transfer In from the General Fund in the
amount of$06,600 per year for 5 years to build a total reserve of$183,000,with Is the estimated replacement mist of the
significant kitchen appliances and equipment et CenterPlece.
Snow Plow Replacement Procrarn
The snow plow fleet ca,rrerltly consists of nine plow trucks.Six 0f the trucks are equipped with sanders and three 0f the
trucks are equipped wilt 1,000-gallon tanks for placement 0f liquid deicer.Over the past five years the Cily has
o nlinued to improve the snow removal operations and has updated the snow plan accordingly.These improvements In
snow operations have dictated that operating nine plows is a very efficient way to remove snow from the arterial and hillside
roadways, Operating nine plows allows the performance of a full city arterial and designated hillsides plow in appr0xlmatcfy
12 hours. In the future new plows will be purchased to replace the aging fleet as meted below and older plows will serve
as backups and eventually be retired from the fleet beginning in 2022.The recommended snow plow fleet consists 0f eleven
plows with two serving as backup plows.The two backup plows ensure That arterial roadways and hillside priority roadways
call be cleared of snow pot the snow plan.Having backup plows provides the City with additional plows that can be deployed
in case of a mechanical breakdown or an accident during a winter storm event.
The 2016 Budget included the purchase of a tandem axle plow truck with a sander for approximately$225,000_Future
replacements will be single axle plows with an estimated cost of$200,000 per plow.
Snow Plow Hoot
7hudr6 Modal Ylmrr YR kc.qulrotl Ay,at Retirement Rmplaasnuent Yr Rata
206 1896 204.02 NI 2022
1 207 r 171 9.1o2 2a 2025
204 1M15 2015i 33 2028
203 1005 2008 35 2a2+1
251e, 'limn 3003 313 2064 Bean*Fleas
0;0 Show Nam
1iw17 2003 40 2037
Moi 1.929 2011 42 2040
'1.11 2000 p 2012 _ 43 2043
210 2010 2011 36 2016
212 2015 2016 33 21319 1 nl0R 3e hrxnlries n h:x:kup
213 2019 2019 33 24,2 Truck 207 horornes a hxkup
214 2022_ 2022 33 205,5 1 nir_S 204 hor:ornrs a backup 120E is retired
215 2025• 2025 33 700' Truck 2177becunv 5backup 120711Wired
216 i 2925 2026 33 '11111 Truck 205 Limo-was a backup 1204 Ii relined
217 2431 _ 2031 :+:1 3054 Truck 205 heiorues a backup 1203113 re6rel
218 2034 2031 51 2057 Truck 204 hdtctues a backup 1205 le rsUrei
219 2037 21xce an 2070 Tick 211 Mammas a backup 1200 a rwrerf'
220 20151 200 22 2073 Truck 210beacinenabaclap12091imimed
221 7(145 90433 33 2078 Truck 2126ecarnee abecaaep 1211 is rr rd
cooffwied fa 08X.1.-.
