Ordinance 20-023 2021 BudgetCITY OF SPOKANE VALLEY
SPOKANE COUNTY, WASHINGTON
ORDINANCE NO. 20-023
AN ORDINANCE OF THE CITY OF SPOKANE VALLEY, SPOKANE COUNTY,
WASHINGTON, ADOPTING A BUDGET FOR THE PERIOD JANUARY 1, 2021
THROUGH DECEMBER 31, 2021; APPROPRIATING FUNDS; ESTABLISHING
SALARY SCHEDULES FOR ESTABLISHED POSITIONS; AND OTHER MATTERS
RELATING THERETO.
WHEREAS, State law requires the City Manager to prepare a preliminary budget for the City of
Spokane Valley at least 60 days before the beginning of the City fiscal year beginning January 1, 2021
and ending December 31, 2021; and
WHEREAS, the City Manager, in consultation with the Finance Director and department heads, has
prepared and placed on file with the City Clerk a preliminary budget, together with an estimate of the
amount of money necessary to meet the expenses of the City including payment of outstanding
obligations; and
WHEREAS, notice was posted and published for public hearings held on September 22, October 27,
and November 24, 2020. The City Council met and invited public comment in the City Council
Chambers during each public hearing; and
WHEREAS, proper notice was given and the preliminary budget was filed with the City Clerk
October 13, 2020; and
WHEREAS, the City Council desires to adopt the 2021 budget, including all allowances, and an
appropriation for each fund; and
WHEREAS, the City of Spokane Valley property tax levy in 2020 for collection in 2021, will be
$12,724,200, which represents a 0% increase in the 2021 levy. This levy is exclusive of additional
revenue resulting from new construction, improvements to property, any increase in the value of State
assessed property, any annexations that have occurred, and refunds made.
NOW, THEREFORE, the City Council of the City of Spokane Valley do ordain as follows:
Section 1. Adoption of 2021 Budget. The budget for the City of Spokane Valley for the year 2021
is adopted at the fund level. The final budget for 2021 is attached hereto, and by this reference is
incorporated herein pursuant to RCW 35A.33.075. For summary purposes, the total estimated
appropriations for each separate fund, plus the aggregate total for all such funds, is set forth as follows:
Ordinance 20-023 Adopting 2021 Budget Page 1 of 3
Estimated
Estimated
Beginning
Ending
Fund
Fund
Total
Fund
Annual Appropriation Funds
No.
Balance
Revenues
Sources
Appropriations
Balance
General Fund 001
Street Fund 101
Paths & Trails Fund 103
Hotel/Motel Tax - Tourism Facilities Fund 104
Hotel/Motel Tax Fund 105
Solid Waste 106
PEG Fund 107
Affordable & Supportive Housing Sales Te 108
CenterPlace Operating Reserve Fund 120
Service Level Stabilization Fund 121
Winter Weather Reserve Fund 122
LTGO Bond Debt Service Fund 204
REET 1 Capital Projects Fund 301
REET 2 Capital Projects Fund 302
Street Capital Projects 303
Park Capital Projects Fund 309
Civic Facilities Capital Projects Fund 310
Pavement Preservation Fund 311
Capital Reserve Fund 312
Railroad Grade Separation Projects Fund 314
34,862,811
556,265
23,115
2,927,945
521,240
526,650
122,255
144,750
300,000
5,500,000
528,736
0
1,238,567
4,055,658
67,402
95,362
856,285
4,209,098
7,753,610
765,548
45,451,419
5,567,200
8,900
690,840
352,000
1,737,000
79,000
193,000
0
0
1,900
1,043,850
1,025,000
1,025,000
8,876,315
1,205,680
3,100
4,146,400
100,000
13,361,980
80,314,230
6,123,465
32,015
3,618,785
873,240
2,263,650
201,255
337,750
300,000
5,500,000
530,636
1,043,850
2,263,567
5,080,658
8,943,717
1,301,042
859,385
8,355,498
7,853,610
14,127,528
47,277,766
5,567,200
0
0
708,240
1,737,000
73,000
0
0
0
500,000
1,043,850
1,224,673
3,698,125
8,876,315
1,120,305
0
4,726,350
2,050,524
13,796,320
33, 036,464
556,265
32,015
3,618,785
165,000
526,650
128,255
337,750
300,000
5,500,000
30,636
0
1,038,894
1,382, 533
67,402
180,737
859,385
3,629,148
5,803,086
331,208
65,055,297 84,868,584 149,923,881 92,399,668 57,524,213
Estimated
Estimated
Beginning
Ending
Fund
Working
Total
Working
Working Capital Funds
No,
Capital
Revenues
Sources
Appropriations
Capital
Stormwater Management Fund 402 1,616,616 2,040,000 3,656,616 2,626,007 1,030,609
Aquifer Protection Area Fund 403 1,911,428 2,597,045 4,508,473 2,378,109 2,130,364
Equipment Rental & Replacement Fund 501 1,366,693 155,400 1,522,093 140,000 1,382,093
Risk Management Fund 502 276,004 425,000 701,004 425,000 276,004
Total of all Funds
5,170,741
70,226,038
5,217,445
90,086,029
10,388,186
160, 312, 067
5,569,116
97,968,784
4,819,070
62,343,283
The total balance of all funds appropriated for 2021 is $97,968,784.
Section 2. Transmittal of Budget. A complete copy of the budget as adopted, together with a
copy of this Ordinance, shall be transmitted by the City Clerk to the Division of Municipal Corporations
in the Office of the State Auditor and to the Association of Washington Cities.
Section 3. Severability. If any section, sentence, clause or phrase of this Ordinance shall be held
to be invalid or unconstitutional by a court of competent jurisdiction, such invalidity or
unconstitutionality shall not affect the validity or constitutionality of any other section, sentence, clause or
phrase of this Ordinance.
Section 4. Effective Date. This Ordinance shall be in full force and effect five days after the date
of publication of this Ordinance or a summary thereof in the official newspaper of the City.
Ordinance 20-023 Adopting 2021 Budget Page 2 of 3
PASSED by the City Council this 8th day of December, 2020.
Ben Wick, Mayor
ATTEST: ,
1(141224,iy84/
Christine Bainbridge, City Clerk
Approved As To Form:
Date of Publication: 112-1S-12fi12.9
Effective Date: S'lo
Ordinance 20-023 Adopting 2021 Budget Page 3 of 3
City of Spokane Valley
2021 Annual Budget
Spokane
10210 E. Sprague Avenue
Spokane Valley, WA 99206
www.SpokaneValley.org
Table of Contents
City of Spokane Valley, WA
Spokane County
January 1, 2021 through December 31, 2021
Summary of Councilmembers III
City Manager's Budget Message 1-13
Finance Director's Message - About the 2020 Budget and Budget Development Process ...15-29
Budget Summary 30-42
Revenues by Fund and Type 43-50
Expenditures by Fund and Department 51-54
General Fund Department Changes from 2019 to 2020 55-57
#001- General Fund- Expenditures by Department by Type
City Council 58-59
City Manager 60
City Attorney 61
Public Safety 62-64
Deputy City Manager 65
Finance 66-67
Human Resources 68
Public Works (history) 69
City Hall Operations and Maintenance 70
Community & Public Works 71-75
Community & Economic Development (history) 76-77
Parks & Recreation 78-82
General Government 83-84
Special Revenue Funds
#101 - Street Fund 85-86
#103 - Paths & Trails Fund 87
#104 - Hotel / Motel Tax —Tourism Facilities Fund 88
#105 - Hotel / Motel Tax Fund 88
#106 - Solid Waste Fund 89
#107 - PEG Fund 90
#108 — Affordable & Supportive Housing Sales Tax 90
#120 - CenterPlace Operating Reserve Fund 91
#121 - Service Level Stabilization Reserve Fund 92
#122 - Winter Weather Reserve Fund 92
City of Spokane Valley 2021 Budget
Debt Service Funds
#204 - Limited Tax General Obligation (LTGO) Fund 93
Capital Projects Funds
#301 - REET 1 Capital Projects Fund 94
#302 - REET 2 Capital Projects Fund 95
#303 - Street Capital Projects Fund 96-97
#309 - Parks Capital Projects Fund 98
#310 - Civic Facilities Capital Projects Fund 99
#311 - Pavement Preservation Fund 100
#312 - Capital Reserve Fund 101
#313 - City Hall Construction Fund 102
#314 — Railroad Grade Separation Projects Fund 103
Enterprise Funds
#402 - Stormwater Management Fund 104-105
#403 - Aquifer Protection Area Fund 106
Internal Service Funds
#501 - Equipment Rental & Replacement Fund 107-108
#502 - Risk Management Fund 108
Capital Expenditures for 2020 109
FTE Count by Year — 2010 through 2020 110
Work Force Comparison 111
Appendix A, Employee Position Classification and Salary Schedule 112
Glossary of Budget Terms 113-115
Ordinance 20-023 Adopting the 2021 Budget 116
II
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From left Tim Hattenburg, Brandi Peetz, Arne Woodard,
Rod Higgins, Pam Haley, Ben Wick, Linda Thompson
City Council Members
Ben Wick, Mayor
Position #4
Brandi Peetz, Deputy Mayor
Position #2
Rod Higgins
Position #1
Pam Haley
Position #5
Linda Thompson
Position #7
Arne Woodard
Position #3
Tim Hattenburg
Position #6
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
Christine Bainbridge, City Clerk
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Siiokane
Walley
City Manager's Budget Message
2021 Annual Budget
Dear Citizens, Mayor and City Council of Spokane Valley:
It is with cautious optimism that I present the 2021 Budget for the City of Spokane Valley.
Noteworthy is that the 2021 Budget development process occurred in the midst of a recession
brought on by the COVID-19 global pandemic. As a consequence, we slowed down the budget
development and adoption process in order to get a better sense of the resultant impact on
revenue projections for both the 2020 and 2021 Budgets. As I write this message it is still unclear
what the depth and breadth of revenue reductions will be across the variety of City funds for which
we adopt budgets but we recognize that the most material impacts will be felt in the following
revenue areas:
• Sales taxes (recorded in General Fund #001)
• Building and permitting fees (recorded in General Fund #001)
• Motor vehicle fuel taxes (recorded in Street O&M Fund #101)
• Lodging taxes (recorded in Hotel/Motel Tax Fund #'s 104 and 105)
• Real estate excise taxes (recorded in REET Fund #'s 301 and 302 and support capital projects
in a number of City funds)
This Council adopted 2021 Budget includes what we consider to be fiscally responsible revenue
adjustments based upon what we currently know. Because the City has a long history of making
prudent financial decisions dating back to our 2003 incorporation, because it has engaged in
consistently responsible budgeting and restrained spending, because we have restrained the
growth of City programs and related spending, and because we have adhered to the key Fiscal
Policies noted in following pages, we have accumulated fund reserves that we believe will allow
the City to deliver status quo levels of service throughout all of 2021.
Budget Development Goals
We recognize that to ensure continued financial stability, it is imperative that we achieve two key
goals within our General Fund:
1. Recurring annual revenues must be greater than or equal to recurring annual expenditures,
and
2. The ending General Fund fund balance must be sufficient enough to meet cash flow needs
which is no less than 50% of recurring expenditures and represents roughly six months of
General Fund operations.
Even in light of the global pandemic and resultant recession, I am pleased to report that each of
these goals have again been achieved in the 2021 General Fund Budget.
Beyond recurring operating activity, and due to our exceptionally strong financial position, we
have been afforded the opportunity to use the portion of the General Fund fund balance that
exceeds 50% of recurring expenditures for capital construction projects that are important to the
City Council and Community. Following this policy of transferring the fund balance in excess of
50%, since 2013, City Councils have made the decision to transfer $27.8 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, Appleway Avenue Landscaping,
construction of a new City Hall, the future Barker/BNSF Grade Separation Project, and setting
aside money for the Pines/BNSF Grade Separation Project, Barker Corridor Project and
development of Balfour Park.
Fiscal Policies
Fiscal Health is at the Core of Providing a Good Public Service
The Fiscal Policies adopted by the City Council are important for the long-range fiscal strength of
Spokane Valley. These policies set a framework that the City will follow to responsibly manage
resources and if necessary, under what circumstances we will utilize reserves to sustain
operations during economic downturns.
Financial Management
The City will strive to:
1. Maintain basic service levels with minimal resources to achieve success.
2. Minimize personnel costs and overhead by continuing to contract for services when it makes
financial sense to do so.
3. Continue the six -year Business Plan process.
4. Leverage City funds with grant opportunities.
5. Minimize City debt with a pay as you go philosophy.
o The State of Washington sets the maximum level of allowable debt for cities based on
assessed value of property. The City of Spokane Valley carries an exceptionally low debt
burden and currently utilizes only 1.53% of its total debt capacity, and more importantly,
only 7.66% 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 objectives are:
1. Adopt a General Fund Budget with recurring revenues equal to, or greater than recurring
expenditures.
2. Maintain a minimum General Fund Ending Fund Balance of at least 50% of the recurring
expenditure budget. This is adequate to meet cash flow needs and is the equivalent of six
months of general fund operations.
3. If necessary, utilize a portion of the Service Level Stabilization Reserve Fund #121 ($5.5
million) to maintain ending fund balance minimum.
4. Commitment to the strategy that the Service Level Stabilization Reserve Fund #121 will not
be reduced below $3.3 million (60% of $5.5 million) without City Council approval. If Council
should deem this necessary, the City will then first replenish Fund #121 to at least $3.3 million
before any annual General Fund transfers are made to Capital Reserve Fund #312.
5. Maintain the 2021 property tax assessment the same as 2020 with the exception of new
construction. As in the previous 11-years, the City will forego the 1% annual increase to
2
property tax allowable by RCW 84.52.050. We anticipate this will result in a levy of
$12,399,200 plus estimated new construction of $325,000 for a total levy of $12,724,200. The
allowable potential increase will be banked for future use as provided by law. This represents
the twelfth consecutive 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 to these policies and the checks and balances they afford, the City
will ensure financial sustainability well into the future.
2021 Budget Highlights
City Priorities
The City's chief budget priorities are:
• Public Safety
• Pavement Preservation
• Transportation and Infrastructure (including railroad grade separations and park related
projects), and
• Economic Development
Ensuring that we've committed adequate resources to these activities accounts for much of the
effort that 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 expenditures we have included in this budget. Similar to the trend experienced in most
jurisdictions, we find that the cost of providing these services often increases at a faster rate than
the moderate growth we see in the underlying tax revenues that support these core services.
With that said however, City staff and Council collectively strive to meet the challenge of
continuing to provide historic levels of service and we will again meet this challenge in 2021 where
we anticipate recurring General Fund revenues will increase over those of 2020 by 2.20%, while
expenditures increase by 5.14%. The 5.14% increase is computed after a 2020 Budget
amendment that includes a $615,000 reduction in Parks and Recreation expenditures which is in
recognition of the fact that the COVID-19 event has resulted in the elimination of many programs.
If the $615,000 reduction in 2020 expenditures were not included, the 2021 Budget actually
increases by 3.65%.
3
Increases at the point of budget adoption over the past 8-years have been:
Recurring
Revenues Expenditures
2021 compared to 2020 2.20% 5.14%
2020 compared to 2019 6.12%3.00%
2019 compared to 2018 5.56%' 1.90%
2018 compared to 2017 3.73% 1.81%
2017 compared to 2016 4.38%: 0.87%
2016 compared to 2015 3.08% 2.79%
2015 compared to 2014 2.72% 3.90%
2014 compared to 2013 4.39%' 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 2021 Budget where public safety
costs including law enforcement, courts, prosecution, public defense and jail related services
represent the City's primary operating expenditure and total $28,101,615 which is a 4.57%
increase over the 2020 Budget. Noteworthy about the public safety budget are the following
observations:
• It represents 62.3% of the 2021 General Fund recurring expenditure budget ($28,101,615 /
$45,101,466).
• It is equivalent to 221% of anticipated 2021 property tax collections ($28,101,615 /
$12,724,200). In other words, if property taxes were to double they alone would not be
sufficient to cover Spokane Valley's public safety commitment.
Staffing Levels
The Staff count remains unchanged from 2020 to 2021 with 95.25 full-time equivalent employees
(FTEs) but does reflect the reallocation of Staff between departments, including:
• A vacant 1.0 FTE Senior Transportation Planner position allocated to the Economic
Development division has been repurposed to a 1.0 FTE Assistant Engineer position in the
Engineering Division.
• A vacant 1.0 FTE Engineer position allocated 50% to the Engineering Division and 50% to
Street Capital Projects Fund #303 has been repurposed to a 1.0 FTE Housing and Homeless
Services Coordinator position in the General Fund City Manager budget. This position will
begin coordinating the City's approach to proactively addressing housing and homeless
issues in our community.
4
The FTE count allocated among City funds is as follows:
General Fund #001
Street O&M Fund #101
Street Capital Projects Fund #303
Stormwater Fund #402
Difference
Between
2020 and
2021
2020
Budget as
Adopted
2021
' Staff
Reallocation
2021
New
Positions
2021
Budget
75.78
7.47
8.10
3.90
0.50!
0.00
(0.50)!
0.00
0.00
0.00
0.00
0.00
76.28
7.47
7.60
3.90
0.50
0.00
(0.50)
0.00
95.25
0.00 0.00
95.25 0.00
The personnel costs for the 76.28 FTEs charged to the General Fund represent just 21.9% of
recurring expenditures.
Taking into consideration that we contract for police services and are served by Fire and Water
districts as well as a Library District, for a major city we operate substantially below the normal
employee count and consequently at a significantly reduced payroll cost relative to many cities
across the country. Spokane Valley staff levels average about one employee for every 1,023
citizens (= population of 97,490 per the WA State OFM / 95.25 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 lowest per capita employee count of any Washington city with a population of 50,000
or greater. By all comparisons, the City of Spokane Valley continues to be a lean, productive City
government.
Pavement Preservation
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
costs substantially more than pavement preservation treatments such as crack sealing or grinding
and repaving and this is why the City has committed critical financial resources to the preservation
of our transportation infrastructure. We're proud of our fine road system and will endeavor to
continue to maintain it in the best manner possible with available financial resources.
Beginning in 2012, the City initiated a program of expending general fund, special revenue fund
and capital project fund revenues and reserves for the purpose of financing our street preservation
efforts. In 2021, our community will again see an aggressive program of caring for roadways
including the potential of surface treatment programs that would be new to Spokane Valley.
For 2021, we project total revenues in Pavement Preservation Fund #311 of $4,146,400 that
combined with $579,950 of fund reserves will be applied against $4,726,350 in projected
expenditures. Sources of revenue in 2021 are anticipated to include $1,500,000 from the Street
Wear fee that was adopted by Council in 2018, and $2,646,400 in transfers from other City funds
consisting of:
• $991,843 from the General Fund
• $827,278 from REET 1 Capital Projects Fund #301
• $827,279 from REET 2 Capital Projects Fund #302
5
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 2021 Budget includes $32,554,699 of capital expenditures that we anticipate will be in -part
offset with $21,079,702 in grant revenues which results in 64.75% of capital projects being
financed with State and Federal dollars. The projects we'll work on in 2021 partially include:
• $8.88 million in Street Capital Projects Fund #303
• $1.12 million in Park Capital Projects Fund #309
• $4.68 million in Pavement Preservation Fund #311
• $759,600 for the final installment to WSDOT for the acquisition of nearly 14 acres future park
property located north of Sullivan Park.
• $13.80 million in Railroad Grade Separation Projects Fund #314
• $2.88 million in Stormwater Fund #402 and Aquifer Protection Area Fund #403
• $212,800 for Information Technology equipment acquisitions in the General Fund
• $130,000 from Equipment Rental and Replacement Fund #502 for the replacement of existing
vehicles in the Engineering Division of the General Fund #001 and the Street Fund #101.
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 hover somewhere between
flat or slightly declining. Calendar year 2020 revenues were materially impacted by the
COVID-19 event and amended downward by $331,700 (16.2%) from the initial 2020
Budget projection of $2,046,700 reflecting a material change in driving habits as much of
the State population stayed home in order to physical distance from others. The 2021
Budget projection reflects a .7% increase over the 2020 Budget as initially adopted
($2,062,000 / $2,046,700) in anticipation of a return to normal (assuming a COVID-19
vaccine becomes available in early 2021 and widely distributed by yearend).
• The 6% telephone utility tax generated $3,050,000 million in the first year of collections in
2009. Since that time however we have experienced a decline averaging 5.90% per year
and at this point are projecting 2021 revenues of just $1,431,000 which is just 47% of the
2009 collections. We believe the decline is primarily due to the elimination of land lines
by individual households.
6
• Because of the ongoing decline in telephone utility tax revenues, 2021 will be the fifth
consecutive year of budgeted recurring expenditures exceeding recurring revenues.
o We have been able to continue to deliver historic levels of service in the previous 4-
years by doing the following:
• 2017 - a $328,000 operating deficit was resolved by drawing down fund reserves.
• 2018 - a $415,000 operating deficit was resolved by drawing down fund reserves.
• 2019 - a $907,000 operating deficit was resolved through a transfer from Capital
Reserve Fund #312. This is a noteworthy departure from the historic intended use
of these monies which has been for one-time capital projects.
■ 2020 - a $1,714,096 operating deficit was resolved through a combination of
transfers of $1,364,706 from Capital Reserve Fund #312 and $350,200 from the
General Fund.
2021 - a $1,859,600 operating deficit was resolved through a transfer directly from
the General Fund.
• Determining "how" to fully finance Street O&M Fund #101 operations beyond 2021 will
continue to be a Council conversation.
2. Balancing the cost of pavement preservation against other transportation and infrastructure
needs
• Pavement preservation has historically been financed from a combination of sources
including:
o General Fund dollars,
o Street O&M Fund dollars,
o Civic Facility Replacement Fund #123 (Fund #123) reserves that were dedicated
towards this purpose until their depletion in 2016.
o Real estate excise tax (REST) revenues,
o Grant revenues, and
o Beginning in 2018, the addition of a street wear fee that was negotiated by the City as
part of an updated solid waste collection contract that recognized the damage that
heavily laden garbage trucks do to our road system.
o Following is a table that reflects pavement preservation related revenues over the 10-
year period 2011 through 2021:
Fund
001 101 106 123 301/302 310
Street Civic Fac. Civic Fac.
General Street O&M Wear Fee Replace. REET 1&2 Capital Grants Total
Actual
2011 584,681 0 0 0 0 500,000 0 1,084,681
2012 2,045,203 0 0 0 0 0 0 2,045,203
2013 855,857 282,000 0 616,284 300,000 0 35,945 2,090,086
2014 888,823 282,000 0 616,284 368,944 0 2,042,665 4,198,716
2015 920,000 206,618 0 616,284 502,098 0 835,224 3,080,224
2016 943,800 67,342 0 559,808 730,572 0 1,654,698 3,956,220
2017 953,200 67,342 0 0 1,320,958 0 89,208 2,430,708
2018 962,700 67,342 1,000,000 0 1,370,658 0 1,422,404 4,823,104
2019 972,300 0 1,608,028 0 1,545,277 0 2,398,330 6,523,935
Budget
2020 982,023 0 1,513,532 0 1,545,277 0 10,588 4,051,420
2021 991,843 0 1,500,000 0 1,654,557 0 0 4,146,400
11,100,430 972,644 5,621,560 2,408,660 9,338,341 500,000 8,489,062 38,430,697
7
• The City used 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.
• In the years leading up to 2020 we existed in a fairly robust economy and beginning in
2017, following the depletion of Fund #123 reserves, we began applying a portion of our
strong Real Estate Excise Tax (REET) collections towards pavement preservation. During
this time frame we recognized that when the economy inevitably waned in the future, so
too would REET revenues, and a consequence of over reliance on that source of money
could 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. Now, existing in the COVID-19 induced recession we find that our predictions
may be coming to pass and recognize that the need to address alternative funding is more
important than ever.
• For a number of years Spokane Valley struggled to develop a pavement management
plan that clearly delineated the pavement condition index (PCI) that should be maintained
throughout our road system and define the amount of money we should dedicate annually
to achieve that plan.
• The results of one of our most recent studies was communicated to Council on April 2,
2019 and this answered the question of how pavement management resources should be
allocated between the local access, collector and arterial portion of our street network.
This study also estimated the annual cost to meet the needs of both Street O&M Fund
#101 and Pavement Preservation Fund #311 to be $10 million.
• Because the City annually commits approximately $6 million to pavement management
needs this leaves us with an estimated annual shortfall of $4 million.
• Even though the City's investment in our street network has consistently fallen short of
that figure however we find that the PCI is not in a free fall and is in fact holding fairly
steady at a rating of 76 (out of 100) which is considered to be in the "Good" category.
• We continue to evaluate our pavement management plan and are currently considering a
variety of pavement treatments beyond our historic use of crack sealing and grind and
overlays.
• Council and Staff will continue to work collectively to determine how to finance a realistic
pavement management plan.
3. Railroad Grade Separation Projects (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 the need for a grade separation at four locations in Spokane Valley.
• Barker and Trent Road Overpass (fully funded at $24.7 million),
• Pines and Trent Underpass (estimated cost of $29.0 million),
• Sullivan Road Overpass improvements, and
• Park Road Overpass
Because grade separation projects are exceptionally expensive endeavors and largely
beyond our ability to finance solely through existing sources of internal revenue, the City has
pursued grant funding from both the Federal and State Governments over the past several
years.
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Barker/Trent Grade Separation Project
We reached the point of being fully funded for this project in early 2018, the design is complete,
and we have acquired all necessary right-of-way with the exception of one parcel upon which
we've received notification of a Cert 3 acceptance. We anticipate that construction funds will
be obligated by late 2020 with construction beginning in 2021. Revenue sources are
comprised of the following:
Barker Grade Separation Project Financing Sources
City of Spokane Valley
General Fund reserves
Real Estate Excise Tax (REET)
Total from Spokane Valley
$; 1,421, 000
2,209,000
$ 3,630,000
Federal Earmark 721,000
2017 WA Legislature appropriation 1,500,000
National Highway Freight Program 6,000,000
TIGER 9 9,020,000
FMSIB (20% of total)
(assume $19.0 million) 3,800,000
$ 24,671,000
Pines / Trent Grade Separation Project
Progress to date includes:
• We anticipate the project cost will be $29.0 million and thus far we have secured $9.7
million including $4.7 million set aside by the City. Additionally, there exists an inactive
Freight Mobility Strategic Investment Board (FMSIB) grant in the amount of $3.36 million.
It is currently unclear whether these funds will be made available to Spokane Valley in the
future. Following is a detailed list of sources secured:
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Pines Grade Separation Project
(Estimated cost of $29 million)
Financing Secured
City of Spokane Valley
2016 General Fund Property acquisition
2017 General Fund dedication
2017 General Fund allocation of
fund balance > 50%
2018 General Fund allocation of
fund balance > 50%
2019 General Fund allocation of
fund balance > 50%
Total from Spokane Valley
2018 - SRTC for ROW (FHWA)
2019 - CRISI 2 for Design
2020 - SRTC (FHWA)
$ 500,000
1,200,000
721,000
764,000
1,500,000
4,685,000
1,890,000
1,246, 500
1,905,000
$ 9,726,500
Inactive FMSIB Grant from 2000 that
was awarded to WSDOT $ 3,360,000
• 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 an engineering firm valued at
$124,000 with a scope of services that called for evaluating two potential sites, each of
which included a roundabout and signalized intersection alternative.
• Staff presented subsequent reports to Council that provided design progress updates on
October 17, 2017, December 13, 2018 and June 4, 2019.
• A total of five public outreach meetings were held between October 2017 and May 2019
to seek input on the design alternatives.
• Input was sought from a variety of stakeholders including BNSF, the Spokane Valley
Police Department, Spokane Valley Fire Department, East Valley School District, the
Fourth District Legislative Delegation and freight industry representatives.
• On June 18, 2019 Council approved a design alternative that moves the intersection to
the east of the current location with a roundabout as intersection control.
• In early June 2019 the City was awarded a Consolidated Rail Infrastructure and Safety
Improvements (CRISI) grant through the Federal Rail Administration (FRA) in the amount
of $1,246,500. The related contract for the CRISI grant was completed in March 2020
and the proceeds are being applied towards the engineering design phase.
• In May 2020 Council approved the contract to complete the engineering design phase of
the project which we anticipate will be completed in the latter part of 2021.
• In early 2020 the City was awarded an additional $1,905,000 towards right-of-way
acquisition through the Spokane Regional Transportation Council (SRTC).
• In July 2020 the City began acquiring right-of-way through the acquisition of three parcels.
• 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. We
anticipate right-of-way activities will continue into 2022.
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• With the engineering design phase completed by the end of 2021 and right-of-way
acquisition phase completed in 2022 we anticipate the project will be "shovel ready" by
December 2022.
• For the construction phase of the project the City has applied for a variety of both state
and federal grants including the TIGER, FASTLANE , INFRA, CRISI and BUILD programs.
• 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 economic development efforts include:
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 again included money in the 2021 Budget to continue this
effort.
