2019 approved budget
City of Spokane Valley
2019 Annual Budget
10210 E. Sprague Avenue
Spokane Valley, WA 99206
www.SpokaneValley.org
City of Spokane Valley, Washington
Annual Budget
For the Fiscal Year
January 1 through December 31, 2019
City Hall
10210 East Sprague Avenue
Spokane Valley, WA 99206
Website: www.spokanevalley.org
Phone: (509) 720-5000
play, and businesses
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Table of Contents
City of Spokane Valley, WA
Spokane County
January 1, 2019 through December 31, 2019
Summary of Councilmembers .................................................................................................................... III
City Manager’s Budget Message .................................................................................................................. 1
Finance Director’s Message - About the 2019 Budget and Budget Development Process ........................ 11
Budget Summary ................................................................................................................................... 27-39
Revenues by Fund and Type .................................................................................................................. 40-47
Expenditures by Fund and Department .................................................................................................. 48-51
General Fund Department Changes from 2018 to 2019 ........................................................................ 52-54
#001- General Fund- Expenditures by Department by Type
City Council ......................................................................................................................................... 55
City Manager ........................................................................................................................................ 56
City Attorney ........................................................................................................................................ 57
Public Safety .................................................................................................................................... 58-60
Deputy City Manager ........................................................................................................................... 61
Finance ................................................................................................................................................. 62
Human Resources ................................................................................................................................. 63
Public Works(history) ......................................................................................................................... 64
City Hall Operations and Maintenance ................................................................................................ 65
Community & Public Works ........................................................................................................... 66-67
Community & Economic Development (history) ........................................................................... 70-71
Parks & Recreation .......................................................................................................................... 72-76
General Government ....................................................................................................................... 77-78
Special Revenue Funds
#101 - Street Fund ........................................................................................................................... 79-80
#103 - Paths &Trails Fund .................................................................................................................. 81
#104 - Hotel / Motel Tax –Tourism Facilities Fund ............................................................................. 82
#105 - Hotel / Motel Tax Fund ............................................................................................................. 82
#106 - Solid Waste Fund ...................................................................................................................... 83
#107 - PEG Fund .................................................................................................................................. 84
#120 - CenterPlace Operating Reserve Fund ....................................................................................... 84
#121 - Service Level Stabilization Reserve Fund ................................................................................ 85
#122 - Winter Weather Reserve Fund .................................................................................................. 85
I
City of Spokane Valley 2019 Budget
Debt Service Funds
#204 - Limited Tax General Obligation (LTGO) Fund ........................................................................ 86
Capital Projects Funds
#301 - REET 1 Capital Projects Fund .................................................................................................. 87
#302 - REET 2 Capital Projects Fund .................................................................................................. 88
#303 - Street Capital Projects Fund ................................................................................................. 89-90
#309 - Parks Capital Projects Fund ...................................................................................................... 91
#310 - Civic Facilities Capital Projects Fund ....................................................................................... 92
#311 - Pavement Preservation Fund ..................................................................................................... 93
#312 - Capital Reserve Fund ................................................................................................................ 94
#313 - City Hall Construction Fund ..................................................................................................... 95
#314 – Railroad Grade Separation Projects Fund ................................................................................ 96
Enterprise Funds
#402 - Stormwater Management Fund ............................................................................................ 97-98
#403 - Aquifer Protection Area Fund ................................................................................................... 99
Internal Service Funds
#501 - Equipment Rental & Replacement Fund .......................................................................... 100-101
#502 - Risk Management Fund .......................................................................................................... 101
Total of Capital Expenditures for 2019 ..................................................................................................... 102
FTE Count by Year – 2009 through 2019 ................................................................................................. 103
Work Force Comparison ........................................................................................................................... 104
Appendix A, Employee Position Classification and Salary Schedule ...................................................... 105
Glossary of Budget Terms ................................................................................................................. 106-108
Ordinance 18-024 Adopting the 2019 Budget
................................................................................ 109
II
From left Sam Wood,Ben Wick, Arne Woodard,
Brandi Peetz, Rod Higgins, Linda Thompson, Pam Haley
City Council Members
Rod Higgins, Mayor
Position #1
Pam Haley, Deputy Mayor
Position #5
Brandi Peetz Arne Woodard
Position #2Position #3
Ben WickSam Wood
Position #4 Position #6
Linda Thompson
Position #7
Staff
Mark Calhoun, City Manager
John Hohman, Deputy City Manager
Chelsie Taylor, Finance Director
Mike Stone, Parks & Recreation Director
Cary Driskell, City Attorney
William Helbig, City Engineer
ChristineBainbridge, City Clerk
III
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City Manager’s Budget Message
2019Annual Budget
Dear Citizens, Mayor and CityCouncil of Spokane Valley:
It is with pleasure that I present the attached2019 Budget for the City of Spokane Valley. The
City remains financially strong and continuesto benefit from a historyof prudent financial
decisionsthat have been made since our 2003 incorporation.Consistently responsiblebudgeting
andrestrained spending have againhelped us achieve the key Fiscal Policiesnoted in the
following pages.
The City of Spokane Valleycontinues to be an excellentexample of how a City provideskey
services to the community while holding down taxes, fees and other charges. Additionally, our
per capita employee countand personnel expenses are among the lowest(if not thelowest) of
comparable size cities in the state and around the U.S.
We recognize that to ensurecontinuedfinancial stability, it is imperative that we achieve two key
goals within our General Fund:
1. Recurring annual revenuesmust 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 sixmonths of
General Fund operations.
I am pleased to report that each of these goals haveagain been achieved in the 2019 General
Fund Budget.
Beyond recurring operating activity,and dueto our exceptionally strong financial position, we
have been afforded the opportunity to use theportion of the General Fund fund balance that
exceeds 50% for capital construction expendituresthat are important to the City Council and
Community. Since 2013, City Councils have made the decision to transfer $20.7 million of excess
General Fund reserves to partially finance a variety of projects including each phase of the
Appleway Trail, Sullivan Road West Bridge Replacement, ApplewayAvenue Landscaping,
construction of a new City Hall, the future Barker/BNSF Grade Separation Project, and beginning
to set money aside for the Pines/BNSF Grade Separation Project, Barker Corridor Projectand
development of Balfour Park.
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Fiscal Policies
Fiscal Health is at the Core of Providing a Good Public Service
The Fiscal Policies adopted by the City Council are important forthe long-range fiscal strength of
Spokane Valley. These policiesset 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 resourcesto achieve success.
2.Minimize personnel costsand 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 apay as you go philosophy.
The State of Washington sets the maximum level of allowable debt for cities based on
o
assessed value of property. The City of SpokaneValley carries an exceptionally low debt
burden and currently utilizes only1.98% of its totaldebt capacity, andmore importantly,
only9.88% of non-voted bond capacity.
6.Strive to prioritize spending in the annual budget process and minimize the mid-year addition
of projects and appropriations.
Financial Objectives
The City’s financial objectivesare:
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 ofat 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 theServiceLevel StabilizationReserveFund ($5.5 million) to
maintain ending fund balance minimum.
4.Commitmentto the strategy that the Service Level StabilizationReserveFund will not be
reducedbelow $3.3 million (60% of $5.5 million).
5.Maintain the2019 property tax assessment the same as 2018 with the exception of new
construction. As in the previous nineyears, theCity will forego theone-percentannual
increaseto property tax allowable by RCW 84.52.050. We anticipate this will result in a levy
of $11,804,400plus estimated new construction of $250,000for a total levy of $12,054,400.
The allowable potential increasewill be banked for future use as provided by law. This
represents the tenthconsecutive year that we have not increased our City property tax
assessment.
6.Grow our economy so the existing tax base can support basic programs.
Commitment –
By committing tothese policiesand the checks and balancesthey afford,the City
will ensure financial sustainability wellinto the future.
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2019Budget 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 Council and Staff collectively dedicate 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 expenditureswe have included in this budget. Similar to the trend experienced in most
jurisdictions, we find that the cost of providing these services oftenincreasesat a faster rate than
the moderate growth we see in the underlying tax revenues that support these coreservices.
With that said however, City staff and Council collectively strive to meet the challenge of
continuing to provide historic levels of serviceand we will again meet this challenge in 2019 where
we anticipate recurring revenues will increase over those of 2018 by 5.79%, while expenditures
increase by just 1.93%.Increases at the point of budget adoption over the past 5-years have
been:
Recurring
RevenuesExpenditures
2019compared to20185.79%1.93%
2018compared to20173.73%1.81%
2017compared to20164.38%0.87%
2016compared to20153.08%2.79%
2015compared to20142.72%3.90%
2014compared to20134.39%4.28%
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 2019 Budget wherepublic safety
costs including law enforcement, courts, prosecution, public defenseand jail related services total
$25,927,304which is an amount equal to 215% of anticipated property tax collections (=
$25,927,304/ $12,054,400).
Staffing Levels
The full time equivalent employee (FTE) count will increase by 4.50 from 89.25 in 2018 to 93.75
in 2019. This includes the reduction of a vacant administrative assistant position in the City
Manager’s office from 1.0 to 0.5 FTE, and the addition of 5.0 FTEs requested by the Community
and Public Works Department that are necessary to meet project needs going into the future and
of these, the wage related costs of 3.1 FTEs will be paid through capital project that are in large
part financed with grant revenues dedicated to those projects. Of the 5 additional FTEs:
2 will be engineers with wages allocated 20% each to the Engineering Division in the General
Fund (for an increase of 0.4 FTEs) and 80% to the Street Capital Projects Fund #303 (for an
increase of 1.6 FTEs). The primary responsibilities of these positions will be to focus on
capital projects.
3 will be construction inspectors with wages allocated 50% each to the Street Capital Projects
Fund #303 (for an increase of 1.5 FTEs) and 50% each to the Street Fund #101 (for an
3
increase of 1.5 FTEs). During the construction season (April through October) the primary
responsibility of these positions will be to focus on capital projects. During winter season
operations (November to March) the primary responsibility of these positions will be snow
operations and winter maintenance.
It is noteworthy that these 5.0 additional FTEs are largely necessary to meet capital
construction needs that are in large part grant financed. If at some point in the future the
number and/or magnitude of capital projects decreases due to reduced grant opportunities
or some other currently unforeseen circumstance, we will begin to eliminate these positions.
The FTE count is allocated among City funds as follows:
Difference
201920192019Between
2018StaffCity MgrCPW20192018 and
BudgetReallocationChangeRequestBudget2019
General Fund #00174.63(0.50)(0.50)0.4074.03(0.60)
Street O&M Fund #1015.720.500.001.507.722.00
Street Capital Projects Fund #3034.500.500.003.108.103.60
Stormwater Fund #4024.40(0.50)0.000.003.90(0.50)
89.250.00(0.50)5.0093.754.50
Taking into considerationthatwe contract for police services and are served by Fire Districts and
a Library District, for a major city we operate substantially below the normal employee count and
consequently at a significantly reduced payroll costrelative to many cities across the country.
The personnel costs for the 74.03 FTEs charged to the General Fund represent just 20.4% of
expenditures. Spokane Valley staff levels average about one employee for every 1,044citizens
(= population of 97,847 per the Census Bureau / 93.75 FTEs) 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 lowestper capita employee count of any Washington city with a population of 50,000
or greater. By all comparisons, the City of Spokane Valley is a lean, productive City government.
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 2019, 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 sealing 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 2019,we project total revenues in Pavement PreservationFund #311of $5,760,900that
combined with $1,527,300of fund reserves will be applied against $7,288,200in projected
expenditures. Sources of revenue in 2019 include $1,820,000in grantproceeds, $1,500,000
from the Street Wear fee that was adopted by Council in 2018, and $2,440,900in transfers from
other City funds consisting of:
$972,300from the General Fund
4
$734,300from REET 1 Capital Projects Fund #301
$734,300from REET 2 Capital Projects Fund #302
While Pavement Preservation is one of our critical service and budget priorities we find that
sustaining adequate levels is a constant challenge and I address this in the portion of this budget
message titled “Challenges”.
Transportation and Infrastructure
The 2019 Budget includes $20,603,882 of capital expenditures that we anticipate will be in-part
offset with $10,974,189in grant revenues which results in 53.26% of capital projects being
financed with State and Federal dollars. The projects we’ll work on in 2019 include:
$5.4 million in Street Capital Projects Fund #303
$1.8 million in Park Capital Projects Fund #309
$7.2 million in Pavement Preservation Fund #311
$4.7 million in Grade Separation Projects Fund #314
$1.3 million in Stormwater Fund #402 and Aquifer Protection Area Fund #403
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 2019 revenue
projection of $2,092,300 which represents an increase of $157,300 (or 8.1%) over 2015
revenues of $1,935,000.
The 6% telephone utility tax generated $3.1 million in the first year of collectionsin 2009.
Since that time however we have experienced a decline averaging 5.18% per year and at
this point are projecting 2019 revenues of just $1,700,000.We believe the decline is
primarily due to the elimination of land lines by individual households.
At the June 12, 2018 Budget Workshop, Council discussed the fact that Street O&M Fund
recurring revenues were substantially exceeded by recurring expenditures but were
interested in continuing to deliver historic levels of servicedespite the fact that telephone
utility tax revenues have continued to decline. Council asked Staff to prepare a budget
that resolves this funding imbalance with a one-time transfer during 2019 of Capital
Reserve Fund #312 money. The necessary transfer is $907,544 and this is reflected in
both Fund numbers 101 and 312.
Determining “how” to fully finance Street O&M Fund #101 beyond 2019 will continue to be
a Council conversation.
2.Balancing the cost of pavement preservation against other transportation and infrastructure
needs
5
Pavement preservation has historically been financed from a combination of sources
including:
General Fund dollars,
o
Street O&M Fund dollars,
o
Civic Facility Replacement Fund #123 (Fund #123) reserves that were dedicated
o
towards this purpose until their depletion in 2016.
Real estate excise tax (REET) revenues,
o
Grantrevenues, and
o
Beginningin 2018, the addition of a street wear fee that was negotiated by the City as
o
part of an updated solid waste collection contract that recognized the damage that
heavily laden garbage trucks do to our road system.
Following is a table that reflects pavement preservation related revenues over the 9-
o
year period 2011 through 2019:
Fund
001101106123301/302310
StreetCivic Fac.Civic Fac.
GeneralStreet O&MWear FeeReplace.REET 1&2CapitalGrantsTotal
Actual
2011584,6810000500,00001,084,681
20122,045,2030000002,045,203
2013855,857282,0000616,284300,000035,9452,090,086
2014888,823282,0000616,284368,94402,042,6654,198,716
2015920,000206,6180616,284502,0980835,2243,080,224
2016943,80067,3420559,808730,57201,654,6983,956,220
2017953,20067,342001,320,958089,2082,430,708
Budget
2018962,70067,3421,000,00001,370,65801,572,5004,973,200
2019972,30001,500,00001,468,60001,820,0005,760,900
9,126,564972,6442,500,0002,408,6606,061,830500,0008,050,24029,619,938
The City used the Civic Facility Replacement Fund #123 reserves over the 4-year period
2013 through 2016 in order to give the City time to determine how best to finance the
pavement preservation plan in 2017 and beyond.
Heavy reliance on REET revenuesbegan in 2017 following the depletion of Fund #123
reserves.
Although we currently exist in a robust economy that includes near record REET
collections, we realize that as the economywanes in the future, so will REET revenues.
As a consequence, overly relying on REET revenues may in the future limit the City’s
ability to provide the necessary match needed for State and Federal grants that are
applied to other street construction and reconstruction projects.
Over the past 10-12 years Spokane Valley has struggled to develop a pavement
management plan that clearly delineatesthe pavement condition index (PCI) that should
be maintained throughout our road system and define the amount of money we should
dedicate annually to achieve thatplan. The first studies initially estimated the annual cost
to be in excess of $10 million per year but as recently as 2016 the estimated cost was
reduced to $6.8 million.
Even though the City’s investment in our pavement preservation program has fallen short
of $6.8 million per year we find that the PCI is not in a free fall and is in fact holding fairly
steady at 71.
6
The City is currently reevaluating our pavement preservation plan with the intent of refining
the PCI across local access, collectors and arterials, and formulating a more realistic cost
to maintain these. Staff plan to come before Council in early 2019 to report the results.
The desired outcome of the updated pavement preservation plan is to assist Council and
Staff in determining the ideal PCI for the different street classifications and the cost to
maintain each. Following that, Council and Staff will work collectively to determine how to
finance the plan.
3.Railroad Grade SeparationProjects (overpasses and underpasses)
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 theneed for a grade separation at four locations in Spokane Valley. The most
recent estimates peg the total cost of these projects at $88.8millionincluding:
Barker and Trent Road Overpass(estimated cost of $19.0 to $24.7million),
Pines and Trent Underpass(estimated cost of $29.0million),
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 endeavorsand largely
beyond our ability to finance solely through existing sources ofinternalrevenue, the Cityhas
pursued grant funding from both the Federal and State Government overthe past several
years.
Barker/Trent Grade Separation Project
We reached the point of being fully funded for this project in early 2018and the final design
phase is underway. Design will continue through 2019 and right-of-way acquisition should
begin in 2019. Construction will begin no later than 2020. Revenue sources are comprised
of the following:
Barker Grade Separation Project Financing Sources
City of Spokane Valley
General Fund reserves$1,421,000
Real Estate Excise Tax (REET)2,209,000
Total from Spokane Valley$3,630,000
Federal Earmark721,000
2017 WA Legislature appropriation1,500,000
National Highway Freight Program6,000,000
TIGER 99,020,000
FMSIB (20% of total)
(assume $19.0 million)3,800,000
$24,671,000
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Pines / Trent Grade Separation Project
Progress to date includes:
The City has set aside $3,185,000 towards what we currently anticipate will be a $29.0
million project. Sources include the following:
Pines Grade Separation Project Financing Sources
City of Spokane Valley
2016 General Fund Property acquisition$500,000
2017 General Fund dedication1,200,000
2017 General Fund allocation of
fund balance > 50%721,000
2018 General Fund allocation of
fund balance > 50%764,000
Total from Spokane Valley$1,485,000
In late 2016 the City acquired property valued at approximately $500,000 that was applied
to the acquisition of property that will in-part satisfy the right-of-way needs for this project.
On July 11, 2017 Council approved a Phase 1 contract with anengineering firm valued at
$124,000 with a scope of services that calls for evaluating two potential sites, each of
which includes a roundabout and signalized intersection alternative. The end result of the
study will be a final recommended option with arevised cost estimate. Council will make
the final choice of the alternative chosen. Following this, we will enter the second design
phase where the Citywill contract with an engineering firm to take the Council adopted
alternativeto a 100% design.
Future property acquisitions will be necessary during the right-of-way phase of the project
but this cannot be determined until the final phase of the design is well underway.
The City has applied for a variety of both state and federal grants including theTIGER,
FASTLANE and INFRA programs.
Grant application currently outstanding include:
SRTC – application is for right-of-way in the amount of $3.8 million (90% of the
o
estimated total cost of $4.2 million).
BUILD – application is for the $23.2 million which is 80% of the estimated project cost.
o
CRISI 1 – application is for design in the amount of $1.25 million (50% of the estimated
o
total cost of $2.5 million).
CRISI 2 - application is for design in the amount of $1.25 million (50% of the estimated
o
total cost of $2.5 million).
We will continue to apply for grant programs as they become available. We are hopeful
that having a 100% design will make us more competitive as we will then have a “shovel
ready” project.
Economic Development
To the best of our ability we focus on business retention and expansion of existing businesses
and recruitment of new businesses. Examples of ongoing and future economic development
efforts are as follows:
8
Comprehensive Plan
– In the latter part of 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. The 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; conducting a market and retail gap analysis;
development of a recruitment plan; identification of a strategic retail prospect list; and recruitment
of retail on behalf of the City. We have included money in the 2019 Budget to continue this effort.
WA State Department of Commerce Environmental Permitting Grant
– In the latter part 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”.
The Budget for 2019
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 ongoingmaintenance of financial
reserves since incorporation has served the intended purpose of providing Spokane Valley the
means to sustain critical public services during turbulent economic conditions and this served the
City well during the Great Recession that began in 2008. The 2019 budget again reflects a
prudent and guarded increase in continuation of service delivery capabilities. These increases
are carefully considered and well within the means of the City. Service delivery cannot grow faster
than the economic development of the City.
We are cognizant of the fact that we are now in the longest economic expansion in United States
history and at this point, with each passing day we are closer to the next economic downturn.
Given this, we will remain vigilant in our observance of local, state and national events and
economic trends that may impact our own community and work towards capitalizing on our
strengths, minimizing our weaknesses, and being ever watchful towards both threats and
opportunities.
9
Balanced Budget
Means exactly what it says – operating expenses have been balancedwith known or reasonably
predictable revenues with no increase in property tax or in sales tax rates for the City. The budget
is designed to maintain the healthy,positive fund balance at year-end providingforthe 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 2019
and beyond.
Acknowledgments
I would like to acknowledge the Community,City Council and Staff for a long history of financially
responsiblespending and sensiblefiscal planning. By saving and conserving the taxpayers’
money, and by adoptingand adhering toprudent 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
2019 Budget recommendations toachieve the Council’s ongoing goal of sustainability.
I hope the Citizens of Spokane Valley are proud of theprograms andstrong financial condition of
their City. We invite your examination and questions regarding the 2019 Budget.
Respectfully,
Mark Calhoun
City Manager
10
FINANCE DEPARTMENT
Chelsie Taylor, Finance Director
10210E Sprague AvenueSpokane Valley WA 99206
Phone: (509)720-5000Fax: (509)720-5075www.spokanevalley.org
TO:
City Manager and Members of the City Council
FROM:
Chelsie Taylor, Finance Director
SUBJECT:
About the 2019Budget and Budget Development Process
The budget includes the financial planning and legal authority to obligate public funds.
Additionally, the budget provides significant policy direction by the City Council to the staff and
community. As a result, the City Council, staff and public are involved in establishing the budget
for the City of Spokane Valley.
The budget serves four functions:
1. It is a Policy Document
The budget functions as a policy document in that the decisions made within the budget will reflect
the general principles or plans that guide the actions taken for the future. As a policy document,
the budget makes specific attempts to link desired goals and policy direction to the actual day-to-
day activities of the City staff.
2. It is an Operational Guide
The budget of the City reflects its operation. Activities of each City function and organization have
been planned, debated, formalized, and described in the following sections. This process will
help to maintain an understanding of the various operations of the City and how they relate to
each other and to the attainment of the policy issues and goals of the City Council.
3. It is a Link with the General Public
The budget provides a unique opportunity to allow and encourage public review of City operations.
The budget describes the activities of the City, the reason or cause for those activities, future
implications, and the direct relationship to the citizenry.
4. It is a Legally Required Financial Planning Tool
The budget is a financial planning tool, which has been its most traditional use. In this light,
preparing and adopting a budget is a State law requirement of all cities as stated in Title 35A of
the Revised Code of Washington (RCW). The budget must be adopted as a balanced budget
and must be in place prior to the beginning of the City’s fiscal year. The budget is the legal
authority to expend public 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.
2019 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.
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The 2019Budget development process began at the February 13, 2018 Council workshop where
among other topics, Council and staff discussed the budget in general terms. In mid-April 2018
the Finance Department notified City Departments that their 2019 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 12, 2018. Following the workshop, the
Finance Department continued work on the budget including refinements of revenue and
expenditure estimates and through July and August, the Finance Department and City Manager
reviewed updated budget projections.
By the time the 2019 Budget is scheduled to be adopted on November 13, 2018, the Council will
have had an opportunity to discuss it on eightseparate occasions, including threepublic hearings
to gather input from citizens:
June 12 Council budget workshop
August 21Admin report: Estimated 2019 revenues and expenditures
September 11 Public hearing #1on 2019 revenues and expenditures
September 25 City Manager’s presentation ofpreliminary 2019Budget
October 9 Public hearing #2on 2019 Budget
October 23 First reading on ordinance adopting the 2019 Budget
November 13 Public hearing #3on the 2019Budget
November 13 Second reading on ordinance adopting the 2019 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
ordinancefollowing 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 other conditions of employment must be approved by the
City Council.
When the City Council determines that it is in the best interest of the City to increase or decrease
the appropriation for a particular fund, it may do so by ordinance adopted by Council after holding
one public hearing.
BUDGET PRINCIPLES
Department directors have primary responsibility for formulating budget proposals in line with
City Council and City Manager priority direction, and for implementing them once they are
approved.
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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.
Interfund charges will be based on recovery of costs associated with providing those services.
Budget amendments requiring City Council approval will occur through the ordinance process
at the fund level prior to fiscal year end.
The City's budget presentation will be directed at displaying the City's services plan in a
Council/constituent friendly format.
No long term debt will be incurred without identification of a revenue source to repay the debt.
Long term debt will be incurred for capital purposes only.
The City will strive to maintain equipment replacement funds in an amount necessary to
replace the equipment at the end of its useful life. Life cycle assumptions and required
contributions will be reviewed annually as part of the budget process. New operations in
difficult economic times may make it difficult to fund this principle in some years.
The City will pursue an ending general fund balance at a level of no less than 50% of recurring
expenditures. This figure is based upon an evaluation of both cash flow and operating needs.
BASIS OF ACCOUNTING AND BUDGETING
Accounting
Accounting records for the City are maintained in accordance with methods prescribed by the
State Auditor under the authority of the Revised Code of Washington (RCW), Chapter 43.09.20,
and in compliance with generally accepted accounting principles as set forth by the Governmental
Accounting Standards Board.