102
Fund:501 Equipment Randal &Replacement Fund Spokane Valley
2018 Budget
(continued{dere previous page)
Budget SLIm m e ry
2014 2015 2016 20172015
Actual Actual Actual Budget I Budget
Revenues
Interftmd Equip 8,Vehicle Leesc $ 102,744 $ 35,544 $ 100,[900 S 1+19,429 $ 141,929
Transfers fri-#041 -tndcrAh'v'1440w 0'M-01172i 0 0 0 39,600 36,600
Transfers in-#141 f,reohicrenonfsJ 25,649 0 0 d 0
Transfers in-#402 faddd",a+ckup] 25,$43 0 0 0 0
InsrostmontIntcrest 792 1.449 4,394 2,000 4,040
Total Rcvcnues 155,228 36993 910,394 185,929 192,529 ,
Expc n tlitu res
Smell tads 8,minor equipment 0 0 0 0 20,131)13
Snow p0owr replacement 0 0 2?2.440 150,900 I)
Vehicle Replacement 9,799 16,144 0 0 I}
Transfer out-#001 rneiwo.rikke equipment) 9,799 16 '44 0 77000 I}
Total Expenditures 19,597 32.259 222,440 2339.90 20,000
RevonuosEwer(under).expenditates 135,631 4,704 {112,0+19)) (48,771) 162,629
Beginning wvrlsirir1 capital 1,228,441 1,235,794 1,245,997 i136961 1.088,180
Ending workingcapItaf $ 1,964.072 $ 1.240,495 $ l,i36$51 $ 1,068150 $ 1,250,709
103
Rind;502 Risk Management Fund Spokane Valley
2018 Budget
The City of Spokane Valley is exposed to risks of ices related to a number of sources including tort;theft al. de imago to,and
destruction of assets;errors and omissions;injuries to employees;natural disasters;and unemployment ulaims liiud by
former employees through the State of Washington. The Risk Management Fund was estahlished to account far all stx:lI
related revenues end expenses. Revenues for this fund are comprised almost entirely from an annual transfer of moray
from the General Fund end the single largest expense is typically the insurance premium the City pays to our irrsurartee
provider,the Washington[Niles Insurance Authority(WCIA).
134er1geISummery
2014 20't5 ' 201.6 2017 2018
Actual Actual i Actual Budget Budget I
Revenues
Transfers in-il001 S 325,000 $ 325,000 3 325,000 $ 350,000 $ 370,000
IrweAnnient Interest 5 8 422 0 0
Total l evenuos 325,005 325.004 325422 350,00[) J i0,000
Expenditures
Auto 8 Property Insurance 2'(2,435 284112 277,n8 350,000 370,000
Unemployment CIslme 8,832 14.722 8,420 D 0
Mlaceltaneoe 0 0 0 D D
'role!E anditures 280,96`( 299,834 X118 350,0013 370,0013
Rovonucsover(under)cx{s ,rstitures 44,0;38 21.3,174 39,304 0 0
Beginning working capital 174171 16.8,209 1E14,383 233,687 233.687
Endirin working GROW 3 168,209 $ 101,383 $ 233.58/ $ 23,3 687 33,687
1114
CRY{IF 3PDK Ar4E°J,7LCE'I,VIA
Capitol Expenditures ear 3018
SOLF7CCOFFUNC - - -- - - ---
zuoi 4io9 el D7 -.. #801 1802 I K369 i1S11 8312 8314 04A2 ir403
2C.1 LI REET 1 RET Park .A.:Niter,
Expenditure Capdd1 CsoiF I Capital PArb r?1L Ca piwl Grade Sterlralai4ar FroMcileel Llawfaper
_Caplml OL11ay Ccscrra[ion Budget General Strad PEG Prajktta PraJee% Prey Preserullon P.esere Separation Management Arra Grants OunrIbutlans
X00'General lure!
•II caplal repbcerxrrls 115.7CC 115rfi00
•PayeePre ntlfillidoiit.'Onr11 103,11cc• 100,020
- -1-:-41‘.1.8o'i.v ra 11,700 YY,7eV
Subtotal 226,700 226,700 I n I I ]I C ¢I ]I [ ]I t 0 I l3 I 'S
-Ualter,-addwrps for inliersecliane 15,00[= 1,000
Subtotal 15,CCC 0 I 15,000 --_..0[ 9 I C 0 I 5 I C 7I C 4 I 01 7
V1a7hpp Fund __.z _v. ,. _....
-PEG 7ap11al outlay 31,000 51404
sundial 31,506 7 I C Si_0L4 I ]I C 0 I J I L5 I 8 I a I 3 I 0 1 5
CJUJy"]Crek::ary eel Pniw=ix Funa:.< -.. -_- _-
... .� .