Planned Action Ordinance (PAO) — 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,
resulted in a streamlined environmental permitting process in the northeast industrial area of our
community. This study completed the environmental permitting requirements for the northeast
industrial area which lead to the development of a Planned Action Ordinance (PAO) adopted by
Council March 12, 2019. The PAO saves 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 and as a result of the PAO properties can now be marketed as truly
"shovel ready".
Northeast Industrial Area — In addition to the adoption of the Planned Action Ordinance the City
has engaged in a number of capital projects in our Northeast Industrial Area that resulted in the
expansion and improvement of our infrastructure and have the dual benefit of improving our road
system and making the area more attractive for future economic development. These include:
• In 2019 we rebuilt Barker Road from Euclid Avenue to the southern limits of the Barker
Grade Separation project including the extension of sewer service by Spokane County.
• In partnership with Centennial Properties, in 2020 we completed a project that began in
2019 that resulted in the construction of a new one -mile section of Garland Avenue that
stretches from Flora to Barker. This new stretch of road made 150 additional acres of
industrial property accessible to development.
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• The City began a construction project in 2020 that will be completed in 2021 what will
rebuild Barker Road from Euclid Avenue running south to the Spokane River.
The Budget for 2021
Strong but Guarded
Recognizing that fiscal health is at the core of providing good public services, one of the most
important tests of fiscal management is the ability of a municipal enterprise to maintain basic
services during an economic downturn. The creation and ongoing maintenance of financial
reserves since incorporation has served the intended purpose of providing Spokane Valley the
means to sustain critical public services during turbulent economic conditions including those
experienced during the Great Recession that began in 2008 and the COVID-19 induced global
recession we are currently experiencing. The 2021 Budget again reflects a prudent and guarded
continuation of service delivery capabilities.
In the budget message I wrote last year I included the following statement:
"We are cognizant of the fact that we currently exist 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."
As I write this message we exist in a global recession brought on by the COVID-19 pandemic.
While we are uncertain of the depth and breadth of the impact this event will have on City
revenues and the programs they support, we will in the future, as we have in the past, "continue
to 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."
Balanced Budget
Means exactly what it says — recurring General Fund operating expenses and the programs they
support have been balanced with known or reasonably predictable recurring 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 which provide for the City's cash flow needs without
costly borrowing. In pursuit of fiscal responsibility, special attention is given to limiting the growth
in new programs and financial commitments. This approach allows available resources to be put
toward sustaining services consistent with the City Council's priorities for 2021 and beyond.
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Acknowledgments
I would like to acknowledge the Community, City Council and Staff for a long history of financially
responsible spending and sensible fiscal planning. By saving and conserving the taxpayers'
money and by adopting and adhering to prudent Tong -term fiscal policies, the City will in 2021
provide levels of service on par with those we've provided in past years even while in the grip of
a global recession induced by the COVID-19 pandemic.
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
2021 Budget recommendations to achieve the Council's ongoing goal of sustainability.
I hope the Citizens of Spokane Valley are proud of the programs and strong financial condition of
their City. We invite your examination and questions regarding the 2021 Budget.
Respecffully,
Mark Calhoun
City Manager
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Spokane
Valley
TO:
FROM:
SUBJECT:
FINANCE DEPARTMENT
Chelsie Taylor, Finance Director
10210 E Sprague Avenue 1 Spokane Valley WA 99206
Phone: (509) 720-5000 ♦ Fax: (509) 720-5075 1 www.spokanevalley.org
City Manager and Members of the City Council
Chelsie Taylor, Finance Director
About the 2021 Budget and Budget Development Process
The budget includes the financial planning and legal authority to obligate public funds.
Additionally, the budget provides significant policy direction by the City Council to the staff and
community. As a result, the City Council, staff and public are involved in establishing the budget
for the City of Spokane Valley.
The budget serves four functions:
1. It is a Policy Document
The budget functions as a policy document in that the decisions made within the budget will reflect
the general principles or plans that guide the actions taken for the future. As a policy document,
the budget makes specific attempts to link desired goals and policy direction to the actual day-to-
day activities of the City staff.
2. It is an Operational Guide
The budget of the City reflects its operation. Activities of each City function and organization have
been planned, debated, formalized, and described in the following sections. This process will
help to maintain an understanding of the various operations of the City and how they relate to
each other and to the attainment of the policy issues and goals of the City Council.
3. It is a Link with the General Public
The budget provides a unique opportunity to allow and encourage public review of City operations.
The budget describes the activities of the City, the reason or cause for those activities, future
implications, and the direct relationship to the citizenry.
4. It is a Legally Required Financial Planning Tool
The budget is a financial planning tool, which has been its most traditional use. In this light,
preparing and adopting a budget is a State law requirement of all cities as stated in Title 35A of
the Revised Code of Washington (RCW). The budget must be adopted as a balanced budget
and must be in place prior to the beginning of the City's fiscal year. The budget is the legal
authority to expend public 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.
2021 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 and
again with the COVID-19 pandemic, 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 2021 Budget development process began at the February 11, 2020 Council workshop where
among other topics, Council and staff discussed the budget in general terms. Due to the COVID-
19 pandemic, the City's budget development process was delayed in order to account for some
of the uncertainty surrounding revenue projections. In mid -April 2020 the Finance Department
notified City Departments that their 2021 revenue and expenditure estimates were due by mid -
May. Through the summer, 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 August
4, 2020. Following the workshop, the Finance Department continued work on the budget
including refinements of revenue and expenditure estimates and through September, the Finance
Department and City Manager reviewed updated budget projections.
By the time the 2021 Budget is scheduled to be adopted on December 8, 2020, the Council will
have had an opportunity to discuss it on eight separate occasions, including three public hearings
to gather input from citizens:
August 4
September 8
September 22
October 13
October 27
November 24
November 24
December 8
Council budget workshop
Admin report: Estimated 2021 revenues and expenditures
Public hearing #1 on 2021 revenues and expenditures
City Manager's presentation of preliminary 2021 Budget
Public hearing #2 on 2021 Budget
First reading on ordinance adopting the 2021 Budget
Public hearing #3 on the 2021 Budget
Second reading on ordinance adopting the 2021 Budget
Once adopted, the final operating budget is published, distributed, and made available to the
public.
After the budget is adopted, the City enters a budget implementation and monitoring stage.
Throughout the year, expenditures are monitored by the Finance Department and department
directors to ensure that actual expenditures are in compliance with the approved budget. The
Finance Department provides the City Manager and City Council with monthly reports to keep
them abreast of the City's financial condition and individual department compliance with approved
appropriation levels. Any budget amendments made during the year are adopted by City Council
ordinance following a public hearing.
The City Manager is authorized to transfer budgeted amounts within a fund; however, any
revisions that alter the total expenditures of a fund, or that affect the number of authorized
employee positions, salary ranges or 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.
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BUDGET PRINCIPLES
• Department directors have primary responsibility for formulating budget proposals in line with
City Council and City Manager priority direction, and for implementing them once they are
approved.
• The Finance Department is responsible for coordinating the overall preparation and
administration of the City's budget. This function is fulfilled in compliance with applicable State
of Washington statutes governing local government budgeting practices.
• The Finance Department assists department staff in identifying budget problems, formulating
solutions and alternatives, and implementing any necessary corrective actions.
• Interfund charges will be based on recovery of costs associated with providing those services.
• Budget amendments requiring City Council approval will occur through the ordinance process
at the fund level prior to fiscal year end.
• The City's budget presentation will be directed at displaying the City's services plan in a
Council/constituent friendly format.
• No long term debt will be incurred without identification of a revenue source to repay the debt.
Long term debt will be incurred for capital purposes only.
• The City will strive to maintain equipment replacement funds in an amount necessary to
replace the equipment at the end of its useful life. Life cycle assumptions and required
contributions will be reviewed annually as part of the budget process. New operations in
difficult economic times may make it difficult to fund this principle in some years.
• The City will pursue an ending general fund balance at a level of no less than 50% of recurring
expenditures. This figure is based upon an evaluation of both cash flow and operating needs.
BASIS OF ACCOUNTING AND BUDGETING
Accounting
Accounting records for the City are maintained in accordance with methods prescribed by the
State Auditor under the authority of the Revised Code of Washington (RCW), Chapter 43.09.20,
and in compliance with generally accepted accounting principles as set forth by the Governmental
Accounting Standards Board.
Basis of Presentation - Fund Accounting
The accounts of the City of Spokane Valley are organized on the basis of funds, each of which is
considered a separate accounting entity. Each fund is accounted for with a separate set of
double -entry accounts that comprise its assets, liabilities, fund equity, revenues and expenditures
or expenses, as appropriate. The City's resources are allocated to and accounted for in individual
funds depending on their intended purpose. The following are the fund types used by the City of
Spokane Valley:
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Governmental Fund Types
Governmental funds are used to account for activities typically associated with state and local
government operations. All governmental fund types are accounted for on a spending or "financial
flows" measurement focus, which means that typically only current assets and current liabilities
are included on related balance sheets. The operating statements of governmental funds
measure changes in financial position, rather than net income. They present increases (revenues
and other financing sources) and decreases (expenditures and other financing uses) in net current
assets. There are four governmental fund types used by the City of Spokane Valley:
1. General Fund
This fund is the primary fund of the City of Spokane Valley. It accounts for all financial
resources except those required or elected to be accounted for in another fund.
2. Special Revenue Funds
These funds account for revenues that are legally restricted or designated to finance particular
activities of the City of Spokane Valley. Special Revenue funds include:
• #101 — Street Fund
• #103 — Paths & Trails Fund
• #104 — Hotel / Motel Tax — Tourism Facilities Fund
• #105 — Hotel / Motel Tax Fund
• #106 — Solid Waste Fund
• #107 — PEG Fund
• #108 — Affordable & Supportive Housing Sales Tax 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
• #314 — Railroad Grade Separation Projects Fund
Proprietary Fund Types
A second type of fund classification is the Proprietary Funds that are used to account for
activities similar to those found in the private sector where the intent of the governing body is
to finance the full cost of providing services based on the commercial model which uses a
flow of economic resources approach. Under this approach, the operating statements for the
proprietary funds focus on a measurement of net income (revenues and expenses) and both
current and 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
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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
2. Internal Service Funds
These funds account for operations that provide goods or services to other departments
or funds of the City. This type of fund includes:
• #501 — Equipment Rental and Replacement Fund
• #502 — Risk Management Fund
Basis of Accounting
Basis of accounting refers to when revenues and expenditures are recognized, recorded in
the accounting system and ultimately reported in the financial statements.
• Modified Accrual Basis of Accounting is used for all governmental funds. Modified accrual
recognizes revenues when they become both measurable and available to finance
expenditures of the current period.
• Accrual Basis of Accounting is used for enterprise and internal service funds. Under this
system revenues and expenses are recognized in the period incurred rather than when
cash is either received or disbursed.
Budgets and Budgetary Accounting
Annual appropriation budgets are adopted for all funds with Governmental Funds utilizing a
modified cash basis of accounting for budget purposes and Proprietary Funds utilizing a
working capital approach.
Budgets are adopted at the fund level that constitutes the legal authority for expenditures, and
annual appropriations for all funds lapse at the end of the fiscal period.
EXPLANATION OF MAJOR REVENUE SOURCES
General Fund #001
• Property Tax
Property taxes play an essential role in the finances of the municipal budget. State law limits
the City to a $3.60 levy per $1,000 assessed valuation, deducting from there the levy of up to
$1.50 by the Spokane County Fire Districts #1 and #8, along with deducting up to $0.50 for
the Library District, which leaves the City with the authority to levy up to $1.60 for its own
purposes. The levy amount must be established by ordinance by November 30th prior to the
levy year.
• Retail Sales and Use Tax
The sales tax rate for retail sales transacted within the boundaries of the City of Spokane
Valley is 8.9%. The tax that is paid by a purchaser at the point of sale is remitted by the
vendor to the Washington Department of Revenue who then remits the taxes back to the
various agencies that have imposed the tax. The allocation of the 8.9% tax rate to the
agencies is as follows:
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State of Washington
City of Spokane Valley
Spokane County
Criminal Justice
Spokane Public Facilities District
Public Safety
Juvenile Jail
Mental Health
Law Enforcement Communications
Spokane Transit Authority
6.50%
0.85%
0.15%
0.10%
0.10% *
0.10% *
0.10% *
0.10% *
0.10% *
0.80% *
8.90%
* Indicates voter approved sales taxes.
2.30% local tax
• Criminal Justice Sales Tax
Local Sales Tax for Criminal Justice funding is to be used solely for criminal justice purposes,
such as the City's law enforcement contract. This tax is authorized at 1/10 of 1% of retail
sales transacted in the County. Of the total amount collected, the State distributes 10% of the
receipts to Spokane County, with the remainder allocated on a per capita basis to the County
and cities within the County.
• Public Safety Sales Tax
Beginning in 2005, an additional 0.1% voter approved increase in sales tax was devoted to
public safety purposes. This 0.1% 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. An extension of the
deadlines for the 2nd and 3rd quarters of 2020 was authorized by the City Council due to the
COVID-19 pandemic and related economic shut -downs mandated at the State level. 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).
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• Franchise Fees
Cable TV is the only franchise fee levied in the City at a rate of 5% of gross revenues. This
is a fee levied on private utilities for the right to use city streets, alleys, and other public
properties.
• State -Shared Revenues
State -shared revenues are received from liquor sales, marijuana revenues, and motor vehicle
excise taxes. These taxes are collected by the State of Washington and shared with local
governments based on population. State -shared revenues are distributed on either a monthly
or quarterly basis, although not all quarterly revenues are distributed in the same month of the
quarter. The 2020 population figure used in the 2021 Budget is 97,490 as reported by the
Office of Financial Management for Washington State on April 1, 2020. This figure is
important when determining distribution of State shared revenues on a per capita basis.
• Fines and Forfeitures / Public Safety
Fines and penalties are collected as a result of Municipal Court rulings, false alarm fees, and
other miscellaneous rule infractions. All court fines and penalties are shared with the State,
with the City, on average, retaining less than 50% of the amount collected.
• Community Development
Community Development revenues are largely composed of fees for building permits, plan
reviews, and right-of-way permits.
• Recreation Program Fees
The Parks and Recreation Department charges fees for selected recreation programs. These
fees offset direct costs related to providing the program.
• CenterPlace Fees
The Parks and Recreation Department charges fees for use of CenterPlace. Uses include
regional meetings, weddings, receptions and banquets. Rental rooms include classrooms,
the great room and dining rooms.
• Investment Interest
The City earns investment interest on sales tax money held by the State of Washington prior
to the distribution of the taxes to the City, as well as on City initiated investments.
Street Fund #101
• Motor Vehicle Fuel Excise Tax (gas tax)
The State of Washington collects a $0.494 per gallon motor vehicle fuel tax at the pump. Of
this amount, the State remits a portion of the tax back to cities on a per capita basis. For 2021
the Municipal Research and Services Center estimates the distribution back to cities will be
$21.24 per person. Based upon a City of Spokane Valley population of 97,490 (per the
Washington State Office of Financial Management on April 1, 2020) we anticipate the City will
collect $2,070,700 in 2021. RCW 47.30.050 specifies that 0.42% of this tax must be expended
for paths and trails activities and based upon the 2021 revenue estimate this computes to
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$8,700. The balance of $2,062,000 will be credited to Fund #101 for street maintenance and
operations.
• Telephone Utility Tax
The City of Spokane Valley levied a 6% telephone utility tax via Ordinance #08-014 with
collections beginning in 2009. Telephone companies providing this service pay the tax to the
City monthly. Telephone tax has been estimated at $1.4 million for 2021.
Paths & Trails Fund #103
Cities are required to spend 0.42% of the motor vehicle fuel tax receipts on paths and trails (please
see the explanation for Street Fund #101) which we anticipate will be $8,700 in 2021. Because
the amount collected in any given year is relatively small, it is typical to accumulate State
distributions for several years until adequate dollars are available for a project.
Hotel / Motel Tax — 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. The
hospitality industry, including hotels, was one of the industries affected the most by the COVID-
19 pandemic due to reduced travel from the State's stay home order. This being the case, the
City experienced significant reductions in hotel/motel tax collections in 2020 which are expected
to continue into 2021. This tax is estimated to generate $213,000 in 2021.
Hotel / Motel Tax Fund #105
The City imposes a 2% tax under RCW 67.28.180 on all charges made for the furnishing of
lodging at hotels, motels, and similar establishments (including bed and breakfasts and RV parks)
for a continuous period of less than one month. The tax is taken as a credit against the 6.5%
state sales tax, so that the total tax that a patron pays in retail sales tax and hotel/motel tax
combined is equal to the retail sales tax in the jurisdiction. The revenues generated by this tax
may be used solely for paying for tourism promotion and for the acquisition and/or operation of
tourism -related facilities. The reductions described under Fund #104 above also apply to these
revenues. This tax is estimated to generate $346,000 in 2021.
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 in a capital contribution
in support of Public Education Government (PEG) capital requirements an amount equal to $0.35
per subscriber per month to be paid to the City on a quarterly basis for the life of the franchise.
Capital contributions collected under this agreement are allocated to PEG capital uses
22
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.
Affordable and Supportive Housing Sales Tax Fund #108
In the year 2020, the Council authorized the City to collect the affordable and supportive sales
tax, which is a rebate of the State sales tax to cities and counties. The amount received by the
City is up to .0146% of the taxable retail sales within the City capped at the 2019 fiscal year
taxable retail sales. The department of Revenue has estimated this capped distribution to be
$193,000 for the City. The City will receive these revenues for 20 years, and the revenues may
only be used to support affordable housing within the City or for rental assistance as outlined in
RCW 82.14.540.
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 LTGO bonds in order to take
advantage of lower interest rates which resulted in a reduction in subsequent annual bond
repayment (much like refinancing a home mortgage). At the completion of the bond refunding
there remained $7,035,000 of LTGO bonds. Of this total:
• $5,650,000 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, 2021, the outstanding balance on this portion of the bond
issue will be $4,100,000.
• $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. At January 1, 2021 the outstanding
balance on this portion of the bond issue will be $450,000.
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, 2021, the outstanding balance on the bond issue will be
$6,570,000.
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.
23
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 $1,900,000 in 2021.
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 2021. 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 2021:
001
101
104
204
303
309
311
314
501
502
Total Out
Out:
001
105
106
301
302
312
Total In
0 30,000 0 0 0 0 30,000
1,859,600 0 0 0 0 0 1,859,600
0 453,840 0 0 0 0 453,840
401,500 0 0 80,775 80,775 0 563,050
0 0 0 316,620 1,662,684 0 1,979,304
160,000 0 0 0 0 565,150 725,150
991,843 0 1,500,000 827,278 827,279 0 4,146, 400
0 0 0 0 1,127,387 725,774 1,853,161
36,600 0 0 0 0 0 36,600
425,000 0 0 0 0 0 425,000
12,072,105 Total in
3,874,543 483,840 1,500,000 1,224,673 3,698,125 1,290,924 12, 072,105 Total out
0
#001 — General Fund is budgeted to transfer out $3,874,543 including:
• $1,859,600 to Fund #101 — Street Fund as coverage of the estimated deficit in recurring
activity for the 2021 Budget.
24
• $401,500 to Fund #204 — LTGO Debt Service Fund for bond payments on the 2016 LTGO
Bonds for the City Hall construction.
• $160,000 to Fund #309 — Park Capital Projects Fund for park related projects.
• $991,843 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 for $36,600.
• $425,000 to Fund #502 — Risk Management Fund for the 2021 property and liability insurance
premium.
#105 — Hotel / Motel Tax Fund is budgeted to transfer $30,000 to Fund #001 — General Fund for
the purpose of financing advertising at CenterPlace and to transfer $453,840 to Fund #104 —
Hotel/Motel Tax — Tourism Facilities Fund for a future tourism related venue.
#106 — Solid Waste Fund is budgeted to transfer $1,500,000 to the Pavement Preservation Fund
#311 for the purpose of funding pavement preservation projects on local access streets.
#301 — REET 1 Capital Projects Fund is budgeted to transfer out $1,224,673 including:
• $80,775 to Fund #204 — LTGO Debt Service Fund to pay a portion of the annual payment on
the 2014 LTGO bonds.
• $316,620 to Fund #303 — Street Capital Projects Fund that will be applied towards grant
matches for street construction projects.
• $827,278 to Fund #311 — Pavement Preservation Fund for pavement preservation projects.
#302 — REET 2 Capital Projects Fund is budgeted to transfer out $3,698,125 including:
• $80,775 to Fund #204 — LTGO Debt Service Fund to pay a portion of the annual payment on
the 2014 LTGO bonds.
• $1,662,684 to Fund #303 — Street Capital Projects Fund that will be applied towards grant
matches for street construction projects.
• $827,279 to Fund #311 — Pavement Preservation Fund for pavement preservation projects.
• $1,127,387 to Fund #314 — Railroad Grade Separation Projects Fund for the Barker Rd. grade
separation project.
#312 — Capital Reserve Fund is budgeted to transfer out $1,290,924 including:
• $565,150 to Fund #309 — Parks Capital Projects Fund that will be applied towards segments
of the Appleway Trail.
• $725,774 to Fund #314 — Railroad Grade Separation Projects Fund that will be applied to
grade separation projects at Barker, Pines, and Sullivan Roads.
SIGNIFICANT ASSUMPTIONS IN THE 2021 BUDGET
Budget Summary for All Funds
• Based upon funding levels anticipated in the 2021 budget, City staff will strive to maintain
adequate levels of service.
• Appropriations for all City Funds will total $98 million including $32.6 million in capital
expenditures, comprised in -part of:
o $8.9 million in Fund #303 — Street Capital Projects.
o $1.1 million in Fund #309 — Park Capital Projects.
o $4.7 million in Fund #311 — Pavement Preservation projects.
o $760 thousand in Fund #312 — Capital Reserve land acquisition.
o $13.8 million in Fund #314 — Railroad Grade Separation Projects.
o $500 thousand in Fund #402 — Stormwater Management projects.
25
o $2.4 million in Fund #403 — Aquifer Protection Area projects.
• To partially offset the $32.6 million in capital costs, we anticipate $21.1 million in grant
revenues which results in 64.75% of capital expenditures being covered with State and
Federal money.
• Budgets will be adopted across 24 separate funds.
• The full time equivalent employee (FTE) count will remain 95.25 in 2021. There is one vacant
position in Economic Development being repurposed to Engineering due to workload and one
vacant Engineer position that was budgeted 50/50 between Engineering and Street Capital
Projects being repurposed to a Housing & Homeless Services Coordinator in the City Manager
department.
• The 2021 Budget reflects the seventh 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 $2,646,400.
• 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.
2021 General Fund Revenues
• Total recurring 2021 revenues are estimated at $45,426,419 as compared to $44,448,300 in
2020, which is an increase of $978,119 or 2.20%. However, this is a decrease of 5.91 % from
the original adopted 2020 Budget amount of $48,281,800. Revenue estimates in 2020 were
amended down due to the effects of the COVID-19 pandemic on the economy.
• The two largest sources of revenue continue to be Sales Tax and Property Tax which are
collectively estimated to account for 83.35% of 2021 General Fund recurring revenues.
• The 2021 general sales tax estimate (excluding criminal justice and public safety sales taxes)
is reflective of the revised estimated 2020 receipts to date due to the COVID-19 pandemic
and are currently estimated at $22.2 million which reflects an increase of $436,000 or 2.0%
over the 2020 estimate.
• The Property Tax levy does not include the potential annual increase allowed by Initiative
#747 which was approved by the voters in November 2001 and the subsequent action by the
State Legislature in November 2007.
o The 2021 levy is estimated at $12,724,200.
o The levy assumes we start with the 2020 levy of $12,399,226, forgo the potential annual
increase allowed by State law, and finally add taxes related to new construction which we
estimate to be $325,000.
• Franchise fees and business registrations are primarily based on projected receipts in 2020.
• State shared revenues are based upon a combination of historical collections including 2020
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.
26
2021 General Fund Expenditures
• Total 2021 recurring expenditures are budgeted at $45,101,466 as compared to $42,898,125
in 2020. This is an increase of $2,203,341 or 5.14%. The 2021 amount is $1,879,480 or
4.35% greater than the original adopted 2020 budget amount which was amended down due
to the effects of the COVID-19 pandemic on the economy.
• The City commitment of 6% of recurring General Fund expenditures to pavement preservation
equals $2,646,400 and is computed by multiplying total recurring expenditures prior to adding
the pavement preservation element ($2,646,400 / $45,101,466 = 6%). The $2,646,400 that
is transferred to Pavement Preservation Fund #311 is comprised of the following:
o $991,843 from General Fund #001
o $827,278 from REET 1 Capital Projects Fund #301
o $827,279 from REET 2 Capital Projects Fund #302
• 2021 Nonrecurring expenditures total $2,176,300 and include:
o $212,800 for Information Technology expenditures including:
■ $10,000 to replace outdated copiers
■ $159,000 for server upgrades and to replace the card access systems at CenterPlace
and the Maintenance Shop
■ $43,800 for software upgrades and Laserfiche workflow
o $78,900 for various Public Safety items including:
■ $37,500 for the replacement of handguns (split 50% with the County)
■ $11,400 for a radar trailer
■ $20,000 to replace the access control gate at the Precinct
■ $10,000 to replace the fire panel at the Precinct
o $25,000 for an update to the Shoreline Master Plan that is funded by a grant from the
Department of Ecology
o $1,859,600 transfer out to the Street O&M Fund #101 to cover the deficit in recurring
expenditures exceeding recurring revenues in that fund
General Fund Revenues Over (Under) Expenditures and Fund Balance
• 2021 recurring revenues are anticipated to exceed recurring expenditures by $324,953.
• Total 2021 expenditures are anticipated to exceed total revenues by $2,151,300.
• The total unrestricted General Fund ending fund balance is anticipated to be $33,036,464 at
the end of 2021 which is 73.25% of total recurring expenditures of $45,101,466. 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 $2,070,700 according to per capita estimates provided by the Municipal
Research and Services Center. Of this amount, $2,062,000 will be credited to the Street O&M
Fund #101 and 0.42% or $8,700 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 $1,431,000.
• 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 2020 we estimate these revenues to be $1,000,000 per each
'/4% 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 2021 we estimate the tax will generate $559,000, which includes
$346,000 in Fund #105 Hotel / Motel Tax Fund from the 2% tax and $213,000 in Fund #104
27
Hotel / Motel Tax — Tourism Facilities Fund from the 1.3% tax that was effective as of July 1,
2015.
• The City began receiving the affordable and supportive housing sales tax in 2020, and will
receive these revenues as rebate of the State's sales taxes for 20 years. The amount received
by the City is capped at 0.0146% of the taxable retail sales within the City for fiscal year 2019,
and the revenues may only be used to support affordable housing or rental assistance within
the City as outlined in RCW 82.14.540. These revenues are estimated at $193,000 in 2021 in
the Affordable & Supportive Housing Sales Tax Fund #108.
• 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 2021 we estimate
this will fee will generate $1,900,000.
• The Aquifer Protection Area Fund is expected to generate $460,000 in fees that are collected
on the City's behalf by Spokane County and remitted in two installments during the year.
• Grant revenues that will be applied to a variety of construction projects are estimated at
$21,079,702 in 2021. By fund we anticipate grant revenues as follows:
o Fund #001 — General Fund - $25,000
o Fund #303 — Street Capital Projects - $6,843,308
o Fund #309 — Parks Capital Projects - $480,530
o Fund #314 — Railroad Grade Separation Projects Fund - $11,508,819
o Fund #402 — Stormwater Fund - $100,000
o Fund #403 — Aquifer Protection Area Fund - $2,122,045
Expenditures
• Fund #101 — Street Fund appropriations include:
o $5,567,200 for maintenance of City streets, including $751,652 in snow operations and
$935,000 in intergovernmental payments for services.
• Fund #106 — Solid Waste Fund appropriations include:
o a $1,500,000 transfer out to the Pavement Preservation Fund #311 for street preservation
activities
• Fund #301 — REET 1 Capital Projects Fund includes a $1,224,673 appropriation to cover:
o a $80,775 transfer to LTGO Bond Debt Service Fund #204 to pay one-half of the City's
annual repayment of the 2014 LTGO Bonds.
o a $316,620 transfer to Street Capital Projects Fund #303 to partially offset the cost of
street construction / reconstruction projects.
o a $827,278 transfer to Pavement Preservation Fund #311 for pavement preservation
projects.
• Fund #302 — REET 2 Capital Projects Fund includes a $3,698,125 appropriation to cover:
o a $80,775 transfer to LTGO Bond Debt Service Fund #204 to pay one-half of the City's
annual repayment of the 2014 LTGO Bonds.
o a $1,662,684 transfer to Street Capital Projects Fund #303 to partially offset the cost of
street construction / reconstruction projects.
o a $827,279 transfer to Pavement Preservation Fund #311 for pavement preservation
projects
o a $1,127,387 transfer to Railroad Grade Separation Projects Fund #314 for the Barker
Road Grade Separation Project.