Basis of Presentation - Fund Accounting
The accounts of the City of Spokane Valley are organized on the basis of funds, each of which is
considered a separate accounting entity. Each fund is accounted for with a separate set of
double-entry accounts that comprise its assets, liabilities, fund equity, revenues and expenditures
or expenses, as appropriate. The City's resources are allocated to and accounted for in individual
funds depending on their intended purpose. The following are the fund types used by the City of
Spokane Valley:
Governmental Fund Types
Governmental funds are used to account for activities typically associated with state and local
government operations. All governmental fund types are accounted for on a spending or "financial
flows" measurement focus, which means that typically only current assets and current liabilities
are included on related balance sheets. The operating statements of governmental funds
measure changes in financial position, rather than net income. They present increases (revenues
and other financing sources) and decreases (expenditures and other financing uses) in net current
assets. There are four governmental fund types used by the City of Spokane Valley:
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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
#313– City Hall Construction Fund
#314– Railroad Grade Separation Projects Fund
Proprietary Fund Types
Asecondtype of fund classification isthe 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 economicresources approach. Under this approach, the operating statements for the
proprietary funds focus on a measurement of net income (revenues and expenses) and both
current and non-current assets and liabilities are reported on related balance sheets. Their
reported fund equity (total net assets) is segregated into restricted, unrestricted and invested
in capital assets classifications. As described below, there are two generic fund types in this
category:
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– Stormwater Management Fund
#403– Aquifer Protection Area Fund
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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 theperiod 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 andProprietary 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 withdeducting 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 thetax. The allocation of the 8.8% tax rate to the
agencies is as follows:
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State of Washington6.50%
City of Spokane Valley0.85%
Spokane County0.15%
Criminal Justice0.10%
Spokane Public Facilities District0.10%*
Public Safety0.10%*2.30% local tax
Juvenile Jail0.10%*
Mental Health0.10%*
Law Enforcement Communications0.10%*
Spokane Transit Authority0.70%*
8.80%
* Indicates voter approved sales taxes.
Criminal Justice Sales Tax
Local Sales Tax for Criminal Justice funding is to be used solely for criminal justice purposes,
such as the City’s law enforcement contract. This tax is authorized at 1/10 of 1% of retail
sales transacted in the County. Of the total amount collected, the State distributes 10% of the
receipts to Spokane County, with the remainder allocated on a per capitabasis 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 0.1% was approved by the voters again in August 2009. Of the
total amount collected, the State distributes 60% of the receipts to Spokane County, with the
remainder allocated on a per capita basis to the cities within the County.
Gambling Tax
Gambling tax revenues must be spent primarily on law enforcement purposes pertaining to
gambling. Funds remaining after necessary expenditures for such enforcement purposes
may be used for any general government purpose. Gambling taxes are to be paid quarterly
to the City, no 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% 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.
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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 allquarterly revenues are distributed in the same month of the
quarter. The 2018population figure used in the 2019 Budget is 95,810 as reported by the
Office of Financial Management for Washington State on April 1, 2018. 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-waypermits.
Recreation Program Fees
The Parks and Recreation Department charges fees for selected recreation programs. These
fees offset direct costs related to providing the program.
CenterPlace Fees
The Parks and Recreation Department charges fees for use of CenterPlace. Uses include
regional meetings, weddings, receptions and banquets. Rental rooms include classrooms,
the great room and dining rooms.
Investment Interest
The City earns investment interest on sales tax money held by the State of Washington prior
to the distribution of the taxes to the City, as well as on City initiated investments.
Street Fund #101
Motor Vehicle Fuel Excise Tax (gas tax)
The State of Washington collects a $0.494per 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 2018
the Municipal Research and Services Center estimates the distribution back to cities will be
$21.93per person. Based upon a City of Spokane Valley population of 95,810 (per the
Washington State Office of Financial Management on April 1, 2018) we anticipate the City will
collect $2,101,100in 2019. RCW 47.30.050 specifies that 0.42% of this tax must be expended
for paths and trails activities and based upon the 2019 revenue estimate this computes to
$8,800. The balance of $2,092,300 will be credited to Fund #101 for street maintenance and
operations.
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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 $1.7 million for 2019.
Paths & Trails Fund #103
Citiesare 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 $8,800 in 2019. Because
the amount collected in any given year is relatively small, it istypical to accumulate State
distributions for several years until adequate dollars are available for a project.
Hotel / Motel Tax – Tourism Facilities Fund #104
The City imposes a 1.3% tax under RCW 67.28.181 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 for capital 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 $390,000 in 2019.
Hotel / Motel Tax Fund #105
The City imposes a 2% tax under RCW 67.28.180 on allcharges 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. Thistax is estimated to generate $600,000 in 2019.
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 12.5% of gross receipts. This
fee shall be used by the City for costs related to solid waste services, including costs for contract
administration, solid waste planning and management, and for a portion of the City’s street
preservation and maintenance programs. Of the amounts collected under the fee, no more than
1% of gross receipts may be used for contract administration.
PEG Fund #107
Under the City's cable franchise, the franchise grantee remits to the City ina 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
LTGO bonds are issued the City irrevocably pledges the full faith, credit and resources necessary
to make timely payments of principal and interest, within constitutional and statutory limitations
pertaining to non-voted general obligations.
In 2003 the City issued $9,430,000 in 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 LTGObonds in order to take
advantage of lower interest rates which resulted in a reduction in subsequent annual bond
repayment (much like refinancing a home mortgage). At the completion of the bond refunding
there remained $7,035,000 of LTGO bonds. Of this total:
$5,650,000 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 bythe Spokane Public
Facilities District. At January 1, 2019, the outstanding balance on this portion of the bond
issue will be $4,645,000.
$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
stnd
from the 1and 2quarter percent real estate excise tax. At January 1, 2019 the outstanding
balance on this portion of the bond issue will be $730,000.
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 along with $6.3 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, 2019, the outstanding balance on the bond issue will be
$6,895,000.
REET 1 Capital Projects Fund #301
Under Washington State Law, RCW 82.46.010, the City is allowed to impose an excise tax on
each sale of real property at the rate of one-quarter of one percent of the selling price. The
revenue generated is used for financing capital projects as specified in the capital facilities plan
under the Growth Management Act.
REET 2 Capital Projects Fund #302
Under Washington State Law, RCW 82.46.010, the City is allowed to impose an additional excise
tax on each sale of real property at the rate of one-quarter of one percent of the selling price. The
revenue generated is used for financing public works capital projects as specified in the capital
facilities plan under the Growth Management Act.
Stormwater Management Fund #402
A stormwater fee is imposed upon every developed parcel within the City, which is an annual
charge of $21 for each single family unit and $21 per 3,160 square feet of impervious surface for
all other properties. These charges are uniform for the same class of customers and service
facilities. These fees are estimated to generate $1,890,000 in 2019.
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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 2019. 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
transfer. These transfers typically represent payments for either services rendered by one fund
for another or a concentration of revenues for a specific project or purpose. The following
interfund transfers are planned for 2019:
Out:
001105106301302312Total In
001030,00040,42200070,422
10100000907,544907,544
204401,2500082,47582,4750566,200
303000504,172167,434317,000988,606
3091,320,000000014,7881,334,788
In:
311972,30001,500,000734,300734,30003,940,900
31400050,0000050,000
50136,6000000036,600
502390,00000000390,000
8,285,060Total in
Total Out3,120,15030,0001,540,4221,370,947984,2091,239,3328,285,060Total out
0
#001– General Fund is budgeted to transfer out $3,120,150 including:
$401,250to Fund #204 – LTGO Debt Service Fund for bond payments on the 2016 LTGO
Bonds for the City Hall construction.
$1,320,000 to Fund #309 – Park Capital Projects Fund for park related projects, including
$160,000 for a restroom facility as Browns Parkand $1,000,000 for additional improvements
at Browns Park.
$972,300 to Fund #311 – Pavement Preservation Fund for pavement preservation projects.
$36,600 to Fund #501 – Equipment Rental and Replacement Fund to fund a CenterPlace
kitchen equipment replacement reserve.
$390,000 to Fund #502 – Risk Management Fund for the 2019 property and liability insurance
premium.
#105– Hotel / Motel Tax Fundis budgeted to transfer $30,000 to Fund #001 – General Fund for
the purpose of financing advertising at CenterPlace.
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#106– Solid Waste Fundis budgeted to transfer $40,422 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.The final transfer for this reimbursement is in 2019.
#301– REET1 Capital Projects Fund is budgeted to transfer out $1,357,058including:
$82,475to Fund #204 –LTGO Debt Service Fund to pay a portion of the annual payment on
the 2014 LTGO bonds.
$504,172to Fund #303 – Street Capital Projects Fund that will be applied towards grant
matches for street construction projects.
$734,300to Fund #311 – Pavement Preservation Fund for pavement preservation projects.
$50,000to Fund #314 – Railroad Grade Separation Projects Fund for the Barker Rd. grade
separation project.
#302– REET 2 Capital Projects Fund is budgeted to transfer out $984,209including:
$82,475to Fund #204 –LTGO Debt Service Fund to pay a portion of the annual payment on
the 2014 LTGO bonds.
$167,434to Fund #303 – Street Capital Projects Fund that will be applied towards grant
matches for street construction projects.
$734,300to Fund #311 – Pavement Preservation Fund for pavement preservation projects.
#312– Capital Reserve Fund is budgetedto transfer out $1,239,332including:
$907,544 to Fund #101 – Street Fund as a one-time coverage of the estimated deficit in
recurring activity for the 2019 Budget.
$317,000 to Fund #303 – Street Capital Projects Fund that will be applied towards City funded
street construction projects.
$14,788to Fund #309 –Parks Capital Projects Fund that will be applied towards the Sullivan
to Corbin and Evergreen to Sullivan segmentsof the Appleway Trail.
SIGNIFICANT ASSUMPTIONS IN THE 2019 BUDGET
Budget Summary for All Funds
Based upon funding levels anticipated in the 2019 budget, City staff will strive to maintain
adequate levels of service.
Appropriations for all City Funds will total $78.3 million including $20.6million in capital
expenditures, comprised in-part of:
$5.4million in Fund #303 – Street Capital Projects.
o
$1.8million in Fund #309 – Park Capital Projects.
o
$7.2 million in Fund #311 – Pavement Preservation projects.
o
$4.7 million in Fund #314 – RailroadGrade Separation Projects.
o
$450 thousandin Fund #402 – Stormwater Management projects.
o
$833 thousandin Fund #403 – Aquifer Protection Area projects.
o
To partially offset the $20.6million in capital costs, we anticipate $11million in grant revenues
which results in 53.26% of capital expenditures being covered with State and Federal money.
Budgets will be adopted across 24separate funds.
The full time equivalent of employee (FTE) count will be 93.75employees compared to 89.25
in the prior year as a result of the reduction of a vacant administrative assistant position in the
City Manager’s office from 1.0 to 0.5 FTE, and the addition of 5.0 FTEs requested by the
Community and Public Works Department that are necessary to meet project needs going
into the future. The 5 FTEs represent an increase of 0.4 FTE in Fund #001 – General Fund,
1.5 FTEs in Fund #101 – Street Operations & Maintenance, and 3.1 FTEs in Fund #303 –
Street Capital Projects.
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See the City Manager’s budget message for further details on FTE count for the City.
o
The 2019 Budget reflects the fifth 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 $2,440,900.
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.
2019 General Fund Revenues
Total recurring 2019 revenues are estimated at $45,496,900as compared to $43,007,600in
2018. This is an increase of $2,489,300or 5.79%.
The two largest sources of revenue continue to be Sales Tax and PropertyTax which are
collectively estimated to account for 83.52% of 2019 General Fund recurring revenues.
The 2019general sales tax estimate (excluding criminal justice and public safety sales taxes)
is reflective of 2018 receipts to date and are currently estimated at $22.9million which reflects
an increase of $2,035,100or 9.75% over the 2018 estimate.
The Property Tax levy does not include the potential annual increase allowed by Initiative
#747 which was approvedby the voters in November 2001 and the subsequent action by the
State Legislature in November 2007.
The 2019 levy is estimated at $12,054,400.
o
The levy assumes we start with the 2018 levy of $11,804,400, forgo the potential annual
o
increase allowed by State law, and finally add taxes related to new construction which we
estimate to be $250,000.
Franchise fees and business registrations are primarily based on projected receipts in 2018.
State shared revenues are based upon a combination of historical collections including 2018
collections through July, and per capita distribution figures reported by the Municipal
Research and Services Center.
Fines and forfeitures are estimated by Spokane Valley and based on historical collections.
Building permit and land use fees are estimated by Spokane Valley and based on historic
collections.
2019 General Fund Expenditures
Total 2019 recurring expenditures are budgeted at $41,691,369as compared to $40,901,919
in 2018. This is an increase of $789,450or 1.93%.
The City commitment of 6% ofrecurring General Fund expenditures to pavement preservation
equals $2,440,900 and is computed by multiplying total recurring expenditures prior to adding
the pavement preservation element ($2,440,900 / $40,719,069= 6%). The $2,440,900 that
is transferred to Pavement Preservation Fund #311 is comprised of the following:
$972,300 from General Fund #001
o
$734,300from REET 1 Capital Projects Fund #301
o
$734,300from REET 2 Capital Projects Fund #302
o
2019 Nonrecurring expenditures total $1,342,000and include:
$107,000 for Information Technology expenditures including:
o
$22,000 to replace outdated copiers
$50,000 to upgrade storage devices at CenterPlace
$30,000 for a whole room UPS for the server room at City Hall
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$50,000 for workstations and carpet replacement at the police precinct
o
$25,000 for retail recruitment services
o
$160,000 transfer out to the Parks Capital Projects Fund #309 to construct a new restroom
o
at Browns Park
$1,000,000 transfer out to the Parks Capital Projects Fund #309 to complete additional
o
improvements at Browns Park
General Fund Revenues Over (Under) Expenditures and Fund Balance
2019 recurring revenues are anticipated to exceed recurring expenditures by $3,805,531.
Total 2019 revenuesare anticipated to exceed total expendituresby $2,503,953.
The total unrestricted General Fund ending fund balance is anticipated to be $33,064,618at
the end of 2019 which is 79.31% of total recurring expenditures of $41,691,369. Our goal is
to maintain an ending fund balance of at least 50.0%.
Highlights 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 $2,101,100 according to per capita estimates provided by the Municipal
Research and Services Center. Of this amount, $2,092,300 will be credited to the Street O&M
Fund#101and 0.42% or $8,800 to the Paths and Trails Fund#103.
Telephone taxes that are remitted to the City and support Street Fund operations and
maintenance are anticipated at $1,700,000.
Real estate excise tax (REET) revenue is computed by the City and is primarily used to match
grant funded street projects as well as pay a portion of the annual payment on the 2014
general obligation bonds. In 2019 we estimate these revenues to be $1,000,000 per each
¼% for a total of $2,000,000.
Hotel/Motel tax revenues are computed by the City and are dedicated to the promotion of
visitors and tourism. In 2019 we estimate the tax will generate $990,000, which includes
$600,000 in Fund #105 Hotel / Motel Tax Fund from the 2% tax and $390,000 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 $21 per ERU for commercial properties (an ERU for a commercial property is
computed as total square feet of impervious surface divided by 3,160). In 2019 we estimate
this will fee will generate $1,890,000.
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 thatwill be applied to a variety of construction projects are estimated at
$10,974,189in 2019. By fund we anticipate grant revenues as follows:
Fund #303 – Street Capital Projects - $4,408,681
o
Fund #309 – Parks Capital Projects - $572,308
o
Fund #311 – Pavement Preservation - $1,820,000
o
Fund #314 – Railroad Grade Separation Projects Fund - $3,750,000
o
Fund #402 – Stormwater Fund - $106,000
o
Fund #403 – Aquifer Protection Area Fund - $317,200
o
Expenditures
Fund #101 – Street Fundappropriations include:
23
$4,918,044 for maintenance of City streets, including $497,200 in snow operations and
o
$855,000 in intergovernmental payments for services.
Fund #106 – Solid Waste Fundappropriations include:
a $1,500,000 transfer out to the Pavement Preservation Fund #311 for street preservation
o
activities
Fund #301 – REET 1 Capital Projects Fundincludes a $1,370,947appropriation to cover:
a $82,475transfer to LTGO Bond Debt Service Fund #204 to pay one-half of the City’s
o
annual repayment of the 2014 LTGO Bonds.
a$504,172transfer to Street Capital Projects Fund #303 to partially offset the cost of
o
street construction / reconstruction projects.
a $734,300transfer to Pavement Preservation Fund #311 for pavement preservation
o
projects.
a $50,000 transfer to Railroad Grade Separation Projects Fund #314 for the Barker Road
o
Grade Separation Project.
Fund #302 – REET 2 Capital Projects Fundincludes a $984,209appropriation to cover:
a $82,475transfer to LTGO Bond Debt Service Fund #204 to pay one-half of the City’s
o
annual repayment of the 2014 LTGO Bonds.
a $167,434transfer to Street Capital Projects Fund #303 to partially offset the cost of
o
street construction / reconstruction projects.
a $734,300transfer to Pavement Preservation Fund #311 for pavement preservation
o
projects
Fund #303 – Street Capital Projects Fundincludes an appropriation of $5,432,987for a variety
of street construction projects. Included in the projects are the Sullivan/Wellesley intersection
projectfor which we are appropriating $1,167,287in 2019 and the N. Sullivan Corridor ITS
projectfor which we are appropriating $730,000in 2019.
Fund #309 – Parks Capital Projectsincludes a $1,812,095appropriation to cover a variety of
City park improvements that will be financed through a combination of a $1,320,000 transfer
from the General Fund #001, a $14,788transfer in from the Capital Reserve Fund #312, and
$572,308in grant proceeds.
Fund #311 –Pavement Preservationincludes $7,238,200of pavement preservation projects
that will be financed through transfers from other City funds as outlined above under the
heading of General Fund Recurring Expenditures.
Fund #312 – Capital Reserveincludes $906,544 in transfers to Fund #101 – Street O&M to
coverthe estimated deficitin recurring activity for 2019and$317,000in transfers to Fund
#303– Street Capital Projects that will be applied towards the removal and reconstruction of
Euclid Ave. from Flora to Barkerin the amount of $5,000, towards improvements at the
th
intersection of 8and Carnahan in the amount of $45,000,and towards the widening of the
Barker Road corridorin the amount of $267,000. It also includes $14,788in 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.
24
Fund #314 – Railroad Grade Separation Projectsincludes appropriations in the amount of
$4,700,000towards the Barker Road Grade Separationproject and the Pines Road Grade
Separation project.
Fund #402 – Stormwater Fundincludes $560,000 for nonrecurring expenditures including:
$450,000 for various capital projects
o
$110,000 for the studies related to the City’s Stormwater permit and the watershed
o
Fund #403 – Aquifer Protection Area Fundincludes a $832,600 appropriation to various
capital projects.
25
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26
CITY OF SPOKANE VALLEY, WA
2019 Budget Summary
EstimatedEstimated
BeginningEnding
FundFundTotalFund
AppropriationsBalance
Annual Appropriation FundsNo.BalanceRevenuesSources
General Fund00130,560,66545,537,32276,097,98743,033,36933,064,618
Street Fund101636,7484,918,0445,554,7924,918,044636,748
Paths & Trails Fund1035,0249,20014,224014,224
Hotel/Motel Tax - Tourism Facilities Fund1041,857,095397,0002,254,09502,254,095
Hotel/Motel Tax Fund105200,867602,000802,867655,000147,867
Solid Waste106190,6821,726,3001,916,9821,726,300190,682
PEG Fund10762,63776,000138,63771,10067,537
CenterPlace Operating Reserve Fund120300,0000300,0000300,000
Service Level Stabilization Fund1215,500,00005,500,00005,500,000
Winter Weather Reserve Fund122501,2175,000506,217500,0006,217
LTGO Bond Debt Service Fund2040998,350998,350998,3500
REET 1 Capital Projects Fund3011,778,6931,022,0002,800,6931,370,9471,429,746
REET 2 Capital Projects Fund3022,649,6611,025,0003,674,661984,2092,690,452
Street Capital Projects30366,6925,432,9875,499,6795,432,98766,692
Park Capital Projects Fund30943,5021,907,0961,950,5981,812,095138,503
Civic Facilities Capital Projects Fund310849,5889,000858,5880858,588
Pavement Preservation Fund3113,875,1635,760,9009,636,0637,288,2002,347,863
Capital Reserve Fund3126,990,05650,0007,040,0561,239,3325,800,724
City Hall Construction Fund31326,116026,116026,116
Railroad Grade Separation Projects Fund314901,6123,800,0004,701,6124,700,0001,612
56,996,01873,276,199130,272,21774,729,93355,542,284
EstimatedEstimated
BeginningEnding
FundWorkingTotalWorking
Working Capital FundsNo.CapitalRevenuesSourcesAppropriationsCapital
Stormwater Management Fund4021,616,6072,016,0003,632,6072,297,3321,335,275
Aquifer Protection Area Fund4031,670,248787,2002,457,448832,6001,624,848
Equipment Rental & Replacement Fund5011,258,812188,0291,446,84120,0001,426,841
Risk Management Fund502244,261390,000634,261390,000244,261
4,789,9283,381,2298,171,1573,539,9324,631,225
Total of all Funds61,785,94676,657,428138,443,37478,269,86560,173,509
27
CITY OF SPOKANE VALLEY, WA11/13/2018
2019 Budget
20182019Difference Between
As AsProposed2018 and 2019
AdoptedAmendmentAmendedBudget$%
#001 - GENERAL FUND
RECURRING ACTIVITY
Revenues
Property Tax11,796,100011,796,10012,054,400258,3002.19%
Sales Tax20,881,900020,881,90022,917,0002,035,1009.75%
Sales Tax - Public Safety 967,8000967,8001,081,900114,10011.79%
Sales Tax - Criminal Justice1,738,00001,738,0001,944,000206,00011.85%
Gambling Tax and Leasehold Excise Tax381,0000381,000387,0006,0001.57%
Franchise Fees/Business Registration1,210,00001,210,0001,224,00014,0001.16%
State Shared Revenues2,109,60002,109,6001,909,800(199,800)(9.47%)
Fines and Forfeitures/Public Safety1,319,90001,319,9001,078,500(241,400)(18.29%)
Community and Public Works1,684,10001,684,1001,882,300198,20011.77%
Recreation Program Revenues633,3000633,300628,800(4,500)(0.71%)
Miscellaneous Department Revenue1,00001,0001,00000.00%
Miscellaneous & Investment Interest201,8000201,800358,200156,40077.50%
Transfers in - #101 39,700039,7000(39,700)(100.00%)
(street admin)
Transfers in - #105 30,000030,00030,00000.00%
(h/m tax-CP advertising)
Transfers in - #402 13,400013,4000(13,400)(100.00%)
(storm admin)
Total Recurring Revenues43,007,600043,007,60045,496,9002,489,3005.79%
Expenditures
City Council548,4941,593550,087545,903(4,184)(0.76%)
City Manager956,245455956,700948,835(7,865)(0.82%)
City Attorney594,7527,455602,207610,5498,3421.39%
Public Safety25,464,251025,464,25125,927,304463,0531.82%
Deputy City Manager450,663228450,891267,044(183,847)(40.77%)
Finance / IT1,339,0649101,339,9741,402,49762,5234.67%
Human Resources275,3875,028280,415297,42117,0066.06%
City Hall Operations and Maintenance306,043228306,271290,543(15,728)(5.14%)
Community & Public Works - Engineering 1,572,94756,3461,629,2931,816,141186,84811.47%
Community & Public Works - Economic Dev970,642228970,8701,018,77247,9024.93%
Community & Public Works - Building & Plan2,265,677(55,890)2,209,7872,248,69838,9111.76%
Parks & Rec - Administration301,083228301,311335,95834,64711.50%
Parks & Rec - Maintenance893,700(29,725)863,975893,50029,5253.42%
Parks & Rec - Recreation 260,574228260,802253,622(7,180)(2.75%)
Parks & Rec - Aquatics492,90023,000515,900491,153(24,747)(4.80%)
Parks & Rec - Senior Center98,229098,229101,2152,9863.04%
Parks & Rec - CenterPlace910,468228910,696949,41438,7184.25%
General Government1,261,61001,261,6101,332,65071,0405.63%
Transfers out - #204 399,3500399,350401,2501,9000.48%
(2016 LTGO debt service)
Transfers out - #309 160,0000160,000160,00000.00%
(park capital projects)
Transfers out - #311 962,7000962,700972,3009,6001.00%
(pavement preservation)
Transfers out - #501 36,600036,60036,60000.00%
(CenterPlace kitchen reserve)
Transfers out - #502 370,0000370,000390,00020,0005.41%
(insurance premium)
Total Recurring Expenditures40,891,37910,54040,901,91941,691,369789,4501.93%
Recurring Revenues Over (Under)
Recurring Expenditures2,116,221(10,540)2,105,6813,805,531
28
CITY OF SPOKANE VALLEY, WA11/13/2018
2019 Budget
20182019Difference Between
As AsProposed2018 and 2019
AdoptedAmendmentAmendedBudget$%
#001 - GENERAL FUND - continued
NONRECURRING ACTIVITY
Revenues
Transfers in - #10640,425040,42540,422(3)(0.01%)
(solid waste repayment)
Total Nonrecurring Revenues40,425040,42540,422(3)(0.01%)
Expenditures
General Government - IT capital replacements115,0000115,000107,000(8,000)(6.96%)
City Attorney 4,80904,8090(4,809)(100.00%)
(part-time attorney furniture)
Deputy City Manager 11,700011,7000(11,700)(100.00%)
(Q-Alert software)
Economic Development 50,000050,00025,000(25,000)(50.00%)
(retail recruitment)
Public Safety 100,0000100,0000(100,000)(100.00%)
(full facility generator)
Public Safety 00050,00050,0000.00%
(carpet & workstation replacement)
Parks & Rec 50,000050,0000(50,000)(100.00%)
(Flooring in Great Room & Dining Room)
Parks & Rec 3,00003,0000(3,000)(100.00%)
(CP reseal two restroom floors)
General Government - City Hall generator0200,000200,0000(200,000)(100.00%)
Transfers out - #122 0490,000490,0000(490,000)(100.00%)
(replenish reserve)
Transfers out - #309 200,0000200,0000(200,000)(100.00%)
(Browns Park lighting & path)
Transfers out - #309 200,0000200,0000(200,000)(100.00%)
(CP outdoor venue Phase 1)
Transfers out - #309 029,72529,7250(29,725)(100.00%)
(Appleway Trail Amenities)
Transfers out - #309 000160,000160,0000.00%
(Browns Park restroom)
Transfers out - #309 0001,000,0001,000,0000.00%
(Browns Park other)
Transfers out - #312 02,795,4292,795,4290(2,795,429)(100.00%)
('16 fund bal > 50%)
Transfers out - #312 1,000,00001,000,0000(1,000,000)(100.00%)
(misc capital projects)
Total Nonrecurring Expenditures1,734,5093,515,1545,249,6631,342,000(3,907,663)(74.44%)
Nonrecurring Revenues Over (Under)
Nonrecurring Expenditures(1,694,084)(3,515,154)(5,209,238)(1,301,578)
Excess (Deficit) of Total Revenues
Over (Under) Total Expenditures422,137(3,525,694)(3,103,557)2,503,953
Beginning unrestricted fund balance33,664,22233,664,22230,560,665
Ending unrestricted fund balance34,086,35930,560,66533,064,618
Fund balance as a percent of recurring expenditures83.36%74.72%79.31%
General Fund Summary
Total revenues43,048,025043,048,02545,537,322
Total expenditures42,625,8883,525,69446,151,58243,033,369
Excess (Deficit) of Total Revenues
Over (Under) Total Expenditures422,137(3,525,694)(3,103,557)2,503,953
Beginning unrestricted fund balance33,664,22233,664,22230,560,665
Ending unrestricted fund balance34,086,35930,560,66533,064,618
29
CITY OF SPOKANE VALLEY, WA11/13/2018
2019 Budget
20182019Difference Between
As AsProposed2018 and 2019
AdoptedAmendmentAmendedBudget$%
SPECIAL REVENUE FUNDS
#101 - STREET FUND
RECURRING ACTIVITY
Revenues
Utility Tax1,900,00001,900,0001,700,000(200,000)(10.53%)
Motor Vehicle Fuel (Gas) Tax2,052,40002,052,4002,092,30039,9001.94%
Multimodal Transportation Revenue133,8000133,800132,200(1,600)(1.20%)
Right-of-Way Maintenance Fee70,000070,00070,00000.00%
Investment Interest6,00006,0006,00000.00%
Miscellaneous10,000010,00010,00000.00%
Total Recurring Revenues4,172,20004,172,2004,010,500(161,700)(3.88%)
Expenditures
Wages / Benefits / Payroll Taxes771,0190771,0191,044,547273,52835.48%
Supplies112,5000112,500113,3008000.71%
Services & Charges2,141,7514552,142,2062,308,818166,6127.78%
Snow Operations504,8000504,800497,200(7,600)(1.51%)
Intergovernmental Payments851,0000851,000855,0004,0000.47%
Vehicle rentals - #50121,250021,25021,25000.00%
(non-plow vehicle rental)
Vehicle rentals - #501 77,929077,92977,92900.00%
(plow replace.)