173 Fr!Issbl -ba x aarker 2.925,796 711,35' 2,914,283
u 4 9roaiway@0A or,00MullanPSCinteree[titin 2255,000 4540.77 1,i00,000
136 Pines Rd 1:SR27)&Grata Awl,InLer!edion Seg4N. 4h2,i 16 15,7'C 397,0453
251 ITS Iifi1 Ptjesl Phaaa' 37EV72 144.173 294,005
255 Serri4ue„srkorlrwSac:er.kns2verrer-s 35,7Co 75.774
22' rieDurald i Glet(151h m S7lsslon) 1,0155 250 5W
244 debride Fleikcbva Sgidl Bddrpldldd 17,C00 17,to9
235 Bcarl'eh Sidewalk•81h It 12th 5,0009 1.474 4,L03
246 SL,IL4dm'lsoleslw,rr irvoc10 2.99,005 2E,190 25-,&20
2A'*, n1i 2,tc3 450 ',507
25. irld Axe_•F1oralo Barker 5,60.3 S,CCO
29! 22nd Ave Sdsnolk-SR27 Ia Ewdrpraon 457,874 `7C5S5 552,211
250 N.3JIrmn..;:orldar-5 PreJacl{>=E smn 2075 878,722 '09,176 d44, .5
58 cilw.ide Signal Sack:fates 24.M.5 .24625
roor 1Nalesk-y8idevakPrOecl 847,1365 87,488 560,235
roor 9a rke'Road1Alder:nt 159,505 73,9lk 29.512
sxx 55iA5"eemala 453,558 23.930 138,895
a= r+lsslen gut slieeolk 30,459 12,4:4 48,1#9
year Oolernan 9idewelk 25,0#5 ..]]r. 20,00.2
roue Argonne Reonnsln,clian•lid ie Lo r[E',54aIr 512,005 `02.37[ 41 C,01'
roa Ir Zara bud moo S.ovac pka 114,095 11 v,CCO
Coilligane5.' 1,590,0439 '-co.77r. 17],[44, EIDC.002
SJele=a1 11.15'.7'35I 9' 0I 7I 1.174;.3!:7 }]3.':44 I 3I C 115,1[_ I 4 - I - 9I 3.3'&.132 I 06.212
^3 Parks 0i31 P-+i,•.1.,Fu,.•i
287 tppLxzytrl-: j.•.r7} oral-, 1,952.x55 371,56} 1,55'342
• !•ppL-.eauTra1-Ei'raree9l03I11rdn 194.05 22,140 1i'F.35
• CddlerF1 a--ouldder xYsiJe-Plaw 1 20C.00205,444
- Yravma Pari U Fahr g and pain 311C,0]] 200,1111c
- Pali signs(S'ulF.an,Park Rd!. o i) 44.055 24yi.:09
bubteial 444'$73 40],4oc I 0 I 3 L I 0 2-4,0.30 0 334,105 0 I 3 C 1,5_2.2]3"I C
gall Pavr=nrer1_PreserrdGOM1FLung
Pyrrar !1I Frescvalkon 1,000 G}7 4.i SrfiOQ
Sub1nlal x.701::.7] C I }I e I }I 8 -0,174-0,-00-0 5 4 ] r. [ ,
1431#Grade Separallan Fund -�
-43 Fsplter JSF Grade SeF,:allon 1,0 4}m• 1,539,3"L'
223 Pres Fd'ince-pass g 70.452&T-ent 1,L LC u7. 1%0440002 9 -,:'._ ! . f. j } L L ] 4 I_ 5 Y,P4°P,130,7__ __5
40 71 r I},77' 0
105402 srhrrrarater Ma nagerr nt Fond
:epil9l-vefe4a Frajx^x r:cm <0a,G0.n 57,900
Subteen! .-.i 174 0 C } C 7 7 I -�I 4L16.(.72 I 0 :].SvC C.