28
• Fund #303 — Street Capital Projects Fund includes an appropriation of $8,876,315 for a variety
of street construction projects.
• Fund #309 — Parks Capital Projects includes a $1,120,305 appropriation to cover a variety of
City park improvements that will be financed through a combination of a $160,000 transfer
from the General Fund #001, a $656,150 transfer in from the Capital Reserve Fund #312, and
$480,530 in grant proceeds.
• Fund #311 — Pavement Preservation includes $4,676,350 of pavement preservation projects
that will be financed through transfers from other City funds as outlined above under the
heading of General Fund Recurring Expenditures.
• Fund #312 — Capital Reserve includes $565,150 in transfers to Fund #309 — Parks Capital
Projects that will be applied toward frontage improvements at Balfour Park. It also includes
$725,774 in transfers to Fund #314 — Grade Separation Projects for Barker, Pines, and
Sullivan Roads and $759,600 in park land acquisitions.
• Fund #314 — Railroad Grade Separation Projects includes appropriations in the amount of
$13,796,320 towards the Barker Road Grade Separation project, the Pines Road Grade
Separation project, and the Sullivan Road Interchange project.
• Fund #402 — Stormwater Fund includes $700,000 for nonrecurring expenditures including:
o $500,000 for various capital projects
o $100,000 for the studies related to the City's Stormwater permit and the watershed
o $100,000 for an update to the Stormwater Comprehensive Plan
• Fund #403 — Aquifer Protection Area Fund includes a $2,378,109 appropriation to various
capital projects.
29
CITY OF SPOKANE VALLEY, WA
2021 Budget Summary
Estimated
Estimated
Beginning
Ending
Fund
Fund
Total
Fund
Annual Appropriation Funds
No.
Balance
Revenues
Sources
Appropriations
Balance
General Fund 001
Street Fund 101
Paths & Trails Fund 103
Hotel/Motel Tax- Tourism Facilities Fund 104
Hotel/Motel Tax Fund 105
Solid Waste 106
PEG Fund 107
Affordable & Supportive Housing Sales Tax 108
CenterPlace Operating Reserve Fund 120
Service Level Stabilization Fund 121
Winter Weather Reserve Fund 122
LTGO Bond Debt Service Fund 204
REET 1 Capital Projects Fund 301
REET 2 Capital Projects Fund 302
Street Capital Projects 303
Park Capital Projects Fund 309
Civic Facilities Capital Projects Fund 310
Pavement Preservation Fund 311
Capital Reserve Fund 312
Railroad Grade Separation Projects Fund 314
34,862,811
556,265
23,115
2,927,945
521,240
526,650
122,255
144,750
300,000
5,500,000
528,736
0
1,238,567
4,055,658
67,402
95,362
856,285
4,209,098
7,753,610
765,548
45,451,419
5,567,200
8,900
690,840
352,000
1,737, 000
79,000
193,000
0
0
1,900
1,043,850
1,025,000
1,025,000
8,876,315
1,205,680
3,100
4,146,400
100,000
13, 361, 980
80,314,230
6,123,465
32,015
3,618,785
873,240
2,263,650
201,255
337,750
300,000
5,500,000
530,636
1,043, 850
2,263,567
5,080,658
8,943,717
1,301,042
859,385
8,355,498
7,853,610
14,127,528
47,277,766
5,567,200
0
0
708,240
1,737,000
73,000
0
0
0
500,000
1,043,850
1,224,673
3,698,125
8,876,315
1,120, 305
0
4,726,350
2,050,524
13,796,320
33,036,464
556,265
32,015
3,618,785
165,000
526,650
128,255
337,750
300,000
5,500,000
30,636
0
1,038,894
1,382,533
67,402
180,737
859,385
3,629,148
5,803,086
331,208
65,055,297 84,868,584 149,923,881
92,399,668 57,524,213
Estimated
Estimated
Beginning
Ending
Fund
Working
Total
Working
Working Capital Funds
No.
Capital
Revenues
Sources
Appropriations
Capital
Stormwater Management Fund
Aquifer Protection Area Fund
Equipment Rental & Replacement Fund
Risk Management Fund
Total of all Funds
402 1,616,616 2,040,000 3,656,616 2,626,007 1,030,609
403 1,911,428 2,597,045 4,508,473 2,378,109 2,130,364
501 1,366,693 155,400 1,522, 093 140,000 1,382, 093
502 276,004 425,000 701,004 425,000 276,004
5,170,741 5,217,445
70,226,038 90,086,029
10,388,186
160,312,067
5,569,116 4,819,070
97,968,784 62,343,283
30
CITY OF SPOKANE VALLEY, WA
2021 Budget
#001- GENERAL ',FUND
RECURRING ACTIVITY
Revenues
Property Tax
Sales Tax
Sales Tax - Public Safety
Sales Tax - Criminal Justice
Gambling Tax and Leasehold Excise Tax
Franchise Fees/Business Registration
State Shared Revenues
Fines and Forfeitures/Public Safety
Community and Public Works
Recreation Program Revenues
Miscellaneous Department Revenue
Miscellaneous & Investment Interest
Transfers in - #105 (h/m tax-CP advertising)
Total Recurring Revenues
Expenditures
City Council
City Manager
City Attorney
Public Safety
Deputy City Manager
Finance / IT
Human Resources
City Hall Operations and Maintenance
Community & Public Works - Engineering
Community & Public Works - Economic Dev
Community & Public Works - Building & Planning
Parks & Rec - Administration
Parks & Rec - Maintenance
Parks & Rec - Recreation
Parks & Rec - Aquatics
Parks & Rec - Senior Center
Parks & Rec - CenterPlace
General Government
Transfers out - #204 (2016 LTGO debt service)
Transfers out - #309 (park capital projects)
Transfers out - #311 (pavement preservation)
Transfers out - #501 (CenterPlace kitchen reserve)
Transfers out - #502 (insurance premium)
2020
As
As
Adopted
Amendment
Amended
2021
Budge
12/08/2020
fference Between
2020 and 2021
12,432,400 0 12,432,400 12,724,200 291,800 2.35%
24,632,900 (2,848,900) 21,784,000 22,220,000 436,000 2.00%
1,162,600 (128,600) 1,034,000 1,054,800 20,800 2.01%
2,052,300 (226,300) 1,826,000 1,862,400 36,400 1.99%
384,000 (90,000) 294,000 384,000 90,000 30.61%
1,220,000 0 1,220,000 1,215,000 (5,000) (0.41%)
1,688,200 0 1,688,200 1,760,000 71,800 4.25%
1,077,700 0 1,077,700 1,010,200 (67,500) (6.26%)
2,129,800 0 2,129,800 1,908,719 (221,081) (10.38%)
659,200 (539,700) 119,500 643,600 524,100 438.58%
21,000 0 21,000 21,000 0 0.00%
791,700 0 791,700 592,500 (199,200) (25.16%)
30,000 0 30,000 30,000 0 0.00%
48,281,800 (3,833,500) 44,448,300 45,426,419
978,119 2.20%
622,187 0 622,187 631,566 9,379 1.51%
997,882 33,300 1,031,182 1,158,089 126,907 12.31%
707,942 0 707,942 718,593 10,651 1.50%
26,599,214 274,489 26,873,703 28,101,615 1,227,912 4.57%
277,187 0 277,187 284,844 7,657 2.76%
1,478,523 0 1,478,523 1,500,659 22,136 1.50%
313,316 0 313,316 318,540 5,224 1.67%
296,270 0 296,270 301,093 4,823 1.63%
1,971,731 (16,650) 1,955,081 2,098,642 143,561 7.34%
1,119,829 0 1,119,829 1,045,762 (74,067) (6.61%)
2,420,414 0 2,420,414 2,487,066 66,652 2.75%
352,227 (15,000) 337,227 356,467 19,240 5.71%
917,500 0 917,500 940,003 22,503 2.45%
325,921 (83,000) 242,921 328,534 85,613 35.24%
501,853 (369,000) 132,853 510,053 377,200 283.92%
43,447 0 43,447 35,403 (8,044) (18.51%)
965,359 (148,000) 817,359 972,214 154,855 18.95%
1,321,111 0 1,321,111 1,297,380 (23,731) (1.80%)
401,450 0 401,450 401,500 50 0.01%
160,000 0 160,000 160,000 0 0.00%
982,023 0 982,023 991,843 9,820 1.00%
36,600 0 36,600 36,600 0 0.00%
410,000 0 410,000 425,000 15,000 3.66%
Total Recurring Expenditures 43,221,986 (323,861) 42,898,125 45,101,466
Recurring Revenues Over (Under)
Recurring Expenditures
5,059,814 (3,509,639) :i 1,550,175 324,953
2,203,341 5.14%
31
CITY OF SPOKANE VALLEY, WA
2021 Budget
#001 -GENERAL FUND - continued
NONRECURRING ACTIVITY
Revenues
Grant Proceeds
Reimbursement of chamber wall repairs
Miscellaneous
Total Nonrecurring Revenues
Expenditures
2020
As
As
Adopted
Amendment
Amended
2021
Budget
12/08/2020
Difference Between
2020 and 2021
$`oh
70,000 4,480,400 4,550,400 25,000 (4,525,400) (99.45%)
0 500,000 500,000 0 (500,000) (100.00%)
0 0 0 0 0 0.00%
70,000 4,980,400 5,050,400 25,000 (5,025,400) (99.50%)
General Government- IT capital replacements 190,000 0 190,000 212,800 22,800 12.00%
City Manager (office furniture for Housing Sery employee) 0 5,000 5,000 0 (5,000) (100.00%)
Public Safety (full facility generator) 0 58,310 58,310 0 (58,310) (100.00%)
Public Safety (carpet & workstation replacement) 15,000 0 15,000 0 (15,000) (100.00%)
Public Safety (replace HVAC units at Precinct) 0 60,000 60,000 0 (60,000) (100.00%)
Public Safety (replace handguns) 0 0 0 37,500 37,500 0.00%
Public Safety (radar trailer) 0 0 0 11,400 11,400 0.00%
Public Safety (Precinct access control gate) 0 0 0 20,000 20,000 0.00%
Public Safety (Precinct fire panel replacement) 0 0 0 10,000 10,000 0.00%
City Hall chamber east wall repairs 0 500,000 500,000 0 (500,000) (100.00%)
Economic Dev (CERB Appleway Trail Study) 0 25,000 25,000 0 (25,000) (100.00%)
Economic Dev (Commerce Housing Action Plan) 0 100,000 100,000 0 (100,000) (100.00%)
Economic Dev (Ecology SMP Update) 0 3,000 3,000 25,000 22,000 733.33%
Building (equipment for new Code Enf. Officer) 13,700 0 13,700 0 (13,700) (100.00%)
Parks & Rec (carpet atCenterPlace) 9,500 0 9,500 0 (9,500) (100.00%)
General Government (City Hal I generator) 0 44,993 44,993 0 (44,993) (100.00%)
COVID-19 related expenditures 0 4,352,400 4,352,400 0 (4,352,400) (100.00%)
Transfers out-#101 (Street Fund operations) 0 350,200 350,200 1,859,600 1,509,400 431.01%
Transfers out - #122 (replenish reserve) 0 500,000 500,000 0 (500,000) (100.00%)
Transfers out - #309 (Browns Park 2019 Impr) 0 121,298 121,298 0 (121,298) (100.00%)
Transfers out - #309 (CenterPlace west lawn) 1,500,000 401,581 1,901,581 0 (1,901,581) (100.00%)
Transfers out - #309 (CenterPlace roof repairs) 0 810,000 810,000 0 (810,000) (100.00%)
Transfers out - #309 (Browns Park 2020 Impr) 0 75,000 75,000 0 (75,000) (100.00%)
Transfers out - #501 (new Code Enf. Vehicle) 30,000 0 30,000 0 (30,000) (100.00%)
Total Nonrecurring Expenditures 1,758,200 7,406,782 9,164,982 2,176,300 (6,988,682) (76.25%)
Nonrecurring Revenues Over (Under)
Nonrecurring Expenditures
Excess (Deficit) of Total Revenues
Over (Under) Total Expenditures
Beginning unrestricted fund balance
Ending unrestricted fund balance
Fund balance as a percent of recurring expenditures
General Fund Summ
ry
(1,688,200) (2,426,382) (4,114,582) (2,151,300)
3,371,614 (5,936,021) ', (2,564,407) (1,826,347)j
37,427,218 37,427,218 34,862,811
40,798,832 34,862,811 33,036,464
94.39°%sl
81.27%
73,25%1
Total revenues
Total expenditures
Excess (Deficit) of Total Revenues
Over (Under) Total Expenditures
Beginning unrestricted fund balance
Ending unrestricted fund balance
48,351,800 1,146,900 49,498,700 45,451,419
44,980,186 7,082,921 52,063,107 47,277,766
3,371,614 (5,936,021) (2,564,407) (1,826,347)
37,427,218 37,427,218 34,862,811
40,798,832 34,862,811 33,036,464
32
CITY OF SPOKANE VALLEY, WA
2021 Budget
'SPECIAL REVENUE FUNDS
#101 - STREET FUND
'RECURRING ACTIVITY
Revenues
Utility Tax
Motor Vehicle Fuel (Gas) Tax
Multimodal Transportation Revenue
Right -of -Way Maintenance Fee
Investment Interest
Miscellaneous
2020
As '.
As
Adopted
Amendment
' Amended
2021
Budget
12/08/2020
Difference Between
2020 and 2021
ova
1,521,000 0 1,521,000 1,431,000 (90,000) (5.92%)
2,046,700 (331,700) 1,715,000 2,062,000 347,000 20.23%
131,500 (18,500) 113,000 130,600 17,600 15.58%
70,000 0 70,000 70,000 0 0.00%
17,000 0 17,000 4,000 (13,000) (76.47%)
10,000 0 10,000 10,000 0 0.00%
Total Recurring Revenues 3,796,200 (350,200) 3,446,000 3,707,600 261,600 7.59%
Expenditures
Wages / Benefits / Payroll Taxes 1,059,613 0 1,059,613 1,127,920 68,307 6.45%
Supplies 146,050 0 146,050 156,050 10,000 6.85%
Services & Charges 2,426,467 0 2,426,467 2,525,828 99,361 4.09%
Snow Operations 543,776 0 543,776 751,652 207,876 38.23%
Intergovernmental Payments 922,000 0 922,000 935,000 13,000 1.41%
Vehicle rentals - #501 (non -plow vehicle rental) 14,500 0 14,500 10,250 (4,250) (29.31%)
Vehicle rentals - #501 (plow replace.) 48,500 0 48,500 60,500 12,000 24.74%
Total Recurring Expenditures 5,160,906 0 5,160,906 5,567,200 406,294 7.87%
Recurring Revenues Over (Under)
Recurring Expenditures (1,364,706) (350,200) (1,714,906) (1,859,600)
!NONRECURRING ACTIVITY
Revenues
Transfers in - #001
Transfers in -#312
Total Nonrecurring Revenues
Expenditures
Spare traffic signal equipment
Total Nonrecurring Expenditures
Nonrecurring Revenues Over (Under)
Nonrecurring Expenditures
Excess (Deficit) of Total Revenues
Over (Under) Total Expenditures
Beginning fund balance
Ending fund balance
Street Fund Summary
Total revenues
Total expenditures
Excess (Deficit) of Total Revenues
Over (Under) Total Expenditures
Beginning unrestricted fund balance
Ending unrestricted fund balance
O 350,200 350,200 1,859,600 1,509,400 431.01%
1,364,706 0 1,364,706 0 (1,364,706) (100.00%)
1,364,706 350,200
1,714, 906 1,859,600
144,694 8.44%
O 0 0 0 0 0.00%
0
0 0
0
0 0.00%
1,364,706 350,200 1,714 906 1,859,600
556,265
0
556,265
556,265 556,265 556,265
5,160, 906
5,160, 906
0 5,160,906 5,567,200
0 5,160, 906 5,567,200
O 0 0 0
556,265
556,265
556,265 556,265
556,265 556,265
33
CITY OF SPOKANE VALLEY, WA
2021 Budget
SPECIAL REVENUE FUNDS - continued
#103 - PATHS & TRAILS FUND
Revenues
Motor Vehicle Fuel (Gas) Tax
Investment Interest
Total revenues
Expenditures
Transfers out - #309
Total expenditures
2020
As
As
Adopted
Amendment
Amended
2021
Budget
8,600 0 8,600 8,700
12/08/2020
Difference Between
2020 and 2021
100 1.16%
400 0 400 200 (200) (50.00%)
9,000 0 9,000 8,900 (100) (1.11%)
0 0 0 0 0 0.00%
0 0 0 0 0 0.00%
Revenues over (under) expenditures 9,000 9,000 8,900
Beginning fund balance 14,115 14,115 23,115
Ending fund balance 23,115 23,115 32,015
#104 - HOTEL / MOTEL TAX - TOURISM FACILITIES FUNC
Revenues
Hotel/Motel Tax 420,000 (207,000) 213,000 213,000 0 0.00%
Investment Interest 24,000 0 24,000 24,000 0 0.00%
Transfers in -#105 0 0 0 453,840 453,840 0.00%
Total revenues 444,000 (207,000) 237,000 690,840 453,840 191.49%
Expenditures
Capital Outlay 0 0 0 0 0 0.00%
Total expenditures 0 0 0 0 0 0.00%
Revenues over (under) expenditures
Beginning fund balance
Ending fund balance
444,000
2,690,945
3,134,945
237,000 690,840
2,690,945 2,927,945
2,927,945 3,618,785
#105 - HOTEL / MOTEL TAX FUND
Revenues
Hotel/Motel Tax 650,000 (304,000) 346,000 346,000 0 0.00%
Investment Interest 6,000 0 6,000 6,000 0 0.00%
Total revenues 656,000 (304,000) 352,000 352,000 0 0.00%
Expenditures
Transfers out - #001 30,000 0 30,000 30,000 0 0.00%
Transfers out - #104 0 0 0 453,840 453,840 0.00%
Tourism Promotion 795,000 (476,000) 319,000 224,400 (94,600) (29.66%)
Total expenditures 825,000 (476,000) 349,000 708,240 359,240 102.93%
Revenues over (under) expenditures (169,000) 3,000 (356,240)
Beginning fund balance 518,240 518,240 521,240
Ending fund balance 349,240 521,240 165,000
#106 - SOLID WASTE FUND
Revenues
Solid Waste Administrative Fee 225,000 0 225,000 225,000 0 0.00%
Solid Waste Road Wear Fee 1,500,000 0 1,500,000 1,500,000 0 0.00%
Investment Interest 12,000 0 12,000 12,000 0 0.00%
Total revenues 1,737,000 0 1,737,000 1,737,000 0 0.00%
Expenditures
Education & Contract Administration 237,000 0 237,000 237,000 0 0.00%
Transfers out-#311 1,500,000 13,532 1,513,532 1,500,000 (13,532) (0.89%)
Total expenditures
1,737, 000 13,532
1,750,532 1,737, 000
Revenues over (under) expenditures 0 (13,532) 0
Beginning fund balance 540,182 540,182 526,650
Ending fund balance 540,182 526,650 526,650
(13,532) (0.77%)
34
CITY OF SPOKANE VALLEY, WA
2021 Budget
(SPECIAL REVENUE FUNDS - continued
#107 - PEG FUND
Revenues
Comcast PEG Contribution
Total revenues
Expenditures
PEG Reimbursement - CMTV
Capital Outlay
Total expenditures
Revenues over (under) expenditures
Beginning fund balance
Ending fund balance
2020
As
As
Adopted
Amendment
Amended
79,000
2021
Budget
0 79,000 79,000
79,000
12/08/2020
Difference Between
2020 and 2021
$'
OA
0 0.00%
0 79,000 79,000 0 0.00%
39,500 0 39,500 39,500 0 0.00%
45,500 0 45,500 33,500 (12,000) (26.37%)
85,000 0 85,000 73,000 (12,000) (14.12%)
(6,000)
128,255
122,255
(6,000) 6,000
128,255 122,255
122,255 128,255
#108 - AFFORDABLE & SUPPORTIVE HOUSING SALES TAN
Revenues
Affordable & Supportive Housing Sales Tax 0 144,750 144,750 193,000 48,250 33.33%
Miscellaneous 0 0 0 0 0 0.00%
Total revenues 0 144,750 144,750 193,000 48,250 33.33%
Expenditures
Operations 0 0 0 0 0 0.00%
Total expenditures 0 0 0 0 0 0.00%
Revenues over(under)expenditures 0 144,750 193,000
Beginning fund balance 0 0 144,750
Ending fund balance 0 144,750 337,750
#120 - CENTER PLACE OPERATING RESERVE FUND
Revenues
Investment Interest 0 0 0 0 0 0.00%
Miscellaneous 0 0 0 0 0 0.00%
Total revenues 0 0 0 0 0 0.00%
Expenditures
Operations 0 0 0 0 0 0.00%
Total expenditures 0 0 0 0 0 0.00%
Revenues over (under) expenditures
Beginning fund balance
Ending fund balance
0
300,000
300,000
0 0
300,000 300,000
300,000 300,000
#121 - SERVICE LEVEL STABILIZATION RESERVE FUND
Revenues
Investment Interest 0 0 0 0 0 0.00%
Miscellaneous 0 0 0 0 0 0.00%
Total revenues 0 0 0 0 0 0.00%
Expenditures
Operations 0 0 0 0 0 0.00%
Total expenditures 0 0 0 0 0 0.00%
Revenues over (under) expenditures
Beginning fund balance
Ending fund balance
0
5,500,000
5,500,000
0 0
5,500,000 5,500,000
5,500,000 5,500,000
#122 - WINTER WEATHER RESERVE FUND
Revenues
Investment Interest 5,400 0 5,400 1,900 (3,500) (64.81%)
Transfers in - #001 0 500,000 500,000 0 (500,000) (100.00%)
Subtotal revenues 5,400 500,000 505,400 1,900 (503,500) (99.62%)
Expenditures
Street maintenance expenditures 500,000 0 500,000 500,000 0 0.00%
Total expenditures 500,000 0 500,000 500,000 0 0.00%
Revenues over (under) expenditures (494,600) 5,400 (498,100)
Beginning fund balance 23,336 23,336 528,736
Ending fund balance (471,264) 28,736 30,636
35
CITY OF SPOKANE VALLEY, WA
2021 Budget
2020
As
As
Adopted
Amendment
Amended
DEBT SERVICE FUNDS
#204 - LTGO BOND DEBT SERVICE FUND
Revenues
Spokane Public Facilities District 459,500
Transfers in - #001 401,450
Transfers in - #301 80,375
Transfers in - #302 80,375
Total revenues 1,021,700 0 1,021,700 1,043,850
Expenditures
Debt Service Payments - CenterPlace 459,500 0 459,500 480,800 21,300 4.64%
Debt Service Payments - Roads 160,750 0 160,750 161,550 800 0.50%
2016 LTGO Bond Principal & Interest 401,450 0 401,450 401,500 50 0.01%
2021
Budget
12/08/2020
Difference Between
2020 and 2021
$
Oh
O 459,500 480,800 21,300 4.64%
O 401,450 401,500 50 0.01%
0 80,375 80,775 400 0.50%
O 80,375 80,775 400 0.50%
22,150 2.17%
Total expenditures 1,021,700 0 1,021,700 1,043,850 22,150 2.17%
Revenues over (under) expenditures 0 0 0
Beginning fund balance 0 0 0
Ending fund balance 0 0 0
36
CITY OF SPOKANE VALLEY, WA
2021 Budget
CAPITAL PROJECTS FUNDS
#301 - REET 1 CAPITAL PROJECTS FUND
Revenues
REET 1 - Taxes
Investment Interest
Total revenues
Expenditures
Transfers out - #204 80,375 0 80,375 80,775 400 0.50%
Transfers out-#303 1,089,148 (216,543) 872,605 316,620 (555,985) (63.72%)
Transfers out - #311 (pavement preservation) 772,639 0 772,639 827,278 54,639 7.07%
Transfers out -#314(Barker Grade Separation) 49,041 819,967 869,008 0 (869,008) (100.00%)
2020
As
As
Adopted
Amendment
': Amended
2021
Budget
1,000,000 0 1,000,000 1,000,000
35,000 0 35,000 25,000 (10,000) (28.57%)
12/08/2020
Difference Between
2020 and 2021
0
0.00%
1,035,000
0 1,035,000 1,025,000
(10,000) (0.97%)
Total expenditures 1,991,203 603,424 2,594,627 1,224,673 (1,369,954) (52.80%)
Revenues over (under) expenditures (956,203) (1,559,627) (199,673)
Beginning fund balance 2,798,194 2,798,194 1,238,567
Ending fund balance 1,841,991 1,238,567 1,038,894
#302 - REET 2 CAPITAL PROJECTS FUND
Revenues
REET 2 - Taxes
Investment Interest
1,000,000 0 1,000,000 1,000,000 0 0.00%
35,000 0 35,000 25,000 (10,000) (28.57%)
Total revenues 1,035,000 0 1,035,000 1,025,000 (10,000) (0.97%)
Expenditures
Transfers out - #204 80,375 0 80,375 80,775 400 0.50%
Transfers out-#303 404,318 113,881 518,199 1,662,684 1,144,485 220.86%
Transfers out - #311 (pavement preservation) 772,638 0 772,638 827,279 54,641 7.07%
Transfers out-#314 0 0 0 1,127,387 1,127,387 0.00%
Total expenditures 1,257,331 113,881 1,371,212 3,698,125 2,326,913 169.70%
Revenues over (under) expenditures (222,331) (336,212) (2,673,125)
Beginning fund balance 4,391,870 4,391,870 4,055,658
Ending fund balance 4,169,539 4,055,658 1,382,533
37
CITY OF SPOKANE VALLEY, WA
2021 Budget
CAPITAL PROJECTS FUNDS - continued
#303 - STREET CAPITAL PROJECTS FUND
Revenues
Grant Proceeds
Developer
Transfers in - #301
Transfers in - #302
Transfers in - #312 - Barker Corridor
Transfers in - #312 - Garland Ave
Total revenues
Expenditures
2020
As
As
Adopted
Amendment
Amended
2021
Budget
12/08/2020 1
Difference Between
2020 and 2021
6,596,718 (656,213) 5,940,505 6,843,308 902,803 15.20%
110,499 1,200,560 1,311,059 53,703 (1,257,356) (95.90%)
1,089,148 (216,543) 872,605 316,620 (555,985) (63.72%)
404,318 113,881 518,199 1,662,684 1,144,485 220.86%
39,512 455,779 495,291 0 (495,291) (100.00%)
75,000 1,211,436 1,286,436 0 (1,286,436) (100.00%)
8,315,195 2,108,900 10,424,095 8,876,315
(1,547,780) (14.85%)
205 Sprague/Barker Intersections Improvement 195,499 0 195,499 329,453 133,954 68.52%
249 Sullivan/Wellesley Intersection 100,000 50,000 150,000 1,020,522 870,522 580.35%
259 N. Sullivan Corridor ITS Project 810,232 111,117 921,349 0 (921,349) (100.00%)
267 Mission Ave Sidewalk 19,852 116,223 136,075 11,310 (124,765) (91.69%)
273 Barker/I-90lnterchange 90,000 478,655 568,655 0 (568,655) (100.00%)
275 Barker Rd Widening- River to Euclid 3,729,143 (1,750,748) 1,978,395 1,132,320 (846,075) (42.77%)
276 Barker Rd Widening - Euclid to Garland 0 380,269 380,269 0 (380,269) (100.00%)
285 Indiana Ave Pres - Evergreen to Sullivan 300,000 54,060 354,060 7,210 (346,850) (97.96%)
291 Adams Sidewalk Infill 444,645 0 444,645 0 (444,645) (100.00%)
293 2018 CSS Citywide Reflective Signal BP 99,000 0 99,000 74,250 (24,750) (25.00%)
294 Citywide Reflective Signal Post Panels 47,775 0 47,775 17,875 (29,900) (62.59%)
295 Garland Ave Construction 150,000 2,342,371 2,492,371 0 (2,492,371) (100.00%)
299 Argonne Rd Concrete Pvmt Indiana to Mont 32,000 0 32,000 2,392,450 2,360,450 7376.41%
300 Pines and Mission Intersection Improvement 516,000 0 516,000 498,000 (18,000) (3.49%)
301 Park and Mission Intersection Improvements 0 152,992 152,992 693,000 540,008 352.96%
302 Ella Sidewalk - Broadway to Alki 371,760 0 371,760 0 (371,760) (100.00%)
303 S. Conklin Sidewalk 124,125 0 124,125 0 (124,125) (100.00%)
310 Sullivan Rd Overcrossing UP RR Deck Repl 0 337,625 337,625 317,625 (20,000) (5.92%)
313 Barker Rd/Union Pacific Crossing 0 121,500 121,500 1,312,500 1,191,000 980.25%
318 Wilbur Sidewalk - Boone to Mission 0 0 0 50,000 50,000 0.00%
320 Sullivan Preservation - Sprague to 8th 0 0 0 19,800 19,800 0.00%
069 Park Rd Reconstruction #2 (Repay Grant Funds) 285,164 (285,164) 0 0 0 0.00%
Contingency 1,000,000 0 1,000,000 1,000,000 0 0.00%
Total expenditures 8,315,195 2,108,900 10,424,095 8,876,315 (1,547,780) (14.85%)
Revenues over (under) expenditures 0 0 0
Beginning fund balance 67,402 67,402 67,402
Ending fund balance 67,402 67,402 67,402
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.