Transfers out - #00139,700039,7000(39,700)(100.00%)
Transfers out - #311 67,342067,3420(67,342)(100.00%)
(pavement preservation)
Total Recurring Expenditures4,587,2914554,587,7464,918,044330,2987.20%
Recurring Revenues Over (Under)
Recurring Expenditures(415,091)(455)(415,546)(907,544)
NONRECURRING ACTIVITY
Revenues
Transfers in - #312000907,544907,5440.00%
Total Nonrecurring Revenues000907,544907,5440.00%
Expenditures
Battery backups for intersections15,000015,0000(15,000)(100.00%)
Total Nonrecurring Expenditures15,000015,0000(15,000)(100.00%)
Nonrecurring Revenues Over (Under)
Nonrecurring Expenditures(15,000)0(15,000)907,544
Excess (Deficit) of Total Revenues
Over (Under) Total Expenditures(430,091)(455)(430,546)0
Beginning fund balance1,067,2941,067,294636,748
Ending fund balance637,203636,748636,748
Street Fund Summary
Total revenues4,172,20004,172,2004,918,044
Total expenditures4,602,2914554,602,7464,918,044
Excess (Deficit) of Total Revenues
Over (Under) Total Expenditures(430,091)(455)(430,546)0
Beginning unrestricted fund balance1,067,2941,067,294636,748
Ending unrestricted fund balance637,203636,748636,748
30
CITY OF SPOKANE VALLEY, WA11/13/2018
2019 Budget
20182019Difference Between
As AsProposed2018 and 2019
AdoptedAmendmentAmendedBudget$%
SPECIAL REVENUE FUNDS - continued
#103 - PATHS & TRAILS FUND
Revenues
Motor Vehicle Fuel (Gas) Tax8,70008,7008,8001001.15%
Investment Interest0004004000.00%
Total revenues8,70008,7009,2005005.75%
Expenditures
Transfers out - #309050,00050,0000(50,000)(100.00%)
(Appleway Trail - Sullivan to Corbin)
Total expenditures050,00050,0000(50,000)(100.00%)
Revenues over (under) expenditures8,700(41,300)9,200
Beginning fund balance46,32446,3245,024
Ending fund balance55,0245,02414,224
#104 - HOTEL / MOTEL TAX - TOURISM FACILITIES FUND
Revenues
Hotel/Motel Tax377,0000377,000390,00013,0003.45%
Investment Interest 1,50001,5007,0005,500366.67%
Transfers in - #1050250,000250,0000(250,000)(100.00%)
Total revenues378,500250,000628,500397,000(231,500)(36.83%)
Expenditures
Capital Outlay000000.00%
Total expenditures000000.00%
Revenues over (under) expenditures378,500628,500397,000
Beginning fund balance1,228,5951,228,5951,857,095
Ending fund balance1,607,0951,857,0952,254,095
#105 - HOTEL / MOTEL TAX FUND
Revenues
Hotel/Motel Tax580,0000580,000600,00020,0003.45%
Investment Interest 1,00001,0002,0001,000100.00%
Total revenues581,0000581,000602,00021,0003.61%
Expenditures
Transfers out - #00130,000030,00030,00000.00%
Transfers out - #1040250,000250,0000(250,000)(100.00%)
Tourism Promotion572,000(250,000)322,000625,000303,00094.10%
Total expenditures602,0000602,000655,00053,0008.80%
Revenues over (under) expenditures(21,000)(21,000)(53,000)
Beginning fund balance221,867221,867200,867
Ending fund balance200,867200,867147,867
#106 - SOLID WASTE FUND
Revenues
Sunshine Administrative Fee225,0000225,000225,00000.00%
Solid Waste Road Wear Fee01,000,0001,000,0001,500,000500,00050.00%
Investment Interest0001,3001,3000.00%
Total revenues225,0001,000,0001,225,0001,726,300501,30040.92%
Expenditures
Education & Contract Administration184,5750184,575185,8781,3030.71%
Transfers out - #001 40,425040,42540,422(3)(0.01%)
Transfers out - #31101,000,0001,000,0001,500,000500,00050.00%
Total expenditures225,0001,000,0001,225,0001,726,300501,30040.92%
Revenues over (under) expenditures000
Beginning fund balance190,682190,682190,682
Ending fund balance190,682190,682190,682
31
CITY OF SPOKANE VALLEY, WA11/13/2018
2019 Budget
20182019Difference Between
As AsProposed2018 and 2019
AdoptedAmendmentAmendedBudget$%
SPECIAL REVENUE FUNDS - continued
#107 - PEG FUND
Revenues
Comcast PEG Contribution79,000079,00076,000(3,000)(3.80%)
Investment Interest 000000.00%
Total revenues79,000079,00076,000(3,000)(3.80%)
Expenditures
PEG Reimbursement - CMTV40,200040,20040,100(100)(0.25%)
Capital Outlay31,000031,00031,00000.00%
Total expenditures71,200071,20071,100(100)(0.14%)
Revenues over (under) expenditures7,8007,8004,900
Beginning fund balance54,83754,83762,637
Ending fund balance62,63762,63767,537
#120 - CENTER PLACE OPERATING RESERVE FUND
Revenues
Investment Interest000000.00%
Miscellaneous000000.00%
Total revenues000000.00%
Expenditures
Operations000000.00%
Total expenditures000000.00%
Revenues over (under) expenditures000
Beginning fund balance300,000300,000300,000
Ending fund balance300,000300,000300,000
#121 - SERVICE LEVEL STABILIZATION RESERVE FUND
Revenues
Investment Interest000000.00%
Miscellaneous000000.00%
Total revenues000000.00%
Expenditures
Operations000000.00%
Total expenditures000000.00%
Revenues over (under) expenditures000
Beginning fund balance5,500,0005,500,0005,500,000
Ending fund balance5,500,0005,500,0005,500,000
#122 - WINTER WEATHER RESERVE FUND
Revenues
Investment Interest3,50003,5005,0001,50042.86%
Transfers in - #0010490,000490,0000(490,000)(100.00%)
Subtotal revenues3,500490,000493,5005,000(488,500)(98.99%)
Expenditures
Street maintenance expenditures500,0000500,000500,00000.00%
Total expenditures500,0000500,000500,00000.00%
Revenues over (under) expenditures(496,500)(6,500)(495,000)
Beginning fund balance7,7177,717501,217
Ending fund balance(488,783)1,2176,217
32
CITY OF SPOKANE VALLEY, WA11/13/2018
2019 Budget
20182019Difference Between
As AsProposed2018 and 2019
AdoptedAmendmentAmendedBudget$%
DEBT SERVICE FUNDS
#204 - LTGO BOND DEBT SERVICE FUND
Revenues
Spokane Public Facilities District414,0500414,050432,15018,1004.37%
Transfers in - #001399,3500399,350401,2501,9000.48%
Transfers in - #30182,000082,00082,4754750.58%
Transfers in - #30282,000082,00082,4754750.58%
Total revenues977,4000977,400998,35020,9502.14%
Expenditures
Debt Service Payments - CenterPlace414,0500414,050432,15018,1004.37%
Debt Service Payments - Roads164,0000164,000164,9509500.58%
2016 LTGO Bond Principal & Interest399,3500399,350401,2501,9000.48%
Total expenditures977,4000977,400998,35020,9502.14%
Revenues over (under) expenditures000
Beginning fund balance000
Ending fund balance000
33
CITY OF SPOKANE VALLEY, WA11/13/2018
2019 Budget
20182019Difference Between
As AsProposed2018 and 2019
AdoptedAmendmentAmendedBudget$%
CAPITAL PROJECTS FUNDS
#301 - REET 1 CAPITAL PROJECTS FUND
Revenues
REET 1 - Taxes800,000700,0001,500,0001,000,000(500,000)(33.33%)
Investment Interest7,50007,50022,00014,500193.33%
Total revenues807,500700,0001,507,5001,022,000(485,500)(32.21%)
Expenditures
Transfers out - #20482,000082,00082,4754750.58%
Transfers out - #3031,048,85201,048,852504,172(544,680)(51.93%)
Transfers out - #311 685,3290685,329734,30048,9717.15%
(pavement preservation)
Transfers out - #314 038,00038,00050,00012,00031.58%
(Barker Grade Separation)
Total expenditures1,816,18138,0001,854,1811,370,947(483,234)(26.06%)
Revenues over (under) expenditures(1,008,681)(346,681)(348,947)
Beginning fund balance2,125,3742,125,3741,778,693
Ending fund balance1,116,6931,778,6931,429,746
#302 - REET 2 CAPITAL PROJECTS FUND
Revenues
REET 2 - Taxes800,000700,0001,500,0001,000,000(500,000)(33.33%)
Investment Interest8,00008,00025,00017,000212.50%
Total revenues808,000700,0001,508,0001,025,000(483,000)(32.03%)
Expenditures
Transfers out - #20482,000082,00082,4754750.58%
Transfers out - #3031,003,54495,8901,099,434167,434(932,000)(84.77%)
Transfers out - #311 685,3290685,329734,30048,9717.15%
(pavement preservation)
Total expenditures1,770,87395,8901,866,763984,209(882,554)(47.28%)
Revenues over (under) expenditures(962,873)(358,763)40,791
Beginning fund balance3,008,4243,008,4242,649,661
Ending fund balance2,045,5512,649,6612,690,452
34
CITY OF SPOKANE VALLEY, WA11/13/2018
2019 Budget
20182019Difference Between
As AsProposed2018 and 2019
AdoptedAmendmentAmendedBudget$%
CAPITAL PROJECTS FUNDS - continued
#303 - STREET CAPITAL PROJECTS FUND
Revenues
Grant Proceeds8,919,182(938,037)7,981,1454,408,681(3,572,464)(44.76%)
Developer65,212(32,180)33,03235,7002,6688.08%
Transfers in - #3011,048,85201,048,852504,172(544,680)(51.93%)
Transfers in - #3021,003,54495,8901,099,434167,434(932,000)(84.77%)
Transfers in - #312 - 5,000410,839415,8395,000(410,839)(98.80%)
Euclid Ave - Flora to Barker
Transfers in - #312 - 0425,000425,00045,000(380,000)(89.41%)
8th & Carnahan Intersection
Transfers in - #312 - 110,000(110,000)0000.00%
Indiana bus stops & crosswalks
Transfers in - #312 - 0148,488148,488267,000118,512(20.19%)
Barker Corridor
Total revenues11,151,790011,151,7905,432,987(5,718,803)(51.28%)
Expenditures
123Mission Ave. - Flora to Barker3,625,716136,4123,762,1285,000(3,757,128)(99.87%)
141Sullivan & Euclid PCC 025,00025,0000(25,000)(100.00%)
142Broadway @ Argonne/Mullan PCC intersection2,250,00091,7992,341,79912,500(2,329,299)(99.47%)
166Pines Rd (SR27) & Grace Ave. Intersect Safety402,71092,290495,0005,000(490,000)(98.99%)
201ITS Infill Project Phase 1378,17258,828437,0005,000(432,000)(98.86%)
205Sprague/Barker Intersections Improvement35,700035,70035,70000.00%
221McDonald Rd Diet (16th to Mission)1,00001,0000(1,000)(100.00%)
222Citywide Reflective Signal Backplates17,00025,64542,6450(42,645)(100.00%)
239Bowdish Sidewalk 8th to 12th5,00005,0000(5,000)(100.00%)
2478th & Carnahan Intersection Improvements0425,000425,00045,000(380,000)(89.41%)
249Sullivan/Wellesley Intersection268,0000268,0001,167,287899,287335.55%
2509th Ave. Sidewalk2,00002,0000(2,000)(100.00%)
251Euclid Ave. - Flora to Barker5,000414,359419,3595,000(414,359)(98.81%)
25832nd Ave Sidewalk - SR27 to Evergreen407,8700407,8705,000(402,870)(98.77%)
259N. Sullivan Corridor ITS Project808,723(723,723)85,000730,000645,000758.82%
263Citywide Signal Backplates24,526100,193124,7190(124,719)(100.00%)
2648th Ave Sidewalk458,9580458,9580(458,958)(100.00%)
265Wellesley Sidewalk Project647,665(609,665)38,000382,000344,000905.26%
267Mission Ave Sidewalk60,250060,250420,000359,750597.10%
273Barker/I-90 Interchange0500,000500,000500,00000.00%
275Barker Rd Widening - River to Euclid088,00088,000132,00044,00050.00%
276Barker Rd Widening - Euclid to Garland054,00054,00081,00027,00050.00%
277Barker Rd Widening - Garland to Trent036,00036,00054,00018,00050.00%
278Wilbur Rd Sidewalk - Boone to Broadway020,00020,000354,500334,5001672.50%
279Knox Ave Sidewalk - Hutchinson to Sargent020,00020,000294,000274,0001370.00%
281Highland Estates Connector000200,000200,0000.00%
Barker Road Widening106,500(106,500)0000.00%
Coleman Sidewalk25,000(25,000)0000.00%
Argonne Reconstruction - Indiana to Montgom512,000(512,000)0000.00%
Indiana bus stops & crosswalks110,000(110,000)0000.00%
Contingency1,000,000(638)999,3621,000,0006380.06%
Total expenditures11,151,790011,151,7905,432,987(5,718,803)(51.28%)
Revenues over (under) expenditures000
Beginning fund balance66,69266,69266,692
Ending fund balance66,69266,69266,692
Note: Work performed for pavement preservation projects out of the Street Capital Projects Fund is for items such as sidewalk upgrades
that were bid with the pavement preservation work.
35
CITY OF SPOKANE VALLEY, WA11/13/2018
2019 Budget
20182019Difference Between
As AsProposed2018 and 2019
AdoptedAmendmentAmendedBudget$%
CAPITAL PROJECTS FUNDS - continued
#309 - PARK CAPITAL PROJECTS FUND
Revenues
Grant Proceeds1,693,20001,693,200572,308(1,120,892)(66.20%)
Transfers in - #001560,00029,725589,7251,320,000730,275123.83%
Transfers in - #103050,00050,0000(50,000)(100.00%)
Transfers in - #312 324,1000324,10014,788(309,312)(95.44%)
Investment Interest 000000.00%
Total revenues2,577,30079,7252,657,0251,907,096(749,929)(28.22%)
Expenditures
237Appleway Trail 1,853,300233,0002,086,3005,000(2,081,300)(99.76%)
(Sullivan to Corbin)
268Appleway Trail 164,0000164,00072,500(91,500)(55.79%)
(Evergreen to Sullivan)
270CenterPlace outdoor venue - Phase 1200,0000200,0000(200,000)(100.00%)
271Browns Park lighting and pathway200,000(176,800)23,2000(23,200)(100.00%)
274Park signs 24,000024,0000(24,000)(100.00%)
(Sullivan, Park Rd, Balfour)
280Appleway Trail Amenities 029,72529,725509,595479,8701614.37%
(Univ - Pines)
282Browns Park volleyball courts0176,800176,8000(176,800)(100.00%)
Browns Park restroom000160,000160,0000.00%
Browns Park improvements0001,000,0001,000,0000.00%
Swing sets00025,00025,0000.00%
Resurface Discovery Park00040,00040,0000.00%
Electrical Upgrade Mirabeau Point Park07,7007,7000(7,700)(100.00%)
Heart of the Valley Sculpture Placement028,00028,0000(28,000)(100.00%)
Total expenditures2,441,300298,4252,739,7251,812,095(927,630)(33.86%)
Revenues over (under) expenditures136,000(82,700)95,001
Beginning fund balance126,202126,20243,502
Ending fund balance262,20243,502138,503
#310 - CIVIC FACILITIES CAPITAL PROJECTS FUND
Revenues
Investment Interest 5,90005,9009,0003,10052.54%
Total revenues5,90005,9009,0003,10052.54%
Expenditures
Transfers out - #001000000.00%
Total expenditures000000.00%
Revenues over (under) expenditures5,9005,9009,000
Beginning fund balance843,688843,688849,588
Ending fund balance849,588849,588858,588
Note: The fund balance in #310 includes $839,285.10 paid by the Library District for 2.82 acres at the Balfour Park site. If the District
does not succeed in getting a voted bond approved by October 2017 then the City may repurchase this land at the original sale
price of $839,285.10.
#311 - PAVEMENT PRESERVATION
Revenues
Transfers in - #001962,7000962,700972,3009,6001.00%
Transfers in - #10167,342067,3420(67,342)(100.00%)
Transfers in - #10601,000,0001,000,0001,500,000500,00050.00%
Transfers in - #301685,3290685,329734,30048,9717.15%
Transfers in - #302685,3290685,329734,30048,9717.15%
Grant Proceeds2,572,500(1,000,000)1,572,5001,820,000247,50015.74%
Total revenues4,973,20004,973,2005,760,900787,70015.84%
Expenditures
Pavement preservation4,008,600401,9404,410,5407,238,2002,827,66064.11%
Pre-project GeoTech50,000050,00050,00000.00%
Total expenditures4,058,600401,9404,460,5407,288,2002,827,66063.39%
Revenues over (under) expenditures914,600512,660(1,527,300)
Beginning fund balance3,362,5033,362,5033,875,163
Ending fund balance4,277,1033,875,1632,347,863
36
CITY OF SPOKANE VALLEY, WA11/13/2018
2019 Budget
20182019Difference Between
As AsProposed2018 and 2019
AdoptedAmendmentAmendedBudget$%
CAPITAL PROJECTS FUNDS - continued
#312 - CAPITAL RESERVE FUND
Revenues
Transfers in - #0011,000,0002,795,4293,795,4290(3,795,429)(100.00%)
Transfers in - #31374,960074,9600(74,960)(100.00%)
Investment Interest 16,000016,00050,00034,000212.50%
Total revenues1,090,9602,795,4293,886,38950,000(3,836,389)(98.71%)
Expenditures
City Hall Sculpture Siting05,3835,3830
Transfers out - #101000907,544
Transfers out - #303 5,000410,839415,8395,000(410,839)(98.80%)
(Euclid Ave - Flora to Barker)
Transfers out - #303 0425,000425,00045,000(380,000)(89.41%)
(8th & Carnahan Intersection)
Transfers out - #303 110,000(110,000)0000.00%
(Indiana bus stops & crosswalks)
Transfers out - #303 0148,488148,488267,000118,51279.81%
(Barker Road Corridor)
Transfers out - #309 301,9000301,9005,000(296,900)(98.34%)
(Appleway Trail - Sullivan-Corbin)
Transfers out - #309 22,200022,2009,788(12,412)(55.91%)
(Appleway Trail - Evergreen-Sullivan
Transfers out - #314 04,8094,8090(4,809)(100.00%)
(Pines Rd Grade Separation)
Total expenditures439,100884,5191,323,6191,239,332(84,287)(6.37%)
Revenues over (under) expenditures651,8602,562,770(1,189,332)
Beginning fund balance4,427,2864,427,2866,990,056
Ending fund balance5,079,1466,990,0565,800,724
#313 - CITY HALL CONSTRUCTION FUND
Revenues
Investment Interest 000000.00%
Total revenues000000.00%
Expenditures
Transfers out - #312 74,960074,9600(74,960)(100.00%)
Total expenditures74,960074,9600(74,960)(100.00%)
Revenues over (under) expenditures(74,960)(74,960)0
Beginning fund balance101,076101,07626,116
Ending fund balance26,11626,11626,116
#314 - RAILROAD GRADE SEPARATION PROJECTS FUND
Revenues
Grant Proceeds1,919,921(1,149,921)770,0003,750,0002,980,000387.01%
Transfers in - #301038,00038,00050,00012,00031.58%
Transfers in - #312 04,8094,8090(4,809)(100.00%)
Total revenues1,919,921(1,107,112)812,8093,800,0002,987,191367.51%
Expenditures
143Barker BNSF Grade Separation1,919,921(1,019,921)900,0003,800,0002,900,000322.22%
223Pines Rd Underpass1,000,000(920,000)80,000900,000820,0001025.00%
Total expenditures2,919,921(1,939,921)980,0004,700,0003,720,000379.59%
Revenues over (under) expenditures(1,000,000)(167,191)(900,000)
Beginning fund balance1,068,8031,068,803901,612
Ending fund balance68,803901,6121,612
37
CITY OF SPOKANE VALLEY, WA11/13/2018
2019 Budget
20182019Difference Between
As AsProposed2018 and 2019
AdoptedAmendmentAmendedBudget$%
ENTERPRISE FUNDS
#402 - STORMWATER FUND
RECURRING ACTIVITY
Revenues
Stormwater Management Fees1,870,00001,870,0001,890,00020,0001.07%
Investment Interest7,50007,50020,00012,500166.67%
Total Recurring Revenues1,877,50001,877,5001,910,00032,5001.73%
Expenditures
Wages / Benefits / Payroll Taxes557,1570557,157494,273(62,884)(11.29%)
Supplies14,800014,80010,700(4,100)(27.70%)
Services & Charges1,140,9822281,141,2101,182,10940,8993.58%
Intergovernmental Payments35,000035,00037,5002,5007.14%
Vehicle rentals - #50112,750012,75012,75000.00%
Transfers out - #00113,400013,4000(13,400)(100.00%)
Total Recurring Expenditures1,774,0892281,774,3171,737,332(36,985)(2.08%)
Recurring Revenues Over (Under)
Recurring Expenditures103,411(228)103,183172,668
NONRECURRING ACTIVITY
Revenues
Grant Proceeds65,000065,000106,00041,00063.08%
Total Nonrecurring Revenues65,000065,000106,00041,00063.08%
Expenditures
Capital - various projects450,0000450,000450,00000.00%
Effectiveness study15,000015,00010,000(5,000)(33.33%)
Watershed studies60,000060,000100,00040,00066.67%
Total Nonrecurring Expenditures525,0000525,000560,00035,0006.67%
Nonrecurring Revenues Over (Under)
Nonrecurring Expenditures(460,000)0(460,000)(454,000)
Excess (Deficit) of Total Revenues
Over (Under) Total Expenditures(356,589)(228)(356,817)(281,332)
Beginning working capital1,973,4241,973,4241,616,607
Ending working capital1,616,8351,616,6071,335,275
Stormwater Fund Summary
Total revenues1,942,50001,942,5002,016,000
Total expenditures2,299,0892282,299,3172,297,332
Excess (Deficit) of Total Revenues
Over (Under) Total Expenditures(356,589)(228)(356,817)(281,332)
Beginning unrestricted fund balance1,973,4241,973,4241,616,607
Ending unrestricted fund balance1,616,8351,616,6071,335,275
#403 - AQUIFER PROTECTION AREA
Revenues
Spokane County460,0000460,000460,00000.00%
Grant Proceeds0445,955445,955317,200(128,755)(28.87%)
Investment Interest00010,00010,0000.00%
Total revenues460,000445,955905,955787,200(118,755)(13.11%)
Expenditures
Capital - various projects400,000248,780648,780832,600183,82028.33%
Total expenditures400,000248,780648,780832,600183,82028.33%
Revenues over (under) expenditures60,000257,175(45,400)
Beginning working capital1,413,0731,413,0731,670,248
Ending working capital1,473,0731,670,2481,624,848
38
CITY OF SPOKANE VALLEY, WA11/13/2018
2019 Budget
20182019Difference Between
As AsProposed2018 and 2019
AdoptedAmendmentAmendedBudget$%
INTERNAL SERVICE FUNDS
#501 - ER&R FUND
Revenues
Vehicle rentals - #00130,000030,00030,00000.00%
Vehicle rentals - #10121,250021,25021,25000.00%
Vehicle rentals - #10177,929077,92977,92900.00%
(plow replace.)