11403 Aquifer P_tetC,�on Area Fur1d. --
•^aF11al-wressFraJa s. 4E0,90C I 4.4%.561)eulubotaL 102.35C [ } a L �I 9 I 41 41 400.0nc I [ o
TaniCap21i1 Expendiiums and R4lawrtl rinasleleg `,`44.31- fi25,7C0 '_077 I;I17LL ' u..9.e.Ek l,CC33.'=. 'IA.5CC 4.039,fc9 43D 13C _ I.7]0,Ci]0 4tb.010 469,ILL 12.E-02,3C5 85,212
1::0nGnggrcy arro_m1 Ism DD.:el-unfozeen ever-unr,earls 7elalet 50-prcieGd Mar 4.+ufe exyexed l9 eaRplala In 2414 are_-7c dustiei proecm Iha-nave not yet had Furdr9 sbultetklenIfiiml.
-0el figures.n,'t,etzed Pah,ianL art Fait Fort a 814114x6 r,of axi/L1nC find j efaroa and turd r'i r..Le chat Is not a i]ulable tea sincie era}e:
105
CITY CF SPOKANE VALLEY,WA
Full Time Equivalent Employees
Differelce from
Adopted Proposed 2017to2018
2008 I 2009 2010 I 2011 1 2012 I 2013 I 2014 1 2016 1 2015 1 2017 2018 '(-)
0001 -General Funql (1,
City Manager?City Clerk 5 6 5 5 5 5 5 5 5 5 7 2.000 (2)
City Attorney 3 3 3 3 3 3 3 3 3 3 3.5 0.500 (4)
Deputy City Manager 8 8 8 7 7 5 5 6 6 6 3 (3.000) (2)
Finance 9 10 12 11 11 10.75 11.75 11.75 11.75 11.75 11.75 0,000
Human Resources 2 2 2 2 2 2 2 2 2 2 2 0.000
Public Warks 7.5 7.5 7.5 7.5 7.5 7 7.375 7.375 7.375 6.376 0 (6.375) (2)
City Hall Operations&Maintenance 0 0 0 0 0 0 0 0 0 1 1 0.000
CPW-Engineering 0 C 0 0 0 0 0 C 0 0 12 12.400 (2)
CPL (- Economic Development C 0 C C 0 0 0 C 0 0 6.376 6.375 (2)
CPW- Building and Planning C C 0 0 0 0 0 0 0 C 19 19.000 (2)
CEO-Administration 3 3 3 3 3 2 2 2 2 1 C (1.000) (2)
CED- Economic Development 0 C C 0 4 0 0 2.5 2,55 t. C (4,000) (2)
CED- Developrnent Services 0 C C 0 0 0 0 11 11 10 0 (10.000) (2)
CED- Engineering 8 8 8 6 6 8 7 0 0 C 0 0.000
CED- Planning 9 9 9 8.5 8.5 8 8 0 0 C 0 0.000
CEO- Building 14.75 14.75 14.76 12,75 12,75 11.5 '12.5 14 14 15 C. (15.000) (2)
Parks& Roc-Admin 2 2 2 2 2 2 2 2 2 2 2 0.000
Parks& Rec-Recreation 1 1 1 1 1 1 1 1 1 1 1 0.000
Parks& Rec-SeniorCntr 1 1 1 1 1 1 1 1 1 1 1 0.000
Parka S Rac-CenterPlace 7 7 7 5 5 5 5 5 5 5 5 0 00
Total General Fund 80.25 81.25 83.26 74.75 74.75 72.25 73.625 73.625 73.775 74.125 74.625 0.500
#101 -Street Fund 4.4 5 5 5 4.5 5 5,375 5,725 5.725 5.725 5.725 0.000
#303-Street Capital Protect Fund 3.5 3.5 3.5 3.5 3.5 3.5 3.5 3.5 3.5 3.5 4.5 1.000 (3)
0402-Stormwater FiJnd 4 4 4 4 4.5 4.5 4.75 4,4 4,4 4.4 4.4 0.000
Total FTEs 92.15 93 75 95.75 87.25 87.25 85.25 87.25 87.25 87.4 87.75 69,25 1.500
(t) FTi^s for 2017 refiect the reorganrzatrori that was effentiva in April 2017.