38
CITY OF SPOKANE VALLEY, WA
2021 Budget
CAPITAL PROJECTS FUNDS - continued
#309 - PARK CAPITAL PROJECTS FUND
Revenues
Grant Proceeds
Transfers in - #001
Transfers in - #312
Total revenues
Expenditures
2020
As
As
Adopted
Amendment
Amended
2021
Budget
12/08/2020
Difference Between
2020 and 2021
$ l
Oh
2,500 1,603,083 1,605,583 480,530 (1,125,053) (70.07%)
1,660,000 1,407,879 3,067,879 160,000 (2,907,879) (94.78%)
7,500 111,873 119,373 565,150 445,777 373.43%
1,670,000 3,122,835 4,792,835 1,205,680 (3,587,155) (74.84%)
268 Appleway Trail (Evergreen to Sullivan) 5,000 1,604,376 1,609,376 0 (1,609,376) (100.00%)
296 Browns Park improvements 2019 5,000 116,298 121,298 0 (121,298) (100.00%)
304 CenterPlace west lawn improvements - Ph. 2 1,500,000 401,581 1,901,581 0 (1,901,581) (100.00%)
305 CenterPlace roof repairs 0 810,000 810,000 0 (810,000) (100.00%)
314 Balfour Park frontage improvements 0 59,850 59,850 565,150 505,300 844.28%
315 Browns Park improvements 2020 0 62,995 62,995 499,805 436,810 693.40%
316 Balfour Park improvements - Ph 1 0 11,000 11,000 0 (11,000) (100.00%)
Install stage fill speakers Great Room 0 0 0 6,346 6,346 0.00%
Repair failed pixels Great Room 0 0 0 6,505 6,505 0.00%
Reprogram Great Room AN System 0 0 0 12,499 12,499 0.00%
Repair/replace siding at Mirabeau restroom 0 0 0 30,000 30,000 0.00%
Transfers out - #312 (park land acquisition) 0 200,000 200,000 0 (200,000) (100.00%)
Total expenditures 1,510,000 3,266,100 4,776,100 1,120,305 (3,655,795) (76.54%)
Revenues over (under) expenditures 160,000 16,735 85,375
Beginning fund balance 78,627 78,627 95,362
Ending fund balance 238,627 95,362 180,737
#310 - CIVIC FACILITIES CAPITAL PROJECTS FUND
Revenues
Investment Interest
17,000
0 17,000
3,100
(13,900) (81.76%)
Total revenues 17,000 0 17,000
3,100
(13,900) (81.76%)
Expenditures
Transfers out - #312 0 16,700 16,700 0 (16,700) (100.00%)
Total expenditures 0 16,700 16,700 0 (16,700) (100.00%)
Revenues over (under) expenditures 17,000 300 3,100
Beginning fund balance 855,985 855,985 856,285
Ending fund balance 872,985 856,285 859,385
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 2022 then the City may repurchase this land at the original sale
price of $839, 285.10.
#311 - PAVEMENT PRESERVATION
Revenues
Transfers in-#001 982,023 0 982,023 991,843 9,820 1.00%
Transfers in -#106 1,500,000 13,532 1,513,532 1,500,000 (13,532) (0.89%)
Transfers in - #301 772,639 0 772,639 827,278 54,639 7.07%
Transfers in - #302 772,638 0 772,638 827,279 54,641 7.07%
Grant Proceeds 10,588 0 10,588 0 (10,588) (100.00%)
Total revenues
Expenditures
Pavement preservation
Pre -project GeoTech
Total expenditures
Revenues over (under) expenditures
Beginning fund balance
Ending fund balance
4,037,888 13,532
4,051,420 4,146,400
94,980 2.34%
4,217,523 0 4,217,523 4,676,350 458,827 10.88%
50,000 0 50,000 50,000 0 0.00%
4,267,523 0 4,267,523
4,726,350 458,827 10.75%
(229,635)
(216,103) (579,950)
4,425,201 4,425,201 4,209,098
4,195,566 4,209,098 3,629,148
39
CITY OF SPOKANE VALLEY, WA
2021 Budget
CAPITAL PROJECTS FUNDS - continued
#312 - CAPITAL RESERVE FUND
Revenues
Transfers in - #309
Transfers in - #310
Investment Interest
Total revenues
Expenditures
Transfers out-#101 1,364,706 0 1,364,706 0 (1,364,706) (100.00%)
Transfers out - #303 (Barker Road Corridor) 39,512 455,779 495,291 0 (495,291) (100.00%)
Transfers out - #303 (Garland Ave.) 75,000 1,211,436 1,286,436 0 (1,286,436) (100.00%)
Transfers out - #309 (Appfeway Trail - Evergreen -Sullivan 7,500 41,023 48,523 0 (48,523) (100.00%)
Transfers out -#309(Balfour Park frontage improvements 0 59,850 59,850 565,150 505,300 844.28%
Transfers out - #309 (Balfour Park improvements ph 1) 0 11,000 11,000 0 (11,000) (100.00%)
Transfers out - #314 (Pines Rd Underpass) 64,192 3,308 67,500 64,192 (3,308) (4.90%)
Transfers out - #314 (Barker Rd Overpass) 0 0 0 411,582 411,582 0.00%
Transfers out - #314 (Sullivan Rd Interchange) 0 75,000 75,000 250,000 175,000 233.33%
WSDOT Sullivan Park Property Acquisition 0 0 0 759,600 759,600 0.00%
WSDOT Flora Park Property Acquisition 0 2,091,600 2,091,600 0 (2,091,600) (100.00%)
2020
As
As
Adopted
Amendment
Amended
2021
Budget
12/08/2020
Difference Between
2020 and 2021
$`
°/n
O 200,000 200,000 0 (200,000) (100.00%)
O 16,700 16,700 0 (16,700) (100.00%)
100,000 0 100,000 100,000 0 0.00%
100,000
216,700 316,700
100,000 (216,700) (68.42%)
Total expenditures 1,550,910 3,948,996 5,499,906 2,050,524 (3,449,382) (62.72%)
Revenues over (under) expenditures (1,450,910) (5,183,206) (1,950,524)
Beginning fund balance 12,936,816 12,936,816 7,753,610
Ending fund balance 11,485,906 7,753,610 5,803,086
#314 - RAILROAD GRADE SEPARATION PROJECTS FUN❑
Revenues
Grant Proceeds 12,808,751 (9,282,373) 3,526,378 11,508,819 7,982,441 226.36%
Transfers in-#301 49,041 819,967 869,008 0 (869,008) (100.00%)
Transfers in - #302 0 0 0 1,127,387 1,127,387 0.00%
Transfers in - #312 64,192 78,308 142,500 725,774 583,274 409.32%
Total revenues
Expenditures
143 Barker BNSF Grade Separation
223 Pines Rd Underpass
311 Sullivan Rd Interchange
Total expenditures
Revenues over (under) expenditures
Beginning fund balance
Ending fund balance
12,921,984 (8,384,098) 4,537,886 13,361,980 8,824,094 194.45%
11,475,292 (8,069,316) 3,405,976 9,396,870 5,990,894 175.89%
1,562,500 (262,500) 1,300,000 4,149,450 2,849,450 219.19%
O 75,000 75,000 250,000 175,000 233.33%
13,037,792 (8,256,816) 4,780,976 13,796,320 9,015,344 188.57%
(115,808)
1,008,638
892,830
(243,090) (434,340)
1,008,638 765,548
765,548 331,208
40
CITY OF SPOKANE VALLEY, WA
2021 Budget
ENTERPRISE FUNDS
#402 - STORMWATER FUND
(RECURRING ACTIVITY
Revenues
Stormwater Management Fees
Investment Interest
Total Recurring Revenues
Expenditures
Wages / Benefits / Payroll Taxes
Supplies
Services & Charges
Intergovernmental Payments
Vehicle rentals - #501
2020
As
As
Adopted
Amendment
Amended
2021
Budget
12/08/2020
Difference Between
2020 and 2021
1,900,000 0 1,900,000 1,900,000 0 0.00%
40,000 0 40,000 40,000 0 0.00%
1,940,000 0 1,940,000 1,940,000 0 0.00%
519,582 0 519,582 538,864 19,282 3.71%
14,750 0 14,750 14,750 0 0.00%
1,298,153 0 1,298,153 1,320,643 22,490 1.73%
37,500 0 37,500 45,000 7,500 20.00%
14,000 0 14,000 6,750 (7,250) (51.79%)
Total Recurring Expenditures 1,883,985
Recurring Revenues Over (Under)
Recurring Expenditures 56,015 0 56,015 13,993
0 1,883,985 1,926,007
'NONRECURRINGACTIVITY
Revenues
Grant Proceeds
Total Nonrecurring Revenues
Expenditures
Capital - various projects 500,000 0 500,000 500,000 0 0.00%
Watershed studies 80,000 0 80,000 100,000 20,000 25.00%
Stormwater Comprehensive Plan Update 100,000 0 100,000 100,000 0 0.00%
42,022 2.23%
59,828 0 59,828 100,000 40,172 67.15%
59,828 0 59,828 100,000 40,172 67.15%
Total Nonrecurring Expenditures 680,000 0 680,000 700,000 20,000 2.94%
Nonrecurring Revenues Over (Under)
Nonrecurring Expenditures
Excess (Deficit) of Total Revenues
Over (Under) Total Expenditures (564,157)
Beginning working capital 2,180,773 2,180,773 1,616,616
Ending working capital 1,616,616
Stormwater Fund Summary
Total revenues
Total expenditures
Excess (Deficit) of Total Revenues
Over (Under) Total Expenditures
Beginning unrestricted fund balance
Ending unrestricted fund balance
(620,172) 0 (620,172) (600,000)
2,180, 773
1,616,616
1,999,828
2,563,985
564,157). (586,007)
1,616,616 1,030,609
1,999,828 2,040,000
2,563,985 2,626,007
(564,157) 0 (564,157) (586, 007)
2,180,773 1,616,616
1,616,616 1,030,609
#403 - AQUIFER PROTECTION AREA
Revenues
Spokane County 460,000 0 460,000 460,000 0 0.00%
Grant Proceeds 349,000 97,700 446,700 2,122,045 1,675,345 375.05%
Investment Interest 20,000 0 20,000 15,000 (5,000) (25.00%)
Total revenues 829,000 97,700 926,700 2,597,045 1,670,345 180.25%
Expenditures
Capital - various projects 500,000 633,571 1,133,571 2,378,109 1,244,538 109.79%
Total expenditures 500,000 633,571 1,133,571 2,378,109 1,244,538 109.79%
Revenues over (under) expenditures 329,000 (206,871) 218,936
Beginning working capital 2,118,299 2,118,299 1,911,428
Ending working capital 2,447,299 1,911,428 2,130,364
41
CITY OF SPOKANE VALLEY, WA
2021 Budget
2020
As
As
Adopted
Amendment
Amended
(INTERNAL SERVICE FUNDS
#501 - ER&R FUND
Revenues
Vehicle rentals - #001 28,000
Vehicle rentals - #101 14,500
Vehicle rentals -#101 (plow replace.) 48,500
Vehicle rentals - #402 14,000
Transfer in - #001 (CenterPlace kitchen reserve) 36,600
Transfer in - #001 (Code Enforcement Vehicle) 30,000
Investment Interest 19,000
2021
Budget
12/08/2020
Difference Between
2020 and 2021
O 28,000 31,300 3,300 11.79%
O 14,500 10,250 (4,250) (29.31%)
O 48,500 60,500 12,000 24.74%
O 14,000 6,750 (7,250) (51.79%)
O 36,600 36,600 0 0.00%
O 30,000 0 (30,000) (100.00%)
0 19,000 10,000 (9,000) (47.37%)
Total revenues 190,600 0 190,600 155,400 (35,200) (18.47%)
Expenditures
Small tools & minor equipment 20,000 0 20,000 10,000 (10,000) (50.00%)
Vehicle purchase 30,000 0 30,000 130,000 100,000 333.33%
Snow plow purchase 235,000 0 235,000 0 (235,000) (100.00%)
Loader purchase 0 35,000 35,000 0 (35,000) (100.00%)
Total expenditures 285,000 35,000 320,000 140,000 (180,000) (56.25%)
Revenues over (under) expenditures
Beginning working capital
Ending working capital
#502 - RISK MANAGEMENT FUND
Revenues
Transfers in - #001
(94,400)
1,496,093
1,401,693
(129,400) 15,400
1,496,093 1,366,693
1,366,693 1,382,093
410,000 0 410,000 425,000 15,000 3.66%
Total revenues 410,000 0 410,000 425,000 15,000 3.66%
Expenditures
Auto & Property Insurance 410,000 0 410,000 425,000 15,000 3.66%
Total expenditures 410,000 0 410,000 425,000 15,000 3.66%
Revenues over (under) expenditures 0 0 0
Beginning fund balance 276,004 276,004 276,004
Ending fund balance 276,004 276,004 276,004
TOTAL OF ALL FUNDS
Total of Revenues for all Funds
90,026,301 (1,543,781) 88,482,520 90,086,029
Total of Expenditures for all Funds 89,998,731 9,090,209 99,088,940 97,968,784
Total grant revenues (included in total
revenues) 19,827,385 (3,757,403) 16,139,982 21,079,702
Total Capital expenditures (included in
total expenditures) 28,594,710 (2,084,942) 26,509,768 32,554,699
42
CITY OF SPOKANE VALLEY, WA
2021 Budget
Revenues by Fund
General Fund
Property Tax
Sales Tax
Sales Tax - Public Safety
Sales Tax - Criminal Justice
Gambling and Leasehold Excise Tax
Franchise Fees/Business Registration
State Shared Revenues
Service Revenues
Fines and Forfeitures
Recreation Program Fees
Miscellaneous, Investment Int., Transfers
Total General Fund
12, 724, 200
22,220,000
1,054,800
1,862,400
384,000
1,215,000
1,760,000
1,908,719
1,010,200
643,600
668,500
$ 45,451,419
Other Funds
101 Street Fund $ 5,567,200
103 Paths & Trails Fund 8,900
104 Hotel/Motel Tax Tourism Facilities Fund 690,840
105 Hotel/Motel Tax Fund 352,000
106 Solid Waste Fund 1,737,000
107 PEG Fund 79,000
108 Affordable & Supportive Housing Sales Tax 193,000
122 Winter Weather Reserve Fund 1,900
204 LTGO Bond Debt Service Fund 1,043,850
301 REET 1 Capital Projects Fund 1,025,000
302 REET 2 Capital Projects Fund 1,025,000
303 Street Capital Projects Fund 8,876,315
309 Parks Capital Projects Fund 1,205,680
310 Civic Facilities Capital Projects Fund 3,100
311 Pavement Preservation Fund 4,146,400
312 Capital Reserve Fund 100,000
314 Railroad Grade Separation Projects Fund 13,361,980
402 Stormwater Management Fund 2,040,000
403 Aquifer Protection Area Fund 2,597,045
501 Equipment Rental & Replacement Fund 155,400
502 Risk Management Fund 425,000
Total Other Funds 44,634,610
Total All Funds $ 90,086,029
43
2022 Genera Fund Revenues
Miscellaneous
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Criminal Justice Sales Tax
dr
in
Property Tax
Property Tax
Property Tax - Delinquent
Sales Taxes
Sales Tax
Sales Tax - Public Safety
Sales Tax - Criminal Justice
CITY OF SPOKANE VALLEY, WA
2021 Budget - General Fund
Detail Revenues by Type
11,433, 071
179,986
11,511,773 11,977,663
197,138
187,462
2020
Amended
Budge
12,432,400 12,724, 200
0
11,613, 057 11,708, 911
0
12,165,125 12,432,400 12, 724, 200
21,089,134 22,642,855 24,204,763 21,784,000 22,220,000
983,025 1,074,037 1,149,040 1,034,000 1,054,800
1,765, 040 1,906,001 2,028,789 1,826,000 1,862,400
23,837,199 25,622,893 27,382,592 24,644,000 25,137,200
Gambling and Leasehold Excise Tax
Amusement Games 14,841 13,456 14,401 10,000 13,000
Card Games 279,611 284,720 326,721 214,000 285,000
Bingo & Raffles 1,060 1,278 2,101 0 1,000
Punch Boards & Pull Tabs 72,292 64,303 76,573 52,000 67,000
Leasehold Excise Tax 11,073 5,469 8,029 7,000 7,000
Leasehold Excise Tax (State) 9,175 11,140 13,790 11,000 11,000
388,052 380,366 441,615 294,000 384,000
Licenses & Permits
General Business Licenses
Franchise Fees
124,006
1,152, 203
117,917 115,235
1,092,287 1,100, 597
1,276,209 1,210, 204
120,000 115,000
1,100, 000 1,100, 000
1,215, 832 1,220,000 1,215,000
State Shared Revenues
City Assistance State Revenue 0 27,311 112,334 0 0
Streamline Mitigation of Sales Tax 550,976 333,140 2,004 0 0
Payment in Lieu of Taxes - DNR 7,738 0 3,630 4,000 4,000
CJ - High Crime 190,802 268,009 263,038 0 0
MVET Criminal Justice - Population 26,834 27,780 29,063 30,000 32,000
CJ Contracted Services 165,647 171,356 179,012 165,000 165,000
CJ Special Programs 98,475 100,300 104,438 108,300 114,000
Marijuana Enforcement 34,147 0 0 0 0
Marijuana Excise Tax Distribution 41,164 259,242 187,547 110,200 109,000
DUI - Cities 14,187 14,004 13,038 14,000 14,000
Liquor Board Excise Tax 458,560 487,739 533,694 531,000 552,000
Liquor Board Profits 794,980 786,251 781,018 725,700 770,000
2,383,510 2,475,132 2,208,816
1,688,200 1,760,000
Service Revenues
Accessory Dwelling 588 420 588 300 353
Building & Planning Fees 175,123 77,010 263,991 186,200 158,390
Building Permits 1,327,855 1,414,420 1,508,693 1,130,000 905,216
Code Enforcement 8,198 15,050 10,734 7,000 6,440
Demolition Permits 4,143 4,074 4,553 4,000 2,732
Entertainment License 11,649 0 7,087 0 4,252
Grading Permits 11,610 22,619 26,286 9,000 15,772
Home Profession Fee 5,124 3,192 2,520 3,600 1,512
Mechanical Permits 129,766 146,519 147,879 110,000 88,727
Misc. Permits & Fees 5,967 18,492 23,968 6,000 13,128
Planning Fees 475,409 751,859 909,688 490,000 547,702
Plumbing Permits 62,542 79,097 74,808 62,000 44,885
Right of Way Permits 123,067 204,963 197,026 120,000 118,216
Street Vacation Permits 1,365 0 4,095 1,300 1,300
Temporary Use Permit Fees 471 157 157 400 94
2,342,877 2,737,872 3,182,073 2,129,800 1,908,719
46
CITY OF SPOKANE VALLEY, WA
2021 Budget - General Fund
Detail Revenues by Type
Fines and Forfeitures
Public Safety False Alarm Services
Public Safety Grants
Fines & Forfeits - Traffic
Other Criminal- Non Traffic Fines
Recreation Program Charges
Activity Fees (To use a recreational facility)
Program Fees (To participate in a program)
5,534
0
421,240
464,056
890,830
27,134
0
414,647
536,505
64,845
0
428,191
459,460
100,000
50,000
447,000
480,700
978,286 952,496
467,504
271,566
739,070
75,000
50,000
421,000
464,200
1,077,700 1,010,200
459,368 526,026
205,289 205,914
112,331 460,600
7,169 183,000
664,657 731,940
119,500 643,600
Miscellaneous
AWC Health & Wellness 0 949 0 1,000 1,000
Investment Interest 309,826 690,528 916,684 700,000 500,000
Sales Tax Interest 18,315 34,772 46,720 35,000 35,000
Interest on Gambling Tax 271 70 138 500 300
Interest on Liens & Judgments 0 0 187 0 1,000
Police Precinct Rent 37,446 38,244 39,178 39,000 39,000
Police Precinct Maintenance 12,891 14,694 14,717 15,000 15,000
Judgments and Settlements 44,489 0 1,686 0 0
Miscellaneous Revenue & Grant Proceeds 170,760 20,776 28,458 4,571,400 46,000
Copy Charges 595 766 1,520 0 0
SCRAPS pass -through 1,145 1,137 1,172 1,200 1,200
Reimbursement of Chamber wall repairs 0 0 0 500,000 0
595,738 801,936 1,050,460 5,863,100 638,500
Transfers
Transfers in - #101 (street admin) 39,700 39,700 0 0 0
Transfers in - #105 (h/m tax-CP advertising) 15,778 26,037 30,000 30,000 30,000
Transfers in - #106 (solid waste repayment) 40,425 40,425 40,422 0 0
Transfers in - #310 498,500 0 0 0 0
Transfers in -#402 (storm admin) 13,400 13,400 0 0 0
Transfers in - #501 77,000 0 0 0 0
684,803
Total General Fund Revenue 44,751,345
119,562 70,422
46,699,819 49,401,371
30,000 30,000
49,498,700 45,451,419
47
101 - Street Fund
Utilities tax
Motor Vehicle Fuel (Gas) Tax
Multimodal Transportation Revenue
Right -of -Way Maintenance Fee
Investment Interest
Other Miscellaneous Revenues & Grants
Nonrecurring Transfer in - #001
Nonrecurring Transfer in - #122
Nonrecurring Transfer in - #312
CITY OF SPOKANE VALLEY, WA
2021 Budget - Other Funds
Detail Revenues by Type
2020
Amended
Budget
2021
Proposed
Budget
1,982,391 1,854,641 1,563,981 1,521,000 1,431,000
2,032,175 2,063,390 2,018,186 1,715,000 2,062,000
98,994 133,525 132,637 113,000 130,600
136,112 94,571 84,704 70,000 70,000
7,842 17,504 4,022 17,000 4,000
135,826 97,958 23,911 10,000 10,000
O 0 0 350,200 1,859,600
O 0 620,000 0 0
O 0 907,544 1,364,706 0
4,393,340
4,261,589 5,354,985
5,160,906 5,567,200
103 - Paths & Trails Fund
Motor Vehicle Fuel (Gas) Tax 8,571 8,703 8,512 8,600 8,700
Investment interest 370 390 186 400 200
8,941 9,093 8,698 9,000 8,900
104 - Hotel/Motel Tax - Tourism Facilities Fund
Hotel/Motel Tax 400,509 415,295 454,283 213,000 213,000
Transfers in - #105 250,000 250,000 275,000 0 453,840
Investment interest 6,854 24,183 43,589 24,000 24,000
105 - Hotel/Motel Tax Fund
Hotel/Motel Tax
Investment Interest
657,363 689,478 772,872 237,000 690,840
615,981 646,975 743,852 346,000 346,000
3,548 7,058 8,459 6,000 6,000
619,529
654,033 752,311
352,000 352,000
106 - Solid Waste
Solid Waste Administrative fee 172,550 182,900 252,396 225,000 225,000
Solid Waste Road Wear fee 0 1,108,028 1,513,532 1,500,000 1,500,000
Grant Proceeds 59,389 0 0 0 0
Investment Interest 1,335 12,486 24,752 12,000 12,000
233,274 1,303,414 1,790,680
1,737,000 1,737,000
107 - PEG Fund
Comcast PEG contribution 76,471 81,322 79,498 79,000 79,000
Investment Interest 1,676 971 2,096 0 0
78,147 82,293 81,594 79,000 79,000
108 - Affordable & Supportive Housing Sales Tax
Affordable & Supportive Sales Tax
121 - Service Level Stabilization Reserve Fund
Investment Interest
O 0 0 144,750 193,000
0 0 0 144,750 193,000
16,575 0 0 0 0
16,575 0 0 0 0
122 - Winter Weather Reserve Fund
FEMA Grant Proceeds 3,170 0 10,366 0 0
Investment Interest 3,712 5,354 9,899 5,400 1,900
Transfer in - #001 258,000 490,000 120,000 500,000 0
264,882 495,354 140,265 505,400 1,900
204 - Debt Service - LTGO 03 Fund
Facilities District Revenue 379,750 414,050 432,150 459,500 480,800
Transfers in-#001 397,350 399,350 401,250 401,450 401,500
Transfers in -#301 79,426 82,000 82,475 80,375 80,775
Transfers in - #302 79,425 82,000 82,475 80,375 80,775
935,951 977,400 998,350 1,021,700 1,043,850
48
301 - REET 1 Capital Projects Fund
REET 1 - lst Quarter Percent
Investment Interest
302 - REET 2 Capital Projects Fund
REET 2 - 2nd Quarter Percent
Investment Interest
CITY OF SPOKANE VALLEY, WA
2021 Budget - Other Funds
Detail Revenues by Type
1,503,787
21,599
1,968,317 1,695,344
47,045
61,383
2020
Amended
Budget
2021
Proposed
Budget
1,000, 000 1,000,000
35,000
25,000
1,525, 386
2,015,362 1,756,727
1,503,787
1,968,317 1,695,344
1,035, 000 1,025,000
1,000, 000 1,000,000
25,594 61,879 80,784 35,000 25,000
1,529,381
2,030,196 1,776,128
1,035,000 1,025,000
303 - Street Capital Projects Fund
Grant Proceeds 3,499,888 6,566,816 2,783,332 5,940,505 6,843,308
Developer Contributions 124,488 29,144 228,953 1,311,059 53,703
Investment Interest 0 0 586 0 0
Transfers in-#301 294,558 901,287 517,107 872,605 316,620
Transfers in-#302 81,613 1,031,071 (192,297) 518,199 1,662,684
Transfers in-#312 2,138,145 (547,287) 1,999,130 1,781,727 0
6,138,692
7,981,031 5,336,811
10,424,095 8,876,315
309 - Parks Capital Projects Fund
Grant Proceeds 1,657,548 1,605,948 1,114,049 1,605,583 480,530
Investment Interest 215 183 83 0 0
Transfers in-#001 160,000 583,206 1,334,369 3,067,879 160,000
Transfers in - #103 0 50,000 0 0 0
Transfers in - #312 277,437 289,661 262,599 119,373 565,150
2,095,200
310 - Civic Facilities Capital Projects Fund
Investment Interest 9,029
2,528,998 2,711,100
14,049 16,700
4,792, 835 1,205,680
17,000 3,100
9,029 14,049 16,700 17,000 3,100
311 - Pavement Preservation Fund
Grants 89,209 1,422,404 3,665,905 10,588 0
Investment Interest 20,536 54,724 49,593 0 0
Transfers in -#001 953,200 962,700 972,300 982,023 991,843
Transfers in -#101 67,342 67,342 0 0 0
Transfers in -#106 0 1,000,000 1,608,028 1,513,532 1,500,000
Transfers in -#301 660,479 685,329 734,300 772,639 827,278
Transfers in -#302 660,479 685,329 734,300 772,638 827,279
2,451,245 4,877,828 7,764,426 4,051,420 4,146,400
312 - Capital Reserve Fund
Investment Interest 52,170 126,565 225,908 100,000 100,000
Sale of Land 0 405,056 0 0 0
Transfers in-#001 3,003,929 3,795,429 7,109,300 0 0
Transfers in - #309 0 0 0 200,000 0
Transfers in - #310 0 0 18,452 16,700 0
Transfers in - #313 0 0 88,589 0 0
313 -City Hall Construction Fund
Investment Interest
2016 LTGO Bond Issue Proceeds/Premium
3,056,099
4,327,050 7,442,249
316,700 100,000
18,894 1,416 953 0 0
0 0 0 0 0
18,894 1,416 953 0 0
49
314 - Railroad Grade Separation Projects Fund
Grant Proceeds
Investment Interest
Transfers in - #301
Transfers in - #302
Transfers in - #312
CITY OF SPOKANE VALLEY, WA
2021 Budget - Other Funds
Detail Revenues by Type
2020
Amended
Budget
2021
Proposed
Budget
87,610 571,136 1,447,398 3,526,378 11,508,819
4,072 16,591 15,883 0 0
1,200,000 0 104,918 869,008 0
111,941 (8,147) 0 0 1,127,387
482,216 0 0 142,500 725,774
1,885,839
579,580 1,568,199
4,537,886 13,361,980
402 - Stormwater Management Fund
Stormwater Management Fee 1,895,033 1,920,509 1,936,362 1,900,000 1,900,000
Grant Proceeds - Nonrecurring 370,207 128,695 58,746 59,828 100,000
Investment Interest 20,564 40,465 48,642 40,000 40,000
2,285,804
2,089,669 2,043,750
1,999,828 2,040,000
403 - Aquifer Protection Area Fund
Spokane County 452,110 462,980 469,429 460,000 460,000
Grant Proceeds 58,722 597,733 101,715 446,700 2,122,045
Investment Interest 10,238 28,620 37,329 20,000 15,000
521,070 1,089,333 608,473 926,700 2,597,045
501 - Equipment Rental & Replacement Fund
Interfund Vehicle Lease 146,429 141,929 0 0 0
Vehicle rentals - #001 0 0 30,000 28,000 31,300
Vehicle rentals-#101 0 0 21,250 14,500 10,250
Vehicle rentals - #101 (plow replace.) 0 0 77,929 48,500 60,500
Vehicle rentals - #402 0 0 12,750 14,000 6,750
Transfers in - #001 (CenterPlace kitchen reserve) 36,600 36,600 36,600 36,600 36,600
Transfers in - #001 (Code Enforcement Vehicle) 0 0 0 30,000 0
Investment Interest 9,651 19,874 26,715 19,000 10,000
502 - Risk Management Fund
Transfers in - #001
192,680 198,403 205,244 190,600 155,400
350,000 370,000 390,000 410,000 425,000
Investment Interest 1,107
2,135 2,124 0 0
351,107
372,135 392,124
410,000 425,000
Total of "Other Fund" Revenues 29,268,428 36,577,704 41,522,639 38,983,820 44,634,610
General Fund Revenues 44,751,345 46,699,819 49,401,371 49,498,700 45,451,419
Total Revenues 74,019,773 83,277,523 90,924,010 88,482,520 90,086,029
50
CITY OF SPOKANE VALLEY, WA
2021 Budget
Expenditures by Fund and Department
General Fund
Council $ 631,566
City Manager 1,158,089
City Attorney 718,593
Public Safety 28,180,515
Operations & Administrative
Deputy City Manager 284,844
Finance 1,500,659
Human Resources 318,540
City Hall Operations and Maintenance 301,093
Community & Public Works
Engineering 2,098,642
Economic Development 1,070,762
Building and Planning 2,487,066
Parks & Recreation
Administration 356,467
Maintenance 940,003
Recreation 328,534
Aquatics 510,053
Senior Center 35,403
CenterPlace 972,214
General Government 5,384,723
Total General Fund $ 47,277,766
Other Funds
101 Street Fund
105 Hotel/Motel Tax Fund
106 Solid Waste
107 PEG Fund
122 Winter Weather Reserve Fund
204 LTGO Bond Debt Service Fund
301 REET 1 Capital Projects Fund
302 REET 2 Capital Projects Fund
303 Street Capital Projects Fund
309 Parks Capital Projects Fund
311 Pavement Preservation
312 Capital Reserve Fund
314 Railroad Grade Separation Projects
402 Stormwater Management Fund
403 Aquifer Protection Area
501 Equipment Rental & Replacement (ER&R)
502 Risk Management Fund
5,567,200
708,240
1,737,000
73,000
500,000
1,043,850
1,224,673
3,698,125
8,876,315
1,120,305
4,726,350
2,050,524
13,796,320
2,626,007
2,378,109
140,000