Vehicle rentals - #40212,750012,75012,75000.00%
Transfer in - #001 36,600036,60036,60000.00%
(CenterPlace kitchen reserve)
Investment Interest4,00004,0009,5005,500137.50%
Total revenues182,5290182,529188,0295,5003.01%
Expenditures
Small tools & minor equipment20,000020,00020,00000.00%
Total expenditures20,000020,00020,00000.00%
Revenues over (under) expenditures162,529162,529168,029
Beginning working capital1,096,2831,096,2831,258,812
Ending working capital1,258,8121,258,8121,426,841
#502 - RISK MANAGEMENT FUND
Revenues
Transfers in - #001370,0000370,000390,00020,0005.41%
Total revenues370,0000370,000390,00020,0005.41%
Expenditures
Auto & Property Insurance370,0000370,000390,00020,0005.41%
Total expenditures370,0000370,000390,00020,0005.41%
Revenues over (under) expenditures000
Beginning fund balance244,261244,261244,261
Ending fund balance244,261244,261244,261
TOTAL OF ALL FUNDS
Total of Revenues for all Funds75,762,9255,353,99781,116,92276,657,428
Total of Expenditures for all Funds77,365,5934,604,01081,969,60378,269,865
Total grant revenues (included in total
revenues)15,169,803(2,642,003)12,527,80010,974,189
Total Capital expenditures (included in
total expenditures)21,644,311(785,393)20,858,91820,603,882
39
CITY OF SPOKANE VALLEY, WA
2019 Budget
Revenues by Fund
General Fund
Property Tax
$12,054,400
Sales Tax22,917,000
Sales Tax - Public Safety1,081,900
Sales Tax - Criminal Justice1,944,000
Gambling and Leasehold Excise Tax 387,000
Franchise Fees/Business Registration1,224,000
State Shared Revenues1,909,800
Service Revenues1,882,300
Fines and Forfeitures1,078,500
Recreation Program Fees628,800
Miscellaneous, Investment Int., Transfers429,622
Total General Fund
$45,537,322
Other Funds
$4,918,044
101Street Fund
103Paths & Trails Fund9,200
104Hotel/Motel Tax Tourism Facilities Fund397,000
105Hotel/Motel Tax Fund602,000
106Solid Waste Fund1,726,300
107PEG Fund76,000
120CenterPlace Operating Reserve Fund0
121Service Level Stabilization Reserve Fund0
122Winter Weather Reserve Fund5,000
204LTGO Bond Debt Service Fund998,350
301REET 1 Capital Projects Fund1,022,000
302REET 2 Capital Projects Fund1,025,000
303Street Capital Projects Fund5,432,987
309Parks Capital Projects Fund1,907,096
310Civic Facilities Capital Projects Fund9,000
311Pavement Preservation Fund5,760,900
312Capital Reserve Fund50,000
313City Hall Construction Fund0
314Railroad Grade Separation Projects Fund3,800,000
402Stormwater Management Fund2,016,000
403Aquifer Protection Area Fund787,200
501Equipment Rental & Replacement Fund188,029
502Risk Management Fund390,000
$31,120,106
Total Other Funds
Total All Funds$76,657,428
40
CITY OF SPOKANE VALLEY, WA
2019 Budget - General Fund
Detail Revenues by Type
20152016201720182019
Proposed
Actual BudgetBudget
ActualActual
Property Tax
Property Tax11,095,00911,250,83211,433,07111,796,10012,054,400
Property Tax - Delinquent185,138163,275179,98600
11,280,14711,414,10711,613,05611,796,10012,054,400
Sales Taxes
Sales Tax18,209,56819,887,04921,089,13420,881,90022,917,000
Sales Tax - Public Safety848,665910,798983,025967,8001,081,900
Sales Tax - Criminal Justice1,523,5881,642,8041,765,0401,738,0001,944,000
20,581,82122,440,65223,837,19923,587,70025,942,900
Gambling and Leasehold Excise Tax
Amusement Games11,90913,67114,84113,00014,000
Card Games336,960288,199279,611288,000280,000
Bingo & Raffles9508391,0601,0001,000
Punch Boards & Pull Tabs62,96669,00172,29269,00072,000
Leasehold Excise Tax5,8696,56711,0736,50011,000
Leasehold Excise Tax (State)7703,5149,1753,5009,000
419,424381,790388,052381,000387,000
Licenses & Permits
General Business Licenses109,076111,906124,006110,000124,000
Franchise Fees1,111,6161,145,3191,152,2031,100,0001,100,000
1,220,6921,257,2251,276,2091,210,0001,224,000
State Shared Revenues
Streamline Mitigation of Sales Tax572,577559,044550,976520,000204,500
Payment in Lieu of Taxes - DNR
4,11407,7384,0004,000
CJ - High Crime00190,80200
MVET Criminal Justice - Population
24,86925,94026,83429,40031,600
CJ Contracted Services157,282159,936165,647155,000165,000
CJ Special Programs
91,00994,46298,475100,600104,400
Marijuana Enforcement37,91254,21334,14733,2000
Marijuana Excise Tax Distribution
0041,1640112,100
DUI - Cities13,57114,47214,18714,00014,000
Liquor Board Excise Tax
303,724442,294458,560466,800492,400
Liquor Board Profits806,570804,057794,980786,600781,800
2,011,6292,154,4172,383,5102,109,6001,909,800
Service Revenues
Accessory Dwelling005880200
Building & Planning Fees 148,962134,686175,123126,400138,800
Building Permits770,2881,534,3321,327,855878,0001,000,000
Code Enforcement12,4172,1858,1985,0005,000
Demolition Permits3,8403,2324,1434,0003,800
Developer Contributions023,587000
Entertainment License18,37417,54811,64917,00015,700
Grading Permits4,7486,27111,6104,0005,600
Home Profession Fee2,8563,7805,1243,2003,600
Mechanical Permits89,975102,639129,76688,00099,000
Misc. Permits & Fees7,2293,9255,9676,6005,600
Planning Fees 379,143721,851475,409402,500448,000
Plumbing Permits41,78477,52362,54253,00057,600
Right of Way Permits91,12497,037123,06795,00097,700
Street Vacation Permits001,3651,0001,300
Temporary Use Permit Fees314471471400400
1,571,0532,729,0682,342,8781,684,1001,882,300
43
CITY OF SPOKANE VALLEY, WA
2019 Budget - General Fund
Detail Revenues by Type
20152016201720182019
Proposed
Actual BudgetBudget
ActualActual
Fines and Forfeitures
Public Safety False Alarm Services201,638150,0585,534151,000151,000
Public Safety Grants49,41825,628050,00050,000
Fines & Forfeits - Traffic601,189477,743421,240483,600414,800
Other Criminal- Non Traffic Fines508,665606,463464,056635,300462,700
1,360,9101,259,892890,8301,319,9001,078,500
Recreation Program Charges
Activity Fees (To use a recreational facility)461,772433,842467,504438,100446,200
Program Fees (To participate in a program)192,484204,527271,566195,200182,600
654,256638,369739,070633,300628,800
Miscellaneous
AWC Health & Wellness 4004920500500
Copy Charges708262595500500
Dept. of Commerce Tr. & Econ. Dev.00114,20000
Insurance Recoveries044,474000
Interest on Gambling Tax66174271500500
Investment Interest73,378136,810309,826136,000300,000
Judgments and Settlements025,00044,49000
Miscellaneous Revenue & Grants5,32687,06539,0612,0002,000
Office of Public Def- Public Def Improvement20,00018,40017,50000
Police Precinct Maintenance019,05912,89119,00012,500
Police Precinct Rent 51,65338,84237,44638,00037,000
Sales Tax Interest8,68213,47718,3155,0005,000
SCRAPS pass-through/nonrecurring1,1001,2091,1451,3001,200
161,315385,264595,738202,800359,200
Transfers
Transfers in - #101 (street admin)39,70039,70039,70039,7000
Transfers in - #105 (h/m tax-CP advertising)30,00030,00015,77830,00030,000
Transfers in - #106 (solid waste repayment)40,42540,42540,42540,42540,422
Transfers in - #3100198,734498,50000
Transfers in - #402 (storm admin)13,40013,40013,40013,4000
Transfers in - #5010077,00000
123,525322,259684,803123,52570,422
Total General Fund Revenue39,384,77142,983,04244,751,34543,048,02545,537,322
44
CITY OF SPOKANE VALLEY, WA
2019 Budget - Other Funds
Detail Revenues by Type
20152016201720182019
Proposed
BudgetBudget
ActualActualActual
101 - Street Fund
Utilities tax2,257,1842,069,3091,982,3911,900,0001,700,000
Motor Vehicle Fuel (Gas) Tax1,935,6292,005,9092,032,1752,052,4002,092,300
Multimodal Transportation Revenue095,50998,994133,800132,200
Right-of-Way Maintenance Fee056,035136,11270,00070,000
Investment Interest3,2125,8867,8436,0006,000
Other Miscellaneous Revenues & Grants25,16771,679135,82610,00010,000
Nonrecurring Transfer in - #312 0000907,544
4,221,1924,304,3274,393,3404,172,2004,918,044
103 - Paths & Trails Fund
Motor Vehicle Fuel (Gas) Tax8,1648,4608,5718,7008,800
Investment interest621703700400
8,2268,6308,9418,7009,200
104 - Hotel/Motel Tax - Tourism Facilities Fund
Hotel/Motel Tax182,236387,333400,509377,000390,000
Transfers in - #10500250,000250,0000
Investment interest1111,5526,8541,5007,000
182,347388,885657,363628,500397,000
105 - Hotel/Motel Tax Fund
Hotel/Motel Tax581,237596,373615,981580,000600,000
Investment Interest4841,2743,5491,0002,000
581,721597,647619,529581,000602,000
106 - Solid Waste
Solid Waste Administrative fee125,000125,000172,550225,000225,000
Solid Waste Road Wear fee0001,000,0001,500,000
Grant Proceeds017,67759,38900
Investment Interest01841,33501,300
125,000142,861233,2741,225,0001,726,300
107 - PEG Fund
Comcast PEG contribution81,80679,42776,47179,00076,000
Investment Interest07841,67600
Transfers in - #001 267,3330000
349,13980,21178,14779,00076,000
120 - CenterPlace Operating Reserve Fund
Investment Interest00000
00000
121 - Service Level Stabilization Reserve Fund
Investment Interest8,59021,63616,57500
8,59021,63616,57500
122 - Winter Weather Reserve Fund
FEMA Grant Proceeds 038,8043,17000
Investment Interest8331,9613,7123,5005,000
Transfer in - #001015,043258,000490,0000
83355,808264,882493,5005,000
123 - Civic Facilities Replacement Fund
Investment Interest1,323696000
1,323696000
204 - Debt Service - LTGO 03 Fund
Facilities District Revenue373,800380,300379,750414,050432,150
Transfers in - #0010198,734397,350399,350401,250
Transfers in - #30182,15083,40079,42682,00082,475
Transfers in - #30282,15083,40079,42582,00082,475
538,100745,834935,951977,400998,350
45
CITY OF SPOKANE VALLEY, WA
2019 Budget - Other Funds
Detail Revenues by Type
20152016201720182019
Proposed
BudgetBudget
ActualActualActual
301 - REET 1 Capital Projects Fund
REET 1 - 1st Quarter Percent1,065,7891,176,9111,503,7871,500,0001,000,000
Investment Interest1,6537,60921,5997,50022,000
1,067,4421,184,5201,525,3861,507,5001,022,000
302 - REET 2 Capital Projects Fund
REET 2 - 2nd Quarter Percent1,065,7891,176,9111,503,7871,500,0001,000,000
Investment Interest1,6628,18925,5948,00025,000
1,067,4511,185,1001,529,3811,508,0001,025,000
303 - Street Capital Projects Fund
Grant Proceeds8,223,9594,951,0333,499,8887,981,1454,408,681
Developer Contributions363,981151,629124,48833,03235,700
Transfers in - #101123,9550000
Transfers in - #301 Capital Projects567,113579,636294,5581,048,852504,172
Transfers in - #302 Special Capital Projects 331,099164,15181,6131,099,434167,434
Transfers in - #312 Sullivan Rd W Bridge42,7302,022,865455,46500
Transfers in - #312 Euclid Ave - Flora to Barker026,3261,464,381415,8395,000
Transfers in - #312 8th & Carnahan Improvements011,687218,299425,00045,000
Transfers in - #312 Barker Corridor000148,488267,000
9,652,8377,907,3276,138,69311,151,7905,432,987
309 - Parks Capital Projects Fund
Grant Proceeds1,560209,7841,657,5481,722,925572,308
Contributions and Donations00000
Investment Interest81372321500
Transfers in - #001115,575230,300160,000560,0001,320,000
Transfers in - #10309,300050,0000
Transfers in - #10568,00058,388000
Transfers in - #312524,81237,132277,437324,10014,788
710,760545,6272,095,2002,657,0251,907,096
310 - Civic Facilities Capital Projects Fund
Investment Interest2,1135,1459,0295,9009,000
Transfers in - #001
Future C.H. bond pmt > $424.6k lease pmt67,60067,600000
Future C.H. o&m costs271,700276,600000
Transfers in - #31258,3240000
399,737349,3459,0295,9009,000
311 - Pavement Preservation Fund
Grants835,2241,654,69889,2091,572,5001,820,000
Investment Interest3,3897,51920,53600
Transfers in - #001920,000943,800953,200962,700972,300
Transfers in - #101206,61867,34267,34267,3420
Transfers in - #1060001,000,0001,500,000
Transfers in - #123616,284559,804000
Transfers in - #301251,049365,286660,479685,329734,300
Transfers in - #302251,049365,286660,479685,329734,300
3,083,6133,963,7352,451,2454,973,2005,760,900
312 - Capital Reserve Fund
Investment Interest016,02852,17016,00050,000
Transfers in - #001 1,783,5121,828,7233,003,9293,795,4290
Transfers in - #31300074,9600
1,783,5121,844,7513,056,0993,886,38950,000
313 - City Hall Construction Fund
Investment Interest026,53618,89400
2016 LTGO Bond Issue Proceeds/Premium07,946,088000
Transfers in - #3125,162,7640000
5,162,7647,972,62418,89400
46
CITY OF SPOKANE VALLEY, WA
2019 Budget - Other Funds
Detail Revenues by Type
20152016201720182019
Proposed
BudgetBudget
ActualActualActual
314 - Railroad Grade Separation Projects Fund
Grant Proceeds0087,6101,664,9413,750,000
Investment Interest004,07200
Transfers in - #001 03,8931,200,00000
Transfers in - #301012,975111,941463,83650,000
Transfers in - #31200482,2164,8090
016,8681,885,8392,133,5863,800,000
402 - Stormwater Management Fund
Stormwater Management Fee1,861,3681,898,2101,895,0331,870,0001,890,000
Grant Proceeds - Nonrecurring423,33261,403370,20765,000106,000
Investment Interest2,4557,69020,5647,50020,000
Transfers in - #403120,0000000
2,407,1551,967,3032,285,8041,942,5002,016,000
403 - Aquifer Protection Area Fund
Spokane County533,593388,590452,110460,000460,000
Grant Proceeds1,036,603058,722445,955317,200
Investment Interest02,59010,238010,000
1,570,196391,180521,070905,955787,200
501 - Equipment Rental & Replacement Fund
Interfund Vehicle Lease35,544106,000146,429141,929141,929
Transfers in - #001 (CenterPlace kitchen reserve)0036,60036,60036,600
Investment Interest1,4494,3959,6514,0009,500
36,993110,395192,680182,529188,029
502 - Risk Management Fund
Transfers in - #001325,000325,000350,000370,000390,000
Investment Interest84231,10700
325,008325,423351,107370,000390,000
Total of "Other Fund" Revenues33,283,94034,110,73329,268,42839,389,67431,120,106
General Fund Revenues39,384,77142,983,04244,751,34543,048,02545,537,322
Total Revenues72,668,71177,093,77674,019,77382,437,69976,657,428
47
CITY OF SPOKANE VALLEY, WA
2019 Budget
Expenditures by Fund and Department
General Fund
$ 545,903
Council
City Manager948,835
City Attorney610,549
Public Safety25,977,304
Operations & Administrative
Deputy City Manager267,044
Finance1,402,497
Human Resources297,421
City Hall Operations and Maintenance290,543
Community & Public Works
Engineering1,816,141
Economic Development1,043,772
Building and Planning2,248,698
Parks & Recreation
Administration 335,958
Maintenance893,500
Recreation253,622
Aquatics491,153
Senior Center101,215
CenterPlace949,414
General Government4,559,800
Total General Fund
$ 43,033,369
Other Funds
$ 4,918,044
101Street Fund
103Paths & Trails Fund0
104Hotel/Motel Tax - Tourism Facilities Fund0
105Hotel/Motel Tax Fund655,000
106Solid Waste1,726,300
107PEG Fund71,100
120CenterPlace Operating Reserve Fund0
121Service Level Stabilization Fund0
122Winter Weather Reserve Fund500,000
204LTGO Bond Debt Service Fund998,350
301REET 1 Capital Projects Fund1,370,947
302REET 2 Capital Projects Fund984,209
303Street Capital Projects Fund5,432,987
309Parks Capital Projects Fund1,812,095
310Civic Facilities Capital Projects Fund0
311Pavement Preservation7,288,200
312Capital Reserve Fund1,239,332
313City Hall Construction Fund0
314Railroad Grade Separation Projects4,700,000
402Stormwater Management Fund 2,297,332
403Aquifer Protection Area 832,600
501Equipment Rental & Replacement (ER&R) 20,000
502Risk Management Fund 390,000
Total Other Funds$ 35,236,496
Total All Funds$ 78,269,865
48
CITY OF SPOKANE VALLEY, WA
2019 Budget
General Fund Department Changes from 2018 to 2019
Difference Between
201820192018 and 2019
AmendedIncrease (Decrease)
BudgetBudget$%
City Council
Wages, Payroll Taxes & Benefits233,194208,417(24,777)(10.63%)
Supplies4,9504,95000.00%
Services & Charges311,943332,53620,5936.60%
Total550,087545,903(4,184)(0.76%)
City Manager
Wages, Payroll Taxes & Benefits877,105871,845(5,260)(0.60%)
Supplies4,3009,1004,800111.63%
Services & Charges75,29567,890(7,405)(9.83%)
Total956,700948,835(7,865)(0.82%)
City Attorney
Wages, Payroll Taxes & Benefits506,481521,74415,2633.01%
Supplies1,9512,35140020.50%
Services & Charges93,77586,454(7,321)(7.81%)
Total602,207610,5498,3421.39%
Public Safety
Non-Departmental (Fines & Forfeits)579,750589,1509,4001.62%
Wages/Payroll Taxes/Benefits3,00012,0009,000300.00%
Supplies25,50025,7502500.98%
Other Services and Charges296,715748,266451,551152.18%
Intergovernmental Services24,559,28624,552,138(7,148)(0.03%)
Total25,464,25125,927,304463,0531.82%
Deputy City Manager
Wages, Payroll Taxes & Benefits358,493220,619(137,874)(38.46%)
Supplies2,0002,00000.00%
Services & Charges90,39844,425(45,973)(50.86%)
Total450,891267,044(183,847)(40.77%)
Finance/IT
Wages, Payroll Taxes & Benefits1,308,6141,367,92759,3134.53%
Supplies6,4506,45000.00%
Services & Charges24,91028,1203,21012.89%
Total1,339,9741,402,49762,5234.67%
Human Resources
Wages, Payroll Taxes & Benefits254,577265,05810,4814.12%
Supplies5801,13055094.83%
Services & Charges25,25831,2335,97523.66%
Total280,415297,42117,0066.06%
City Hall Operations & Maintenance
Wages, Payroll Taxes & Benefits100,94389,488(11,455)(11.35%)
Supplies30,00030,5005001.67%
Services & Charges175,328170,555(4,773)(2.72%)
Total306,271290,543(15,728)(5.14%)
Community & Public Works - Engineering
Wages, Payroll Taxes & Benefits1,480,9051,602,572121,6678.22%
Supplies27,75027,100(650)(2.34%)
Services & Charges120,638186,46965,83154.57%
Total1,629,2931,816,141186,84811.47%
Community & Public Works - Economic Dev
Wages, Payroll Taxes & Benefits679,852658,977(20,875)(3.07%)
Supplies2,5003,00050020.00%
Services & Charges288,518356,79568,27723.66%
Total970,8701,018,77247,9024.93%
(Continued to next page)
52
CITY OF SPOKANE VALLEY, WA
2019 Budget
General Fund Department Changes from 2018 to 2019
Difference Between
201820192018 and 2019
AmendedIncrease (Decrease)
BudgetBudget$%
(Continued from previous page)
Community & Public Works - Building & Planning
Wages, Payroll Taxes & Benefits1,820,3591,893,74373,3844.03%
Supplies44,20044,20000.00%
Services & Charges325,228285,755(39,473)(12.14%)
Intergovernmental Services20,00025,0005,00025.00%
Total2,209,7872,248,69838,9111.76%
Parks & Rec- Admin
Wages, Payroll Taxes & Benefits254,133267,70313,5705.34%
Supplies7,6004,750(2,850)(37.50%)
Services & Charges39,57863,50523,92760.46%
Total301,311335,95834,64711.50%
Parks & Rec- Maintenance
Wages, Payroll Taxes & Benefits0000.00%
Supplies7,5004,000(3,500)(46.67%)
Services & Charges856,475889,50033,0253.86%
Total863,975893,50029,5253.42%
Parks & Rec- Recreation
Wages, Payroll Taxes & Benefits189,274160,667(28,607)(15.11%)
Supplies7,7508,65090011.61%
Services & Charges63,77884,30520,52732.19%
Total260,802253,622(7,180)(2.75%)
Parks & Rec- Aquatics
Wages, Payroll Taxes & Benefits0000.00%
Supplies3,3002,000(1,300)(39.39%)
Services & Charges512,600489,153(23,447)(4.57%)
Total515,900491,153(24,747)(4.80%)
Parks & Rec- Senior Center
Wages, Payroll Taxes & Benefits91,72994,7152,9863.26%
Supplies1,6001,60000.00%
Services & Charges4,9004,90000.00%
Total98,229101,2152,9863.04%
Parks & Rec- CenterPlace
Wages, Payroll Taxes & Benefits503,499534,35530,8566.13%
Supplies73,52470,774(2,750)(3.74%)
Services & Charges333,673344,28510,6123.18%
Total910,696949,41438,7184.25%
General Government
Wages, Payroll Taxes & Benefits0000.00%
Supplies104,45086,350(18,100)(17.33%)
Services & Charges754,660841,90087,24011.56%
Intergovernmental Services332,500339,4006,9002.08%
Capital outlays70,00065,000(5,000)(7.14%)
Total1,261,6101,332,65071,0405.63%
Transfers out - #204399,350401,2501,9000.48%
Transfers out - #309 160,000160,00000.00%
Transfers out - #311
Pavement Preservation962,700972,3009,6001.00%
Transfers out - #50136,60036,60000.00%
Transfers out - #502370,000390,00020,0005.41%
Total recurring expenditures40,901,91941,691,369789,4501.93%
(Continued to next page)
53
CITY OF SPOKANE VALLEY, WA
2019 Budget
General Fund Department Changes from 2018 to 2019
Difference Between
201820192018 and 2019
AmendedIncrease (Decrease)
BudgetBudget$%
(Continued from previous page)
Summary by Category
Wages, Payroll Taxes & Benefits8,662,1588,769,830107,6721.24%
Supplies355,905334,655(21,250)(5.97%)
Services & Charges4,393,6705,056,046662,37615.08%
Transfers out - #204399,350401,2501,9000.48%
Transfers out - #309 160,000160,00000.00%
Transfers out - #311962,700972,3009,6001.00%
Transfers out - #50136,60036,60000.00%
Transfers out - #502370,000390,00020,0005.41%
Non-Departmental (fines & forfeits)579,750589,1509,4001.62%
Intergovernmental Svc (public safety)24,559,28624,552,138(7,148)(0.03%)
Intergovernmental Svc352,500364,40011,9003.38%
Capital outlay70,00065,000(5,000)(7.14%)
40,901,91941,691,369789,4501.93%
54
Fund: 001General FundSpokane Valley
Dept: 011Legislative Branch2019 Budget
This department accounts for the cost of providing effective elected representation of the citizenry in the governing body.
The Council makes policy decisions for the City and is accountable to Spokane Valley citizens by making decisions regarding
how resources are allocated, the appropriate levels of service, and establishing goals and policies for the organization.
Accomplishments for 2018
Continued to work with state and federal legislators towards obtaining financial assistance for the Barker Grade
Separation Project and during 2018 reached the point of fully funding the project with the receipt of both a $6 million
NHFP Grant and a $9 million TIGER grant.
Selected a specific design alternative for the Barker Grade Separation Project and contracted with a consultant to
begin the final design.
Worked with Federal legislators and BNSF to determine the location and spacing of a second mainline track that
impacts the Pines Grade Separation Project.
Continued discussions focused on developing a sustainable plan to finance the City's Pavement Preservation
Program including Street O&M Fund #101 and Pavement Preservation Fund #311.
Adopted a 2019 Legislative Agenda.
Pursued state financial assistance to address transportation concerns on the Barker Corridor and received a FMSIB
grant in the amount of 20% or $1,680,000 of the projected $8.4 million cost to complete the section stretching from
the Spokane River to SR-290.
Accepted the final design for Appleway Trail Amenities between University and Pines.
Adopted a balanced 2019 Budget and for the tenth consecutive year did so without taking the 1% increase in
property taxes that is allowed by State Law.
Goals for 2019
Work with state and federal legislators towards advancing the concepts outlined in the Bridging the Valley study
including obtaining financial assistance for the Pines and Park Grade Separation Projects.
Continue to pursue a plan to sustain the City's Pavement Preservation Program, to include sustained financing in
Street O&M Fund #101 and Pavement Preservation Fund #311.