The original 2017 Budget had FTs of 88.4.
(2) Reflects new departments that ware created in the reorganization that was effective April 2017.
(,) Reflects lkn ted term Engineering Tech I becoming regular full time iicsWcn. This
positron rs X44%included in Fund 1M3 end paid for through capital projects.
(4) Supprernerrtar budget request for half-time attn 7 ey
106
2017 Work. Force Comparison
The 26 Washington Communities with a Population of
30,000 to '100,000
CITY POPULATION FULL-TIME PART-TIME
Auburn 78,960 427 1
Bothell 44,370 318 13
Bremerton 40,630 306 19
Burien 50,680 66 7
Des Moines 30,860 118 6
Federal Way 96,350 315 9
Issaquah 36,030 236 11
Kennewick 80,280 360 7
Kirkland 86,080 589 14
Lacey 48,700 260 1
Lakewood 59:280 202 5
Longview 37.510 303 8
Lynnwood 36,950 342 8
Marysville 65,900 253 8
Olympia 52,160 567 14
Pasco 71,680, 341 2
Pullman _ 33,280 201 32
Puyallup 40,500 255 9
Redmond 62,110 623 26
Sammamish 62,240 106 7
Shoreline 55,060 137 10
Spokane Valley 94,890 66 2
University Place 32,610 46 7
Walla Walla 33,640 _ 271 _ 14
Wenatchee 34,070 157 2
Yakima 93,900 677 27
AVERAGE 291 10
Source; Association of Washing`on Cities Sur.ey: 2017 Participant Data- Cities and Towns
107
r11PLOYEE POSITION CLASSIFICATION
P.90NTHLY SALARY SCHEDULE
Salary Schodule
Effective Jantiarry 1,241113
Position Title Grade 2018 Range
City Manager Unclassified
Deputy City Manager 21-22 8,888.39 - 14,898,90_
City Attorney 21 9,868.39 - 13,409.13
Finance Director 21 8,888.39 - 13,406.13
Parks and Recreation Director 20 7,999-45 - 11 133.86
City Engineer 13 7,199-37 - 10,862.30
Deputy City Attorney 19 7,196-37 - 10,862.30
HUrnan Resources Manager 19 7,199-37 - 10,862.30
Planning Manager 18 6,480-26 - 9,775.59
Building Official 18 5,480-26 - 9,775.59
Engineering Manager 18 548026 - 9,775.59
Economic Development Managor 18 6,48026 - 9,775.59
Senior Engineer 17 5,831-91 - 3.797.67
Accounting Manager 17 5,831-91 - 8.797.67
Assistant Building Official 17 5,831-91 - 8,797.67
Attorney 16 5,248-20 - 7,917.40
City Clerk 16 5,248.20 - 7,917.40
Engineer 16 5,248.20 - 7,917.40
Public Works Superintendent 16 5,248.20 - 7,917.40
Sen ior Ad ministrative Analyst 16 5,248.20 - 7.917.40
Senior Planner 16 5248.20 - 7.917.40
Development Services Coordinator 16 5,249.20 - 7,917-40
GIS/Database Administrator 16 6,248.20__- 7,917.40
Accountant/BudgetAnalyst 16 6,248.20 - 7,917.40
Associate Planner 16 4,724.02 - 7,126-14
Assistant Engineer 16 4,724.02 - 7,126-14
IT Specialist _ 15 4724.02 - 7,126-14
Eng Ina aring T t,hnician II 15 4,724.02 - 7,126-14
Economia Development Project Specialist 15 4,724.02 - 7,126-14
Senior Plans.Examiner 15 4,724.02 - 7,126-14
,H mien Resource Analyst 14 4,251.88 - 6.414-02
Administrative Analyst 14 4.251.88 - 6.414-02
CenterPlace Coordinator 14 4,251.88 - 6,414-02
Planner 14 4.251,88 - 6,414.02
Building Inspector II 14 4.251,88 - 6,414.02
Plans Examiner 14 4.251,88 - 6,414.02
Public Information Officer 14 4,251.88 6,414.02
Engineering Technician I 14 4,251.88 - 6,414.02
Senior Permit Specialist 14 4,251.89 - 6,414,02
Code Enforcement Officer 14 4,261.88 -_ 6,414,02
M 11
aintenancelConstruction Inspector 13-14 3,826,39 - 64414,02
Recreation Coordinator 13-14 3,826-38 - 6,414.02
Customer Relations/Facilities Coordinator 13 3,826-38 - 5,772.39