425,000
Total Other Funds $ 50,691,018
Total All Funds $ 97,968,784
51
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Community & Public Works
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Wages, Payroll Taxes & Benefits
Supplies
Services & Charges
Total
CITY OF SPOKANE VALLEY, WA
2021 Budget
General Fund Department Changes from 2020 to 2021
290,187
4,950
327,050
2020
Amended
Budget
290,187
4,950
327,050
301,266
5,500
324,800
Difference Between
2020 and 2021
Increase Decrease)
11,079
550
(2,250)
622,187 622,187 631,566 9,379
ova
3.82%
11.11%
(0.69%)
1.51%
City Manager
Wages, Payroll Taxes & Benefits 920,892 954,192 1,087,699 133,507 13.99%
Supplies 4,300 4,300 6,800 2,500 58.14%
Services & Charges 72,690 72,690 63,590 (9,100) (12.52%)
Total
997,882 1,031,182 1,158, 089
126,907 12.31%
City Attorney
Wages, Payroll Taxes & Benefits 616,403 616,403 627,353 10,950 1.78%
Supplies 4,414 4,414 4,185 (229) (5.19%)
Services & Charges 87,125 87,125 87,055 (70) (0.08%)
Total 707,942 707,942 718,593 10,651 1.50%
Public Safety
Non -Departmental (Fines & Forfeits) 516,550 516,550 485,900 (30,650) (5.93%)
Wages/Payroll Taxes/Benefits 13,266 13,266 19,000 5,734 43.22%
Supplies 30,500 30,500 52,000 21,500 70.49%
Other Services and Charges 587,515 337,515 277,715 (59,800) (17.72%)
Intergovernmental Services 25,451,383 25,975,872 27,267,000 1,291,128 4.97%
Total 26,599,214 26,873,703 28,101,615 1,227,912 4.57%
Deputy City Manager
Wages, Payroll Taxes & Benefits 234,012 234,012 243,944 9,932 4.24%
Supplies 950 950 700 (250) (26.32%)
Services & Charges 42,225 42,225 40,200 (2,025) (4.80%)
Total 277,187 277,187 284,844 7,657 2.76%
Finance/IT
Wages, Payroll Taxes & Benefits 1,443,953 1,443,953 1,476,684 32,731 2.27%
Supplies 6,450 6,450 3,000 (3,450) (53.49%)
Services & Charges 28,120 28,120 20,975 (7,145) (25.41%)
Total 1,478,523 1,478,523 1,500,659 22,136 1.50%
Human Resources
Wages, Payroll Taxes & Benefits 281,331 281,331 293,505 12,174 4.33%
Supplies 1,280 1,280 1,000 (280) (21.88%)
Services & Charges 30,705 30,705 24,035 (6,670) (21.72%)
Total 313,316 313,316 318,540 5,224 1.67%
City Hall Operations & Maintenance
Wages, Payroll Taxes & Benefits 94,270 94,270 106,593 12,323 13.07%
Supplies 28,000 28,000 27,000 (1,000) (3.57%)
Services & Charges 174,000 174,000 167,500 (6,500) (3.74%)
Total 296,270 296,270 301,093 4,823 1.63%
Community & Public Works - Engineering
Wages, Payroll Taxes & Benefits 1,726,845 1,710,195 1,855,308 145,113 8.49%
Supplies 32,850 32,850 30,500 (2,350) (7.15%)
Services & Charges 212,036 212,036 212,834 798 0.38%
Total 1,971,731 1,955, 081 2,098,642 143,561 7.34%
Community & Public Works - Economic Dev
Wages, Payroll Taxes & Benefits 724,084 724,084 639,017
Supplies 3,000 3,000 3,000
Services & Charges 392,745 392,745 403,745
Total 1,119,829 1,119, 829
(85,067)
0
11,000
(11.75%)
0.00%
2.80%
1,045,762 (74,067)
(6.61 %)
(Continued to next page)
55
CITY OF SPOKANE VALLEY, WA
2021 Budget
General Fund Department Changes from 2020 to 2021
(Continued from previous page)
Community & Public Works - Building & Planning
Wages, Payroll Taxes & Benefits 2,044,559 2,044,559 2,134,016
Supplies 47,000 47,000 35,050
Services & Charges 328,855 328,855 318,000
Total
2,420,414
2,420,414 2,487,066
Difference Between
2020 and 2021
Increase ;Decrease)
89,457
(11,950)
(10,855)
°Io
4.38%
(25.43%)
(3.30%)
66,652 2.75%
Parks & Rec- Admin
Wages, Payroll Taxes & Benefits 283,127 283,127 292,667 9,540 3.37%
Supplies 5,000 5,000 5,000 0 0.00%
Services & Charges 64,100 49,100 58,800 9,700 19.76%
Total 352,227 337,227 356,467 19,240 5.71%
Parks & Rec- Maintenance
Supplies 3,500 3,500 3,500 0 0.00%
Services & Charges 914,000 914,000 936,503 22,503 2.46%
Total 917,500 917,500 940,003 22,503 2.45%
Parks & Rec- Recreation
Wages, Payroll Taxes & Benefits 231,081 181,081 230,484 49,403 27.28%
Supplies 8,650 8,650 9,150 500 5.78%
Services & Charges 86,190 53,190 88,900 35,710 67.14%
Total 325,921 242,921 328,534 85,613 35.24%
Parks & Rea Aquatics
Supplies 2,000 2,000 2,000 0 0.00%
Services & Charges 499,853 130,853 508,053 377,200 288.26%
Total 501,853 132,853 510,053 377,200 283.92%
Parks & Rec- Senior Center
Wages, Payroll Taxes & Benefits 36,347 36,347 28,303 (8,044) (22.13%)
Supplies 1,600 1,600 1,600 0 0.00%
Services & Charges 5,500 5,500 5,500 0 0.00%
Total 43,447 43,447 35,403 (8,044) (18.51%)
Parks & Rec- CenterPlace
Wages, Payroll Taxes & Benefits 538,083 468,083 542,938 74,855 15.99%
Supplies 85,537 67,537 85,537 18,000 26.65%
Services & Charges 341,739 281,739 343,739 62,000 22.01%
Total 965,359 817,359 972,214 154,855 18.95%
General Government
Supplies 99,000 99,000 81,400 (17,600) (17.78%)
Services & Charges 802,100 802,100 813,050 10,950 1.37%
Intergovernmental Services 362,511 362,511 372,930 10,419 2.87%
Capital outlays 57,500 57,500 30,000 (27,500) (47.83%)
Total 1,321,111 1,321,111 1,297,380 (23,731) (1.80%)
Transfers out - #204 401,450 401,450 401,500 50 0.01 %
Transfers out - #309
Transfers out - #311
Pavement Preservation 982,023 982,023 991,843 9,820 1.00%
Transfers out - #501 36,600 36,600 36,600 0 0.00%
160,000 160,000 160,000 0 0.00%
Transfers out - #502 410,000 410,000 425,000 15,000 3.66%
Total recurring expenditures 43,221,986 42,898,125 45,101,466 2,203,341 5.14%
(Continued to next page)
56
CITY OF SPOKANE VALLEY, WA
2021 Budget
General Fund Department Changes from 2020 to 2021
(Continued from previous page)
Summary by Category
Wages, Payroll Taxes & Benefits
Supplies
Services & Charges
Transfers out - #204
Transfers out - #309
Transfers out - #311
Transfers out - #501
Transfers out - #502
Non -Departmental (fines & forfeits)
Intergovernmental Svc (public safety)
Intergovernmental Svc
Capital outlay
Difference Between
2020 and 2021
Increase 'Decrease)
9,478,440 9,375,090 9,878,777 503,687 5.37%
368,981 350,981 356,922 5,941 1.69%
4,996,548 4,269,548 4,694,994 425,446 9.96%
401,450 401,450 401,500 50 0.01%
160,000 160,000 160,000 0 0.00%
982,023 982,023 991,843 9,820 1.00%
36,600 36,600 36,600 0 0.00%
410,000 410,000 425,000 15,000 3.66%
516,550 516,550 485,900 (30,650) (5.93%)
25,451,383 25,975,872 27,267,000 1,291,128 4.97%
362,511 362,511 372,930 10,419 2.87%
57,500 57,500 30,000 (27,500) (47.83%)
43,221,986 42,898,125 45,101,466 2,203,341 5.14%
57
Fund
Dept: 0
Legislative Branch
Spokane Valley
2021 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 2020
• Updated and adopted a 2021 State Legislative Agenda.
• Updated and adopted a Federal Legislative Agenda.
• Worked with State and Federal Legislators and Lobbyists on behalf of City interests including lobbying trips to
Olympia.
• Began the right-of-way acquisition process on the Pines/BNSF Grade Separation Project.
• Completed the right-of-way acquisition on the Barker/BNSF Grade Separation Project with the exception of one
parcel upon which we've received notification of a Cert 3 acceptance.
• Obligated construction funds for the Barker/BNSF Grade Separation Project.
• Completed the CenterPlace West Lawn and roof replacement projects at CenterPlace.
• In response to the COVID-19 pandemic event and the subsequent federal approval of the CARES Act the City
successfully established programs to allocate the nearly $4.4 million we received to partially meet the needs of
those members of our community that have suffered the greatest economic loss. This money was used in a variety
of ways including rent, mortgage and utility assistance; food security; small business and nonprofit grants; and
assisting local school districts in the acquisition of personal protection equipment.
• Authorized Staff to apply for a grant of up to $1 million to reimburse the potential acquisition of a 45-acre parcel of
land that would in the future be used for park development.
• Completed the Evergreen to Sullivan portion of the Appleway Trail project which now means Spokane Valley has a
trail running for 5.5 contiguous miles from University to Corbin.
• Completed improvements to Indiana Avenue fronting the Spokane Valley Mall with minimal impacts to the adjoining
businesses.
• Completed the construction of Garland Avenue between Flora and Barker.
• Adopted a balanced 2021 Budget and for the twelfth consecutive year did so without taking the 1 % increase in
property taxes that is allowed by State Law.
• In the midst of a COVID-19 induced recession, adopted a 2021 Budget with status quo levels of service and a General
• Fund budget that has recurring revenues exceeding recurring expenditures and an ending fund balance of at least
50% of recurring expenditures.
Goals for 2021
1) Work with state and federal legislators towards advancing the concepts outlined in the Bridging the Valley study
including obtaining financial assistance for the Pines, Sullivan, and Park Grade Separation Projects.
2) Actively pursue a plan to sustain the City's Pavement Preservation Program, to include sustained financing in Street
Fund #101 and Pavement Preservation Fund #311.
3) Pursue state and federal financial assistance to address transportation concerns along the entire Barker Corridor.
4) Sustain and expand where possible, economic development efforts including the retention and expansion of
existing businesses and recruitment of new businesses.
5) Continue to foster relationships with federal, state, county and local legislators.
6) Pursue financing for Balfour Park and Appleway Trail amenities, and continue the acquisition of park land.
7) Pursue financing for connections between the Appleway Trail, Balfour Park, Dishman Hills and the Centennial Trail
creating where possible, a continuous loop for users.
8) Maximize the law enforcement contract to address staffing levels by enhancing recruiting efforts, minimizing
out -of -service days, increasing retention, and taking steps to make the officer positions and the Spokane Valley
Police Department increasingly appealing as a career path for those seeking to pursue a law enforcement career
in Spokane Valley.
9) Increase community interactions, share information, and obtain feedback on current and future projects and priorities.
10) Prioritize involvement in public safety, in particular discussions regarding the jail and the criminal justice system, in
order to maintain an understanding of options to keep our costs under control.
(continued on next page)
58
Dept: 01
Legislative Branch
Spokane Valley!
2021 Budget
(continued from prior page)
Personnel - FTE Equivalents
Mayor
Council
Total FTEs
Budget Summary
2017
Actual
1.0
6.0
7.0
2018
Actual
1.0
6.0
7.0
Actual
1.0
6.0
7.0
2020
Budget
1.0
6.0
7.0
2021
Budget
1.0
6.0
7.0
Budget Detail
Wages, Payroll Taxes & Benefits $ 219,902 $ 198,884 $ 262,268 $ 290,187 $ 301,266
Supplies 1,974 6,923 5,489 4,950 5,500
Services & Charges 186,243 197,306 295,366 327,050 324,800
Total Legislative Branch $ 408,119 $ 403,113 $ 563,123 $ 622,187 $ 631,566
59
Fund: 001
Executive
Spokane Valley,
2021 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 2020
• Worked to support City Council's 2020 Goals as referenced in the Legislative Branch Budget.
• Worked with all City departments to update the 2021 Business Plan that is a precursor to the development of the 2021
Budget which is accomplished by linking community priorities, financial projections and City Council goals.
• Prepared a 2021 General Fund Budget with status quo levels of service.
• Worked with Council to prepared a 2021 State 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 Council and Staff to update our Federal Legislative Agenda.
• Worked with State and Federal Legislators and Lobbyists on behalf of City interests including lobbying in Olympia.
• 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 including a discussion on options for
preservation surface treatments.
Goals for 2021
• Focus staff efforts on the City's budget priorities that are composed of public safety, pavement preservation,
transportation and infrastructure and economic development.
• Work to support City Council's 2021 Goals as referenced under the Legislative Branch Budget.
• Present Council with a balanced 2022 Budget that includes General Fund recurring revenues exceeding
recurring expenditures and an ending fund balance that is at least 50% of recurring expenditures.
• Work with Federal and State Legislators and Lobbyists on behalf of the interests of our City.
• Prepare the 2022 State and Federal Legislative Agendas for Council consideration.
Personnel - FTE Equivalents
City Manager
City Clerk
Deputy City Clerk
Administrative Analyst
Senior Administrative Analyst
Administrative Assistant (CC)
Executive Assistant (CM)
Housing & Homeless Services Coordinator
Total FTEs
Budget Summary
2017
Actual
1.0
1.0
1.0
0.0
0.0
1.0
1.0
0.0
5.0
2018
Actual
1.0
1.0
1.0
1.0
1.0
1.0
1.0
0.0
5.0
2019
Actua
1.0
1.0
1.0
1.0
1.0
0.5
1.0
0.0
7.0
2020
Budget
1.0
1.0
1.0
1.0
1.0
0.5
1.0
1.0
7.5
2021
Budget
1.0
1.0
1.0
1.0
1.0
0.5
1.0
1.0
7.5
Budget Detail
Wages, Payroll Taxes & Benefits $ 580,529 $ 783,650 $ 830,903 $ 954,192 $ 1,087,699
Supplies 3,569 3,470 3,750 4,300 6,800
Services & Charges 26,059 48,380 53,604 72,690 63,590
Nonrecurring expenditures 0 7,341 0 5,000 0
Total City Manager Division $ 610,157 $ 842,841 $ 888,257 $ 1,036,182 $ 1,158,089
60
Dept: 013
Executive Branch
Spokane Valley
2021 Budget
015 - City Attorney Division
Accomplishments for 2020
• Provided significant assistance to Council and other staff regarding homelessness issues, including issues
related to funding affordable housing, available resources, land use issues related to affordable housing and
homeless shelters, regional collaboration, and enforcement options. Assisted in development and implementation
of new park regulations, and regulations addressing camping on public property.
• Provide wide range of assistance to Council and staff regarding response to COVID-19 pandemic.
• Significant involvement in a number of legislative land use and permitting issues, including conducting
administrative appeals and litigation in Superior Court.
• Provide advice and assistance to City Manager and staff regarding ongoing implementation issues with solid
waste collection contracts related to changes in recycling markets.
• Assisted with issues related to the 2020 lodging tax revenue distributions, including revisions.
• Conducted various trainings for Council, Planning Commission, the Lodging Tax Advisory Committee, and staff.
• Assisted with various litigation cases against the City.
• Provided legal support to Code Enforcement for prosecuting and abating nuisance cases.
• Provided support to senior staff regarding pursuit of City Hall Council Chambers curved wall construction
defect issues.
• Assisted staff in numerous property acquisition issues associated with the Barker Grade Separation Project.
• Assisted staff and Council in drafting legislative agenda for state and federal lobbying efforts, primarily aimed
at securing additional funding for the Pines Grade Separation Project.
• Negotiated/finalized agreement with Valleyfest for adoption.
• Acted as City liaison with regional entities on a broad range of criminal justice and mental health issues,
including the Spokane Regional Law and Justice Council, and the Justice Task Force.
• Responded to numerous public record issues, including review of records.
Goals for 2021
• 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 2021 state Legislative Agenda.
Personnel - FTE Equivalents
City Attorney
Deputy City Attorney
Attorney
Administrative Assistant - Legal
Total FTEs
Interns
Budget Summary
2017
Actual
1.0
1.0
0.0
1.0
3.0
2018
Actual
1.0
1.0
0.5
1.0
3.0
2019'
Actua
2020
Budget
2021
Budget
1.0 1.0 1.0
1.0 1.0 1.0
0.5 1.0 1.0
1.0 1.0 1.0
3.5 4.0 4.0
2.0 2.0 2.0 2.0 2.0
Budget Detail
Wages, Payroll Taxes & Benefits $ 411,988 $ 472,873 $ 510,618 $ 616,403 $ 627,353
Supplies 1,030 1,340 1,220 4,414 4,185
Services&Charges 66,130 49,896 53,911 87,125 87,055
Nonrecurring expenditures 0 5,919 0 0 0
Total City Attorney Division $ 479,148 $ 530,028 $ 565,749 $ 707,942 $ 718,593
61
Spokane Valley
2021 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
to provide municipal court services. The contract provides for
the services of judge and court commissioner with related support
staff. Budgeted amount also includes jury management fees.
Law Enforcement - The Spokane County Sheriffs Office is
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
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
services to include licensing, care and treatment of lost
or stray animals, and response to potentially dangerous animal
confrontations.
Non -Departmental
Fines and forfeitures to the State of Washington
Grant expenditures
$ 2,245,000
23,480,715
1,500,000
350,000
485,900
40,000
Total Recurring Expenditures 28,101,615
Nonrecurring Expenditures:
Building repair and office furniture
Machinery and equipment
Total Nonrecurring Expenditures
Total Recurring and Nonrecurring Expenditures
30,000
48,900
78,900
$ 28,180, 515
62
Recurring:
Judicial System:
District Court Contract
Public Defender Contract
Prosecutor Contract
Pretrial Services Contract
Subtotal Judicial System
Law Enforcement System:
City of Spokane Valley
2021 Budget
016 - Public Safety
2017
Actual
2018
Actual
2019
Actual !.
2020
Budget
2021
Budget
$ 712,168 $ 836,995 $ 888,965 $ 919,269 $ 925,000
697,986 788,302 745,088 740,207 750,000
464,250 457,949 424,896 383,169 450,000
107,807 105,793 109,783 120,000 120,000
1,982,211 2,189,039 2,168,732 2,162,645 2,245,000
Sheriff Contract 17,792,178 20,177,258 20,272,826 22,218,101 23,072,000
Emergency Management Contract 97,094 92,296 89,425 100,000 100,000
Wages, Payroll Taxes & Benefits 2,819 9,802 16,164 13,266 19,000
Operating Supplies 3,509 2,346 72 2,500 0
Clothing & Uniform 0 358 636 0 0
Repair& Maintenance. Supplies 1,202 2,730 11,208 3,000 12,000
Professional Services 0 3,373 3,773 3,500 4,000
Cell Phones 0 278 469 0 0
Registrations 0 0 70 0 0
Electricity/Gas 18,283 16,505 16,579 18,000 18,000
Water 1,621 1,806 1,762 2,000 2,000
Sewer 2,102 1,348 1,079 2,300 2,000
Waste Disposal 3,442 585 0 0 0
Janitorial Services 0 32,325 28,631 0 30,000
Law Enf. Bldg Maintenance Contract 74,108 26,235 16,706 61,000 20,000
Taxes and Assessments 715 715 715 715 715
Equipment Rental 0 0 767 0 1,000
Miscellaneous Services/Contingency 0 0 0 250,000 200,000
False Alarm Charges & Fees 3,135 404 809 0 0
Bank Fees 2,333 0 0 0 0
Subtotal Law Enforcement System 18,002,541 20,368,364 20,461,691 22,674,382 23,480,715
Jail System:
Jail Contract 1,331,721 1,249,948 1,493,325 1,145,126 1,500,000
Subtotal Jail System 1,331,721 1,249,948 1,493,325 1,145,126 1,500,000
Other:
Fines & Forfeitures State Remittance 464,056 495,683 441,880 516,550 485,900
Animal Control Contract 293,425 299,139 306,509 350,000 350,000
Non -Capital Equipment for JAG Grant 0 0 0 25,000 40,000
Settle & Adjust (1,087,807) 0 0 0 0
Subtotal Other (330,326) 794,822 748,389 891,550 875,900
Subtotal Recurring 20,986,147 24,602,173 24,872,137 26,873,703 28,101,615
Nonrecurring:
Police Athletic League Grant 0 0 4,069 0 0
Building Repair and Maintenance 0 0 0 15,000 30,000
Carpet and Workstation Replacement 0 0 59,272 0 0
Replace HVAC units 0 0 0 60,000 0
Replace handguns and speed trailer 0 0 0 0 48,900
LEC Labor Contract Settlement 323,445 0 0 0 0
Full Facility Generator 0 0 141,690 58,310 0
Capital outlay - CAD / RMS 131,018 22,372 0 0 0
Subtotal Nonrecurring 454,463 22,372 205,031 133,310 78,900
Total Public Safety $ 21,440,610 $ 24,624,545 $ 25,077,168 $ 27,007,013 $ 28,180,515
63
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Dept: 018
Operation & Administrative Ser
Spokane Valley
2021 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 Citv 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 2020
• Supported the 2020 Goals of the Legislative and Executive Branch.
• Worked with the City Manager and Staff to develop the 2021 Business Plan.
• Maintained City operations for permitting and capital projects throughout the COVID-19 pandemic.
• Completed the infrastructure projects within the Northeast Industrial Area and continued the recruitment processes for
ongoing industrial projects.
• Completed the design for the Barker Grade Separation Project and obligated state and federal construction funds.
Goals for 2021
• Initiate construction of the Barker Grade Separation Project.
• Conduct Council discussions on localized and city wide traffic impact fees for new development.
• Complete the design.of the Pines Grade Separation Project.
• Continue to seek funding for the Pines Grade Separation Project.
• Oversee the design of the City Hall repairs.
Personnel - FTE Equivalents
Deputy City Manager
Senior Administrative Analyst
Public Information Officer
Administrative Analyst
Office Assistant I
Office Assistant II
Total FTEs
Budget Summary
2017
Actual
1.0
1.0
1.0
1.0
1.0
1.0
6.0
2018
Actual
1.0
0.0
0.0
0.0
1.0
1.0
3.0
2019
Actua
1.0
0.0
0.0
0.0
0.0
0.0
1.0
2
Budg020
et
1.0
0.0
0.0
0.0
0.0
0.0
1.0
2021
Budget
1.0
0.0
0.0
0.0
0.0
0.0
1.0
Intern 1.0 0.0 0.0 0.0 0.0
Budget Detail
Wages, Payroll Taxes & Benefits $ 637,606 $ 354,918 $ 222,070 $ 234,012 $ 243,944
Supplies 1,277 425 0 950 700
Services & Charges 52,555 83,335 37,162 42,225 40,200
Nonrecurring Software Purchase (Q-Alert) 0 13,195 0 0 0
Total Deputy City Manager Division $ 691,438 $ 451,873 $ 259,232 $ 277,187 $ 284,844
65
Operation &'Administrative Services
Spokane Valley
2021 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 2020
• Implemented audit recommendations.
• Completed the 2019 CAFR by the extended deadline of July 1, 2020, and received a "clean audit opinion" despite
being short staffed due to turnover and the COVID-19 pandemic.
• Maintained consistent levels of service in payroll, accounts payable, budget development, periodic financial report
preparation, and information technology services.
• Worked 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.
• Replaced financial statement preparation software, and provided training to staff on the new software.
• Continued with the ongoing process of refining the replacement program for IT resources.
• Added a new IT Manager position to the department.
• Completed an IT cybersecurity audit with the State Auditor's Office and began long term planning to strengthen the
City's cybersecurity infrastructure.
• Implemented software to provide testing and training to City staff on common cyber attacks, such as phishing emails.
• Worked with City Council, the City Attorneys Office, and other departments to allocate the CARES Act funding
received by the City in response to the COVID-19 pandemic. Performed financial reporting and grant reimbursements
for the funding through the Department of Commerce. Evaluated expenditures for eligibility with the program.
• Implemented a new electronic accounts payable process in order to facilitate invoice review and approval while
City staff were required to work from home due to the COVID-19 pandemic.
Goals for 2021
• 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.
• Explore new software to replace the Eden Financial Management System which has reached end of life.
• Implement Laserfische Workflow for City processes.
(continued on next page)
66
Dept: 0
ation & Administrative Services
Spokane Valley
2021 Budget
(continued from prior page)
Personnel - FTE Equivalents
Finance Director
Accounting Manager
Accountant/Budget Analyst
Accounting Technician
IT Manager
IT Specialist
GIS/Database Administrator
Help Desk Technician
Total FTEs
Budget Summary
17
Actua
1.00
1.00
3.75
2.00
0.00
3.00
1.00
0.00
11.75
2018.'
Actual
1.00
1.00
3.75
2.00
0.00
3.00
1.00
0.00
11.75
201
Actual
1.00
1.00
3.75
2.00
0.00
3.00
1.00
0.00
11.75
2020
Budget
1.00
1.00
3.75
2.00
1.00
2.00
1.00
0.00
11.75
202
Budget
1.00
1.00
3.75
2.00
1.00
2.00
1.00
0.00
11.75
Budget Detail
Wages, Payroll Taxes & Benefits $ 1,209,761 $ 1,269,966 $ 1,275,580 $ 1,443,953 $ 1,476,684
Supplies 3,507 3,350 2,798 6,450 3,000
Services&Charges 20,764 20,667 18,113 28,120 20,975
Total Finance Division $ 1,234,032 $ 1,293,983 $ 1,296,491 $ 1,478,523 $ 1,500,659
67
Fund
Dept: 0'
Operation & Administrative Ser
Spokane Valley
2021 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 2020
• Implemented the City's comprehensive Employee Emergency Response Plan.