Pursue state and federal financial assistance to address transportation concerns along the entire Barker Corridor.
Continue with, and expand where possible economic development efforts including the retention and expansion of
existing businesses and recruitment of new businesses.
Continue to foster relationships with federal, state, county and local legislators.
Pursue financing for Browns Park, Balfour Park and Appleway Trail amenities, and continue acquisition of park land.
Update the Bike and Pedestrian Masterplan to include trail extensions from the Appleway Trail connections between
the Appleway Trail, Balfour Park, Dishman Hills and the Centennial Trail to create a continuous loop for users.
Budget Summary
20152016201720182019
ActualActualActualBudgetBudget
Personnel - FTE Equivalents
1.01.01.01.01.0
Mayor
6.06.06.06.06.0
Council
7.07.07.07.07.0
Total FTEs
Budget Detail
$206,705$204,931$219,902$233,194$208,417
Wages, Payroll Taxes & Benefits
2,9084,5351,9744,9504,950
Supplies
157,665166,826186,243311,943332,536
Services & Charges
$367,278$376,292$408,119$550,087$545,903
Total Legislative Branch
55
Fund: 001General FundSpokane Valley
Dept: 013Executive Branch2019 Budget
013 - City Manager Division
This department is accountable to the City Council for the operational results of the organization, effective support of
elected officials in achieving their goals, fulfillment of the statutory requirements of the City Manager, implementation of
City Council policies, and provision of a communication linkage between citizens, the City Council, City departments,
and other government agencies.
Accomplishments for 2018
Worked to support City Council's 2018 Goals as referenced in the Legislative Branch Budget.
Worked with all City departments to update the 2019 Business Plan that is a guide to the development of the 2019
Budget which is accomplished by linking community priorities, financial projections and City Council goals.
Prepared a 2019 Budget that maintains existing levels of service and provides modest program enhancements
with an increase to General Fund recurring expenditures of just 1.90%.
Worked with Council to prepared a 2019 Council Legislative Agenda that was discussed by Council on three separate
occasions. This was followed by a separate meeting with our 4th District Legislative Delegation where Councilmembers
and Legislators discussed areas of common interest, including our legislative agenda.
Worked with State Legislators and Lobbyists on behalf of City interests.
Continued to work with state and federal legislators towards obtaining financial assistance for the Barker Grade
Separation Project and during 2018 reached the point of fully funding the project with the receipt of both a $6 million
NHFP Grant and a $9 million TIGER grant.
Worked with Council and Staff through a process that lead to the selection of a specific design alternative for the
the Barker Grade Separation Project and lead to the development of a contract with a design consultant to begin the
final design.
Worked with Council, Federal legislators and BNSF to determine the location and spacing of a second mainline track
that impacts the Pines Grade Separation Project.
Continued discussions focused on developing a sustainable plan to finance the City's Pavement Preservation
Program including Street O&M Fund #101 and Pavement Preservation Fund #311.
Worked with Council and Staff to pursue state financial assistance to address transportation concerns on the Barker
Corridor which lead to a FMSIB grant in the amount of 20% or $1,680,000 of the projected $8.4 million cost to complete
the section stretching from the Spokane River to SR-290.
Goals for 2019
Work to support City Council's 2019 Goals as referenced under the Legislative Branch Budget.
Present Council with a balanced 2020 Budget.
Work with Federal and State Legislators and Lobbyists on behalf of the interests of our City.
Prepare the 2020 Legislative Agenda for Council consideration.
Continue efforts to support economic development.
Budget Summary
20152016201720182019
ActualActualActualBudgetBudget
Personnel - FTE Equivalents
1.01.01.01.01.0
City Manager
1.01.01.01.01.0
City Clerk
1.01.01.01.01.0
Deputy City Clerk
0.00.00.01.01.0
Administrative Analyst
0.00.00.01.01.0
Senior Administrative Analyst
1.01.01.01.00.5
Administrative Assistant (CC)
1.01.01.01.01.0
Executive Assistant (CM)
5.05.05.07.06.5
Total FTEs
Budget Detail
$604,629$785,184$580,529$877,105$871,845
Wages, Payroll Taxes & Benefits
2,1691,0143,5694,3004,300
Supplies
58,21030,80326,05974,84072,690
Services & Charges
3,160242,561000
Nonrecurring expenditures
$668,168$1,059,562$610,157$956,245$948,835
Total City Manager Division
56
Fund: 001General FundSpokane Valley
Dept: 0132019 Budget
Executive Branch
015 - City Attorney Division
Accomplishments for 2018
Continued to advise Community and Public Works regarding Painted Hills.
Assist in acquiring parcels at 8th and Carnahan regarding offset intersection.
Provide training to Council and staff on records, open meetings, and contracts.
Assisted in negotiating, drafting, and executing amended solid waste collection services agreement to implement
city fee for street preservation and maintenance purposes.
Assisted in drafting, adopting, and implementing multiple small cell franchises and required small cell regulations.
Assisted in drafting, adoption, and implementation of criminal chronic nuisance regulations.
Hired new half-time attorney for Code Enforcement; significant progress on case backlog.
Assisted in adoption of 2018 Comprehensive Plan amendments, including winning SEPA appeal challenge.
Assisted with securing funding for Barker/Trent Grade Separation project.
Assisted in drafting and accomplishing goals on the 2018 and 2019 Legislative Agendas.
Assisted in updating park regulations in the City Code.
Participated on management team for 2019-2021 labor agreement.
Assisted in negotiations for agreement with Arts Council.
Assisted on numerous economic development, land use, and public work issues.
Goals for 2019
Have a fully operational office that proactively assists in program development, advises all departments on legal
issues in a timely manner and manages all potential and existing litigation.
Work with Community and Public Works and Finance in identifying and implementing economic development
options.
Assist other departments in analyzing and mapping existing processes to determine compliance with laws and
whether higher levels of customer service can be achieved.
Assist Council and staff in accomplishing items on the 2018 Legislative Agenda.
Budget Summary
20152016201720182019
ActualActualActualBudgetBudget
Personnel - FTE Equivalents
1.01.01.01.01.0
City Attorney
1.01.01.01.01.0
Deputy City Attorney
0.00.00.00.50.5
Attorney
1.01.01.01.01.0
Administrative Assistant - Legal
3.03.03.03.53.5
Total FTEs
Interns2.02.02.02.02.0
Budget Detail
$374,113$407,008$411,988$506,481$521,744
Wages, Payroll Taxes & Benefits
7006231,0301,9512,351
Supplies
83,95480,36266,13093,77586,454
Services & Charges
0004,8090
Nonrecurring expenditures
$458,767$487,993$479,148$607,016$610,549
Total City Attorney Division
57
Fund: 001General FundSpokane Valley
Dept: 016Public Safety2019 Budget
The Public Safety department budget provides funds for the protection of persons and property in the city.
The City contracts with Spokane County for law enforcement, district court, prosecutor services,
public defender services, probation services, jail and animal control services. See following page for
detail information on each budgeted section.
Recurring Expenditures:
Judicial System - The Spokane County District Court is contracted
$2,256,026
to provide municipal court services. The contract provides for
the services of judge and court commissioner with related support
staff. Budgeted amount also includes jury management fees.
Law Enforcement - The Spokane County Sheriff's Office is
21,316,548
responsible for maintaining law and order and providing police
services to the community under the direction of the Police Chief.
The office provides for the preservation of life, protection of
property, and reduction of crime.
Jail System - Spokane County provides jail and probation
1,395,580
services for persons sentenced by any City of Spokane Valley
Municipal Court Judge for violating laws of the city or state.
Animal Control - Spokane County will provide animal control
350,000
services to include licensing, care and treatment of lost
or stray animals, and response to potentially dangerous animal
confrontations.
Non-Departmental
Fines and forfeitures to the State of Washington589,150
Grant expenditures20,000
Total Recurring Expenditures25,927,304
Nonrecurring Expenditures:
Building repair and office furniture50,000
Total Recurring and Nonrecurring Expenditures
$ 25,977,304
58
City of Spokane Valley
2019 Budget
016 - Public Safety
20152016201720182019
ActualActualActualBudgetBudget
Recurring:
Judicial System:
District Court Contract$656,129$658,049$712,168$679,191$855,539
Public Defender Contract710,289703,665697,986785,359816,167
Prosecutor Contract479,782535,121464,250558,234463,968
Pretrial Services Contract131,041120,722107,807139,892120,352
Subtotal Judicial System1,977,2412,017,5571,982,2112,162,6762,256,026
Law Enforcement System:
Sheriff Contract 18,205,13318,812,09617,792,17820,408,50420,444,845
Emergency Management Contract88,07087,71897,09499,629105,687
Wages, Payroll Taxes & Benefits2,6172,3762,8193,00012,000
Operating Supplies2,1443,0923,5093,5003,750
Repair & Maintenance. Supplies2,0079941,2022,0002,000
Professional Services1,3340000
Postage03,316000
Electricity/Gas18,95316,97618,28320,00020,000
Water1,2751,3661,6211,5001,750
Sewer9952,3072,1022,5002,200
Waste Disposal3,3723,4003,4423,5003,600
Law Enf. Bldg Maintenance Contract76,07661,68274,10868,50070,000
Taxes and Assessments715715715715716
Miscellaneous Services/Contingency5501320200,000650,000
False Alarm Charges & Fees48,41943,7923,13500
Bank Fees9,4188,7892,33300
Subtotal Law Enforcement System18,461,07819,048,75118,002,54120,813,34821,316,548
Jail System:
Jail Contract1,213,5021,437,7841,331,7211,588,8411,395,580
Subtotal Jail System1,213,5021,437,7841,331,7211,588,8411,395,580
Other:
Fines & Forfeitures State Remittance587,446561,476464,056579,750589,150
Animal Control Contract290,228291,209293,425299,636350,000
Non-Capital Equipment for JAG Grant4,5790020,00020,000
Settle & Adjust(753,653)(441,761)(1,087,807)00
Travel/Mileage/Meals740000
Drive Hammered - Get Nailed Grant8,7430000
Office Furniture & Equipment36,82367,187000
Distracted Driving3310000
Click it or Ticket7140000
TZT seatbelt patrols7240000
Subtotal Other176,009478,111(330,326)899,386959,150
Subtotal Recurring
21,827,83022,982,20320,986,14725,464,25125,927,304
Nonrecurring:
Building Repair and Maintenance8,86349,0040010,000
Building & Structures224,2446,343000
Office Furniture & Equipment000040,000
Equipment Repair and Maintenance01,586000
LEC Labor Contract Settlement00323,44500
Full Facility Generator000100,0000
Capital outlay - CAD / RMS294,575177,126131,01800
Subtotal Nonrecurring527,682234,059454,463100,00050,000
Total Public Safety
$ 22,355,512$ 23,216,262$ 21,440,610$ 25,564,251$ 25,977,304
59
Fund: 001General FundSpokane Valley
Dept: 018Operation & Administrative Services2019 Budget
The Operations & Administrative Services Department is composed of three divisions, the Deputy City Manager Division, the
Finance Division, and the Human Resources Division.
013 - Deputy City Manager Division
The Deputy City Manager (DCM) supervises the Community and Public Works Department, assists the City Manager
in organizing and directing the other operations of the City, and assumes the duties of City Manager in his/her absence.
Accomplishments for 2018
Supported the 2018 Goals of the Legislative and Executive Branch.
Worked with the City Manager and Staff to develop the 2019 Business Plan.
Continued to improve staff communication and efficiency as part of the 2017 reorganization.
Completed the recruitment processes for ongoing large industrial projects.
Completed the designs for the Barker Grade Separation Projects.
Goals for 2019
Support the 2019 Goals of the Legislative and Executive Branch.
Continue work on acquiring funds and completing design for the Pines Road Grade Separation Project.
Complete the implementation of the Pavement Management Program.
Implement marketing strategies to attract and retain businesses and increase tourism.
Budget Summary
20152016201720182019
ActualActualActualBudgetBudget
Personnel - FTE Equivalents
1.01.01.01.01.0
Deputy City Manager
1.01.01.00.00.0
Senior Administrative Analyst
1.01.01.00.00.0
Public Information Officer
1.01.01.00.00.0
Administrative Analyst
1.01.01.01.00.0
Office Assistant I
1.01.01.01.00.0
Office Assistant II
6.06.06.03.01.0
Total FTEs
1.01.01.00.00.0
Intern
Budget Detail
$612,576$518,914$637,606$358,493$220,619
Wages, Payroll Taxes & Benefits
1,0891,1371,2772,0002,000
Supplies
59,13489,14752,55590,39844,425
Services & Charges
00011,7000
Nonrecurring Software Purchase (Q-Alert)
$672,799$609,198$691,438$462,591$267,044
Total Deputy City Manager Division
61
Fund: 001General FundSpokane Valley
Dept: 018Operation & Administrative Services2019 Budget
014 - Finance Division
The Finance Division provides financial management services for all City departments. Programs include accounting and
financial reporting, payroll, accounts payable, purchasing, budgeting and financial planning, treasury, information technology
and investments. The division is also responsible for generating and analyzing financial data related to the City's operations.
The department prepares Finance Activity Reports for review by the City Manager and City Council as well as the
Comprehensive Annual Financial Report (CAFR) that is subject to an annual audit by the Washington State Auditor's Office.
Accomplishments for 2018
Implemented audit recommendations.
Completed the 2017 CAFR by May 30, 2018, and received a "clean audit opinion".
Maintained consistent levels of service in payroll, accounts payable, budget development, periodic financial report
preparation, and information technology services.
Continued with the ongoing process of refining the replacement program for IT resources.
Goals for 2019
Maintain a consistent level of service in payroll, accounts payable, budget development, periodic and annual financial
report preparation and information technology services.
Work with Finance staff to cross-train position responsibilities and knowledge base where possible. The Finance
department will implement further cross training procedures among department personnel to provide adequate
coverage if or when unforeseeable circumstances arise.
Provide adequate training opportunities to allow staff members to remain current with changes in pronouncements
by the Governmental Accounting Standards Board (GASB), changes in the Eden financial management system, and
changes in the electronic technology that allows all City employees to be more efficient and effective.
Continue with the ongoing process of refining the 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.
Budget Summary
20152016201720182019
ActualActualActualBudgetBudget
Personnel - FTE Equivalents
1.001.001.001.001.00
Finance Director
1.001.001.001.001.00
Accounting Manager
3.753.753.753.753.75
Accountant/Budget Analyst
2.002.002.002.002.00
Accounting Technician
2.002.003.003.003.00
IT Specialist
1.001.001.001.001.00
GIS/Database Administrator
1.001.000.000.000.00
Help Desk Technician
11.7511.7511.7511.7511.75
Total FTEs
Budget Detail
$1,028,666$1,149,070$1,209,761$1,308,614$1,367,927
Wages, Payroll Taxes & Benefits
2,8265,1473,5076,4506,450
Supplies
30,81719,18120,76424,91028,120
Services & Charges
$1,062,309$1,173,398$1,234,032$1,339,974$1,402,497
Total Finance Division
62
Fund: 001General FundSpokane Valley
Dept: 018Operation & Administrative Services2019 Budget
016 - Human Resources Division
Human Resources (HR) is administered through the City Manager. The HR operation provides services in compensation,
benefits, training and organizational development, 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 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 AWC WellCity Award.
Support City departments in changes due to City Hall relocation.
Provide Employee Ethics training to City Staff.
Goals for 2019
Implement changes to personnel systems in response to collective bargaining.
Review employee policies for necessary changes.
Continue to review City practices for possible improvements and/or savings.
Continue to support employee wellness through attainment of the AWC WellCity Award.
Provide City-wide Harassment training to staff.
Budget Summary
20152016201720182019
ActualActualActualBudgetBudget
Personnel - FTE Equivalents
1.01.01.01.01.0
Human Resource Manager
1.01.01.01.01.0
Human Resource Technician
2.02.02.02.02.0
Total FTEs
Budget Detail
$216,518$226,290$235,127$254,577$265,058
Wages, Payroll Taxes & Benefits
4342341,4695801,130
Supplies
18,64815,71015,94725,25831,233
Services & Charges
$235,600$242,234$252,543$280,415$297,421
Total Human Resources Division
63
Fund: 001General FundSpokane Valley
Dept: 032Public Works2019 Budget
The Public Works Department was consolidated into the new Community and Public Works Department during the City's
reorganization effective April 1, 2017. Historical information will be included here for comparison purposes until the prior
years' activity drops off of the below Budget Summary.
Budget Summary
20152016201720182019
ActualActualActualBudgetBudget
Personnel - FTE Equivalents
1.01.01.000
Public Works Director
2.02.02.000
Administrative Assistant
0.01.01.000
Capital Improvements Program Manager
1.01.01.000
Engineer
2.02.02.000
Engineering Technician I
1.01.01.000
Engineering Technician II
0.50.50.500
Maint/Const Inspector
0.3750.3750.37500
Planning Grants Engineer
1.00.00.000
Senior Engineer
2.02.02.000
Senior Engineer - Proj Mgmt
10.87510.87510.87500
Total FTEs
Budget Detail
$684,666$660,386$658,439$0$0
Wages, Payroll Taxes & Benefits
11,1499,20912,46900
Supplies
42,913102,73388,17900
Services & Charges
$738,728$772,328$759,087$0$0
Total Public Works
64
Fund: 001General FundSpokane Valley
Dept: 033City Hall Operations and Maintenance2019 Budget
The Community and Public Works Division provides management and oversight of the City Hall Operations and Maintenance
Department. This department is responsible for the overall operations and maintenance of the new City Hall facility, the
construction of which broke ground inJune of 2016 and was completed in the Fall of 2017. The buildingis located on a
3.38 acre site at the southeast corner of Sprague Avenue and Dartmouth Road. The City Hall Operations and Maintenance
Department will be responsible for, among other things, the grounds maintenance, janitorial services, and maintenance
of the HVAC and other building systems. This department will also be responsible for the operations and maintenance of
other City facilities, such as the Valley Precinct and the Street Maintenance Shop, as time allows.
Budget Summary
20152016201720182019
ActualActualActualBudgetBudget
Personnel - FTE Equivalents
0.00.01.01.01.0
Maintenance Worker - Facilities
0.00.01.01.01.0
Total FTEs
Budget Detail
$0$0$0$100,943$89,488
Wages, Payroll Taxes & Benefits
003,28930,00030,500
Supplies
0055,159175,328170,555
Services & Charges
0036,50900
Nonrecurring expenditures
$0$0$94,957$306,271$290,543
Total Administrative Division
65
Fund: 001General FundSpokane Valley
Dept: 040Community & Public Works2019 Budget
The Community and Public Works Department is a new department as a result of the City's reorganization effective April 1, 2017.
This Department is a consolidation of the previous Public Works and Community and Economic Development Departments. It
is comprised of three divisions: the Engineering Division, the Economic Development Division, and the Building and Planning
Division.
041 - Engineering 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 Program (CIP) plans, designs, and constructs new facilities and maintains, preserves, and
reconstructs existing facilities owned by the City of Spokane Valley.
Development Engineering (DE) ensures that land actions and commercial building permits comply with the adopted codes
for private infrastructure development through plan review and construction inspection.
Traffic Management and Operations 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 Stormwater 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 the Stormwater
Management Fund #402).
Street Maintenance provides responsive maintenance and repairs for 461 center line miles of City streets. The
City of Spokane Valley operates ten City-owned snow plows which are responsible for the clearing of the priority 1 and 2
roads along with selected hillsides (included in the Street Fund #101).
Accomplishments for 2018
Implemented approved capital projects.
Administered and manage state and federal funds received for capital projects.
Assisted with the preparation of grant applications for capital projects.
Continued work on the planning and alternatives evaluations for the Pines Road Grade Separation Project.
Received full funding for the Barker Road Grade Separation Project.
Selected preferred alternative and began design for the Barker Road Grade Separation Project.
Continued work on permit process and customer service improvement.
Continued to coordinate regional transportation issues with SRTC, adjoining municipalities, and WSDOT.
Implemented enhanced workflow procedures for following state and federal funding guidelines.
Goals for 2019
Implement approved capital projects.
Continue preliminary engineering, environmental review, and right-of-way acquisition for the Barker Road
Grade Separation Project.
Continue work on acquiring funds and completing design for the Pines Road Grade Separation Project.
Administer and manage state and federal funds received for capital projects.
Assist in the preparation of grant applications for capital projects.
Continue to coordinate regional transportation issues with SRTC, WSDOT, and other agencies.
Maintain engineering and/or plan review times of less than two weeks.
(continued on next page)
66
Fund: 001General FundSpokane Valley
Dept: 040Community & Public Works2019 Budget
(continued from prior page)
Budget Summary
20152016201720182019
ActualActualActualBudgetBudget
Personnel - FTE Equivalents
0.00.00.01.01.0
City Engineer
0.00.00.01.01.0
Engineering Manager
0.00.00.02.02.0
Administrative Assistant
0.00.00.00.00.45
Assistant Engineer
0.00.00.01.00.5
Engineer
0.00.00.01.01.5
Engineering Tech I
*
0.00.00.00.50.75
Engineering Tech II
*
0.00.00.00.00.375
Planning Grants Engineer
*
0.00.00.02.02.0
Main/Construction Inspector
0.00.00.01.01.0
Senior Dev Engineer
0.00.00.01.51.7
Senior Engineer-Proj Mgmt.
*
0.00.00.01.01.0
Water Resource Sr. Engineer
0.00.00.012.013.275
Total FTEs
Budget Detail
$0$0$0$1,480,905$1,602,572
Wages, Payroll Taxes & Benefits
00027,75027,100
Supplies
000120,638186,469
Services & Charges
$0$0$0$1,629,293$1,816,141
Total Engineering Division
50% of these positions are budgeted to the Engineering Division in the General Fund with the balance budgeted as a part of
*
Capital Projects Funds. Planning Grants Engineer is budgeted 37.5% here in the General Fund, 37.5% in the Street Fund #101,
and 25% in the Stormwater Fund #402
67
Fund: 001General FundSpokane Valley
Dept: 040Community & Public Works2019 Budget
042 - Economic Development 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
businesses, the community, and economic development partners to pursue economic development strategies ensuring
long-term fiscal strength of the City.
Accomplishments for 2018
Implemented the retail recruitment strategy.
Developed a comprehensive prioritized Pavement Management Program.
Pursued infrastructure improvements to foster economic development.
Built and implemented strategies to promote business growth.
Continued to implement the strategic marketing plan.
Strengthened relationships with our economic development partners.
Found grants to support economic development initiatives.
Identified additional CDBG program opportunities.
Developed tools and programs to support small business retention and expansion.
Participated in regional economic, transportation, and planning committees.
Developed a long range capital improvement program that integrates transportation, water, stormwater, and other
facility plans.
Found opportunities to implement the tourism strategy.
Partnered with and promoted events such as Valleyfest, the Bike Swap, Crave NW, and Cycle Celebration.
Found partnership opportunities with schools and workforce development agencies.
Continued to use strategic initiatives to recruit, expand, and retain businesses.
Goals for 2019
Implement the retail recruitment strategy.
Continue to evaluate and implement strategies in the Comprehensive Plan.
Pursue infrastructure improvements to foster economic development.
Develop and implement strategies to promote business growth, attraction, and retention.
Implement marketing strategies to attract and retain businesses and increase tourism.
Collaborate with economic development partners and related service providers.
Seek grants to support economic development initiatives.
Use CDBG funds to support economic vitality in low and moderate income areas.
Continue existing efforts and implement new methods and technologies to expand communications.
Participate in regional economic, transportation, and planning committees.
Develop and coordinate the transportation improvement program.
Assist in the evaluation of transportation and traffic impacts relating to development.
Seek opportunities to implement the tourism strategy.
Partner and promote events such as Valleyfest, Oktoberfest, Crave NW, and Cycle Celebration.
Seek partnership opportunities with schools and workforce development agencies.
Evaluate multimodal planning efforts focusing on pedestrian, bicycle and transit facilities.
Budget Summary
20152016201720182018
ActualActualActualBudgetBudget
Personnel - FTE Equivalents
0.00.00.01.01.0
Economic Development Manager
0.00.00.02.02.0
Economic Development Specialist
0.00.00.00.3750.0
Planning Grants Engineer
0.00.00.01.01.0
Public Information Officer
0.00.00.01.01.0
Senior Transportation Planner
0.00.00.01.01.0
Office Assistant I
0.00.00.06.3756.0
Total FTEs
0.00.00.01.01.0
Intern
Budget Detail
$ 0$ 0$ 0$ 679,852$ 658,977
Wages, Payroll Taxes & Benefits
0002,5003,000
Supplies
000288,518356,795
Services & Charges
00050,00025,000
Nonrecurring - Retail Recruiter
$ 0$ 0$ 0$ 1,020,870$ 1,043,772
Total Engineering Division
68
Fund: 001Spokane Valley
General Fund
Dept: 040Community & Public Works2019 Budget
043 - Building and Planning Division
The Building and Planning Division is responsible for implementing and enforcing the State Building Code as required by state
law. The purpose of the International Codes, as adopted by the State of Washington and City of Spokane Valley, is to
promote the health, safety, and welfare of the occupants or users of the building and structures and the general public by
requiring minimum performance standard for structural strength, exit systems, stability sanitation, light, ventilation, energy
conservation, and fire safety to ensure the City's comply with various codes.
The Planning program's current primary responsibilities include processing revisions to the 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 subdivision law (RWC 58.17).
Accomplishments for 2018
Worked on permit processes and customer service improvement plan to enhance customer experience at the
Permit Center.
Coordinate on central reporting function in SMARTGov System.
Expanded on-line permit system.
Incorporate data from SVFD records to facilitate re-use of existing vacant buildings and tenant spaces.
Increased efforts to establish and maintain relationships with regional jurisdictions and outside review agencies.
Provided cross training of staff to facilitate coverage during times of lean staffing.
Coordinated with regional partners on the Hazard Mitigation Plan.
Assisted in the finalization of Legislative Municipal Code updates.
Processed 2018 Comprehensive Plan amendments.
Goals for 2019
Implement electronic submittals and plan review.