Buliding Inspector I 13 3,826-38 - 5,772.39
Executive Asaistent 13 3,826-38 - 5,772.39
Planning Tech raiclan 13 3,826-38 - 5,772.39
Deputy City Clerk _ 12-13 3,445-00 - 5,772.39
Senior Center Spada lis' , 12-13 3,445-00 - 5,772.39
Human Resources Tochnician 12-13 3,44 a-00 - 5.772.39
Permit Facilitator 12 3,445-00 - 5.195.03
Help DeskTechnician 12 3,445.00 - 5,195.03
Administrative Assistant 11-12 3,099.55 - 5,195.03
Permit Specialist 11-12 3,099,55 - 5.195.03
Accounting Technician 11-12 3,099,55 - 5,195.03
Maintenance Worker 11-12 3,099.55 - 5,195-03
Office Assistant II 10-11 2,780.41 - 4,675-75
Custodian 10 2780,41 - 4,207-20
Office Assistant I 0-10 2514.78 - 4,207-20
Note; Slight rounding diferoncc s may oxfst between Me figures refiected on this page and
Ma actual payroll rates computed by the Eden Payroll System.
108
CITY OF SPOKANE VALLEY, WA
Glossary of Budget Terms
Accrual Basis— A basis of accounting in Capital Improvement • Expenditures
which revenues and expenditures are related to acquisition, expansion or
recorded at the time they occur as rehabilitation of an element of the.
opposed to when cash is actually received government's physical plant; sometimes
or spent. refused to as infrastructure.
Appropriation A legal authorization Capital Outlay — Fixed assets that have
granted by the City Council to make general value of$5,000 or more and have
expenditures and to incur obligations far a useful economic lifetime of more than
a specific purpose. one year.
Assessed Valuation • The valuation set Capital Project — Major construction,
upon real estate and certain personal acquisition, or renovation activities
property by the County Assessor as a which add value to government's
basis for levying property taxes, physical assets or significantly increase
their useful life, also called capital
.uthorized Positions — Employee improvements.
positions, which are authorized in the
adopted budget, to be filled during the Capital Projects Fund —A fund created
year. to account for all resources and
expenditures used for the acquisition of
Bond — A long-term promise to repay a fixed assets except those financed by
specified amount (the face amount of the enterprise funds,
bond) on a particular date (the maturity
date). The most common types of bonds Contingency — A budgetary reserve set
are general obligation revenue bonds. aside for emergencies or unforeseen
Bonds are primarily used to finance expenditures not otherwise budgeted.
capital projects.
Contractual Services • Services
Budget A plan of financial activity for rendered to a government by private
a specified period of time (fiscal year or firms, individuals, or other governmental
biennium) indicating all plaruied agencies,
revenues and expenses for the budget
period. Debt Service — Payment of interest and
principal on borrowed money according
Budget Message — The opening section to a predetermined payment schedule.
of the budget that provides the City
Council and the public with a general Department The basic unit of service
summary of the most important aspects of responsibility, encompassing a broad
the budget, changes Rom the current and mandate of related service
previous years, and the views and responsibilities.
recommendations of the Mayor.