• Supported management and employees responding to COVID 19 .
• Offered on-line training to employees working remotely.
• Supported the City's update of the Continuity Of Operations Plan.
• Attained the 2020 Wellcity Award reducing health care plan expense for the City and employees.
• Revised the City's Anti -Harassment and Equal Employment Opportunity policies in preparation for future training.
Goals for 2021
• SurcPssfully bargain a successor Collective Bargaining Agreement with Local 270v.
• Support departments in the Cities return from COVID-19 precautions.
• Increase timely completion of annual employee reviews.
• Examine employee benefit options to target employee needs and reduce employment expenses.
• Provide Anti -Harassment and Equal Employment Opportunity training to employees and Supervisors.
Budget Summary
Personnel - FTE Equivalents
Human Resource Manager
Human Resource Technician
Total FTEs
2017
Actual
1.0
1.0
2.0
2018
Actual
1.0
1.0
2.0
2019
Actua
1.0
1.0
2.0
2020
Budget,
1.0
1.0
2.0
2021
Budget
1.0
1.0
2.0
Budget Detail
Wages, Payroll Taxes & Benefits $ 235,127 $ 251,995 $ 268,140 $ 281,331 $ 293,505
Supplies 1,469 1,227 1,888 1,280 1,000
Services & Charges 15,947 21,949 23,302 30,705 24,035
Total Human Resources Division $ 252,543 $ 275,171 $ 293,330 $ 313,316 $ 318,540
68
Fund: 001
Dept: 032
General Fund
Public Works
Spokane Valley
2021 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.
Personnel - FTE Equivalents
Public Works Director
Administrative Assistant
Capital Improvements Program Manager
Engineer
Engineering Technician I
Engineering Technician II
Maint/Const Inspector
Planning Grants Engineer
Senior Engineer
Senior Engineer - Proj Mgmt
Total FTEs
Budget Summary
2017
Actual
1.0
2.0
1.0
1.0
2.0
1.0
0.5
0.375
0.0
2.0
2018
Actual
0
0
0
0
0
0
0
0
0
0
2019
Actual
0
0
0
0
0
0
0
0
0
0
2020.
Budget
0
0
0
0
0
0
0
0
0
0
2021
Budget
0
0
0
0
0
0
0
0
0
0
10.875 0 0 0 0
Budget Detail
Wages, Payroll Taxes & Benefits $ 658,439 $ 0 $ 0 $ 0 $ 0
Supplies 12,469 0 0 0 0
Services & Charges 88,179 0 0 0 0
Total Public Works $ 759,087 $ 0 $ 0 $ 0 $ 0
69
Fund: 00
Dept: 033
Hall Operations and Maintenance
Spokane Valley
2021 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 City Hall facility, the
construction of which broke ground in June of 2016 and was completed in the Fall of 2017. The building is located on a
3.38 acre site at the southeast corner of Sprague Avenue and Dartmouth Road. The City Hall Operations and Maintenance
Department is responsible for, among other things, the grounds maintenance, janitorial services, and maintenance
of the HVAC and other building systems. This department is also responsible for the operations and maintenance of
other City facilities, such as the Valley Precinct and the Street Maintenance Shop, as time allows.
Accomplishments for 2020
• Explored opportunities for cost savings related to contract services: landscape maintenance, etc.
• Tracking maintenance request system with the newly created tracking system to more easily prioritize requests.
• Continue to coordinate maintenance activities with SVPD Precinct staff.
• Continue to coordinate maintenance activities with Street Maintenance Shop staff.
• Refined City Hall security system functions to reduce false alarms.
• Created annual building systems maintenance schedule: elevator, alarm, suppression, etc.
• Complete City Hall facade improvements following maintenance/repair activities.
Goals for 2021
• Continue options for cost savings related to contract services: landscape maintenance, etc.
• Monitor maintenance tracking system in order to prioritize work.
• Continue to coordinate maintenance activities with SVPD Precinct staff.
• Continue to coordinate maintenance activities with Street Maintenance Shop staff.
• Coordinate emergency preparedness drills with affected staff and coordinating agencies.
Budget Summary
Personnel - FTE Equivalents
Maintenance Worker- Facilities
Total FTEs
2017
Actua
0.0
2018
Actual
1.0
0.0
1.0
2019
Actual
1.0
1.0
2020
Budget
1.0
1.0
2021
Budget
1.0
1.0
Budget Detail
Wages, Payroll Taxes & Benefits $ 0 $ 74,264 $ 86,534 $ 94,270 $ 106,593
Supplies 3,289 27,757 32,920 28,000 27,000
Services & Charges 55,159 163,323 156,699 174,000 167,500
Nonrecurring expenditures 36,509 0 174,807 500,000 0
Total Administrative Division $ 94,957 $ 265,344 $ 450,960 $ 796,270 $ 301,093
70
Fund: 001
Dept: 040
General Fund
Community & Public Works
2021 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 2020
• Implemented approved capital projects.
• Administered and managed state and federal funds received for capital projects.
• Assisted with the preparation of grant applications for capital projects.
• Completed the design and right-of-way acquisition processes for the Barker Road Grade Separation Project.
• Secured federal funds to fully fund the right-of-way phase of the Pines Road Grade Separation Project.
• Continued to coordinate regional transportation issues with Spokane Regional Transportation Council, adjoining
municipalities, and the Washington State Department of Transportation.
• Began the preliminary engineering design of the Pines Road GSP project and acquired 3 parcels needed for the project.
• Completed the construction of the Appleway Trail between Sullivan and Evergreen - providing a contiguous 5.1 mile trail.
• Maintain development engineering plan review times of less than two weeks.
Goals for 2021
• Implement approved capital projects.
• Administer the construction phase of the Barker Road Grade Separation Project.
• Advance the preliminary engineering and right-of-way phase of the Pines Road Grade Separation Project.
• Continue pursuing opportunities to fund the completion of 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.
• Begin the process of developing a city-wide, comprehensive Asset Management Program.
• Begin a review of the City's adopted Street Standards, providing updates where necessary.
(continued on next page)
71
Fund: 001
Dept: 040
munity & Public W
Spokane Valley,
2021 Budget
(continued from prior page)
Personnel - FTE Equivalents
Administrative Assistant
Assistant Engineer
City Engineer
Engineer
Engineering Manager
Engineering Tech I
Engineering Tech II
Main/Construction Inspector
Planning Grants Engineer
Senior Dev Engineer
Senior Engineer-Proj Mgmt.
Water Resource Sr. Engineer
Total FTEs
Budget Summary
2017
Aci
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
Actual
2.0
0.0
1.0
1.0
1.0
1.0
0.5
2.0
0.0
1.0
1.5
1.0
0.0
2019
Actual
2.0
0.45
1.0
0.5
1.0
1.5
0.75
2.0
0.375
1.0
1.7
1.0
12.0
2020
Budget
2.0
0.20
1.0
1.0
1.0
1.5
0.75
2.0
0.375
1.0
1.7
1.0
13.525
2021
Budget
2.0
0.70
1.0
1.0
1.0
1.5
0.75
2.0
0.375
1.0
1.7
1.0
14.025
Budget Detail
Wages, Payroll Taxes & Benefits $ 0 $ 1,234,170 $ 1,472,750 $ 1,710,195 $ 1,855,308
Supplies 0 22,772 30,616 32,850 30,500
Services&Charges 0 149,142 200,147 212,036 212,834
Total Engineering Division $ 0 $ 1,406,084 $ 1,703,513 $ 1,955,081 $ 2,098,642
* These positions are budgeted partially to the Engineering Division in the General Fund with the balance budgeted as a part of
Capital Projects Funds, the Street Fund #101, and the Stormwater Fund #402.
72
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 2020
• Worked with our retail recruiter to implement the retail improvement strategy and developed a sales tax estimation tool.
• Processed the annual Comprehensive Plan amendments that included a city -initiated areawide rezone.
• Collaborated with the private sector to facilitate the successful development of Mirabeau Point.
• Evaluated and approved projects in the Northeast Industrial Area as Planned Actions expediting permit reviews.
• Developed and processed a code text amendment to provide criteria to evaluate annexations.
• Researched and identified new target industries for recruitment, retention and expansion.
• Collaborated with economic development partners and related service providers.
• Used CDBG funds to provide sewer hookup assistance in low and moderate income areas.
• Worked with Visit Spokane to complete an updated tourism brochure and website content.
• Developed a branded series of print materials informing citizens of city services.
• Updated the city's newsletter to a magazine format producing fewer but more comprehensive issues.
• Utilized new and existing social media platforms to increase citizen pride and the public's awareness of city services.
• Completely overhauled the content management system for the Economic Development website.
• Completed a paid digital marketing campaign to promote restaurants that provided takeout/delivery during pandemic.
• Completed paid digital marketing campaigns to promote federal and city CARES Act grants.
• Developed extensive web content to keep businesses, nonprofits and residents updated on pandemic.
• Completed digital campaigns for manufacturing, aerospace, health sciences/tech industries and skilled labor recruitment.
• Developed videos on the completion of the Appleway Trail and on the Pines Rd/BNSF Grade Separation Project.
• Completed Appleway Trail Economic Development Study funded by CERB grant.
• Sent emails or postcards to more than 10,000 businesses who purchased a new or renewed city business license.
• Developed and promoted virtual business workshops with Spokane Valley Chamber, SNAP and StartUp Spokane.
• Created new messages quarterly for the phone system about city services, programs and events.
• Informed media/public about road construction projects with map, press release, newsletter article and mailers.
• Partnered with Parks & Recreation to publicize programs, events and related construction projects.
Goals for 2021
• Implement the retail recruitment strategy.
• Collaborate with the private sector to facilitate the successful development of Mirabeau Point.
• Continue industry recruitment, retention and expansion.
• Develop marketing campaigns to promote business recruitment, retention and expansion.
• Collaborate with economic development partners and related service providers.
• Identify infrastructure improvements needed to foster economic development.
• Use CDBG funds to support economic vitality in low and moderate income areas.
• Seek grants to support economic development initiatives.
• Coordinate the development and adopt the Housing Action Plan.
• Facilitate the development of the Shoreline Master Program update.
• Review and process city and privately initiated amendments to the Comprehensive Plan.
• Develop homelessness goals and policies to provide direction to City leaders.
• Continue to analyze impacts of COVID-19 on city businesses and provide guidance to improve local economy.
• Work with partners to enhance existing events, including state of the city, and bring new events to Spokane Valley.
• Develop marketing campaigns to promote city events in 2021 to enhance tourism.
• Enhance the Economic Development website content to attract skilled labor, with an emphasis on remote workers.
• Enhance the use of video as a communications tool and strategy on city websites and in social media.
• Developed strategies to enhance business connections to Appleway Trail, as identified in 2020 CERB study.
• Utilize new and existing social media platforms to increase citizen pride and the public's awareness of city services.
• Produced semi-annual newsletter informing citizens of current projects, services and events.
• Continue to develop a PIO group of city, county and emergency services that meets periodically.
• Increase media contacts and establish and retain media relationships for greater sharing of city services.
• Partner with Parks and Recreation to publicize programs, events and related construction projects.
• Create and upload new messages quarterly for the phone system about city services, programs and events.
• Continue evaluating city website to determine potential improvements to design, navigation and content.
• Gather updated high resolution photos of City Council, CenterPlace, area parks and scenic sites.
(continued on next page)
73
Fund: 001
Dep
General Fund
Community & Public Works',
Spokane Valley
2021 Budget
(continued from prior page)
Personnel - FTE Equivalents
Economic Development Manager
Economic Development Specialist
Planning Grants Engineer
Public Information Officer
Senior Transportation Planner
Office Assistant I
Total FTEs
Interns
Budget Summary
2017
Actual
0.0
0.0
0.0
0.0
0.0
0.0
0.0
201
Act
2019
Actual
1.0 1.0
2.0 2.0
0.4 0.0
1.0 1.0
1.0 1.0
1.0 1.0
6.4 6.0
2020
Budget
202
Budget
1.0 1.0
2.0 1.0
0.0 0.0
1.0 1.0
1.0 1.0
1.0 1.0
6.0 5.0
0.0 1.0 1.0
1.0 1.0
Budget Detail
Wages, Payroll Taxes & Benefits $ 0 $ 655,942 $ 582,027 $ 724,084 $ 639,017
Supplies 0 3,008 1,954 3,000 3,000
Services & Charges 0 294,699 333,157 392,745 403,745
Nonrecurring Expenditures 0 23,000 25,000 128,000 25,000
Total Engineering Division $ 0 $ 976,649 $ 942,138 $ 1,247,829 $ 1,070,762
74
General Fund
Community & Public Works
2021 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 43.21 C), and with the state subdivision law (RWC 58.17).
Accomplishments for 2020
• Redefined processes in order to work on an online submittal process.
• Enhanced electronic plan submittal/review capabilities.
• Continued to expand online permitting to include additional project types.
• Continued development of educational opportunities for public awareness of Code Enforcement Program.
• Sought out additional opportunities to develop relationships with outside agencies.
• Worked to repair/enhance SMARTGov reporting accuracy.
• Participate in SMARTGov system focus group with other jurisdictions.
• Utilized Office of City Attorney staff expertise related to legal aspects of code enforcement to improve case close-out.
• Work with Economic Development team to improve website content/function.
Goals for 2021
• Begin process for scanning commercial address files.
• Continue to coordinate with the City Attorneys office on code enforcement cases.
• Work to enhance relationships with our outside agencies.
• Continue to work on website enhancements for better customer service.
• Install customer terminal in Permit Center for self-help services.
• Implement 2018 building codes as per SBCC adoption; process CTA related to SVMC Title 24 accordingly.
• Continue to work to improve SMARTGov reporting accuracy.
• Continue to improve processes for online submittals.
Budget Summary
Personnel - FTE Equivalents
Administrative Assistant
Assistant Building Official
Building Inspector II
Building Official
Code Enforcement Officer
Development Service Coordinator
Engineering Tech
Office Assistant I
Office Assistant II
Permit Facilitator
Permit Specialist/Facilitator
Planner
Plans Examiner
Senior Planner
Senior Plans Examiner
Total FTEs
2017
Actual
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
2018
Actual
1.0
1.0
3.0
1.0
1.0
1.0
1.0
2.0
0.0
2.0
0.0
3.0
1.0
1.0
1.0
19.0
2019
Actual
1.0
1.0
3.0
1.0
1.0
1.0
1.0
3.0
1.0
1.0
1.0
3.0
1.0
1.0
0.0
19.0
2020
Budget
1.0
1.0
3.0
1.0
2.0
1.0
1.0
3.0
1.0
0.0
2.0
3.0
1.0
1.0
0.0
21.0
2021
Budget
1.0
1.0
3.0
1.0
2.0
1.0
1.0
3.0
1.0
0.0
2.0
3.0
1.0
1.0
0.0
21.0
Budget Detail
Wages, Payroll Taxes & Benefits $ 0 $ 1,614,264 $ 1,860,223 $ 2,044,559 $ 2,134,016
Supplies 0 25,114 17,305 47,000 35,050
Services & Charges 0 228,090 299,929 328,855 318,000
Intergovernmental Payments 0 38,718 0 0 0
Nonrecurring expenditures 0 0 0 13,700 0
Total Building Division $ 0 $ 1,906,186 $ 2,177,457 $ 2,434,114 $ 2,487,066
75
Fund: 001
Dept: 058
General Fund
Community & Economic Development
Spokane Valley
2021 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
Personnel - FTE Equivalents
Community Development Director
Administrative Assistant
Total FTEs
2017
Actual
2018
Actual
2019
Actual
2020
Budget
2021
Budget
1.0 0 0 0 0
1.0 0 0 0 0
2.0 0 0 0 0
Budget Detail
Wages, Payroll Taxes & Benefits $ 77,974 $ 0 $ 0 $ 0 $ 0
Supplies 2,463 0 0 0 0
Services & Charges 9,484 0 0 0 0
Nonrecurring expenditures 0 0 0 0 0
Total Administrative Division $ 89,921 $ 0 $ 0 $ 0 $ 0
Personnel - FTE Equivalents
Engineer
Senior Planner- CD
E.D. Project Specialist
Total FTEs
051 - Economic Development Division
Budget Summary
2017
Actual
0.65
1.0
1.0
2.65
2018
Actual
0
0
0
2019
Actual
0
0
0
2020.
Budget
0
0
0
2021
Budget
0
0
0
0
0
0
0
Budget Detail
Wages, Payroll Taxes & Benefits $ 291,881 $ 0 $ 0 $ 0 $ 0
Supplies 965 0 0 0 0
Seances & Charges 191,615 0 0 0 0
Nonrecurring expenditures 0 0 0 0 0
Total Economic Development Division $ 484,461 $ 0 $ 0 $ 0 $ 0
76
Fund: 001
Dept: 058
General Fund
Community & Economic Development
Spokane Valley
2021 Budget
Personnel - FTE Equivalents
Development Services Manager
Engineer
Assistant Engineer
Senior Planner
Planner
Maint/Construction Inspector
Code Enforcement Officer
ROW Inspector
Office Assistant I
Senior Engineer
Engineering Technician
Total FTEs
055/056 - Development Services Division
Budget Summary
2017
Actual
1.0
2.0
1.0
1.0
2.0
1.0
0.0
1.0
1.0
0.0
0.0
2018
Actual
0
0
0
0
0
0
0
0
0
0
0
2019
Actual
0
0
0
0
0
0
0
0
0
0
0
2020
Budget
0
0
0
0
0
0
0
0
0
0
0
2021,
Budget
0
0
0
0
0
0
0
0
0
0
0
11.0 0 0 0 0
Budget Detail
Wages, Payroll Taxes & Benefits $ 843,860 $ 0 $ 0 $ 0 $ 0
Supplies 10,374 0 0 0 0
Services & Charges 227,112 0 0 0 0
Intergovernmental Payments 39,546 0 0 0 0
Total Development Services Division $ 1,120,892 $ 0 $ 0 $ 0 $ 0
Personnel - FTE Equivalents
Building Official
Building Inspector II
Planner
Development Service Coordinator
Engineering Tech
Office Assistant I
Permit Facilitator
Plans Examiner
Senior Plans Examiner
Code Enforcement Officer
Assistant Planner
Total FTEs
057 - Building Division
Budget Summary
2017
Actual
1.0
3.0
1.0
1.0
1.0
2.0
2.0
1.0
1.0
1.0
0.0
2018
Actual
0
0
0
0
0
0
0
0
0
0
0
2019
Actual
0
0
0
0
0
0
0
0
0
0
0
2020
Budget
0
0
0
0
0
0
0
0
0
0
0
2021
Budget
0
0
0
0
0
0
0
0
0
0
0
14.0 0 0 0 0
Budget Detail
Wages, Payroll Taxes & Benefits $ 1,096,598 $ 0 $ 0 $ 0 $ 0
Supplies 10,413 0 0 0 0
Services & Charges 75,917 0 0 0 0
Total Building Division $ 1,182,928 $ 0 $ 0 $ 0 $ 0
77
Fund: 00
Dept: 076
ks & Recreation
Spokane Valley
2021 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 2020
• Completed Phase 2 of CenterPlace West Lawn Master Plan.
• Completed Valley Mission Horse Arena Master Plan.
• Completed construction of the Evergreen to Sullivan section of the Appleway Trail.
• Completed RCO grant application for the acquisition of the Flora Road property.
Goals for 2021
• Complete construction of play equipment, restroom and shelter at Browns Park.
• Work with DNR on the partnership for the 100 acre natural area adjacent to Mirabeau Park.
• Complete one land acquisition.
• Prepare 2022 budget requests to begin developing a Phase of the Horse Arena Master Plan.
• Replace siding on Mirabeau Meadows restroom.
• Become a Tree City USA.
Personnel - FTE Equivalents
Parks & Recreation Director
Administrative Assistant
Total FTEs
Budget Summary
2017
Actual
1.0
1.0
2.0
2018
Actual
1.0
1.0
2.0
2019
Actual
1.0
1.0
2.0
2020
Budget
1.0
1.0
2.0
2021
Budget
1.0
1.0
2.0
Budget Detail
Wages, Payroll Taxes & Benefits $ 242,763 $ 249,140 $ 266,534 $ 283,127 $ 292,667
Supplies 2,468 2,626 2,778 5,000 5,000
Services & Charges 42,953 36,520 56,899 49,100 58,800
Nonrecurring expenditures 364,346 0 0 0 0
Total Parks Administration Division $ 652,530 $ 288,286 $ 326,211 $ 337,227 $ 356,467
78
Fund: 001
Dept: 076
General Fund
Parks & Recreation
Spokane Valley
2021 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 Detail
Supplies
Services & Charges
Total Maintenance Division
Budget Summary
2017
Actual
2018
Actual
2019
Actual
2020
Budget
2021
Budget
$ 1,625 $ 414 $ 381 $ 3,500 $ 3,500
845,108 886,122 935,374 914,000 936,503
$ 846,733 $ 886,536 $ 935,755 $ 917,500 $ 940,003
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 2020
• Provided two outdoor drive-in movies.
Continue to provide quality Recreation programs for Spokane Valley Community.
• Completed RCO grant application for the acquisition of the Flora Road property.
• Foster relationships with Community partners.
*Several prior year goals were unable to be completed due to COVID-19.
Goals for 2021
• Expand and continue the summer camp for teens.
• Provide walking program for community members.
• Expand and continue the summer camp for teens.
• Continue National Parks and Recreation community celebration at Terrace View Park.
• Foster relationships with Community partners.
• Enhance Summer Parks Programs Kick -Off events.
• Continue with free outdoor movies for the community.
Personnel - FTE Equivalents
Recreation Coordinator
Budget Detail
Wages, Payroll Taxes & Benefits
Supplies
Services & Charges
Total Recreation Division
Budget Summary
2017
Actual
1.0
2018
Actual
1.0
2019
Actual
1.0
2020
Budget
1.6
2021
Budget
1.6
$ 95,062 $ 128,784 $ 152,492 $ 181,081 $ 230,484
3,976 3,968 6,368 8,650 9,150
54,312 65,745 68,726 53,190 88,900
$ 153,350
$ 198,497 $ 227,586 $ 242,921 $ 328,534
79
Dept: 076
Recreation
Spokane Valley
2021 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 2020
*Prior year goals were unable to be completed due to COVID-19. The pools never opened for 2020.
Goals for 2021
• 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.
• Continue to partner with Make A Splash to offer free water safety clinics at all pools.
Budget Summary
Budget Detail
Supplies
Services & Charges
Total Aquatics Division
2017s
Actual;
2018
Actual
2019
Actual
2020
Budget
2021
Budget
$ 42 $ 240 $ 37 $ 2,000 $ 2,000
474,626 471,427 515,370 130,853 508,053
$ 474,668 $ 471,667 $ 515,407 $ 132,853 $ 510,053
80
Dept: 076
Parks & Recreation
Spokane Valley;
2021 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 2020
• Worked closely with the Parks & Recreation Director on programs being offered to seniors.
• Developed transition plan for new Senior Center staff.
• Installed new carpet in the Senior Association office.
*Several prior year goals were unable to be completed due to COVID-19.
Goals for 2021
• 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 opportunities for Board training.
• Improve and enhance relationship between the Recreation Specialist and the Board.
• Continue to work with Parks & Recreation Director and Recreation Coordinator on new programs for seniors.
Budget Summary
Personnel - FTE Equivalents
Senior Center Specialist
Total FTEs
2017
Actual
2018
Actua
2019
Actual
2020
Budget
2021
Budget
1.0 1.0 1.0 0.4 0.4
1.0 1.0 1.0 0.4 0.4
Budget Detail
Wages, Payroll Taxes & Benefits $ 88,210 $ 90,998 $ 17,716 $ 36,347 $ 28,303
Supplies 592 212 0 1,600 1,600
Services & Charges 1,473 870 781 5,500 5,500
Total Senior Center Division $ 90,275 $ 92,080 $ 18,497 $ 43,447 $ 35,403
81
Fund:001:
Dep
Parks & Recreation
Spokane Valley
2021 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 2020
• Continued to improve Farmers Market event at CenterPlace.
• Replaced carpet in Park Admin offices and Rooms 108 and 111.
• Completed Phase 2 of the West Lawn Master Plan.
`Several prior year goals were unable to be completed due to COVID-19.
Goals for 2021
• Update/create a marketing plan to include new West Lawn improvements.
• Continue to improve Farmers Market event at CenterPlace.
• Add a minimum of two new events to CenterPlace and the West Lawn.
• Create new marketing materials for West Lawn venue.
• Add new stage fill speakers in the Great Room.
• Repair failed pixels in the Great Room Video Wall.
• Rebuild Great Room control and system programming.
Budget Summary
Personnel - FTE Equivalents
Customer Relations/Facilities Coordinator
Administrative Assistant
Office Assistant I
Maintenance Worker
Total FTEs
2017+
Actua
1.0
1.0
1.0
2.0
5.0
2018
Actual
1.0
1.0
1.0
2.0
5.0
2019
Actual
1.0
1.0
1.0
2.0
5.0
2020
Budget
1.0
1.0
1.0
2.0
5.0
2021
Budget
1.0
1.0
1.0
2.0
5.0
Budget Detail
Wages, Payroll Taxes & Benefits $ 491,576 $ 440,345 $ 466,281 $ 468,083 $ 542,938
Supplies 81,169 74,498 98,232 67,537 85,537
Services&Charges 297,318 303,321 321,020 281,739 343,739
Nonrecurring Expenditures 1,000 8,255 0 9,500 0
Total CenterPlace Division $ 871,063 $ 826,419 $ 885,533 $ 826,859 $ 972,214
82
Fund: 001
Dept: 090
General Fund
General Governmen
Spokane Valley
2021 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 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
2017
Actual
2018
Actual
Supplies
Employee Recognition -Operating Supplies $ 1,674 $ 2,975
Office & Operating Supplies 527 432
Small Tools & Minor Equipment 3,030 2,907
Computer Hardware - Non Capital 46,050 24,674
Computer Software - Non Capital 11,249 8,417
Office & Operating Supplies 8,900 4,242
71,430 43,646
2019
Actual
2020
Budget
2021
Budget
$ 3,156 $ 2,700 $ 3,500
0 0 0
1,746 5,600 7,000
36,414 46,700 31,000
2,979 35,300 30,200
4,309 9,700 9,700
48,604
100,000 81,400
Other Services & Charges
Professional Services - Misc. Studies 81,667 173,310 72,359 218,000 218,000
Accounting & Auditing 83,684 86,302 92,353 95,000 97,000
Postage 0 367 2,974 2,500 2,500
Telephone Service 11,205 12,319 12,801 12,500 13,000
Cell Phones 1,649 2,297 1,561 3,000 2,000
Internet Service 7,696 8,639 8,793 9,000 9,600
Taxes and Assessments 912 781 0 1,000 1,000
Electricity 0 1,462 0 0 0
City Wide Records Management 0 0 0 10,000 0
Sewer 523 949 91 0 0
Facility Repairs & Maintenance 4,003 8,508 0 5,000 0
Professional Services 0 1,400 762 0 1,500
Equip Repair & Maint-Hardware Support 32,936 26,572 27,859 32,200 24,850
IT Support 18,716 30,312 37,474 27,500 18,000
Software Licenses & Maintenance 91,463 86,169 122,478 91,200 124,550
Merchant Charges (Bankcard Fees) 186 226 300 500 500
Network Infrastructure Access 4,732 4,714 5,184 5,000 6,000
Equipment Rental 4,264 4,264 4,267 4,300 4,300
Interfund Vehicle Lease 1,000 500 500 500 500
Printing & Binding 0 646 623 600 650
Miscellaneous Services 4,919 6,992 7,859 7,000 7,000
General Operating Leases: Computer 57,556 53,894 67,179 55,000 70,000
Economic Development -Site Selector 9,373 10,897 0 11,000 0
Outside Agencies- Social Svc & Econ. Dev. 91,924 82,381 0 182,000 182,000
Professional Services - Economic Dev. 0 0 765 0 1,000
Professional Services - Social Services 55,911 66,251 174,664 0 0
Alcohol Treatment: Liquor Excise Tax 9,077 9,594 10,477 9,600 10,500
Alcohol Treatment: Liquor Profits 15,900 15,725 15,620 16,000 16,000
$ 589,297 $ 695,472 $ 666,943 $ 798,400 $ 810,450
(continued to next page)
83
Fund: 001
Dept: 090
General Fund
General Government
Spokane Valley
2021 Budget
(continued from previous page)
Intergovernmental Services
Election Costs
Voter Registration
Taxes and assessments
Spokane County Air Pollution Authority
Capital Outlays
Computer Hardware - Capital
Budget Summary
2017.