Continue to expand online permitting
Begin process for scanning commercial address files
Implement Code Enforcement educational awareness program to inform the public.
Continue to provide cross training of staff to facilitate coverage during times of lean staffing.
Maintain relationships with regional jurisdictions and outside review agencies.
Process 2019 Comprehensive Plan amendments.
Budget Summary
20152016201720182019
ActualActualActualBudgetBudget
Personnel - FTE Equivalents
0.00.00.01.01.0
Administrative Assistant
0.00.00.01.01.0
Assistant Building Official
0.00.00.03.03.0
Building Inspector II
0.00.00.01.01.0
Building Official
0.00.00.01.01.0
Code Enforcement Officer
0.00.00.01.01.0
Development Service Coordinator
0.00.00.01.01.0
Engineering Tech
0.00.00.02.03.0
Office Assistant I
0.00.00.00.01.0
Office Assistant II
0.00.00.02.01.0
Permit Facilitator
0.00.00.00.01.0
Permit Specialist/Facilitator
0.00.00.03.03.0
Planner
0.00.00.01.01.0
Plans Examiner
0.00.00.01.01.0
Senior Planner
0.00.00.01.00.0
Senior Plans Examiner
0.00.00.019.020.0
Total FTEs
Budget Detail
$ 0$ 0$ 0$ 1,820,359$ 1,893,743
Wages, Payroll Taxes & Benefits
0 0 0 44,200 44,200
Supplies
0 0 0 325,228 285,755
Services & Charges
0 0 0 20,000 25,000
Intergovernmental Payments
$ 0$ 0$ 0$ 2,209,787$ 2,248,698
Total Building Division
69
Fund: 001General FundSpokane Valley
Dept: 058Community & Economic Development2019 Budget
The Community and Economic Development Department was consolidated into the new Community and Public Works
Department during the City's reorganization effective April 1, 2017. Historical information will be included here for comparison
purposes until the prior years' activity drops off of the below Budget Summary.
050 - Administration Division
Budget Summary
20152016201720182019
ActualActualActualBudgetBudget
Personnel - FTE Equivalents
1.01.01.000
Community Development Director
1.01.01.000
Administrative Assistant
2.02.02.000
Total FTEs
Budget Detail
$237,232$247,129$77,974$0$0
Wages, Payroll Taxes & Benefits
2,5533,2072,46300
Supplies
10,78511,3819,48400
Services & Charges
206,704335,204000
Nonrecurring expenditures
$457,274$596,921$89,921$0$0
Total Administrative Division
051 - Economic Development Division
Budget Summary
20152016201720182019
ActualActualActualBudgetBudget
Personnel - FTE Equivalents
0.50.650.6500
Engineer
1.01.01.000
Senior Planner - CD
1.01.01.000
E.D. Project Specialist
2.52.652.6500
Total FTEs
Budget Detail
$234,966$291,881$439,185$0$0
Wages, Payroll Taxes & Benefits
69651,51700
Supplies
3,930191,615231,25300
Services & Charges
00144,20000
Nonrecurring expenditures
$238,902$484,461$816,155$0$0
Total Economic Development Division
70
Fund: 001General FundSpokane Valley
Dept: 058Community & Economic Development2019 Budget
055/056 - Development Services Division
Budget Summary
20152016201720182019
ActualActualActualBudgetBudget
Personnel - FTE Equivalents
1.01.01.000
Development Services Manager
2.02.02.000
Engineer
1.01.01.000
Assistant Engineer
1.01.01.000
Senior Planner
2.02.02.000
Planner
1.01.01.000
Maint/Construction Inspector
1.01.00.000
Code Enforcement Officer
1.01.01.000
ROW Inspector
1.01.01.000
Office Assistant I
0.00.00.000
Senior Engineer
0.00.00.000
Engineering Technician
11.011.010.000
Total FTEs
Budget Detail
$1,115,465$1,158,836$843,860$0$0
Wages, Payroll Taxes & Benefits
10,05810,65710,37400
Supplies
246,964251,364227,11200
Services & Charges
021,66239,54600
Intergovernmental Payments
$1,372,487$1,442,519$1,120,892$0$0
Total Development Services Division
057 - Building Division
Budget Summary
20152016201720182019
ActualActualActualBudgetBudget
Personnel - FTE Equivalents
1.01.01.000
Building Official
3.03.03.000
Building Inspector II
2.02.01.000
Planner
1.01.01.000
Development Service Coordinator
1.01.01.000
Engineering Tech
2.02.02.000
Office Assistant I
2.02.02.000
Permit Facilitator
1.01.01.000
Plans Examiner
1.01.01.000
Senior Plans Examiner
0.00.01.000
Code Enforcement Officer
0.00.00.000
Assistant Planner
14.014.014.000
Total FTEs
Budget Detail
$1,823,159$1,900,828$1,096,598$0$0
Wages, Payroll Taxes & Benefits
13,47925,89410,41300
Supplies
253,964287,34175,91700
Services & Charges
$2,090,602$2,214,063$1,182,928$0$0
Total Building Division
71
Fund: 001General FundSpokane Valley
Dept: 076Parks & Recreation2019 Budget
The Parks and Recreation Department is composed of six divisions including Administration, Maintenance,
Recreation, Aquatics, Senior Center, and CenterPlace. The overall goal of the department is to provide quality
recreation programs and acquisition, renovation, development, operation and maintenance of parks and maintenance
of parks and recreation facilities.
000 - Parks Administration Division
The Administration Division provides direction and leadership for the Parks and Recreation Department in implementing
the goals and objectives of the City Council and facilitates the general upkeep of parks and public areas of the City.
Accomplishments for 2018
Completed the design phase of the Appleway Trail University to Pines Park Amenities.
Completed construction the Sullivan to Corbin section of the Appleway Trail.
Completed the design and construction of new donated sculpture from Valley Arts Council.
Pursued land acquisitions for priority facilities such as disc golf, skateboard park, etc.
Installed new park signs at Sullivan, Park Road, Castle and Balfour Parks.
Completed the updating of park regulations/rules.
Goals for 2019
Construct new restroom at Browns Park.
Complete the Appleway Trail University to Pines Amenities project.
Add a swing set to Edgecliff Park.
Repair/replace poured in place surfacing at Discovery Playground.
Complete one land acquisition.
Begin the design of the Evergreen to Sullivan section of the Appleway Trail.
Continue to implement the Browns Park Master Plan.
Budget Summary
20152016201720182019
ActualActualActualBudgetBudget
Personnel - FTE Equivalents
1.01.01.01.01.0
Parks & Recreation Director
1.01.01.01.01.0
Administrative Assistant
2.02.02.02.02.0
Total FTEs
Budget Detail
$230,394$232,889$242,763$254,133$267,703
Wages, Payroll Taxes & Benefits
2,6883,2582,4687,6004,750
Supplies
28,43322,80342,95339,57863,505
Services & Charges
78,65983,951364,34600
Nonrecurring expenditures
$340,174$342,901$652,530$301,311$335,958
Total Parks Administration Division
72
Fund: 001General FundSpokane Valley
Dept: 076Parks & Recreation2019 Budget
300 - Maintenance Division
The Parks Maintenance Division is responsible for the contracted maintenance and upkeep of our parks and public areas
including the Centennial Trail.
Budget Summary
20152016201720182019
ActualActualActualBudgetBudget
Budget Detail
$3,444$13,809$1,625$7,500$4,000
Supplies
830,640876,115845,108856,475889,500
Services & Charges
$834,084$889,924$846,733$863,975$893,500
Total Maintenance Division
301 - Recreation Division
The Recreation Division coordinates and facilitates the delivery of recreation programs and service throughout the
City and the City's Park system.
Accomplishments for 2018
Researched new recreation programs that serve the needs of the Community.
Continued to provide quality recreation programs for the Spokane Valley Community.
Partnered with Library District to offer weekly library resources as the Summer Park Program.
Offered affordable community events for families, teens, and the Community.
Goals for 2019
Provide a new summer camp for teens entering 6th -9th grades.
Provide a new walking program for community members.
Continue to provide quality recreation programs for the Spokane Valley Community.
Offer affordable community events for families, teens, and the Community.
Budget Summary
20152016201720182019
ActualActualActualBudgetBudget
Personnel - FTE Equivalents
1.01.01.01.01.0
Recreation Coordinator
Budget Detail
$164,092$157,707$95,062$189,274$160,667
Wages, Payroll Taxes & Benefits
7,7915,7733,9767,7508,650
Supplies
62,05272,05254,31263,77884,305
Services & Charges
$233,935$235,532$153,350$260,802$253,622
Total Recreation Division
73
Fund: 001General FundSpokane Valley
Dept: 076Parks & Recreation2019 Budget
302 - Aquatics Division
The City of Spokane Valley owns three pools: Park Road Pool, Terrace View Pool, and Valley Mission Pool.
Services include open swim, swim lessons, swim team and facility rentals. In addition, the City leases a portion of
Valley Mission Park to Splashdown Inc. for a water park. The City currently is contracting with the YMCA for all aquatic
activities within the City. The YMCA provides the lifeguards and maintains the pools during the season.
Accomplishments for 2018
Maintained full summer swimming program.
Improved the summer pool schedule for better public understanding.
Maintained Paws in the Pool Program.
Expanded the water exercise program.
Replaced circulating pump at Park Road Pool.
Worked with Make A Splash to offer weekly free swim sessions at all pools.
Goals for 2019
Maintain full summer swimming program.
Maintain Paws in the Pool Program.
Continue to partner with Make A Splash to offer free swim sessions at all pools.
Budget Summary
20152016201720182019
ActualActualActualBudgetBudget
Budget Detail
$351$1,517$42$3,300$2,000
Supplies
487,564460,474474,626512,600489,153
Services & Charges
$487,915$461,991$474,668$515,900$491,153
Total Aquatics Division
74
Fund: 001General FundSpokane Valley
Dept: 076Parks & Recreation2019 Budget
304 - Senior Center Division
The City of Spokane Valley Parks and Recreation Department assumed operational control of the Valley Senior Center
in 2003.
Accomplishments for 2018
Obtained and categorized a referral guide for front desk volunteers of services and agencies.
Continued to work with the Board on providing board training classes.
Worked closely with the Parks & Recreation Director on programs being offered to seniors.
Conducted Resource and Referral Fair with 56 vendors and over 250 participants.
Goals for 2019
Continue to enhance the resource and referral information at the reception desk to be better equipped to handle calls.
Continue to work with the Board on providing board training classes.
Work closely with the Parks & Recreation Director on programs being offered to seniors.
Develop transition plan for retiring Senior Center Specialist.
Budget Summary
20152016201720182019
ActualActualActualBudgetBudget
Personnel - FTE Equivalents
1.01.01.01.01.0
Senior Center Specialist
1.01.01.01.01.0
Total FTEs
Budget Detail
$82,625$85,521$88,210$91,729$94,715
Wages, Payroll Taxes & Benefits
4541,1705921,6001,600
Supplies
2,2981,6451,4734,9004,900
Services & Charges
$85,377$88,336$90,275$98,229$101,215
Total Senior Center Division
75
Fund: 001General FundSpokane Valley
Dept: 076Parks & Recreation2019 Budget
305 - CenterPlace Division
Construction of Mirabeau Point CenterPlace began in late 2003 and was completed mid-year 2005. The project
represented the culmination of eight years of planning and fundraising by Mirabeau Point Inc. and the joint involvement
of the City and Spokane County. The approximately 54,000 square foot facility houses the City of Spokane Valley
Senior Center, a great room/banquet facility, numerous meeting rooms, multi-purpose rooms and a high tech lecture hall.
The facility combines with Mirabeau Meadows Parks and Mirabeau Springs to form a regional focal point for Northeastern
Washington and Northern Idaho.
Accomplishments for 2018
Replaced flooring in the Great Room and Small Dining Room at CenterPlace.
Completed Phase 1 of improvement for an outdoor event venue space on west lawn.
Completed the addition of new video monitors in the Great Room.
Hosted Crave NW, Summer Nights and Oktoberfest events on new outdoor space.
Goals for 2019
Add a Farmer's Market event to CenterPlace
Seek funding opportunities to finish construction of the CenterPlace West Lawn Master Plan.
Update Business and Marketing plan for CenterPlace.
Develop a checklist of permits required for community events held on outdoor space to assist groups.
Develop plan to attract more community events to outdoor venue space.
Budget Summary
20152016201720182019
ActualActualActualBudgetBudget
Personnel - FTE Equivalents
1.01.01.01.01.0
Customer Relations/Facilities Coordinator
1.01.01.01.01.0
Administrative Assistant
1.01.01.01.01.0
Office Assistant I
2.02.02.02.02.0
Maintenance Worker
5.05.05.05.05.0
Total FTEs
Budget Detail
$442,655$467,950$491,576$503,499$534,355
Wages, Payroll Taxes & Benefits
53,91959,41881,16973,52470,774
Supplies
306,138309,359297,318333,673344,285
Services & Charges
021,4201,00053,0000
Nonrecurring Expenditures
$802,712$858,147$871,063$963,696$949,414
Total CenterPlace Division
76
Fund: 001 General FundSpokane Valley
Dept: 090General Government2019 Budget
The General Government Department accounts for those activities that are not specific to the functions of any particular General
Fund Department or operation. Expenditures recorded here are composed of City Hall rent/bond payments; information technology
equipment and services; capital costs that benefit more than one department; support of agencies external to the City that provide
social service programs and economic development services; and transfers to other City funds for property/casualty insurance
premiums (Fund #502), park capital projects (Fund #309) and the pavement preservation program (Fund #311).
Budget Summary
20152016201720182019
ActualActualActualBudgetBudget
Supplies
Employee Recognition-Operating Supplies$1,490$599$1,674$1,500$1,700
Office & Operating Supplies1874155200
Small Tools & Minor Equipment7,4435,8253,0306,9006,900
Computer Hardware - Non Capital38,27754,77346,05066,05042,250
Computer Software - Non Capital5,09320,85911,24920,30025,800
Office & Operating Supplies16,7539,1968,8769,7009,700
69,24391,29371,431104,45086,350
Other Services & Charges
Professional Services - Misc Studies22,90799,50981,667200,000245,000
Accounting & Auditing77,47482,77583,68490,00095,000
Uncollectible Accounts Expense2,0950000
Employee Recognition & Safety Program29991701,5001,000
Postage10,4288202,5002,500
Telephone Service8,1687,07711,2059,00012,300
Cell Phones9491,6801,6491,7005,700
Internet Service11,4588,1147,6968,5009,000
Taxes and Assessments0091201,000
City Wide Records Management5,8700010,00010,000
Sewer005230500
City Hall Rent426,964437,864000
Facility Repairs & Maintenance8,8971,5954,0035,0000
Equip Repair & Maint-Hardware Support40,45034,61135,95946,40036,800
IT Support20,85512,65918,71628,30029,200
Software Licenses & Maintenance65,35382,96788,52588,00091,900
Merchant Charges (Bankcard Fees)231287186500500
Network Infrastructure Access017,6624,7325,0006,000
Equipment Rental1,9214,2614,2644,2604,300
Interfund Vehicle Lease05001,000500500
Printing & Binding5365890600600
Miscellaneous Services5,2565,3784,9195,4005,400
General Operating Leases: Computer45,34746,48057,55660,00065,000
Economic Development-Site Selector8,5429,0419,37310,00010,000
Outside Agencies- Social Svc & Econ. Dev.0091,924150,000182,000
Professional Services - Economic Dev.70,33060,216000
Contracted economic dev.16,56043,000000
City Economic Development153,3500000
Professional Services - Social Services90,97443,49655,91100
Alcohol Treatment: Liquor Excise Tax5,0128,7109,07709,000
Alcohol Treatment: Liquor Profits16,13116,08115,90025,00016,000
$1,116,357$1,025,551$589,383$752,160$839,200
(continued to next page)
77
Fund: 001 General FundSpokane Valley
Dept: 090General Government2019 Budget
(continued from previous page)
Budget Summary
20152016201720182019
ActualActualActualBudgetBudget
Intergovernmental Services
Election Costs$16,347$0$69,973$90,000$90,000
Voter Registration97,09185,89386,932100,000100,000
Taxes and assessments5,61789207,50012,100
Spokane County Air Pollution Authority115,915116,432130,928135,000137,300
234,970203,217287,834332,500339,400
Capital Outlays
Computer Hardware - Capital023,8027,38770,00065,000
023,8027,38770,00065,000
Debt Service: Principal
Interest and Other Debt Service Costs425624600600600
Interfund Payments for Service
Transfer out - #204
0198,734397,350399,350401,250
(City Hall bond payment)
Transfer out - #309115,575260,122160,000160,000160,000
(park capital proj)
Transfer out - #309
00029,7250
(Appleway Trail Amenities)
Transfer out - #31067,60072,500000
(bond pmt > $434.6 lease)
Transfer out - #310
271,700271,700000
(city hall o&m costs)
Transfer out - #311 920,000943,800953,200962,700972,300
(pvmnt preservation)
Transfer out - #501
0036,60036,60036,600
(CenterPlace kitchen reserve)
Transfer out - #502325,000325,000350,000370,000390,000
(risk management)
1,699,8752,071,8561,897,1501,958,3751,960,150
Miscellaneous
SCRAPS pass through1,0991,2091,1451,3001,300
Leasehold Excise Tax Pass-Through0628778600800
1,0991,8371,9231,9002,100
Subtotal Recurring Expenditures
$3,121,969$3,418,180$2,855,707$3,219,985$3,292,800
Nonrecurring/Nonrecurring Capital
City Hall lease payment
00438,56500
(2017 final year)
IT capital replacement21,145026,38600
Computer Hardware - Capital65,61076,119111,451110,000102,000
Computer Software - Capital18,93110,87005,0005,000
City Hall Remodel12,8420000
City Hall Generator000200,0000
Transfer out - #122
015,043258,000490,0000
(Replenish Winter Weather Reserv
Transfer out - #309000400,0001,160,000
(Park Capital)
Transfer out - #312
1,783,5121,828,7233,003,9293,795,4290
(capital reserve fund)
Transfer out - #314 001,200,00000
(RR Grade Separation)
1,902,0401,930,7555,038,3315,000,4291,267,000
Total Governmental Division
$5,024,009$5,348,935$7,894,039$8,220,414$4,559,800
78
Fund: 101Street FundSpokane Valley
2019 Budget
The Street Fund was established to account for 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 convenient
interconnect to the regional transportation system. Maintenance work includes snow and ice control, street pavement repairs,
traffic signals and signs, landscaping and vegetation control, and many other street maintenance and repair activities.
Accomplishments for 2018
Continued to develop and update the pavement management plan.
Renewed contracts with private contractors for street maintenance services.
Continued the evaluation of the traffic management system to keep in-house or integrate into SRTMC.
Developed a preliminary maintenance program for traffic signal components to address aging infrastructure.
Continued evaluations of traffic signal timings for improved traffic through the Argonne, Pines, and Sullivan Corridors.
Continued on-going roadway maintenance and repairs utilizing in-house and contracted services.
Goals for 2019
Finalize and begin the implementation of the Pavement Management Program.
Continue on-going roadway and bridge maintenance and repairs.
Finalize the 6-year Bridge Maintenance Program and begin its implementation.
Implement identified signal timing plans for the Argonne, Pines, and Sullivan Corridors.
Work to evaluate and implement an asset management system for all transportation facilities.
Budget Summary
20152016201720182019
ActualActualActualBudgetBudget
Personnel - FTE Equivalents
1.01.01.01.01.0
Senior Engineer - Traffic
1.01.01.01.01.0
Public Works Superintendent
2.42.352.352.352.35*
Maintenance/Construction Inspector
0.00.000.000.001.50
Construction inspector
0.00.000.000.001.00
Traffic Engineer
1.01.01.01.00.25
Assistant Engineer
0.00.00.00.00.25
Engineering Tech II
0.3750.3750.3750.3750.375
Planning Grants Engineer
5.7255.7255.7255.7257.725
Total FTEs
2.02.02.02.02.0
Interns & Temp/Seasonal
(continued to next page)
*
For 0.5 FTE of the 2 FTEs, only 50% is budgeted to the Street Fund with the balance budgeted as part of
the capital project funds
79
Fund: 101Street FundSpokane Valley
2019 Budget
(continued from previous page)
Budget Summary
20152016201720182019
ActualActualActualBudgetBudget
Revenues
$2,257,184$2,069,309$1,982,391$1,900,000$1,700,000
Utility Tax
1,935,6292,005,8702,032,1752,052,4002,092,300
Motor Vehicle Fuel Tax
095,50998,994133,800132,200
Multimodal Transportation Revenue
056,035136,11270,00070,000
Right-of-Way Maintenance Fee
3,2125,8867,8436,0006,000
Investment Interest
012,0661,34100
Grant Proceeds
25,16722649,41110,00010,000
Miscellaneous
059,42685,07400
Non recurring insurance proceeds
4,221,1924,304,3274,393,3414,172,2004,010,500
Total revenues
Nonrecurring Revenues
0000907,544
Transfers in - #312
0000907,544
Total Nonrecurring Revenues
Expenditures
738,144728,627811,264771,0191,044,547
Wages, Payroll Taxes & Benefits
116,65987,53398,747112,500113,300
Supplies
2,041,7672,122,9312,125,0912,141,7512,308,818
Services & Charges
465,231409,635637,358504,800497,200
Snow Operation
707,315836,101748,291851,000855,000
Intergovernmental Payments
39,70039,70039,70039,7000
Transfers out - #001
206,61867,34267,34267,3420
Transfers out - #311 (pvmnt pres)
12,07731,00023,25021,25021,250
Interfund Vehicle Lease - #501 (non-plow)
040,00077,92977,92977,929
Interfund Vehicle Lease - #501 (plow replace)
155,8490000
Capital construction and equipment
Nonrecurring Expenditures
0015,57915,0000
Battery backups for intersections
059,695000
Traffic Signal Cabinet Replacement
04,871000
Maintenance facility storage unit
01,465000
Transportation Mgmt Center
4,483,3604,428,9004,644,5514,602,2914,918,044
Total Nonrecurring expenditures
(262,168)(124,573)(251,210)(430,091)0
Revenues over (under) expenditures
1,705,2451,443,0771,318,5041,067,294637,203
Beginning fund balance
$1,443,077$1,318,504$1,067,294$637,203$637,203
Ending fund balance
80
Fund: 103Paths & Trails FundSpokane Valley
2019 Budget
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 2019 the Municipal Research and Services Center estimates the
distribution back to cities will be $21.72 per person. Based upon a City of Spokane Valley population of95,810 (per the
Washington State Office of Financial Management on April 1, 2018) we anticipate the City will collect $2,101,100 in 2019.
RCW 47.030.050 specifies that 0.42% of this tax must be expended for the construction of paths and trails and based upon
the 2019 revenue estimate this computes to $8,800. The balance or $2,092,300 will be credited to Fund #101 for Street
maintenance and operations.
The portion of the motor vehicle tax allocated to the Paths and Trails Fund is by State Law restricted for the construction
and/or improvement of paths and trails within the City. Because the cost of such projects is typically much greater
than the funds generated in a single year, we typically leave the fund balance untouched until an adequate fund balance
is available. The City transferred $50,000 in 2014 and $9,300 in 2016 and is budgeted to transfer $50,000 in 2018 to the
Parks Capital Projects Fund #309 to be applied towards the Appleway Trail projects.
Budget Summary
20152016201720182019
ActualActualActualBudgetBudget
Revenues
$8,226$8,460$8,571$8,700$8,800
Motor Vehicle Fuel (Gas) Tax
01703690400
Investment Interest
8,2268,6308,9408,7009,200
Total revenues
Expenditures
00000
Capital Outlay
09,300050,0000
Transfers out- #309
09,300050,0000
Total expenditures
8,226(670)8,940(41,300)9,200
Revenues over (under) expenditures
29,82838,05437,38446,3245,024
Beginning fund balance
$38,054$37,384$46,324$5,024$14,224
Ending fund balance
81
Fund: 104Hotel/Motel Tax - Tourism Facilities FundSpokane Valley
2019 Budget
The Hotel/Motel Tax - Tourism Facilities Fund accounts for the receipt and expenditure of a special excise tax of
1.3% on the sale or charge made for the furnishing of lodging under RCW 82.08. These funds will be used solely for
capital expenditures for acquiring, constructing, making improvements to or other related capital expenditures for large
sporting venues, or venues for tourism-related facilities, which facilities generate overnight guests at lodging facilities
subject to the taxes imposed.
Budget Summary
20152016201720182019
ActualActualActualBudgetBudget
Revenues
$182,236$387,333$400,509$377,000$390,000
Hotel/Motel Tax
1111,5526,8541,5007,000
Investment Interest
00250,000250,0000
Transfers in - #105
182,347388,885657,363628,500397,000
Total revenues
Expenditures
00000
Capital Outlay
00000
Total expenditures
182,347388,885657,363628,500397,000
Revenues over (under) expenditures
0182,347571,2321,228,5951,857,095
Beginning fund balance
$182,347$571,232$1,228,595$1,857,095$2,254,095
Ending fund balance
Fund: 105Hotel/Motel Tax FundSpokane Valley
2019 Budget
The Hotel/Motel Fund accounts for the receipt and expenditure of a special excise tax of 2% on the sale or charge
made for the furnishing of lodging under RCW 82.08. These funds will be used solely for the purpose of paying
all or any part of the cost of tourism promotion, acquisition or operation of tourism-related facilities, and marketing
of special events and festivals designed to attract tourists.
Budget Summary
20152016201720182019
ActualActualActualBudgetBudget
Revenues
$581,237$596,373$615,981$580,000$600,000
Hotel/Motel Tax
4841,2753,5491,0002,000
Investment Interest
581,721597,648619,529581,000602,000
Total revenues
Expenditures
484,968498,172351,674322,000625,000
Tourism Promotion
30,00030,00015,77830,00030,000
Transfers out- #001
00250,000250,0000
Transfers out- #104
68,00058,387000
Transfers out- #109
582,968586,559617,452602,000655,000
Total expenditures
(1,247)11,0892,077(21,000)(53,000)
Revenues over (under) expenditures
209,948208,701219,790221,867200,867
Beginning fund balance
$208,701$219,790$221,867$200,867$147,867
Ending fund balance
82
Fund: 106Solid Waste FundSpokane Valley
2019 Budget
In 2003, the City of Spokane Valley entered into an interlocal agreement with the City of Spokane and Spokane County
to join the existing Spokane Regional Solid Waste Management System for a period of eight years. In 2011, that
agreement was extended through November 16, 2014.