1[
Division — Can be a subunit ci' a
department which encompasses a GASP —The Governmental Accounting
substantial portion of the duties assigned Standards Board, established in 1985, is
to a department(e,g,Building Division in the cudnl standard-setting board for
the Planning and Community governmental (iAA.P.
l)eve I°pm ent Department).
ent).
G=eneral 'Fund—The principal operating
Encumbrance — The commitment of fund of the City used for general
appropriated funds to purchase an item or governmental operations. Taxes and fees
service. To encumber funds means to set that generally have no restriction on their
aside or commit funds for a specified use support it.
future expenditure.
General Obligation (G.0.) Bonds —
Expense — Charges incurred (whether This type of bond is hacked by the full
paid immediately or unpaid) for faith, credit and taxing power of the
operations,maintenance, interest or other government issuing it.
charges.
Indirect Cost— A cost necessary for the •
Face Value The amount of principal functioning of the organization as a
that must he paid at maturity for a bond whole, but which cannot be identified
issue. with a specific product, function or
activity.
Fiscal Year — A twelve-month period
designated as the operating year liar Infrastructure—Thephysical assets of a
accounting and budgeting pipc ses in an government (e.g. streets, water, sewer,
organization. public buildings, and parks).
Full-time Equivalent Position (TTE) — Iirterfuud Transfers—The movement of
A full-time. or part-title position monies between funds of the same
converted to the decimal equivalent of a governmental entity.
full-time position based on 2,080 hours
per year, For example,a part-time person Levy—To impose taxes For[ha support of
working 20 hours per week would be the governmental activities.
equivalent of 0.5 of a full-time position.
.Long-term Debt —Debt with a maturity
(Fund—A fiscal entity with revenues and of more than one year after the date of
expenses that are segregated for the issuance.
purpose of carrying out a specific purpose
or activity, Missinn Statement • A broad statement
of the intended accomplishment or basic
GAAP—General ly Accepted Accounting puiposc of a program.
Principles. Uniform minimum standards
for financial accounting and recording, Modified Accrual Accounting—A basis
encompassing the conventions,rules, and of acceniLing in which expenditures arc
procedures that define accepted accrued but revenues are accounted for
accounting principles. when they become measurable and
110
available. Since this type of accounting Taxes— Compulsory charges levied by a
basis is a conservative financial government for the purpose of financing
approach, it is recommended as the services performed for the common
standard for most governmental funds. benefit. This term does not include
specific charges made against particular
Operating Budget — The portion of the persons or property for current or
budget that pertains to daily operations permanent benefits such as special
that provide basic gogovernmental services. assessments. Neither does the term
include charges fbi services rendered
Ordinance • • A formal legislative only to those who pay, for example,
enactment by the City Council. -fit is not sewer service charges.
in conflict with any higher form of law,
such as a statute or constitutional Unreserved Fund Balance—The portion
provision, it has the full force and effect of a fund's balance that is not restricted
or law within the boundaries of the for a specific purpose and is available for
municipality to which it applies, general appropriation.
Program — The smallest organization Us cr Charges—The payment of a fee for
that delivers a specific set of services. A direct receipt of a public service by the
program may be an entire department; or party who benefits from the service.
if a department encompasses
significantly diverse responsibilities or Vision Statement — A short statement
large work forces, a single department that conveys the big picture of' the
may be divided into two or more organization. It is general in scope, not
programs_ restricting. It answers the question
,, dao-
l'1T�.
Reserve — An account used to either set
aside budgeted revenues that are not
required for expenditure in the current
budget year or to earmark revenues for, a
specific future purpose.
Resolution — A spacial or temporary
order of a legislative body—an order of a
legislative body requiring less legal
formality than an ordinance or statute.
Resources Total amounts available for
appropriation including estimated
revenues, fund transfers, and beginning
balances.
Revenue Sources of income financing
the operations of government.
111