Actual
2018
Actual
2019
Actual
2020
Budget
2021
Budget
$ 69,973 $ 91,980 $ 75,432 $ 110,000 $ 110,000
86,932 20 94,787 100,000 100,000
0 0 12,020 12,100 12,100
130,928 134,493 137,219 140,411 150,830
287,834 226,493 319,458 362,511 372,930
7,387
125,799 0 57,500 30,000
7,387 125,799 0 57,500 30,000
Debt Service: Principal
Interest and Other Debt Service Costs 600 600 600 600 600
Interfund Payments for Service
Transfer out - #204 (City Hall bond payment) 397,350 399,350 401,250 401,450 401,500
Transfer out - #309 (park capital projects) 160,000 160,000 160,000 160,000 160,000
Transfer out - #311 (pavement preservation) 953,200 962,700 972,300 982,023 991,843
Transfer out - #501 (CenterPlace kitchen reserve) 36,600 36,600 36,600 36,600 36,600
Transfer out - #502 (risk management) 350,000 370,000 390,000 410,000 425,000
1,897,150 1,928,650 1,960,150 1,990,073 2,014,943
Miscellaneous
SCRAPS pass through 1,145 1,137 1,172 1,300 1,200
Leasehold Excise Tax Pass -Through 778 544 530 800 800
1,923 1,681 1,702 2,100 2,000
Subtotal Recurring Expenditures $ 2,855,621 $ 3,022,341 $ 2,997,457 $ 3,311,184 $ 3,312,323
Nonrecurring/Nonrecurring Capital
City Hall lease payment (2017 final year) 438,565 0 0 0 0
IT capital replacement 26,386 0 0 0 10,000
Heavy Duty Mach. & Equip.- City Hall Generator 0 0 158,007 44,993 0
COVID-19 related expenditures 0 0 0 4,352,400 0
Computer Hardware - Capital 111,450 23,877 106,517 190,000 159,000
Computer Software - Capital 0 0 0 0 43,800
Transfer out - #101 0 0 0 350,200 1,859,600
Transfer out - #122 (Replenish Winter Weather Resery 258,000 490,000 120,000 500,000 0
Transfer out - #309 (Park Capital) 0 423,206 1,174,369 2,907,879 0
Transfer out - #312 (capital reserve fund) 3,003,929 3,795,429 7,109,300 0 0
Transfer out - #314 (RR Grade Separation) 1,200,000 0 0 0 0
Transfer out - #501 (new code enf. vehicle) 0 0 0 30,000 0
5,038,330 4,732,512 8,668,193 8,375,472 2,072,400
Total Governmental Division $ 7,893,951 $ 7,754,852 $ 11,665,650 $ 11,686,656 $ 5,384,723
84
Spokane Valley
2021 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 2020
• Implemented new contracts with private contractors for street maintenance services.
• Continue on -going roadway and bridge maintenance and repairs.
• Finalized the 6-year Bridge Maintenance Program and begin its implementation.
• Implemented identified signal timing plans for the Argonne Corridor.
• Collaborated with WSDOT and Spokane County on traffic signal evaluation and monitoring.
• Began the process of implementing Urban Growth Area Traffic Mitigation Fees for major arterial corridors.
• Completed the update of the Pavement Management and Preservation program evaluation system.
Goals for 2021
• Implement new contracts with private contractors for street maintenance services.
• Continue on -going roadway and bridge maintenance and repairs.
• Continue evaluations of traffic signal timings for the Pines, Sullivan, and Sprague corridors.
• Continue implementing Urban Growth Area Traffic Mitigation Fees for major arterial corridors.
• Implement the 6-year Bridge Maintenance Program, prioritizing bridges requiring significant upgrades.
• Finalize a comprehensive Pavement Preservation Program, including funding source identification.
• Work with other departments in developing a city-wide, comprehensive Asset Management Program, which will include
transportation operations facilities.
Personnel - FTE Equivalents
Assistant Engineer
Construction Inspector
Engineering Tech II
Maintenance/Construction Inspector
Planning Grants Engineer
Public Works Superintendent
Senior Engineer- Traffic
Traffic Engineer
Total FTEs
Budget Summary
2017
Actual
1.0
0.0
0.0
2.35
0.375
1.0
1.0
0.0
5.725
2018
Budget
1.0
0.0
0.0
2.35
0.375
1.0
1.0
0.0
5.725
2019
Budge
0.3
1.5
0.3
2.35
0.375
1.0
1.0
1.0
7.725
2020
Budget
0.00
1.50
0.25
2.35
0.375
1.0
1.0
1.0
7.475
2021
Budget
0.0
1.50 *
0.25 *
2.35 *
0.375 *
1.0
1.0
1.0
7.475
(continued to next page)
* These positions are budgeted partially to the Street Fund with the balance budgeted as a part of the General Fund,
Capital Projects Funds, and the Stormwater Fund #402.
85
Fund: 101
Spokane Valley
2021 Budget
(continued from previous page)
Revenues
Utility Tax
Motor Vehicle Fuel Tax
Multimodal Transportation Revenue
Right -of -Way Maintenance Fee
Investment Interest
Miscellaneous
Insurance proceeds
Total revenues
Nonrecurring Revenues
Grant Proceeds
Utility Tax Recovery
Transfers in - #122
Transfers in - #312
Total Nonrecurring Revenues
Expenditures
Wages, Payroll Taxes & Benefits
Supplies
Services & Charges
Snow Operation
Intergovernmental Payments
Transfers out - #001
Transfers out - #311 (pavement preservation)
Interfund Vehicle Lease -#501 (non -plow)
Interfund Vehicle Lease - #501 (plow replace)
Nonrecurring Expenditures
Small tools & minor equipment
Construction
Traffic control improvements
Capital Equipment
Traffic Control Devices- Repair & Maint
Battery Backups for Intersections
Total Nonrecurring expenditures
Revenues over (under) expenditures
Beginning fund balance
Ending fund balance
1,318,504
Budget Summary
2017
Actual.
$ 1,892,906
2,032,175
98,994
136,112
7,844
0
85,074
2018
Actual
$ 1,758,370
2,063,390
133,525
94,571
17,503
22,265
11,711
4,253,105 4,101,335
1,340
138,896
0
0
0
160,254
0
0
2019
Actual
$ 1,563,981
2,018,186
132,637
84,704
4,022
8,063
15,848
2020
Budget
$ 1,521,000
1,715,000
113,000
70,000
17,000
10,000
0
2021
Budget
$ 1,431,000
2,062,000
130,600
70,000
4,000
10,000
0
3,827,441 3,446,000 3,707,600
0
0
620,000
907,544
140,236
160,254
811,264
98,747
2,125,091
637,358
748,291
39,700
67,342
23,250
77,929
0
0
0
0
0
15,579
774,688
94,918
2,014,797
580,166
824,175
39,700
67,342
21,250
77,929
0
21,216
17,252
0
10,478
0
1,527,544
943,237
100,504
2,599,034
1,033,218
725,008
0
0
21,250
77,929
25,339
0
45,329
7,295
5,549
0
0
0
350,200
1,364,706
0
0
1,859,600
0
1,714,906 1,859,600
1,059,613
146,050
2,426,467
543,776
922,000
0
0
14,500
48,500
0
0
0
0
0
0
1,127, 920
156,050
2,525,828
751,652
935,000
0
0
10,250
60,500
0
0
0
0
0
0
4,644,551 4,543,911
5,583,692
5,160,906 5,567,200
(251,210) (282,322) (228,707)
1,067,294 784,972
0
0
556,265 556,265
$ 1,067,294 $ 784,972 $ 556,265 $ 556,265 $ 556,265
86
Spokane Valley
2021 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 2020 the Municipal Research and Services Center estimates the
distribution back to cities will be $21.24 per person. Based upon a City of Spokane Valley population of 97,490 (per the
Washington State Office of Financial Management on April 1, 2020) we anticipate the City will collect $2,070,700 in 2020.
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 2020 revenue estimate this computes to $8,700. The balance or $2,062,000 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 $50,000 in 2018 to Parks Capital Projects
Fund #309 to be applied towards the Appleway Trail projects.
Revenues
Motor Vehicle Fuel (Gas) Tax
Investment Interest
Total revenues
Expenditures
Capital Outlay
Transfers out- #309
Total expenditures
Budget Summary
2017
Actual
2018
Actual
2019
Actual
2
Budg020
et'
2021
Budget
$ 8,571 $ 8,703 $ 8,512 $ 8,600 $ 8,700
369 390 186 400 200
8,940 9,092 8,698 9,000 8,900
O 0 0 0
O 50,000 0 0
O 50,000 0 0
0
0
0
Revenues over (under) expenditures 8,940 (40,908) 8,698 9,000 8,900
Beginning fund balance 37,384 46,325 5,417 14,115 23,115
Ending fund balance $ 46,325 $ 5,417 $ 14,115 $ 23,115 $ 32,015
87
Tax - Tourism Facilities Fund
Spokane Valley
2021 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.
Revenues
Hotel/Motel Tax
Investment Interest
Transfers in - #105
Total revenues
Expenditures
Capital Outlay
Total expenditures
Revenues over (under) expenditures
Beginning fund balance
Ending fund balance
Budget Summary
2017.
Actual
$ 400,509
6,854
250,000
2018
Actual
$ 415,295
24,182
250,000
2019.
Actual
$ 454,283
43,590
275,000
2020
Budget
$ 213,000
24,000
0
657,363 689,477 772,873 237,000
O 0
2021
Budget
$ 213,000
24,000
453,840
690,840
O 0 0
O 0
657,363
571,232
$ 1,228,595
O 0 0
689,477 772,873 237,000 690,840
1,228,595 1,918,072 2,690,945 2,927,945
$ 1,918,072 $ 2,690,945 $ 2,927,945 $ 3,618,785
Fund: 105
Hotel/Motel Tax Fund
Spokane Valley
2021 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.
Revenues
Hotel/Motel Tax
Investment Interest
Total revenues
Expenditures
Tourism Promotion
Transfers out- #001
Transfers out- #104
Total expenditures
Revenues over (under) expenditures
Beginning fund balance
Ending fund balance
Budget Summary
2017
Actual
$ 615,980
3,549
619,529
2018
Actual
$ 646,975
7,058
654,033
2019
Actual
$ 743,852
8,459
752,311
2020
Budget
$ 346,000
6,000
352,000
2021
Budget
$ 346,000
6,000
352,000
351,674 321,934 207,000 319,000 224,400
15,778 26,037 30,000 30,000 30,000
250,000 250,000 275,000 0 453,840
617,452 597,971 512,000 349,000 708,240
2,077 56,062 240,311 3,000 (356,240)
219,790 221,867 277,929 518,240 521,240
$ 221,867 $ 277,929 $ 518,240 $ 521,240 $ 165,000
88
Solid Waste Fund
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 $1,500,000 in 2021.
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 equated to an annual
payment of $40,425 in the years 2015 through 2018, and a final payment of $40,422 in 2019.
Revenues
Administrative fees
Solid Waste Road Wear Fee
Investment interest
Total revenues
Budget Summary
2017
Actual
2018
Actual
2019
Actual
2020
Budget
2021
Budget
$ 172,550 $ 182,900 $ 252,396 $ 225,000 $ 225,000
59,389 1,108, 028 1,513,532 1,500,000 1,500,000
1,334 12,487 24,752 12,000 12,000
233,273 1,303,415 1,790,680 1,737,000 1,737,000
Expenditures
Education & Contract Administration 81,288 22,313 33,407 237,000 237,000
Transfers out - #001 40,425 40,425 40,422 0 0
Transfers out - #311 0 1,000,000 1,608,028 1,513,532 1,500,000
Total expenditures 121,713 1,062,738 1,681,857 1,750,532 1,737,000
Revenues over (under) expenditures 111,560 240,677 108,823 (13,532) 0
Beginning fund balance 79,122 190,682 431,359 540,182 526,650
Ending fund balance $ 190,682 $ 431,359 $ 540,182 $ 526,650 $ 526,650
89
Spokane Valley
2021 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.
Revenues
Comcast PEG contribution
Investment interest
Total revenues
Expenditures
PEG Reimbursement - CMTV
New City Hall Council Chambers
Capital Outlay
Total expenditures
Revenues over (under) expenditures
Beginning fund balance
Ending fund balance
Budget Summary
2017
Actual
2018
Actual
2019
Actual
2020
Budget
2021
Budget
$ 76,471 $ 81,322 $ 79,498 $ 79,000 $ 79,000
1,676 971 2,097 0 0
78,147 82,293 81,595 79,000 79,000
0 38,955 37,256 39,500 39,500
208,714 0 0 0 0
54,937 13,344 915 45,500 33,500
263,651 52,299 38,171 85,000 73,000
(185,504) 29,994 43,424 (6,000) 6,000
240,341 54,837 84,831 128,255 122,255
$ 54,837 $ 84,831 $ 128,255 $ 122,255 $ 128,255
Fund: 108
Affordable & Supportive Housing Sales Tax
Spokane Valley
2021 Budget
In the year 2020, the Council authorized the City to collect the affordable and supportive sales tax, which is a rebate of the State
sales tax to cities and counties. The amount received by the City is up to 0.0146% of the taxable retail sales within the City
capped at the 2019 fiscal year taxable retail sales. The Department of Revenue has estimated this capped distribution to be
$193,000 for the City. The City will receive these revenues for 20 years, and the revenues may only be used to support affordable
housing within the City or for rental assistance as outlined in RCW 82.14.540.
Budget Summary
2017
Actual
Revenues
Affordable & Supportive Housing Sales Tax $
Investment Interest
Total revenues
Expenditures
Professional Services
Total expenditures
2018
Actual
2019
Actual
2020
Budget
2021
Budget
0 $ 0 $ 0 $ 144,750 $ 193,000
0 0 0 0 0
0
0
0 144,750 193,000
0 0 0 0 0
0 0 0 0 0
Revenues over (under) expenditures 0 0 0 144,750 193,000
Beginning fund balance 0 0 0 0 144,750
Ending fund balance $ 0 $ 0 $ 0 $ 144,750 $ 337,750
90
Spokane Valley
2021 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.
Revenues
Investment Interest
Transfers in
Total revenues
Expenditures
Operations
Total expenditures
Budget Summary
17
Actual
2018
Actua
0 $
0
0
2019
Actual
O $
0
0
2020
Budget
0 $
0
0
2021
Budget,
0 $
0
0
0
0
0
0
O 0 0 0
0
O 0 0 0
Revenues over (under) expenditures 0 0 0 0 0
Beginning fund balance 300,000 300,000 300,000 300,000 300,000
Ending fund balance $ 300,000 $ 300,000 $ 300,000 $ 300,000 $ 300,000
91
Fund: 121
Service Level Stabilization Reserve Fund
Spokane Valley
2021 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. The Service Level Stabilization Reserve Fund will not be reduced to less than 60% of the current $5.5 million balance,
or $3.3 million, without Council approval. If Coucil should deem this necessary, the City will then first replenish Fund #121 to at
least $3.3 million before any annual General Fund transfers are made to the Capital Reserve Fund #312.During 2018, this reserve
balance was capped at $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 2021 Budget Message located near the front of this budget
document.
Revenues
Investment Interest
Transfers in
Total revenues
Expenditures
Operations
Total expenditures
Revenues over (under) expenditures
Beginning fund balance
Ending fund balance
Budget Summary
2017
Actual
2018
Actual
$ 16,575 $
0
21,636
0
0
2019
Actual
O $
0
2020
Budget
0 $
0
0
0
2021
Budget
0 $
0
0
0
0
0
O 0 0 0
O 0 0 0
16,575 0 0 0 0
5,483,425 5,500,000 5,500,000 5,500,000 5,500,000
$ 5,500,000 $ 5,500,000 $ 5,500,000 $ 5,500,000 $ 5,500,000
Fund: 122
Winter Weather Reserve Fund
Spokane Valley
2021 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 2020 and 2021 even though we recognize there exists only $500,000
to address this issue if it should arise.
Revenues
Investment Interest
Transfers in - #001
FEMA Grant Proceeds
Total revenues
Budget Summary
2017
Actual
2018
Actual
2019
Actual
2020
Budget
2021
Budget
$ 3,712 $ 5,353 $ 9,899 $ 5,400 $ 1,900
258,000 490,000 120,000 500,000 0
3,170 0 10,367 0 0
264,882 495,353
140,266 505,400 1,900
Expenditures
Transfer out - #101 0 0 620,000 0 0
Street Maintenance Expenditures 500,000 0 0 500,000 500,000
Total expenditures 500,000 0 620,000 500,000 500,000
Revenues over (under) expenditures (235,118) 495,353 (479,734) 5,400 (498,100)
Beginning fund balance 242,835 7,717 503,070 23,336 528,736
Ending fund balance $ 7,717 $ 503,070 $ 23,336 $ 28,736 $ 30,636
92
Limited Tax General Obligation (LTGO) Bond - Debt Service Fund
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, 2021, the outstanding balance on this
portion of the bond issue will be $4,100,000.
• $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 lst and 2nd quarter percent real estate excise tax (Funds #301
and #302). At January 1, 2021, the outstanding balance on this portion of the bond issue will be $450,000.
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, 2021, the outstanding balance on the bond issue will be
$6,570,000.
Revenues
Spokane Public Facilities District
Transfers in -#001
Transfers in -#301
Transfers in - #302
Total revenues
Budget Summary
2017
Actual
2018
Actual
2019
Actual
2020
Budget
2021
Budget
$ 379,750 $ 414,050 $ 432,150 $ 459,500 $ 480,800
397,350 399,350 401,250 401,450 401,500
79,426 82,000 82,475 80,375 80,775
79,425 82,000 82,475 80,375 80,775
935,951 977,400 998,350 1,021,700 1,043,850
Expenditures
Debt Service Payment- CenterPlace 379,750 414,050 432,150 459,500 480,800
Debt Service Payment- Roads 162,900 164,000 164,950 160,750 161,550
Debt Service Payments - City Hall/LTGO'16 397,350 399,350 401,250 401,450 401,500
Total expenditures 940,000 977,400 998,350 1,021,700 1,043,850
Revenues over (under) expenditures (4,049) 0 0 0 0
Beginning fund balance 4,049 0 0 0 0
Ending fund balance 0 0 0 0 0
93
Fund:301
Spokane Valley
2021 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.
Revenues
REET 1 - Taxes
Investment Interest
Total revenues
Expenditures
Transfers out - #204
Transfers out - #303
Transfers out - #311 (pavement preservation)
Transfers out - #314 (Barker Grade Separation)
Total expenditures
Revenues over (under) expenditures
Beginning fund balance
Ending fund balance
Budget Summary
2017
Actual
$ 1,503,787
21,598
1,525,385
79,426
294,558
660,479
111,941
Actual
$ 1,968,317
47,046
2,015,363
82,000
901,287
685,329
(8,147)
1,146,404 1,660,469
2019
Actua
$ 1,695,344
61,382
1,756, 726
2020
Budget
$ 1,000,000
35,000
1,035,000
2021
Budget
$ 1,000,000
25,000
1,025,000
82,475 80,375 80,775
517,107 872,605 316,620
734,300 772,639 827,278
104,918 869,008 0
1,438,800 2,594,627 1,224,673
378,981 354,894 317,926
1,746,393 2,125,374 2,480,268
(1,559,627) (199,673)
2,798,194 1,238, 567
$ 2,125,374 $ 2,480,268 $ 2,798,194 $ 1,238,567 $ 1,038,894
94
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.
Revenues
REET 2 - Taxes
Investment Interest
Total revenues
Expenditures
Transfers out - #204
Transfers out - #303
Transfers out - #311 (pavement preservation)
Transfers out - #314
Revenues over (under) expenditures
Beginning fund balance
Ending fund balance
Budget Summary
2017
Actua
2018
Actua
$ 1,503,787 $ 1,968,317
25,594 61,879
1,529,381 2,030,196
79,425 82,000
81,613 1,031,071
660,479 685,329
0 0
2019
Actual
$ 1,695,344
80,784
1,776,128
82,475
(192,297)
734,300
0
2020
Budge
$ 1,000,000
35,000
1,035,000
2021
Budge'
$ 1,000,000
25,000
1,025,000
80,375 80,775
518,199 1,662,684
772,638 827,279
0 1127387
821,517 1,798,400 624,478 1,371,212 3,698,125
707,864 231,796 1,151,650 (336,212) (2,673,125)
2,300,560 3,008,424 3,240,220 4,391,870 4,055,658
$ 3,008,424 $ 3,240,220 $ 4,391,870 $ 4,055,658 $ 1,382,533
95
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
2017
Actual'
2018
Actual
2019
Actua
2020
Budget
2021
Budget
Revenues
Grant Proceeds $ 3,561,989 $ 6,562,793 $ 2,783,332 $ 5,940,505 $ 6,843,308
Developer Contribution 62,244 33,032 228,953 1,311,059 53,703
Miscellaneous 0 136 586 0 0
Transfers in-#301 294,701 901,287 517,107 872,605 316,620
Transfers in-#302 81,613 1,031,071 (192,297) 518,199 1,662,684
Transfers in - #312 - Euclid Ave - Flora to Barker 455,465 (1,251,465) 0 0 0
Transfers in - #312 - 8th & Carnahan Intersection 1,464,381 241,466 0 0 0
Transfers in - #312 - Barker Corridor 218,299 428,774 1,999,130 495,291 0
Transfers in - #312 - Garland Ave 0 33,938 0 1,286,436 0
Total revenues 6,138,693 7,981,032 5,336,811 10,424,095 8,876,315
Expenditures
000 Construction -Street Lighting 0 0 71,486 0 0
069 Park Rd Reconstruction (Repay grant) 0 0 285,164 0 0
123 Mission Ave -Flora to Barker 250,119 3,081,873 30,696 0 0
141 Sullivan & Euclid PCC 1,512,193 14,722 0 0 0
142 Broadway @ Argonne/Mullan 3,702 1,956,617 14,544 0 0
155 Sullivan Rd W Bridge Replacement 722,384 898 0 0 0
166 Pines Rd (SR27) & Grace Ave. Intersect study 60,574 567,749 1,444 0 0
167 Citywide safety improvements 3,055 0 0 0 0
201 ITS Infill Project Phase 1 7,006 411,320 1,397 0 0
205 Sprague/Barker Intersection Improvement 0 0 24,770 195,499 329,453
211 Sullivan Trent to Wellesley (17,811) 0 0 0 0
221 McDonald Rd Diet (16th to Mission) 675 0 0 0 0
222 Citywide Reflective Signal Backplates 38,355 15,548 0 0 0
238 Mirabeau Pkwy & Pines (SR-27) Traffic Signal (21) 0 0 0 0
239 Bowdish Sidewalk - 8th to 12th 389,898 0 0 0 0
(continued to next page)
96
Fund: 303
Street Capital Projects Fund
Spokane Valley
2021 Budget
Expenditures, continued
247 8th & Carnahan Intersection Improvements
249 Sullivan/Wellesley Intersection
250 9th Ave. Sidewalk
251 Euclid Ave. - Flora to Barker
258 32nd Ave Sidewalk - SR27 to Evergreen
259 N. Sullivan Corridor ITS Projects (PE start 201;
263 Citywide Signal Backplates
264 8th Ave Sidewalk
265 Wellesley Sidewalk Project
267 Mission Ave Sidewalk
273 Barker/I-90lnterchange
275 Barker Rd Widening - River to Euclid
276 Barker Rd Widening - Euclid to Garland
278 Wilbur Rd Sidewalk - Boone to Broadway
279 Knox Ave Sidewalk - Hutchinson to Sargent
281 Highland Estates Connector
285 Indiana Ave Pres - Evergreen to Sullivan
287 University Pres - Dishman-Mica to 16th
291 Adams Sidewalk Infill
292 Mullen preservation : Broadway -Mission
293 2018 CSS Citywide Reflective Signal BP
294 Citywide Reflective Signal Post Panels
295 Garland Avenue Extension
299 Argonne Rd Concrete Pvmt Indiana to Mont
300 Pines & Mission Intersection Improvement
301 Park & Mission Intersection Improvement
302 Ella Sidewalk - Broadway to Alki
303 S. Conklin Sidewalk
310 Sullivan Rd Overcrossing UP RR Deck Repl
313 Barker Rd/Union Pacific Crossing
318 Wilbur Sidewalk - Boone to Mission
320 Sullivan Preservation - Sprague to 8th
Contingency
Total expenditures
2017.,
Actual
2018
Actual
2019
Actual
2020
Budget
2021
Budget
218,299 428,774 (155) 0 0
15,112 90,162 93,804 150,000 1,020,522
181,053 0 0 0 0
2,601,774 293,956 5,111 0 0
32,157 428,840 0 0 0
96,567 58,713 27,581 921,349 0
143 96,218 0 0 0
11,606 355,465 0 0 0
20,727 26,314 542,277 0 0
O 34,453 279,348 136,075 11,310
O 0 331,345 568,655 0
O 29,144 50,942 1,978,395 1,132,320
O 33,938 2,210,790 380,269 0
O 16,631 400,578 0 0
O 11,687 339,689 0 0
O 27,661 17,396 0 0
O 0 0 354,060 7,210
O 0 80,908 0 0
O 0 22,666 444,645 0
O 0 3,667 0 0
O 0 6,849 99,000 74,250
O 0 3,661 47,775 17,875
O 0 407,628 2,492,371 0
O 0 33,512 32,000 2,392,450
O 0 11,993 516,000 498,000
O 0 508 152,992 693,000
O 0 21,901 371,760 0
O 0 14,950 124,125 0
O 0 0 337,625 317,625
O 0 0 121,500 1,312,500
O 0 0 0 50,000
O 0 0 0 19,800
O 0 0 1,000,000 1,000,000
6,147,567 7,980,683 5,336,450 10,424,095 8,876,315
Revenues over (under) expenditures (8,874) 349 361 0 0
Beginning fund balance 75,566 66,692 67,041 67,402 67,402
Ending fund balance 66,692 67,041 67,402 67,402 67,402
97
Spokane Valley
2021 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 and
frontage improvements at Balfour Park.
Revenues
Grant Proceeds
FEMA Grant Proceeds - Windstorm
Transfers in - #001 (General Fund)
Transfers in - #103 (Paths & Trails)
Transfers in - #312 (Capital Reserve)
Investment Interest
Total revenues
Budget Summary
2017
Actua
2018
Actua
2019
Actual
$ 1,657,548 $ 1,605,948 $ 1,114,049
O 0 0
160,000 583,206 1,334,369
O 50,000 0
277,437 289,661 262,599
215 183 85
2020
Budget
2021
Budget
$ 1,605,583 $ 480,530
O 0
3,067,879 160,000
O 0
119,373 565,150
O 0
2,095,200 2,528,998 2,711,102 4,792,835 1,205,680
Expenditures
227 Appleway Trail (Pines to Evergreen) 1,816,928 14,860 0 0 0
237 Appleway Trail (Sullivan to Corbin) 129,986 2,127,384 16,791 0 0
242 Browns Park Splashpad 11,222 0 0 0 0
261 Edgecliff Park Splashpad 122,577 0 0 0 0
268 Appleway Trail (Evergreen to Sullivan) 0 29,479 756,028 1,609,376 0
270 CenterPlace outdoor venue - Phase 1 0 204,302 0 0 0
271 Brown Park lighting and pathway 0 22,602 0 0 0
274 Park signs (Sullivan, Park Rd, Balfour) 0 13,837 0 0 0
280 Appleway Trail Amenities (Univ - Pines) 0 19,894 679,259 0 0
282 Browns Park volleyball courts 0 170,879 1,249 0 0
283 Electrical Upgrade Mirabeau Point Park 0 7,693 0 0 0
288 Heart of the Valley Sculpture 0 4,975 0 0 0
296 Browns Park improvements 0 0 1,038,701 121,298 0
304 CenterPlace west lawn improvements - Ph. 2 0 0 113,419 1,901,581 0
305 CenterPlace roof 0 0 9,288 810,000 0
306 Discovery Playground Surface Repair 0 0 20,061 0 0
307 Edgecliff Park Swing sets 0 0 36,973 0 0
314 Balfour Park frontage improvements 0 0 0 59,850 565,150
315 Browns Park improvements 2020 0 0 0 62,995 499,805
316 Balfour Park improvements - Ph 1 0 0 0 11,000 0
Install stage fill speakers Great Room 0 0 0 0 6,346
Repair failed pixels Great Room 0 0 0 0 6,505
Reprogram Great Room AN System 0 0 0 0 12,499
Repair/replace siding at Mirabeau restroom 0 0 0 0 30,000
Transfers out - #312 (park land acquisition) 0 0 0 200,000 0
Total expenditures 2,080,713 2,615,905 2,671,769 4,776,100 1,120,305
Revenues over (under) expenditures 14,487 (86,907) 39,333 16,735 85,375
Beginning fund balance 111,714 126,201 39,294 78,627 95,362
Ending fund balance $ 126,201 $ 39,294 $ 78,627 $ 95,362 $ 180,737
98
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, they may sell the 2.82 acres parcel back to the City for
the original purchase price of $839,285.
An amendment was made to the interlocal agreement in October 2017 which extended the agreement through October 2022
with the option to extend through October 2024. Through this amendments, the City also agreed to contribute $1.3 million, of
which the $839,285 would be part, in frontage and/or joint site improvements on the Library site.