Committed to ensuring Spokane Valley citizens are provided with solid waste services that are affordable, sustainable,
and environmentally responsible, in June 2014 the City of Spokane Valley opted to contract for solid waste transfer,
transport and disposal services with Sunshine Recyclers, Inc. Services provided under the contract were effective
November 17, 2014, and continue for a period of ten years with options for two three-year extensions. Terms of the
contract require Sunshine to pay the City an annual administrative fee of $125,000 that will be used by the City to offset
contract administrative costs and solid waste management within the city, including solid waste public educational
efforts. The contract also provides that a road maintenance fee will be paid by Sunshine at the rate of $1 per ton for
each ton in excess of 45,500 tons in a single contract year. Payments will be made to the City by March 31 of the year
following the calendar year being measured.
In June 2017, the City entered a contract with Waste Management for the collection of garbage, recyclables, and
compostables for the period of April 1, 2018 through March 31, 2028 with the option of two additional two-year extensions.
Terms of the contract require Waste Management to pay the City a one-time fee of $47,500 upon contract execution to
reimburse the City for the costs of procuring the contract. Waste Management is also required to pay the City an
monthly administrative fee of 12.5% of gross receipts, which is estimated to be approximately $1,600,000 in 2019.
During the years of 2013 and 2014, the General Fund #001 funded various studies and fees related to the solid waste
program and transferred $60,000 to the Solid Waste Fund #106 for the purpose of providing information materials
and marketing necessary to inform residents and businesses of the change in solid waste transfer, transport and
disposal. The total amount paid out of the General Fund for these expenditures was $202,121. Beginning in 2015 the
Solid Waste Fund will reimburse the General Fund for these costs over a 5-year period, which equates to a
payment of annually of $40,422 in the years 2015 through 2019.
Budget Summary
20152016201720182019
ActualActualActualBudgetBudget
Revenues
$125,000$125,000$172,550$225,000$225,000
Administrative fees
017,67759,3891,000,0001,500,000
Solid Waste Road Wear Fee
01841,33401,300
Investment interest
125,000142,861233,2731,225,0001,726,300
Total revenues
Expenditures
49,04066,18881,288184,575185,878
Education & Contract Administration
40,42540,42540,42540,42540,422
Transfers out - #001
0001,000,0001,500,000
Transfers out - #311
89,465106,613121,7131,225,0001,726,300
Total expenditures
35,53536,248111,56000
Revenues over (under) expenditures
7,33942,87479,122190,682190,682
Beginning fund balance
$42,874$79,122$190,682$190,682$190,682
Ending fund balance
83
Fund: 107PEG FundSpokane Valley
2019 Budget
Under the 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 $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.
Budget Summary
20152016201720182019
ActualActualActualBudgetBudget
Revenues
$81,806$79,427$76,471$79,000$76,000
Comcast PEG contribution
07841,67600
Investment interest
267,3330000
Transfer in from fund #001
349,13980,21178,14779,00076,000
Total revenues
Expenditures
0117,000040,20040,100
PEG Reimbursement - CMTV
05,435208,71400
New City Hall Council Chambers
47,95718,61754,93731,00031,000
Capital Outlay
47,957141,052263,65171,20071,100
Total expenditures
301,182(60,841)(185,504)7,8004,900
Revenues over (under) expenditures
0301,182240,34154,83762,637
Beginning fund balance
$301,182$240,341$54,837$62,637$67,537
Ending fund balance
Fund: 120CenterPlace Operating Reserve FundSpokane Valley
2019 Budget
The CenterPlace Operating Reserve Fund was established as a result of a covenant related to the issuance of limited
tax general obligation bonds initially issued in 2003 and refunded in 2014. The bonds were issued for the purpose of
constructing the CenterPlace facility. As a part of the bond issuance the City agreed to establish a $300,000 operating
reserve account that could be used to make debt service payments on the bonds and/or pay for operating expenses of
CenterPlace. If at any time the City were to draw on these reserves it would have to prepare and follow a plan for
reinstatement of those funds drawn. This reserve is required to be in place for the life of the bonds which run through
December 1, 2033.
Budget Summary
20152016201720182019
ActualActualActualBudgetBudget
Revenues
$0$0$0$0$0
Investment Interest
00000
Transfers in
00000
Total revenues
Expenditures
00000
Operations
00000
Total expenditures
00000
Revenues over (under) expenditures
300,000300,000300,000300,000300,000
Beginning fund balance
$300,000$300,000$300,000$300,000$300,000
Ending fund balance
84
Fund: 121Service Level Stabilization Reserve FundSpokane Valley
2019 Budget
The City has committed to maintaining an ending fund balance in the General Fund of at least 50% of recurring expenditures
which is equivalent to 6-months of operations. The Service Level Stabilization Reserve Fund serves as an emergency source
of temporary financing to the General Fund in the event a downturn in the local economy resulted in a reduction of revenues
that would otherwise compromise either the General Fund's minimum 50% reserve balance or historical levels of service.
If an event such as a downturn in the economy resulted in the General Fund reserves dropping below 50% of recurring
expenditures, then the Service Level Stabilization Reserve Fund could be drawn against to maintain the fund balance
minimum. In no event would the Service Level Stabilization Reserve Fund be reduced to less than 60% of the current
$5.5 million balance or $3.3 million. During 2018, 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 2019 Budget Message located near the front of this budget document.
Budget Summary
20152016201720182019
ActualActualActualBudgetBudget
Revenues
$ 8,590$ 21,636$ 16,575$ 0$ 0
Investment Interest
00000
Transfers in
8,59021,63616,57500
Total revenues
Expenditures
00000
Operations
00000
Total expenditures
8,59021,63616,57500
Revenues over (under) expenditures
5,453,1995,461,7895,483,4255,500,0005,500,000
Beginning fund balance
$ 5,461,789$ 5,483,425$ 5,500,000$ 5,500,000$ 5,500,000
Ending fund balance
Fund: 122Winter Weather Reserve FundSpokane Valley
2019 Budget
The Winter Weather Reserve Fund was established through Ordinance No. 05-018 to provide an emergency reserve for use
during unusually harsh winters and storms where the Street Fund #101 budget and fund balance are inadequate to
accommodate the amount of related street maintenance, including but not limited to snow plowing, sanding, and deicing, that
may be necessary. In the event the City draws against this fund in any given winter, we will strive to replenish the balance back
to approximately $500,000 through subsequent years' transfers. Due to the uncertainty of when this fund might be drawn
upon we actually budget the same $500,000 in both 2018 and 2019 even though we recognize there exists only $500,000
to address this issue if it should arise.
Budget Summary
20152016201720182019
ActualActualActualBudgetBudget
Revenues
$ 833$ 1,961$ 3,712$ 3,500$ 5,000
Investment Interest
015,043258,000490,0000
Transfers in - #001
038,8043,17000
FEMA Grant Proceeds
83355,808264,882493,5005,000
Total revenues
Expenditures
60,381257,445500,000500,000500,000
Street Maintenance Expenditures
60,381257,445500,000500,000500,000
Total expenditures
(59,548)(201,637)(235,118)(6,500)(495,000)
Revenues over (under) expenditures
504,020444,472242,8357,717501,217
Beginning fund balance
$ 444,472$ 242,835$ 7,717$ 1,217$ 6,217
Ending fund balance
85
Fund: 204Limited Tax General Obligation (LTGO) Bond - Debt Service FundSpokane Valley
2019 Budget
This fund is used to account for the accumulation of resources for, and the payment of limited tax general obligation (LTGO)
bonds also referred to as councilmanic or non-voted bonds. When LTGO bonds are issued the City irrevocably pledges
the full faith, credit and resources necessary to make timely payments of principal and interest, within constitutional and
statutory limitations pertaining to non-voted general obligations.
In 2003 the City issued $9,430,000 in LTGO bonds, the proceeds of which were used to finance both the construction of
CenterPlace and road and street improvements surrounding the facility. In 2014 the City refunded the LTGO bonds in order
to take advantage of lower interest rates which resulted in a reduction in subsequent annual bond payments (much like
refinancing a home mortgage). At the completion of the bond refunding there remained $7,035,000 of LTGO bonds. Of this
total:
$5,650,000 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, 2019, the outstanding balance on this
portion of the bond issue will be $4,645,000.
$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 1st and 2nd quarter percent real estate excise tax (Funds #301
and #302). At January 1, 2019, the outstanding balance on this portion of the bond issue will be $730,000.
In 2016 the City issued $7,275,000 in LTGO bonds, the proceeds of which will be used to finance the construction of a new
City Hall building along with $6.3 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, 2019, the outstanding balance on the bond issue will be
$6,895,000.
Budget Summary
20152016201720182019
ActualActualActualBudgetBudget
Revenues
$373,800$380,300$379,750$414,050$432,150
Spokane Public Facilities District
0198,734397,350399,350401,250
Transfers in - #001
82,15083,40079,42682,00082,475
Transfers in - #301
82,15083,40079,42582,00082,475
Transfers in - #302
538,100745,834935,951977,400998,350
Total revenues
Expenditures
374,083380,300379,750414,050432,150
Debt Service Payment - CenterPlace
164,017166,800162,900164,000164,950
Debt Service Payment - Roads
0198,734397,350399,350401,250
Debt Service Payments - City Hall
538,100745,834940,000977,400998,350
Total expenditures
00(4,049)00
Revenues over (under) expenditures
4,0494,0494,04900
Beginning fund balance
$4,049$4,049$000
Ending fund balance
86
Fund: 301REET 1 Capital Projects FundSpokane Valley
2019 Budget
This fund is used to account for the collection and expenditures of the first one-quarter of one-percent real estate excise tax
(REET 1) that is authorized through RCW 82.46. This quarter percent must be expended for purposes identified in the capital
facilities plan element of our comprehensive plan. RCW 82.46.010(6), defines "capital projects" as:
those public works projects of a local government for planning, acquisition, construction, reconstruction, repair,
replacement, rehabilitation, or improvement of streets; roads; highways; sidewalks; street and road lighting systems;
traffic signals; bridges; domestic water systems; storm and sanitary sewer systems; parks; recreational facilities; law
enforcement facilities; fire protection facilities; trails; libraries; administrative and judicial facilities.
Revenues recorded in this fund are typically used as a matching funds for street related construction projects that are accounted
for in Street Capital Projects Fund #303, Pavement Preservation Fund #311, and to pay for a portion of the annual bond payment
on the City's 2014 LTGO bonds that are accounted for in the LTGO Debt Service Fund #204.
Budget Summary
20152016201720182019
ActualActualActualBudgetBudget
Revenues
$1,065,789$1,176,911$1,503,787$1,500,000$1,000,000
REET 1 - Taxes
1,6547,60921,5987,50022,000
Investment Interest
1,067,4431,184,5201,525,3851,507,5001,022,000
Total revenues
Expenditures
82,15083,40079,42682,00082,475
Transfers out - #204
567,113579,636294,5581,048,852504,172
Transfers out - #303
251,049365,286660,479685,329734,300
Transfers out - #311 (pavement preservation)
03,893111,94138,00050,000
Transfers out - #314 (Barker Grade Separation)
900,3121,032,2151,146,4041,854,1811,370,947
Total expenditures
167,131152,305378,981(346,681)(348,947)
Revenues over (under) expenditures
1,426,9571,594,0881,746,3932,125,3741,778,693
Beginning fund balance
$1,594,088$1,746,393$2,125,374$1,778,693$1,429,746
Ending fund balance
87
Fund: 302REET 2 Capital Projects FundSpokane Valley
2019 Budget
This fund is used to account for the collection and expenditures of the second one-quarter of one-percent real estate excise
tax (REET 2) that is authorized through RCW 82.46. This quarter percent may only be levied by cities that are planning under
the Growth Management Act and may only be expended for purposes identified in the capital facilities plan element of their
comprehensive plan. RCW 82.46.035(5) defines "capital projects" as:
public works projects of a local government for planning, acquisition, construction, reconstruction, repair, replacement,
rehabilitation, or improvement of streets, roads, highways, sidewalks, street and road lighting systems, traffic signals,
bridges, domestic water systems, storm and sanitary sewer systems, and planning, construction, reconstruction,
repair, rehabilitation, or improvement of parks.
Noteworthy here is that acquisition of land for parks is not a permitted use of REET 2 receipts, although it is a permitted use for
street, water and sewer projects.
Revenues recorded in this fund are typically used as a matching funds for street related construction projects that are accounted
for in Street Capital Projects Fund #303, Pavement Preservation Fund #311, and to pay for a portion of the annual bond payment
on the City's 2014 LTGO bonds that are accounted for in the LTGO Debt Service Fund #204.
Budget Summary
20152016201720182019
ActualActualActualBudgetBudget
Revenues
$1,065,789$1,176,911$1,503,787$1,500,000$1,000,000
REET 2 - Taxes
1,6618,18925,5948,00025,000
Investment Interest
1,067,4501,185,1001,529,3811,508,0001,025,000
Total revenues
Expenditures
82,15083,40079,42582,00082,475
Transfers out - #204
331,099164,15181,6131,099,434167,434
Transfers out - #303
251,049365,286660,479685,329734,300
Transfers out - #311 (pavement preservation)
664,298612,837821,5171,866,763984,209
403,152572,263707,864(358,763)40,791
Revenues over (under) expenditures
1,325,1451,728,2972,300,5603,008,4242,649,661
Beginning fund balance
$1,728,297$2,300,560$3,008,424$2,649,661$2,690,452
Ending fund balance
88
Fund: 303Street Capital Projects FundSpokane Valley
2019 Budget
The Street Capital Projects Fund accounts for monies used to finance street construction and reconstruction projects adopted in the City's 6-year
Transportation Improvement Plan (TIP). Revenues to finance the projects comes from a combination of State and Federal Grants, which typically
cover upwards of 80% of projects costs, with the City match portion coming from transfers from the REET 1 Capital Projects Fund #301, REET 2
Capital Projects Fund #302, and sometimes Stormwater Management Fund #402.
Budget Summary
20152016201720182019
ActualActualActualBudgetBudget
Revenues
$8,223,959$4,951,033$3,561,989$7,981,145$4,408,681
Grant Proceeds
363,894151,60062,24433,03235,700
Developer Contribution
8729000
Miscellaneous
123,9550000
Transfers in - #101
567,113579,636294,7011,048,852504,172
Transfers in - #301
331,099164,15181,6131,099,434167,434
Transfers in - #302
42,7302,022,865455,46500
Transfers in - #312
Sullivan Rd W Bridge
026,3261,464,381415,8395,000
Transfers in - #312
Euclid Ave - Flora to Barker
011,687218,299425,00045,000
Transfers in - #312
8th & Carnahan Improvement
00000
Transfers in - #312
Indiana bus stops & crosswal
000148,488267,000
Transfers in - #312
Barker Corridor
9,652,8377,907,3276,138,69311,151,7905,432,987
Total revenues
Expenditures
0601,248,4744,355000
Argonne Rd Corridor Upgrade SRTC 06-31
12337,95672,909250,1193,762,1285,000
Mission Ave -Flora to Barker
1419,84862,9391,512,19325,0000
Sullivan & Euclid PCC
14217,77129,0303,7022,341,79912,500
Broadway @ Argonne/Mullan
1498,177105000
In-House Design - Sidewalk Infill
1556,482,2445,538,823722,38400
Sullivan Rd W Bridge Replacement
156712,689738000
Mansfield Ave. Connection
1592,8420000
University Rd / I-90 Overpass Study
16647,322115,82060,574495,0005,000
Pines Rd (SR27) & Grace Ave. Intersect study
167315,03289,1583,05500
City wide safety improvements
17719,3320000
Sullivan Road Corridor Traffic Study
1911900000
Vista Rd BNSF Xing Safety
1963960000
8th Avenue - McKinnon to Fancher
20137,88447,7567,006437,0005,000
ITS Infill Project Phase 1
20513,1320035,70035,700
Sprague/Barker Intersection Improvement
206304,933235000
Sprague/Long Sidewalk Project
2073,345102,684000
Indiana & Evergreen Transit Access Improv.
100,6490(17,811)00
211
Sullivan Trent to Wellesley
22015,5550000
Houk-Sinto-Maxwell St Preservation
7,229436,1436751,0000
221
McDonald Rd Diet (16th to Mission)
2220038,35542,6450
Citywide Reflective Signal Backplates
2,0000000
223
Pines Rd Underpass @ BNSF & Trent
(continued to next page)
89
Fund: 303Street Capital Projects FundSpokane Valley
2019 Budget
(continued from previous page)
20152016201720182018
ActualActualActualBudgetBudget
Expenditures, continued
224$133,069$0$0$0$0
Mullan Rd Street Preservation Project
2290434,801000
32nd Ave Preservation Project
233056,085000
Broadway Ave Street Pres-Sullivan to Moore
2346,204393,046000
Seth Woodard Sidewalk Improvements
2380410,454(21)00
Mirabeau Pkwy & Pines (SR-27) Traffic Signal
239063,282389,8985,0000
Bowdish Sidewalk - 8th to 12th
247011,687218,299425,00045,000
8th & Carnahan Intersection Improvements
249040015,112268,0001,167,287
Sullivan/Wellesley Intersection
250010,523181,0532,0000
9th Ave. Sidewalk
251026,3262,601,774419,3595,000
Euclid Ave. - Flora to Barker
2580032,157407,8705,000
32nd Ave Sidewalk - SR27 to Evergreen
2590096,56785,000730,000
N. Sullivan Corridor ITS Projects (PE start 201
26300143124,7190
Citywide Signal Backplates
2640011,606458,9580
8th Ave Sidewalk
2650020,72738,000382,000
Wellesley Sidewalk Project
26700060,250420,000
Mission Ave Sidewalk
273000500,000500,000
Barker/I-90 Interchange
27500088,000132,000
Barker Rd Widening - River to Euclid
27600054,00081,000
Barker Rd Widening - Euclid to Garland
27700036,00054,000
Barker Rd Widening - Garland to Trent
27800020,000354,500
Wilbur Rd Sidewalk - Boone to Broadway
27900020,000294,000
Knox Ave Sidewalk - Hutchinson to Sargent
2810000200,000
Highland Estates Connector
123,9550000
Argonne Rd. Preservation
000999,3621,000,000
Contingency
9,650,2287,907,2996,147,56711,151,7905,432,987
Total expenditures
2,60828(8,874)00
Revenues over (under) expenditures
72,92975,53875,56666,69266,692
Beginning fund balance
$75,538$75,566$66,692$66,692$66,692
Ending fund balance
90
Fund: 309Park Capital Projects FundSpokane Valley
2019 Budget
The Park Capital Projects Fund was created to account for park related capital improvements. The source of financing
typically consists of an annual transfer from the General Fund #001; however, in some years the City will utilize money
set aside for capital projects in other funds. This has occurred with transfers in from the Paths and Trails Fund #103 and
the Capital Reserve Fund #312, which have been applied towards various sections of the Appleway Trail project.
Budget Summary
20152016201720182019
ActualActualActualBudgetBudget
Revenues
$1,560$150,230$1,657,548$1,693,200$572,308
Grant Proceeds
021,875000
FEMA Grant Proceeds - Windstorm
115,575260,122160,000589,7251,320,000
Transfers in - #001
(General Fund)
09,300050,0000
Transfers in - #103
(Paths & Trails)
68,00058,388000
Transfers in - #105
524,81237,132277,437324,10014,788
Transfers in - #312
(Capital Reserve)
81372221500
Investment Interest
07,857000
Insurance Proceeds
710,760545,6262,095,2002,657,0251,907,096
Total revenues
Expenditures
524,56925,325000
Appleway Trail
176
(Univ. to Pines)
241,4800000
2035 sand volleyball courts at Browns Park
680000
208Old Mission Trailhead
104,2570000
217Edgecliff picnic shelter
108,4360000
225Pocket dog park - phase 1
1,803137,0631,816,92800
Appleway Trail
227
(Pines to Evergreen)
47,0660000
231Old Mission Trailhead Landscaping
36,3400000
232Shade Structure: Discovery Park
041,123129,9862,086,3005,000
Appleway Trail
237
(Sullivan to Corbin)
081,064000
241Pocket dog park - phase 2
0121,95911,22200
242Browns Park Splashpad
058,388000
243Browns Park championship volleyball
07,898000
244Park signs (3)
059,553000
Terrace View playground equip
245
(Windstorm)
00122,57700
261Edgecliff Park Splashpad
000164,00072,500
Appleway Trail
268
(Evergreen to Sullivan)
000200,0000
270CenterPlace outdoor venue - Phase 1
00023,2000
271Browns Park lighting and pathway
00024,0000
Park signs
274
(Sullivan, Park Rd, Balfour)
00029,725509,595
Appleway Trail Amenities
280
(Univ - Pines)
000176,8000
282Browns Park volleyball courts
0000160,000
Browns Park restroom
00001,000,000
Browns Park improvements
000025,000
Swing sets
000040,000
Resurface Discovery Park
0007,7000
Electrical Upgrade Mirabeau Point Park
00028,0000
Heart of the Valley Sculpture Placement
1,064,019532,3732,080,7122,739,7251,812,095
Total expenditures
(353,259)13,25314,488(82,700)95,001
Revenues over (under) expenditures
451,72098,461111,714126,20243,502
Beginning fund balance
$98,461$111,714$126,202$43,502$138,503
Ending fund balance
91
Fund: 310Civic Facility Capital Projects FundSpokane Valley
2019 Budget
The Civic Building Capital Projects Fund was initially set-up to accumulate resources to ultimately acquire or construct a
City Hall building. The initial sources of revenue to set-up the fund reserves were transfers from the General Fund during
2005 through 2007, and as recently as December 31, 2009, this fund had a fund balance of $5,828,600. During 2010 and
2011 the City determined that street repairs and reconstruction represented a more immediate City need and opted to
expend nearly $2,000,000 of the fund balance for these projects. The projects themselves were part of a septic tank
elimination program (STEP) initiated by Spokane County that resulted in the installation of sewer lines down many City
streets. At that time the City decided to completely reconstruct the effected streets rather than patch them.
In 2012 the City used this fund to finance a variety street related capital projects as well as the $2.5 million acquisition
of an 8.4 acre parcel of land on Sprague Avenue that is adjacent to Balfour Park. Partially offsetting the cost of the land
acquisition was the subsequent sale of 2.82 acres of this parcel to the Spokane County Library District who had planned to
construct a library building consisting of no less than 30,000 square feet. In order for the Library District to actually construct
a new building on this site they first had to have a successful voted bond issue to provide the necessary financing. In the
event the Library District is unable to pass a bond by October 2017, they may sell the 2.82 acres parcel back to the City for
the original purchase price of $839,285.
In 2015 the General Fund began to make two annual transfers to this fund that were each related to the eventual
construction of a new City Hall facility. These transfers ended after 2016:
The first transfer in the amount of $72,500, when added to the City's $434,600 annual lease payment for space in its
current space totals $507,100 which was the amount we anticipated our annual bond repayment would be if we were
to issue approximately $8,000,000 of limited 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 Hall 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 within the General
Fund. These amounts were transferred out to the General Fund in 2016 and 2017 in order to cover lease payments for the
prior City Hall location in years in which the City had both a lease payment and a bond payment for the new City Hall building.
Budget Summary
20152016201720182019
ActualActualActualBudgetBudget
Revenues
$2,113$5,144$9,029$5,900$9,000
Investment Interest
Transfers in - #001:
67,6000000
-Future C.H. bond pmt > $434.6k lease pmt
271,700344,200000
-Future C.H. o&m costs
58,3240000
Transfers in - #312
399,737349,3449,0295,9009,000
Total revenues
Expenditures
0198,734498,50000
Transfers out - #001:
00000
Professional services
1,136,7380000
Capital Outlay - City Hall
1,136,738198,734498,50000
Total expenditures
(737,001)150,610(489,471)5,9009,000
Revenues over (under) expenditures
1,919,5501,182,5491,333,159843,688849,588
Beginning fund balance
$1,182,549$1,333,159$843,688$849,588$858,588
Ending fund balance
92
Fund: 311Pavement Preservation FundSpokane Valley
2019 Budget
This fund was created during the 2011 Budget development process for the purpose of setting money aside for
yet to be determined street capital improvement projects. Since inception, the pavement preservation program has
been funded through a series of transfers from other City funds as well as grant proceeds. Below is a table summarizing
the funding sources for Fund #311, including actuals for 2011 through 2017 and budgeted amounts for 2018 and 2019:
Fund
001101106123301/302310
StreetCivic Fac.Civic Fac.
GeneralStreet O&MWear FeeReplace.REET 1&2CapitalGrantsTotal
Actual
2011584,6810000500,00001,084,681
20122,045,2030000002,045,203
2013855,857282,0000616,284300,000035,9452,090,086
2014888,823282,0000616,284368,94402,042,6654,198,716
2015920,000206,6180616,284502,0980835,2243,080,224
2016943,80067,3420559,808730,57201,654,6983,956,220
2017953,20067,342001,320,958089,2082,430,708
Budget
2018962,70067,3421,000,00001,370,65801,572,5004,973,200
2019972,30001,500,00001,468,60001,820,0005,760,900
9,126,564972,6442,500,0002,408,6606,061,830500,0008,050,24029,619,938
Beginning in 2013, the City committed to finance pavement preservation at a level equivalent to 6% of General Fund
recurring expenditures, which has continued from that year through the 2019 budget development. Because this is a
Capital Project Fund whose sole purpose is to provide for Pavement Preservation projects, any money not expended
in a given year will remain in the fund and will be available for re-appropriation in subsequent years.
The fund balance of Fund #123 was exhausted with the 2016 transfer of $559,808 as a consequence of following this funding
strategy. In order to maintain the City's practice of setting aside funds for pavement preservation 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. We have
determined that the 2019 funding level of $2,440,900 is sustainable through 2023 assuming a General Fund contribution of
$972,300 and a collective contribution of $1,468,600 from the REET 1 Capital Projects Fund #301 and the REET 2 Capital
Projects Fund #302. The City will take advantage of grant programs directed at pavement preservation as they become
available.
Budget Summary
20152016201720182019
ActualActualActualBudgetBudget
Revenues
$920,000$943,800$953,200$962,700$972,300
Transfers in - #001
206,61867,34267,34267,3420
Transfers in - #101
0001,000,0001,500,000
Transfers in - #106
616,284559,804000
Transfers in - #123
251,049365,286660,479685,329734,300
Transfers in - #301
251,049365,286660,479685,329734,300
Transfers in - #302
3,3897,51920,53500
Investment Interest
835,2241,654,69889,2091,572,5001,820,000
Grant Proceeds
00000
Miscellaneous
3,083,6133,963,7352,451,2444,973,2005,760,900
Total revenues
Expenditures
2,358,9763,615,3892,042,3054,410,5407,238,200
Pavement preservation
41,4320050,00050,000
Pre-project GeoTech
2,400,4083,615,3892,042,3054,460,5407,288,200
Total expenditures
683,205348,346408,939512,660(1,527,300)
Revenues over (under) expenditures
1,922,0132,605,2182,953,5643,362,5033,875,163
Beginning fund balance
$2,605,218$2,953,564$3,362,503$3,875,163$2,347,863
Ending fund balance
93
Fund: 312Capital Reserve FundSpokane Valley
2019 Budget
This fund was created in 2013 to be used to account for the accumulation of resources for yet to be determined
capital projects. The initial source of funds was a 2013 General Fund transfer of $7,826,207 which was followed
by additional transfers from the General Fund from 2014 through 2018 in the amount of $10,059,671.
Projects approved by City Council from this fund include in part:
$1,583,361 for the City's share of the $15.5 million Sullivan Road West Bridge Replacement
$2,410,573 for construction of various sections of the Appleway Trail.
$5,199,664 for construction of a new City Hall building.
$1,800,000 to remove and reconstruct Euclid Ave. from Flora to Barker after County installation of sewer.
$500,000 towards a Pines Road / BNSF Grade Separation project right-of-way acquisition.
Commitments to future projects include:
$1,421,321 towards a Barker Road / BNSF Grade Separation project.
$1,485,417 towards a Pines Road / BNSF Grade Separation project.
$1,485,417 towards Barker Road corridor improvements.
$1,485,417 towards Balfour Park development.
$460,715 towards improvements at the Spokane County Library's proposed Balfour site.
Future projects are yet to be determined.
Budget Summary
20152016201720182019
ActualActualActualBudgetBudget
Revenues
$1,783,512$1,828,723$3,003,929$3,795,429$0
Transfers in - #001
00074,9600
Transfers in - #313
016,02752,17016,00050,000
Investment Interest
1,783,5121,844,7503,056,0993,886,38950,000
Total revenues
Expenditures
0041,3765,3830
City Hall Sculpture Siting
0000907,544
Transfers out - #101
42,7302,060,878455,46500
Transfers out - #303 -
Sullivan Rd W Bridge
001,464,381415,8395,000
Transfers out - #303 -
Euclid Ave - Flora to Barker
00218,300425,00045,000
Transfers out - #303 -
8th & Carnahan Intersection
000148,488267,000
Transfers out - #303 -
Barker Road Corridor
524,8120000
Transfers out - #309 - Appleway Trail -
Univ to Pin
037,132277,43700
Transfers out - #309 - Appleway Trail -
Pines-Eve
000301,9005,000
Transfers out - #309 -
Appleway Trail -Corbin
00022,2009,788
Transfers out - #309 -
Appleway Trail -Evergreen-S
58,3240000
Transfers out - #310 -
City Hall
5,162,7640000
Transfers out - #313 -
City Hall
012,975482,2164,8090
Transfers out - #314 -
Pines Grade Separation
5,788,6302,110,9852,939,1751,323,6191,239,332
Total expenditures
(4,005,118)(266,235)116,9242,562,770(1,189,332)
Revenues over (under) expenditures
8,581,7154,576,5974,310,3624,427,2866,990,056
Beginning fund balance
$4,576,597$4,310,362$4,427,286$6,990,056$5,800,724
Ending fund balance
94
Fund: 313City Hall Construction FundSpokane Valley
2019 Budget
This fund was created to account for the architectural and construction costs for a City Hall building. The building was
completed in Fall of 2017. Funding for the construction came from a combination of an interfund transfer from the Capital
Reserve Fund #312 in the amount of $5,162,764 and bond proceeds in the amount of $7.9 million. Land for the building
site was acquired in 2015 through a purchase in the Civic Facilities Fund #310.
Budget Summary
20152016201720182019
ActualActualActualBudgetBudget
Revenues
$5,162,764$0$0$0$0
Transfers in - #312
07,946,088000
2016 LTGO Bond Proceeds
026,53618,89400
Investment Interest
Total revenues5,162,7647,972,62418,89400
Expenditures
373,7186,517,0946,065,87900
Capital Outlay - City Hall
00074,9600
Transfers out - #312
096,515000
2016 LTGO Bond Issue Costs
373,7186,613,6096,065,87974,9600
Total expenditures
4,789,0461,359,015(6,046,985)(74,960)0
Revenues over (under) expenditures
04,789,0466,148,061101,07626,116
Beginning fund balance
$4,789,046$6,148,061$101,076$26,116$26,116
Ending fund balance
95
Fund: 314Railroad Grade Separation Projects FundSpokane Valley
2019 Budget
This fund was created to account for the design and construction costs of various railroad grade separation projects that
are included in the Bridging the Valley concept. Due to the anticipated size, scope, and duration of these projects, managing
them in a separate fund allows for the necessary monitoring without being obscured by the variety and quantity of the
other projects in the Street Capital Projects Fund #303 as well as keeping these projects from skewing the average volume
of activity in Fund #303. Revenues for this fund consist of grant proceeds and transfers in from other City funds, such as
the General Fund #001, the REET 1 Capital Project Fund #301 and the Capital Reserve Fund #312. Expenditures in the
years of 2018 and 2019 are related to design costs for the Pines Road Underpass project and the Barker Road Overpass
project.
Budget Summary
20152016201720182019
ActualActualActualBudgetBudget
Revenues
$0$0$87,611$770,000$3,750,000
Grant Proceeds
004,07200
Investment Interest
001,200,000050,000
Transfers in - #001
03,893111,94138,0000
Transfers in - #301
012,975482,2164,8090
Transfers in - #312
016,8681,885,840812,8093,800,000
Total revenues
Expenditures
03,893199,552900,0003,800,000
Barker BNSF Grade Separation
012,975617,48480,000900,000
Pines Rd Underpass
016,868817,036980,0004,700,000
Total expenditures
001,068,804(167,191)(900,000)
Revenues over (under) expenditures
0001,068,803901,612
Beginning fund balance
$0$0$1,068,804$901,612$1,612
Ending fund balance
96
Fund: 402Stormwater Management FundSpokane Valley
2019 Budget
The purpose of the Stormwater Management Fund is to account for the funds related to the cleaning, maintenance,
and improvement of the City's storm drainage system. The revenue for this fund originates from a stormwater fee collected
by Spokane County on behalf of the City. The annual fee is $21 for each single family unit, and for other property types a fee
of $21 per each 3,160 square feet of parcel impervious surfacing is collected.
Accomplishments for 2018
Lead and participated with eastern Washington jurisdictions to meet requirements to perform effectiveness studies.
Managed State grants for storm drain cleaning and effectiveness studies.
Participated in City-led capital improvement projects with stormwater improvements.
Coordinated the update of the stormwater capital improvements program with the Economic Development Division.
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 small-works and maintenance projects.
Started field-testing GIS-driven maintenance management program for the stormwater inspection program.
Goals for 2019
Begin the evaluation efforts for the Glenrose and Central Floodplain mapping for FEMA.
Work to evaluate and implement an asset management system for all stormwater facilities.
Continue collaboration efforts with local, State, and Federal stormwater regulatory bodies.
Continue the inventorying and mapping of all City stormwater facilities.
Continue on-going stormwater maintenance and repairs utilizing in-house and contracted services.
Coordinate stormwater system improvements, integrating with other capital projects for efficiency.
Budget Summary
20152016201720182019
ActualActualActualBudgetBudget
Personnel - FTE Equivalents
1.01.01.01.01.0
Engineer
1.01.01.01.01.0
Engineering Technician II
1.01.01.01.00.5
Assistant Engineer
1.21.151.151.151.15
Maintenance/Construction Inspector
0.250.250.250.250.25
Planning Grants Engineer
4.404.404.404.403.90
2.02.03.02.02.0
Interns
(continued to next page)
97
Fund: 402Stormwater Management FundSpokane Valley
2019 Budget
(continued from previous page)
Budget Summary
20152016201720182019
Recurring Activity
ActualActualActualBudgetBudget
Revenues
$1,861,368$1,898,210$1,895,033$1,870,000$1,890,000
Stormwater Management fees
2,4557,69020,5647,50020,000
Investment Interest
543,33261,40325,00000
Miscellaneous & Grants Proceeds
2,407,1551,967,3031,940,5971,877,5001,910,000
Expenditures
396,799465,790465,102557,157494,273
Wages, Payroll Taxes & Benefits
30,22212,28611,06414,80010,700
Supplies
1,080,0381,106,429997,8931,141,2101,182,109
Services & Charges
30,17631,76432,66135,00037,500
Intergovernmental Services
13,40013,40013,40013,4000
Transfers out - #001
0012,75012,75012,750
Interfund Vehicle Lease - #501
1,550,6351,629,6691,532,8701,774,3171,737,332
Recurring revenues over (under)
856,520337,634407,727103,183172,668
Recurring Expenditures
Nonrecurring Activity
Revenues
00338,38465,000106,000
Grant Proceeds
006,82300
FEMA Grant Proceeds - Windstorm
00345,20765,000106,000
Expenditures
700,52194,451331,953450,000450,000
Capital - Various Projects
192,638110,055196,48015,00010,000
Effectiveness study
00060,000100,000
Watershed studies
893,159204,506528,433525,000560,000
Nonrecurring revenues over (under)
(893,159)(204,506)(183,226)(460,000)(454,000)
Nonrecurring Expenditures
Excess (Deficit) of Total Revenues
(36,639)133,128224,501(356,817)(281,332)
Over (Under) Total Expenditures
1,933,5641,639,9751,761,4161,973,4241,616,607
Beginning working capital
$1,896,925$1,773,103$1,985,917$1,616,607$1,335,275
Ending working capital
98
Fund: 403Aquifer Protection Area FundSpokane Valley
2019 Budget
In 1985 voters of Spokane County approved a ballot proposition to create the Spokane Aquifer Protection Area (APA)
as well as corresponding aquifer protection area fees with both sunsetting December 31, 2005. Boundaries of the
APA included portions of unincorporated areas (including what is now Spokane Valley) and the cities of Liberty Lake,
Millwood and Spokane. In 2004 the City of Spokane Valley approved a resolution authorizing the inclusion of its municipal
boundaries within the APA. The APA program was subsequently reauthorized through 2025 with voter approval.
All fees are collected by Spokane County and include:
An annual fee of $15 per household for the withdrawal of water from properties within the APA.
An annual fee of $15 per household for on-site sewage disposal within the APA.
For commercial properties an annual fee ranging from $15 to $960 depending upon water meter size.
In 2004 the City of Spokane Valley (City) entered into an interlocal agreement with Spokane County (County) that
authorized the County to collect and retain APA fees through 2010 for a variety of projects including:
up to $100,000 annually through 2010 to the Spokane Regional Health District to provide for data base
management related to monitoring of septic tanks and their potential impact on 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 the APA fees
remaining after the payment of reasonable administration and billing fees incurred by the County would be distributed
annually between the County, City and City of Spokane on a proportional basis relative to the amount generated in
unincorporated areas, the City and City of Spokane.
The fees collected on the City's behalf by Spokane County are expended entirely on stormwater related projects that are
designed to protect the aquifer. These fees plus grant monies received from a number of granting agencies finance a
variety of capital projects.
Budget Summary
20152016201720182019
ActualActualActualBudgetBudget
Revenues
$533,593$391,180$521,070$460,000$460,000
Spokane County
1,036,60300445,955317,200
Grant Proceeds
000010,000
Investment Interest
1,570,196391,180521,070905,955787,200
Total Revenues
Expenditures
530,309362,11558,722648,780832,600
Capital - Various projects
120,0000000
Transfers out - #402
650,309362,11558,722648,780832,600
Total Expenditures
919,88729,065462,348257,175(45,400)
Revenues over (under) expenditures
1,773921,660950,7251,413,0731,670,248
Beginning working capital
$921,660$950,725$1,413,073$1,670,248$1,624,848
Ending working capital
99
Fund: 501Equipment Rental & Replacement FundSpokane Valley
2019 Budget
The Equipment Rental & Replacement Fund (ER&R) is an Internal Service Fund that is designed to provide the funds
necessary to purchase new vehicles and equipment at predetermined life cycles. This fund operates by charging each City
department a monthly rental rate for the vehicles they use. The fee is based upon the estimated useful life of the vehicle
and its replacement cost. The theory behind this program is that it allows City departments to budget vehicle replacement
costs as a reoccurring expense over an extended period of time rather than as an intermittent capital expense that may be
difficult to afford in any single year. In the event a City department requires an additional vehicle that actually adds to the
fleet rather than simply replaces an existing vehicle, then that department must budget for the initial purchase price and
transfer the necessary funds to the ER&R Fund to make the acquisition. In subsequent years the department will then
begin paying a replacement fee spread out over the estimated useful life of the new vehicle.
Beginning in 2017 a CenterPlace Kitchen Reserve was established through a transfer in from the General Fund in the
amount of $36,600 per year for 5 years to build a total reserve of $183,000, which is the estimated replacement cost of the
significant kitchen appliances and equipment at CenterPlace.
Snow Plow Replacement Program
The snow plow fleet currently consists of nine plow trucks. Six of the trucks are equipped with sanders and three of the
trucks are equipped with 1,000-gallon tanks for placement of liquid deicer. Over the past five years the City has
continued 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 approximately
12 hours. In the future new plows will be purchased to replace the aging fleet as noted below and older plows will serve
as backups and eventually be retired from the fleet beginning in 2022. The recommended snow plow fleet consists of eleven
plows with two serving as backup plows. The two backup plows ensure that arterial roadways and hillside priority roadways
can be cleared of snow per 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 Fleet
Truck #Model YearYR AcquiredAge at Retirement Replacement YrNotes
20619962009262022
20719972009282025
20419952009332028
20319952009362031
Existing Fleet
20519962009382034
(9) Snow Plows
20819972009402037
20919982011422040
21120002012432043
21020102011362046
21220162016332049Truck 206 becomes a backup
21320192019332052Truck 207 becomes a backup
21420222022332055Truck 204 becomes a backup / 206 is retired
21520252025332058Truck 203 becomes a backup / 207 is retired
21620282028332061Truck 205 becomes a backup / 204 is retired
21720312031332064Truck 208 becomes a backup / 203 is retired
21820342034332067Truck 209 becomes a backup / 205 is retired
21920372037332070Truck 211 becomes a backup / 208 is retired
22020402040332073Truck 210 becomes a backup / 209 is retired
22120432043332076Truck 212 becomes a backup / 211 is retired
(continued to next page)
100
Fund: 501Equipment Rental & Replacement FundSpokane Valley
2019 Budget
(continued from previous page)
Budget Summary
20152016201720182019
ActualActualActualBudgetBudget
Revenues
$19,300$24,000$32,500$30,000$30,000
Vehicle rentals - #001
12,07731,00023,25021,25021,250
Vehicle rentals - #101
040,00077,92977,92977,929
Vehicle rentals - #101
(plow replace.)
4,16711,00012,75012,75012,750
Vehicle rentals - #402
0036,60036,60036,600
Transfers in - #001
(CenterPlace kitchen reserve)
1,4494,3949,6514,0009,500
Investment Interest
36,993110,394192,680182,529188,029
Total Revenues
Expenditures
0046,03920,00020,000
Vehicle maintenance equipment
0134,761110,30900
Snow plow replacement
23,79087,679000
Vehicle Replacement
0077,00000
Transfer out - #001
(networking equipment)
23,790222,440233,34820,00020,000
Total Expenditures
13,203(112,046)(40,668)162,529168,029
Revenues over (under) expenditures
1,235,7941,248,9971,136,9511,096,2831,258,812
Beginning working capital
$1,248,997$1,136,951$1,096,283$1,258,812$1,426,841
Ending working capital
Fund: 502Risk Management FundSpokane Valley
2019 Budget
The City of Spokane Valley is exposed to risks of loss related to a number of sources including tort; theft of, damage to, and
destruction of assets; errors and omissions; injuries to employees; natural disasters; and unemployment claims filed by
former employees through the State of Washington. The Risk Management Fund was established to account for all such
related revenues and expenses. Revenues for this fund are comprised almost entirely from an annual transfer of money
from the General Fund and the single largest expense is typically the insurance premium the City pays to our insurance
provider, the Washington Cities Insurance Authority (WCIA).
Budget Summary
20152016201720182019
ActualActualActualBudgetBudget
Revenues
$325,000$325,000$350,000$370,000$390,000
Transfers in - #001
84221,10700
Investment Interest
Total Revenues325,008325,422351,107370,000390,000
Expenditures
284,112277,298311,467370,000390,000
Auto & Property insurance
14,7228,82029,06600
Unemployment Claims
00000
Miscellaneous
298,834286,118340,533370,000390,000
Total Expenditures
26,17439,30410,57400
Revenues over (under) expenditures
168,209194,383233,687244,261244,261
Beginning working capital
$194,383$233,687$244,261$244,261$244,261
Ending working capital
101
2018 Work Force Comparison
The 30 Washington Communities with a Population of
30,000 to 100,000
CITYPOPULATIONFULL-TIMEPART-TIME
Auburn78,9604361
Bothell 44,3703226
Bremerton40,63030713
Burien50,680735
Des Moines30,8601257
Edmonds41,2602155
Federal Way96,3503158
Issaquah36,03023711
Kennewick80,2803607
Kirkland86,08071816
Lacey48,7002621
Lake Stevens31,740903
Lakewood59,2802025
Longview37,5103095
Lynnwood*36,9503428
Marysville65,9002698
Mount Vernon34,36021050
Olympia52,16059116
Pasco71,6803560
Pullman33,28020334
Puyallup40,5002609
Redmond62,11062418
Richland54,15047523
Sammamish*62,2401067
Shoreline55,06016511
Spokane Valley95,810892
University Place32,610507
Walla Walla33,84027212
Wenatchee34,0701605
Yakima93,90075720
AVERAGE29711
Source: Association of Washington Cities Survey: 2018 Participant Data - Cities and Towns
*2018 data not reported. Numbers from 2017.
104
Appendix A
EMPLOYEE POSITION CLASSIFICATION
MONTHLY SALARY SCHEDULE
Effective January 1, 2019
Position TitleGrade2019 Range
City ManagerUnclassified
Deputy City Manager21-22 9,066.16 - 15,576.80
City Attorney21 9,066.16 - 14,019.24
Finance Director21 9,066.16 - 14,019.24
Parks and Recreation Director20 8,159.44 - 12,618.24
City Engineer19 7,343.36 - 11,356.54
Deputy City Attorney19 7,343.36 - 11,356.54
Human Resources Manager19 7,343.36 - 11,356.54
Planning Manager18 6,609.87 - 10,220.38
Building Official18 6,609.87 - 10,220.38
Engineering Manager18 6,609.87 - 10,220.38
Economic Development Manager18 6,609.87 - 10,220.38
Senior Engineer 17 5,948.55 - 9,197.96
Accounting Manager17 5,948.55 - 9,197.96
Assistant Building Official17 5,948.55 - 9,197.96
Public Works Superintendent17 5,948.55 - 9,197.96
Attorney16 5,353.16 - 8,277.64
City Clerk16 5,353.16 - 8,277.64
Engineer 16 5,353.16 - 8,277.64
Senior Administrative Analyst16 5,353.16 - 8,277.64
Senior Planner16 5,353.16 - 8,277.64
Development Services Coordinator16 5,353.16 - 8,277.64
GIS/Database Administrator16 5,353.16 - 8,277.64
Accountant/Budget Analyst16 5,353.16 - 8,277.64
Associate Planner15 4,818.50 - 7,450.38
Assistant Engineer15 4,818.50 - 7,450.38
IT Specialist15 4,818.50 - 7,450.38
Engineering Technician II15 4,818.50 - 7,450.38
Economic Development Project Specialist15 4,818.50 - 7,450.38
Senior Plans Examiner15 4,818.50 - 7,450.38
Public Information Officer 15 4,818.50 - 7,450.38
Human Resource Analyst 14 4,336.92 - 6,705.86
Administrative Analyst14 4,336.92 - 6,705.86
CenterPlace Coordinator14 4,336.92 - 6,705.86
Planner14 4,336.92 - 6,705.86
Building Inspector II14 4,336.92 - 6,705.86
Plans Examiner14 4,336.92 - 6,705.86
Engineering Technician I14 4,336.92 - 6,705.86
Senior Permit Specialist14 4,336.92 - 6,705.86
Code Enforcement Officer14 4,336.92 - 6,705.86
Deputy City Clerk14 4,336.92 - 6,705.86
Maintenance/Construction Inspector 13-14 3,902.91 - 6,705.86
Recreation Coordinator13-14 3,902.91 - 6,705.86
Customer Relations/Facilities Coordinator13 3,902.91 - 6,035.04
Building Inspector I13 3,902.91 - 6,035.04
Executive Assistant13 3,902.91 - 6,035.04
Planning Technician13 3,902.91 - 6,035.04
Senior Center Specialist12-13 3,513.90 - 6,035.04
Human Resources Technician12-13 3,513.90 - 6,035.04
Permit Facilitator12 3,513.90 - 5,431.40
Help Desk Technician12 3,513.90 - 5,431.40
Accounting Technician12 3,513.90 - 5,431.40
Administrative Assistant12 3,513.90 - 5,431.40
Permit Specialist 11-12 3,161.54 - 5,431.40
Maintenance Worker11-12 3,161.54 - 5,431.40
Office Assistant II10-11 2,845.20 - 4,888.50
Custodian10 2,845.20 - 4,398.62
Office Assistant I9-10 2,561.00 - 4,398.62
Note: Slight rounding differences may exist between the figures reflected on this page and
the actual payroll rates computed by the Eden Payroll System.
105
CITY OF SPOKANE VALLEY, WA
Glossary of Budget Terms
Accrual Basis Capital Improvement
–A basis of accounting in – 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. referred to as infrastructure.
AppropriationCapital Outlay
– A legal authorization –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 for a useful economic lifetime of more than
a specific purpose.one year.
Assessed Valuation Capital Project
–The valuation set –Major construction,
upon real estate and certain personal acquisition, or renovation activities
property by the County Assessor as a which add value to government’s
basis for levying property taxes. physical assets or significantly increase
their useful life, also called capital
Authorized Positions
–Employee improvements.
positions, which are authorized in the
Capital Projects Fund
adopted budget, to be filled during the –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
Contingency
date). The most common types of bonds – 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 forrendered to a government by private
a specified period of time (fiscal year or firms, individuals, or other governmental
biennium) indicating all planned agencies.
revenues and expenses for the budget
Debt Service
period. –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
Department
Council and the public with a general –The basic unit of service
summary of the most important aspects of responsibility, encompassing a broad
the budget, changes from the current and mandate of related service
previous years, and the views and responsibilities.
recommendations of the Mayor.
106
Division
– Can be a subunit of a
GASB
department which encompasses a – The Governmental Accounting
substantial portion of the duties assigned Standards Board, established in 1985, is
to a department (e.g. Building Division in the current standard-setting board for
the Planning and Community governmental GAAP.
Development Department).
General 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.O.) Bonds
–
Expense
– Charges incurred (whether This type of bond is backed 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 be 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
Infrastructure
designated as the operating year for – The physical assets of a
accounting and budgeting purposes in an government (e.g. streets, water, sewer,
organization. public buildings, and parks).
Full-time Equivalent Position (FTEInterfund Transfers
)– –The movement of
A full-time or part-time position monies between funds of the same
converted to the decimal equivalent of a governmental entity.
full-time position based on 2,080 hours
Levy
per year. For example, a part-time person – To impose taxes for the 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 revenuesand of more than one year after the date of
expenses that are segregated for the issuance.
purpose of carrying out a specific purpose
Mission Statement
or activity.–A broad statement
of the intended accomplishment or basic
GAAP
– Generally Accepted Accounting purpose of a program.
Principles. Uniform minimum standards
Modified Accrual Accounting
for financial accounting and recording, –A basis
encompassing the conventions, rules, and of accounting in which expenditures are
procedures that define accepted accrued but revenues are accounted for
accounting principles. when they become measurable and
107
Taxes
available. Since this type of accounting – 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 governmental services.assessments. Neither does the term
include charges for services rendered
Ordinance
–A formal legislative only to those who pay, for example,
enactment by the City Council. If it is not sewer service charges.
in conflict with any higher form of law,
Unreserved Fund Balance
such as a statute or constitutional –The portion
provision, it has the full force and effect of a fund’s balance that is not restricted
of law within the boundaries of the for a specific purpose and is available for
municipality to which it applies.general appropriation.
ProgramUser Charges
– The smallest organization –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
Vision Statement
significantly diverse responsibilities or –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
“Why?”
Reserve
– An account used to either set
aside budgeted revenues that are not
required for expenditure in the current
budget year or to earmark revenues for a
specific future purpose.
Resolution
– A special or temporary
order of a legislative body—an order of a
legislative body requiring less legal
formality than an ordinance or statute.
Resources
– Total amounts available for
appropriation including estimated
revenues, fund transfers, and beginning
balances.
Revenue
– Sources of income financing
the operations of government.
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