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.
Revenues
Investment Interest
Total revenues
Budget Summary
2017
Actual
2018
Actual
2019
Actual
2020
Budget,
2021
Budget
$ 9,029 $ 14,049 $ 16,700 $ 17,000 $ 3,100
3,100
9,029
14,049 16,700 17,000
Expenditures
Transfers out - #001 498,500 0 0 0 0
Transfers out -#312 0 0 18,452 16,700 0
Total expenditures 498,500 0 18,452 16,700 0
Revenues over(under)expenditures (489,471) 14,049 (1,752) 300 3,100
Beginning fund balance 1,333,159 843,688 857,737 855,985 856,285
Ending fund balance $ 843,688 $ 857,737 $ 855,985 $ 856,285 $ 859,385
99
Pavement Preservation Fund
Spokane Valley
2021 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 2019 and budgeted amounts for 2020 and 2021:
Fund.
001 101 106 123 301/302
Street Civic Fac,
General Street O&M Wear Fee Replace. REET 1&2
Actual
2011 584,681 0 0 0
2012 2,045,203 0 0 0
2013 855,857 282,000 0 616,284
2014 888,823 282,000 0 616,284
2015 920,000 206,618 0 616,284
2016 943,800 67,342 0 559,808
2017 953,200 67,342 0 0
2018 962,700 67,342 1,000,000 0
2019 972,300 0 1,608,028 0
Budget
2020 982,023 0 1,513,532 0
2021 991,843 0 1,500,000 0
310
Civic Fac.
Capital Grants I I Total
O 500,000 0 1,084,681
O 0 0 2,045,203
300,000 0 35,945 2,090,086
368,944 0 2,042,665 4,198,716
502,098 0 835,224 3,080,224
730,572 0 1,654,698 3,956,220
1,320,958 0 89,208 2,430,708
1,370,658 0 1,422,404 4,823,104
1,545,277 0 2,398,330 6,523,935
1,545,277 0 10,588 4,051,420
1,654,557 0 0 4,146,400
11,100,430 972,644 5,621,560 2,408,660 9,338,341 500,000 8,489,062 38,430,697
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 2021 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 began to rely more heavily on REET funds. We have determined that
the 2021 funding level representing approximately 6% of General Fund recurring expenditures is $2,646,400 and that this level
of funding is sustainable through 2025 assuming a General Fund contribution of $991,843 and a collective contribution of
$1,654,557 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.
Revenues
Transfers in - #001
Transfers in - #101
Transfers in - #106
Transfers in - #301
Transfers in - #302
Investment Interest
Grant Proceeds
Intergovernmental Rev. - Model Irrigation
Total revenues
Expenditures
Pavement preservation
Pre -project GeoTech
Total expenditures
Revenues over (under) expenditures
Beginning fund balance
Ending fund balance
Budget Summary
2017
Actual
2018
Actual
$ 953,200 $ 962,700
67,342 67,342
O 1,000,000
660,479 685,329
660,479 685,329
20,535 54,724
89,209 1,422,404
O 0
2,451,244 4,877,828
2019
Actual
$ 972,300
0
1,608,028
734,300
734,300
49,593
2,398,330
1,267, 575
7,764,426
2020
Budget
$ 982,023
0
1,513,532
772,639
772,638
0
10,588
0
2021
Budget
$ 991,843
0
1,500,000
827,278
827,279
0
0
0
4,051,420 4,146,400
2,042,305 3,559,755 7,954,415 4,217,523 4,676,350
O 43,261 22,125 50,000 50,000
2,042,305
408,939
2,953,564
$ 3,362,503
3,603,016 7,976,540 4,267,523 4,726,350
1,274,812 (212,114) (216,103) (579,950)
3,362,503 4,637,315 4,425,201 4,209,098
$ 4,637,315 $ 4,425,201 $ 4,209,098 $ 3,629,148
100
Spokane Valley
2021 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 2019 in the amount of $19,974,400.
Projects approved by City Council from this fund include in part:
• $1,713,284 for the City's share of the $15.5 million Sullivan Road West Bridge Replacement
• $2,396,813 for construction of various sections of the Appleway Trail.
• $5,143,844 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.
• $1,421,321 towards a Barker Road /BNSF Grade Separation project.
• $3,485,417 towards a Pines Road / BNSF Grade Separation project.
• $3,034,400 towards Barker Road corridor improvements.
• $2,935,600 for park land acquisitions.
• $460,715 towards improvements at the Spokane County Library's proposed Balfour site.
Commitments to future projects include:
• $500,000 towards Sullivan Road / BNSF Interchange project.
• $875,023 towards Balfour Park development.
Future projects are yet to be determined.
Revenues
Transfers in - #001
Transfers in - #309
Transfers in - #310
Transfers in - #313
Investment Interest
Total revenues
Budget Summary
2017
Ac
2018
Actual
2019
Actual
2020
Budget
Budget
$ 3,003,929 $ 3,795,429 $ 7,109,300 $ 0 $ 0
O 0 0 200,000 0
O 0 18,452 0 0
O 405,056 88,590 16,700 0
52,170 126,565 225,907 100,000 100,000
3,056,099 4,327,050 7,442,249
316,700 100,000
Expenditures
City Hall Sculpture Siting 41,376 5,383 0 0 0
Professional Services 0 31,659 0 0 0
Transfers out-#101 0 0 907,544 1,364,706 0
Transfers out - #303 - Sullivan Rd W Bridge 455,465 0 0 0 0
Transfers out - #303 - Euclid Ave - Flora to Barker 1,464,381 (547,287) 5,111 0 0
Transfers out - #303 - 8th & Carnahan Intersection 218,300 0 (155) 0 0
Transfers out - #303 - Barker Road Corridor 0 0 1,718,874 495,291 0
Transfers out - #303 - Garland Ave 0 0 203,814 1,286,436 0
Transfers out - #303 - Crosswalk lighting on Indians 0 0 71,486 0 0
Transfers out -#309- Appleway Trail -Pines-Evergr 277,437 0 0 0 0
Transfers out -#309- Appleway Trail -Corbin 0 289,661 0 0 0
Transfers out -#309- Appleway Trail -Evergreen-Sr 0 0 262,599 48,523 0
Transfers out -#309- Balfour Park frontage improve 0 0 0 59,850 565,150
Transfers out -#309- Balfour Park frontage improve 0 0 0 11,000 0
Transfers out - #314 - Pines Grade Separation 482,216 0 0 67,500 64,192
Transfers out -#314 - Barker Rd Overpass 0 0 0 0 411,582
Transfers out - #314 - Sullivan Rd Interchange 0 0 0 75,000 250,000
Precinct property acquisition 0 0 226,700 0 0
Park property acquisition 0 0 84,380 2,091,600 759,600
Total expenditures 2,939,175 (220,584) 3,480,353 5,499,906 2,050,524
Revenues over (under) expenditures 116,924 4,547,634 3,961,896 (5,183,206) (1,950,524)
Beginning fund balance 4,310,362 4,427,286 8,974,920 12,936,816 7,753,610
Ending fund balance $ 4,427,286 $ 8,974,920 $12,936,816 $ 7,753,610 $ 5,803,086
101
Spokane Valley
2021 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.
Revenues
2016 LTGO Bond Proceeds
Investment Interest
Total revenues
Expenditures
Capital Outlay - City Hall 6,065,879 9,573 0 0 0
Services & Charges 0 5,283 0 0 0
Transfers out -#312 0 0 88,589 0 0
Budget Summary
2017
Actua
2018
Actual
$ 0 $
18,894
2019i
Actual
0 $
1,416
2020
Budget
0 $
953
202`
Budget
0 $
0
0
0
18,894 1,416
953
0
0
Total expenditures 6,065,879 14,856 88,589 0 0
Revenues over (under) expenditures (6,046,985) (13,440) (87,636) 0 0
Beginning fund balance 6,148,061 101,076 87,636 0 0
Ending fund balance $ 101,076 $ 87,636 $ 0 $ 0 $ 0
102
Spokane Valley
2021 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 2020 and 2021 are related to design and right of way costs for the Pines Road Underpass project and the right of
way and construction costs for the Barker Road Overpass project. Design work is also beginning for the Sullivan Road
Interchange.
Revenues
Grant Proceeds
Investment Interest
Transfers in -#001
Transfers in - #301
Transfers in - #302
Transfers in - #312
Budget Summary
2017
Actua
2018
Actual
2018
Actual:
2020 1i
Budget
2021
Budget
$ 87,611 $ 571,136 $ 1,447,398 $ 3,526,378 $ 11,508,819
4,072 16,591 15,883 0 0
1,200,000 0 0 0 0
111,941 (8,147) 104,918 869,008 0
0 0 0 0 1,127,387
482,216 0 0 142,500 725,774
Total revenues 1,885,840
579,580 1,568,199
4,537,886 13,361,980
Expenditures
Barker BNSF Grade Separation 3,893 562,988 1,552,316 3,405,977 9,396,870
Pines Rd Underpass 12,975 48,923 43,717 1,300,000 4,149,450
Sullivan Rd Interchange 0 0 0 75,000 250,000
Total expenditures 16,868 611,911 1,596,033 4,780,977 13,796,320
Revenues over(under)expenditures 1,068,804 (32,331) (27,834) (243,091) (434,340)
Beginning fund balance 0 1,068,804 1,036,473 1,008,639 765,548
Ending fund balance $ 1,068,804 $ 1,036,473 $ 1,008,639 $ 765,548 $ 331,208
103
Spokane Valley,
2021 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 2020
• Continued the work on the Glenrose and Central Basins Floodplain Delineation Project (FEMA Mapping).
• Continue collaboration efforts with local, State, and Federal stormwater regulatory bodies.
• Continue the inventory and mapping of all City stormwater facilities.
• Continue on -going stormwater maintenance and repairs utilizing in-house and contracted services.
• Coordinated and financed stormwater system improvements with capital projects developed by the City.
• Continued stormwater management and NPDES coordination efforts with other Eastern Washington agencies.
• Begin developing stormwater requirements to meet new National Pollution Discharge Elimination System (NPDES) Permit.
Goals for 2021
• Continue the evaluation efforts for the Glenrose and Central Floodplain mapping for FEMA.
• Work with other departments in developing a city-wide, comprehensive Asset Management Program, which will
include stormwater facilities.
• Continue collaboration efforts with local, State, and Federal stormwater regulatory bodies.
• Continue the inventory and mapping of all City stormwater facilities.
• Continue on -going stormwater maintenance and repairs utilizing in-house and contracted services.
• Implement stormwater system improvements, integrating with other capital projects for efficiency.
• Begin efforts in developing a Comprehensive Stormwater Management Plan for the City.
Personnel - FTE Equivalents
Engineer
Engineering Technician I
Engineering Technician II
Stormwater Forman
Assistant Engineer
Maintenance/Construction Inspector
Planning Grants Engineer
Interns
Budget Summary
2017
Actual
1.0
0.0
1.0
0.0
1.0
1.15
0.25
4.40
20
Actual
1.0
0.0
1.0
0.0
1.0
1.15
0.25
4.40
2019
Actual
1.0
0.0
1.0
0.0
0.5
1.15
0.25
3.90
2.0 3.0 2.0
2020
Budge
1.0
0.0
1.0
0.0
0.5
1.15
0.25
3.90
2021
Budget
1.0
0.5
1.0
0.9
0.0
0.25
0.25
3.90
2.0 2.0
(continued to next page)
104
Stormwater Ma
agement Fund
Spokane Valley
2021 Budget
(continued from previous page)
Budget Summary
Recurring Activity
Revenues
Stormwater Management fees
Investment Interest
Miscellaneous & Grants Proceeds
Expenditures
Wages, Payroll Taxes & Benefits
Supplies
Services & Charges
Intergovernmental Services
Transfers out - #001
Interfund vehicle lease - #501
Recurring revenues over (under)
Recurring Expenditures
2017
Actual
$ 1,895,033
20,564
25,000
1,940,597
2018
Actual.
$ 1,920,509
40,465
0
2019
Actual
2020
Budget
$ 1,936,362 $ 1,900,000
48,642 40,000
58,746 0
1,960,974 2,043,750 1,940,000
465,102
11,064
1,010,643
32,661
13,400
0
403,470 436,115
12,418 16,956
1,149,170 1,135,846
35,430 37,984
13,400 0
0 0
519,582
14,750
1,298,153
37,500
0
14,000
2021
Budget
$ 1,900,000
40,000
0
1,940,000
538,864
14,750
1,320,643
45,000
0
6,750
1,532,870
407,727
Nonrecurring Activity
Revenues
Grant Proceeds
FEMA Grant Proceeds - Windstorm
Expenditures
Capital - Various Projects
Stormwater Comprehensive Plan
Watershed studies
Nonrecurring revenues over (under)
Nonrecurring Expenditures
Excess (Deficit) of Total Revenues
Over (Under) Total Expenditures
Beginning working capital
Ending working capital
1,613,888 1,626,901
1,883,985
1,926,007
347,086 416,849
56,015
13,993
338,384 128,695 106,000 59,828 100,000
6,823 0 0 0 0
345,207
128,695
106,000 59,828 100,000
528,433
0
0
528,433
(183,226)
354,085
0
64,541
418,626
423,585 500,000 500,000
0 100,000 100,000
48,576 80,000 100,000
472,161 680,000 700,000
(289,931)
(366,161) (620,172) (600,000)
224,501 57,155 50,688 (564,157) (586,007)
1,761,416 1,973,424 2,216,210 2,180,773 1,616,616
$ 1,985,917 $ 2,030,579 $ 2,266,898 $ 1,616,616 $ 1,030,609
105
Fund: 403
Spokane Valley
2021 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.
Revenues
Spokane County
Grant Proceeds
Investment Interest
Total Revenues
Budget Summary
2017
Actual
2018
Actual
2019
Actual
2020
Budget
2021
Budget
$ 521,070 $ 462,981 $ 469,429 $ 460,000 $ 460,000
O 597,733 101,715 446,700 2,122,045
O 28,620 37,329 20,000 15,000
521,070 1,089,334 608,473 926,700 2,597,045
Expenditures
Capital - Various projects 58,722 662,402 329,829 1,133,571 2,378,109
Total Expenditures 58,722 662,402 329,829 1,133,571 2,378,109
Revenues over(under)expenditures 462,348 426,932 278,644 (206,871) 218,936
Beginning working capital 950,725 1,413,073 1,840,005 2,118,299 1,911,428
Ending working capital $ 1,413,073 $ 1,840,005 $ 2,118,649 $ 1,911,428 $ 2,130,364
106
Fund: 501 Equipment Rental & Replacement Fund Spokane Valley
2021 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.
Snow Plow Fleet
Truck#
Model Year
YRAcquired
Age at Retirement
ReplacementYr
Notes
206
1996
2009
26
2022
207
1997
2009
28
2025
204
1995
2009
33
2028
203
1995
2009
36
2031
Existing Fleet
205
1996
2009
38
2034
(9) Snow Plows
208
1997
2009
40
2037
209
1998
2011
42
2040
211
2000
2012
43
2043
210
2010
2011
36
2046
212
2016
2016
33
2049
Truck 206 becomes a backup
213
2020
2020
32
2052
Truck 207 becomes a backup
214
2022
2022
33
2055
Truck 204 becomes a backup / 206 is retired
215
2025
2025
33
2058
Truck 203 becomes a backup / 207 is retired
216
2028
2028
33
2061
Truck 205 becomes a backup / 204 is retired
217
2031
2031
33
2064
Truck 208 becomes a backup / 203 is retired
218
2034
2034
33
2067
Truck 209 becomes a backup / 205 is retired
219
2037
2037
33
2070
Truck 211 becomes a backup / 208 is retired
220
2040
2040
33
2073
Truck 210 becomes a backup / 209 is retired
221
2043
2043
33
2076
Truck 212 becomes a backup /211 is retired
(continued to next
page)
107
Rental & Replacement Fund
Spokane Valley
2021 Budget
(continued from previous page)
Revenues
Vehicle rentals - #001
Vehicle rentals - #101
Vehicle rentals - #101 (plow replace.)
Vehicle rentals - #402
Transfers in - #001 (CenterPlace kitchen reserve)
Transfers in - #001 (Code Enforcement Vehicle)
Investment Interest
Total Revenues
Budget Summary
2017
Actual
32,500
23,250
77,929
12,750
36,600
0
9,651
2018
Actual
30,000
21,250
77,929
12,750
36,600
0
19,873
2019.
Actual
30,000
21,250
77,929
12,750
36,600
0
26,715
2020;.
Budget
28,000
14,500
48,500
14,000
36,600
30,000
19,000
2021
Budget
31,300
10,250
60,500
6,750
36,600
0
10,000
192,680 198,402
205,244 190,600 155,400
Expenditures
Wages, Payroll Taxes & Benefits 0 3,714 0 0 0
Vehicle maintenance equipment 46,039 0 122 20,000 10,000
Snow plow purchase 110,309 0 0 235,000 0
Loader purchase 0 0 0 35,000 0
Vehicle Purchase 0 0 0 30,000 130,000
Transfer out - #001 (networking equipment) 77,000 0 0 0 0
Total Expenditures 233,348 3,714
Revenues over (under) expenditures
Beginning working capital
Ending working capital
(40,668) 194,688
1,136, 951 1,096,283
$ 1,096,283 $ 1,290,971
122
320,000
140,000
205,122 (129,400) 15,400
1,290,971 1,496,093 1,366,693
$ 1,496,093 $ 1,366,693 $ 1,382,093
Fund: 502
Risk Management Fund
Spokane Valley
2021 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).
Revenues
Transfers in - #001
Investment Interest
Total Revenues
Expenditures
Auto & Property insurance
Unemployment Claims
Total Expenditures
Budget Summary
2017
Actual
2018
Actual
2019
Actual
2020
Budget
2021
Budget
$ 350,000 $ 370,000 $ 390,000 $ 410,000 $ 425,000
1,107 2,135 2,124 0 0
351,107 372,135 392,124 410,000 425,000
311,467 345,769 348,794 410,000 425,000
29,066 6,849 31,104 0 0
340,533 352,618 379,898 410,000 425,000
Revenues over (under) expenditures 10,574 19,517 12,226 0 0
Beginning working capital 233,687 244,261 263,778 276,004 276,004
Ending working capital $ 244,261 $ 263,778 $ 276,004 $ 276,004 $ 276,004
108
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The 31 Washington Communities with a Population of
30,000 to 100,000
CITY
POPULATION
FULL-TIME
PART-TIME
Auburn
81,940
438
0
Bellingham*
91,610
885
16
Bothell
48,400
382
6
Bremerton
41,750
337
12
Burien
52,300
77
7
Des Moines
32,260
182
4
Edmonds*
42,470
228
7
Federal Way
98,340
327
7
Issaquah
38,690
245
12
Kennewick
84,960
390
2
Kirkland
90,660
627
12
Lacey
52,910
279
2
Lake Stevens
34,150
85
3
Lakewood
60,030
200
4
Longview
38,350
303
5
Lynnwood*
40,690
290
6
Marysville
69,180
287
4
Mount Vernon
36,050
230
30
Olympia
54,150
556
20
Pasco
77,100
349
0
Pullman
34,850
220
30
Puyallup
42,700
279
11
Redmond
69,900
633
20
Richland
58,550
488
25
Sammamish**
65,100
106
7
Shoreline
56,980
176
18
Spokane Valley
97,490
94
2
University Place
33,310
47
7
Walla Walla
34,400
281
12
Wenatchee
35,140
173
4
Yakima
95,490
673
22
AVERAGE
318
10
Source: AWC 2020 Salary and Benefits Survey, organization profile
*2020 data not reported. Numbers from 2019.
111
Appendix A
EMPLOYEE POSITION CLASSIFICATION
MONTHLY SALARY SCHEDULE
Effective January 1, 2021
Position Title
Grade
2021 Range
City Manager
Unclassified
Deputy City Manager
22
10,063.44 - 16,365.38
City Attorney
21
9,066.16 - 14,728.96
Finance Director
21
9,066.16 - 14,728.96
Parks and Recreation Director
20
8,159.44 - 13,257.04
City Engineer
19
7,343.36 - 11,931.46
Deputy City Attorney
19
7,343.36 - 11,931.46
Human Resources Manager
19
7,343.36 - 11,931.46
Planning Manager
18
6,609.87 - 10,737.79
Building Official
18
6,609.87 - 10,737.79
Engineering Manager
18
6,609.87 - 10,737.79
Economic Development Manager
18
6,609.87 - 10,737.79
Senior Engineer
17
5,948.55 - 9,663.61
Accounting Manager
17
5,948.55 - 9,663.61
Assistant Building Official
17
5,948.55 - 9,663.61
Public Works Superintendent
17
5,948.55 - 9,663.61
Senior Administrative Analyst
17
5,948.55 - 9,663.61
IT Manager
17
5,948.55 - 9,663.61
Attorney
16
5,353.16 - 8,696.69
City Clerk
16
5,353.16 - 8,696.69
Engineer
16
5,353.16 - 8,696.69
Senior Planner
16
5,353.16 - 8,696.69
Development Services Coordinator
16
5,353.16 - 8,696.69
GIS/Database Administrator
16
5,353.16 - 8,696.69
Accountant/Budget Analyst
16
5,353.16 - 8,696.69
Housing and Homeless Services Coordinator
16
5,353.16 - 8,696.69
Associate Planner
15
4,818.50 - 7,827.56
Assistant Engineer
15
4,818.50 - 7,827.56
IT Specialist
15
4,818.50 - 7,827.56
Engineering Technician II
15
4,818.50 - 7,827.56
Economic Development Project Specialist
15
4,818.50 - 7,827.56
Senior Plans Examiner
15
4,818.50 - 7,827.56
Public Information Officer
15
4,818.50 - 7,827.56
Administrative Analyst
15
4,818.50 - 7,827.56
Maintenance/Construction Foreman
15
4,818.50 - 7,827.56
Mechanic
14
4,336.92 - 7,045.35
Human Resource Analyst
14
4,336.92 - 7,045.35
CenterPlace Coordinator
14
4,336.92 - 7,045.35
Planner
14
4,336.92 - 7,045.35
Building Inspector II
14
4,336.92 - 7,045.35
Plans Examiner
14
4,336.92 - 7,045.35
Engineering Technician I
14
4,336.92 - 7,045.35
Senior Permit Specialist
14
4,336.92 - 7,045.35
Code Enforcement Officer
14
4,336.92 - 7,045.35
Maintenance/Construction Inspector
14
4,336.92 - 7,045.35
Recreation Coordinator
13
3,902.91 - 6,340.57
Deputy City Clerk
13
3,902.91 - 6,340.57
Customer Relations/Facilities Coordinator
13
3,902.91 - 6,340.57
Building Inspector I
13
3,902.91 - 6,340.57
Executive Assistant
13
3,902.91 - 6,340.57
Planning Technician
13
3,902.91 - 6,340.57
Human Resources Technician
13
3,902.91 - 6,340.57
Senior Center Specialist
12
3,513.90 - 5,706.37
Permit Facilitator
12
3,513.90 - 5,706.37
Help Desk Technician
12
3,513.90 - 5,706.37
Accounting Technician
12
3,513.90 - 5,706.37
Administrative Assistant
12
3,513.90 - 5,706.37
Recreation Specialist
12
3,513.90 - 5,706.37
Maintenance Worker
11-12
3,161.54 - 5,706.37
Permit Specialist
11
3,161.54 - 5,135.98
Office Assistant II
10-11
2,845.20 - 5,135.98
Custodian
10
2,845.20 - 4,621.30
Office Assistant I
9-10
2,561.00 - 4,621.30
Note : Slight rounding differences may exist between the figures reflected on this page and
the actual payroll rates computed by the Eden Payroll System.
112
CITY OF SPOKANE VALLEY, WA
Glossary of Budget Terms
Accrual Basis — A basis of accounting in
which revenues and expenditures are
recorded at the time they occur as
opposed to when cash is actually received
or spent.
Appropriation — A legal authorization
granted by the City Council to make
expenditures and to incur obligations for
a specific purpose.
Assessed Valuation — The valuation set
upon real estate and certain personal
property by the County Assessor as a
basis for levying property taxes.
Authorized Positions — Employee
positions, which are authorized in the
adopted budget, to be filled during the
year.
Bond — A long-term promise to repay a
specified amount (the face amount of the
bond) on a particular date (the maturity
date). The most common types of bonds
are general obligation revenue bonds.
Bonds are primarily used to finance
capital projects.
Budget — A plan of financial activity for
a specified period of time (fiscal year or
biennium) indicating all planned
revenues and expenses for the budget
period.
Budget Message — The opening section
of the budget that provides the City
Council and the public with a general
summary of the most important aspects of
the budget, changes from the current and
previous years, and the views and
recommendations of the Mayor.
Capital Improvement — Expenditures
related to acquisition, expansion or
rehabilitation of an element of the
government's physical plant; sometimes
referred to as infrastructure.
Capital Outlay — Fixed assets that have
general value of $5,000 or more and have
a useful economic lifetime of more than
one year.
Capital Project — Major construction,
acquisition, or renovation activities
which add value to government's
physical assets or significantly increase
their useful life, also called capital
improvements.
Capital Projects Fund — A fund created
to account for all resources and
expenditures used for the acquisition of
fixed assets except those financed by
enterprise funds.
Contingency — A budgetary reserve set
aside for emergencies or unforeseen
expenditures not otherwise budgeted.
Contractual Services — Services
rendered to a government by private
firms, individuals, or other governmental
agencies.
Debt Service — Payment of interest and
principal on borrowed money according
to a predetermined payment schedule.
Department — The basic unit of service
responsibility, encompassing a broad
mandate of related service
responsibilities.
113
Division — Can be a subunit of a
department which encompasses a
substantial portion of the duties assigned
to a department (e.g. Building Division in
the Planning and Community
Development Department).
Encumbrance — The commitment of
appropriated funds to purchase an item or
service. To encumber funds means to set
aside or commit funds for a specified
future expenditure.
Expense — Charges incurred (whether
paid immediately or unpaid) for
operations, maintenance, interest or other
charges.
Face Value — The amount of principal
that must be paid at maturity for a bond
issue.
Fiscal Year — A twelve-month period
designated as the operating year for
accounting and budgeting purposes in an
organization.
Full-time Equivalent Position (FTE) —
A full-time or part-time position
converted to the decimal equivalent of a
full-time position based on 2,080 hours
per year. For example, a part-time person
working 20 hours per week would be
equivalent of 0.5 of a full-time position.
Fund — A fiscal entity with revenues and
expenses that are segregated for the
purpose of carrying out a specific purpose
or activity.
GAAP — Generally Accepted Accounting
Principles. Uniform minimum standards
for financial accounting and recording,
encompassing the conventions, rules, and
procedures that define accepted
accounting principles.
GASB — The Governmental Accounting
Standards Board, established in 1985, is
the current standard -setting board for
governmental GAAP.
General Fund — The principal operating
fund of the City used for general
governmental operations. Taxes and fees
that generally have no restriction on their
use support it.
General Obligation (G.O.) Bonds —
This type of bond is backed by the full
faith, credit and taxing power of the
government issuing it.
Indirect Cost — A cost necessary for the
functioning of the organization as a
whole, but which cannot be identified
with a specific product, function or
activity.
Infrastructure — The physical assets of a
government (e.g. streets, water, sewer,
public buildings, and parks).
Interfund Transfers — The movement of
monies between funds of the same
governmental entity.
Levy — To impose taxes for the support of
the governmental activities.
Long-term Debt — Debt with a maturity
of more than one year after the date of
issuance.
Mission Statement — A broad statement
of the intended accomplishment or basic
purpose of a program.
Modified Accrual Accounting — A basis
of accounting in which expenditures are
accrued but revenues are accounted for
when they become measurable and
114
available. Since this type of accounting
basis is a conservative financial
approach, it is recommended as the
standard for most governmental funds.
Operating Budget — The portion of the
budget that pertains to daily operations
that provide basic governmental services.
Ordinance — A formal legislative
enactment by the City Council. If it is not
in conflict with any higher form of law,
such as a statute or constitutional
provision, it has the full force and effect
of law within the boundaries of the
municipality to which it applies.
Program — The smallest organization
that delivers a specific set of services. A
program may be an entire department; or
if a department encompasses
significantly diverse responsibilities or
large work forces, a single department
may be divided into two or more
programs.
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.
Taxes — Compulsory charges levied by a
government for the purpose of financing
services performed for the common
benefit. This term does not include
specific charges made against particular
persons or property for current or
permanent benefits such as special
assessments. Neither does the term
include charges for services rendered
only to those who pay, for example,
sewer service charges.
Unreserved Fund Balance — The portion
of a fund's balance that is not restricted
for a specific purpose and is available for
general appropriation.
User Charges — The payment of a fee for
direct receipt of a public service by the
party who benefits from the service.
Vision Statement — A short statement
that conveys the big picture of the
organization. It is general in scope, not
restricting. It answers the question
"Why?"
115