Ordinance 09-024 Adopting 2010 Budget CITY OF SPOKANE VALLEY
SPOKANE COUNTY,WASHINGTON
ORDINANCE NO. 09-024
AN ORDINANCE OF THE CITY OF SPOKANE VALLEY, SPOKANE COUNTY,
WASHINGTON, ADOPTING A BUDGET FOR THE PERIOD JANUARY 1, 2010
THROUGH DECEMBER 31, 2010 APPROPRIATING FUNDS AND ESTABLISHING
SALARY SCHEDULES FOR ESTABLISHED POSITIONS.
WHEREAS, State law requires the City Manager to prepare a preliminary budget for the City of
Spokane Valley at least sixty (60) days before the beginning of the City fiscal year beginning January 1,
2010 and ending December 31, 2010; 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 Aug 11, Sept 8 and Sep.
22, 2009. The City Council in the City of Spokane Valley met and received public comment in the City
Council Chambers during each public hearing; and
WHEREAS, following the filing of the preliminary budget with the City Clerk, notice of the same
and three hearings on the budget, the City Council desires to adopt the 2010 budget, including all
allowances and an appropriation for each fund so that a balanced budget, where appropriations are limited
to the estimated revenues including beginning fund balances, is adopted for the City, and
WHEREAS, a finding of substantial need was made by the City Council on September 29, 2009
which allowed the property tax levy to increase; and
WHEREAS, the City of Spokane Valley property tax levy for 2009 for collection in 2010, will be
$10,799,500 which is $299,500 (2.9%) greater than the levy in 2008 for collection in 2009.
NOW, THEREFORE, the City Council of the City of Spokane Valley do ordain as follows:
Section 1. Adoption of 2010 Budget. The budget for the City of Spokane Valley for the year 2010
is hereby adopted as the balanced budget of the City with appropriations limited to the total estimated
revenues and beginning fund balances of the City. The final budget for 2010 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:
FUND ESTIMATED EXPENDITURE
REVENUES& FUND APPROPRIATIONS
BALANCE
GENERAL FUND $54,540,850 $54,540,850
STREET FUND 7,399,050 7,399,050
ARTERIAL STREET FUND -0- -0-
Ordinance 09-024,Annual Appropriation Ordinance 2009 Page 1 of 3
TRAILS& PATHS FUND 8,000 8,000
HOTEL/MOTEL FUND 400,000 400,000
DEBT SERVICE LTGO DEBT
SERVICE LTGO 03 650,000 650,000
CAPITAL PROJECTS FUND 1,948,000 1,948,000
SPECIAL CAPITAL PROJECTS
FUND 612,000 612,000
STREET CAPITAL PROJECTS
FUND 10,572,000 10,572,000
MIRABEAU POINT CAPITAL FUND -0- -0-
STREET BOND CAPITAL -0- -0-
CD BLOCK GRANT FUND 300,000 300,000
CAPITAL GRANTS FUND 2,465,000 2,465,000
BARKER BRIDGE FEDERAL FUND 1,767,000 1,767,000
STORM WATER MANAGEMENT
FUND 4,398,015 4,398,015
PARKS CAPITAL PROJECTS FUND 820,000 820,000
EQUIPMENT R&R FUND 919,000 919,000
CITY FACILITIES REPLACEMENT 1,240,000 1,240,000
RISK MANAGEMENT FUND 258,000 258,000
RESERVES:
CIVIC FACILITIES 5,827,000 5,827,000
CENTERPLACE 350,000 350,000
SERVICE LEVEL 5,400,000 5,400,000
WINTER WEATHER 505,000 505,000
TOTAL ALL FUNDS $100,378,915 $100,378,915
The total balance of all funds appropriated for the year 2010 is $100,378,915.
Section 2. Positions and Salary Schedules. The various positions and salary ranges for city
employees are included in Appendix A of the final budget which is attached hereto and by this reference
incorporated herein pursuant to RCW 35A.33.075.
Ordinance 09-024,Annual Appropriation Ordinance 2009 Page 2 of 3
Section 3. 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 the Association of Washington Cities.
Section 4. 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 5. Effective Date. This Ordinance shall be in full force and effect five(5)days after
the date of publication of this Ordinance or a summary thereof in the official newspaper of the City.
PASSED by the City Council this 13`'day of October 2009.
i
I►/ f ,
ichard M. Muns•. ayor
7.-TES
Kristine Bainbridge, City Clerk
Approved As To F m.•
Office of the City Attorney -
Date of Publication: 10-23-0
Effective Date: 10-28-09
Ordinance 09-024,Annual Appropriation Ordinance 2009 Page 3 of 3
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2010
Budget
City of Spokane Valley, Washington
Annual Budget
For the Fiscal Year
January 1, 2010Through December 31, 2010
CITY OF SPOKANE VALLEY-2010 BUDGET
TABLE OF CONTENTS
Budget Message
Councilmembers&Staff 1
City Manager's Budget Message 3
Budget Guide
About the Budget&the Budget Process 9
Spokane Valley Budget Policies 12
Basis of Accounting and Budgeting 13
Explanation of Revenue Sources 15
Budget Summary 21-32
Expenditures
General Fund 33-55
All Other Funds 56-69
City Profile&Other Budget Information
Capital Expenditures 70-71
Position Listing by Department 72
Full Time Equivalent Count by Year 74
2009 Workforce Comparison 75
Employee Salary Schedule 76
Community Profile and History 77
Debt Service Schedule 80
Multi-Year Financial Plan for General Fund 81
Multi-Year Financial Plan for the Street Fund 82
Glossary 83
Budget Ordinance
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••• CITY OF SPOKANE VALLEY i
SCITY
Valley e
City Manager's Budget Message
Annual Budget For
Fiscal Year 2010
Dear Citizens, Mayor and City Council of Spokane Valley:
It is my pleasure to present the budget document for the fiscal year of 2010, which represents the
combined efforts of the City Council, staff and citizens. This year, the City Council, Planning
Commission and citizens gave much attention to drafting and adopting on June 16, 2009 the
Sprague/Appleway Revitalization Plan that endeavors to economically rejuvenate the corridor
and create a City Center incorporating community buildings; urban, commercial, and housing
opportunities; and to spur reinvestment all along the city's main corridor. Citizens are invited to
read about the plan on the City website: www.spokanevalley.org.
Budget Highlights
The 2010 budget recognizes the economic realities of our times and the necessity to operate
within its financial means. The budget process has been used to reinforce the City's commitment
to delivering its core services in a cost effective manner. A summary of key budget highlights
for review by the Council and community follows:
Revenue: Decline and Flat Growth Horizon: Revenue projections for the 2010 fiscal year
have identified a sharp decrease ($3.5 million) in sales tax receipts, the city's
most significant source of revenue. The City's six-year financial forecast shows
flat or slow revenue growth beyond 2010; however, those estimates will fluctuate
according to changing trends in the economy.
Expense: Moderate Growth in Current Operational Expenses: Investing in the essential
core services identified by the Council and community creates baseline costs.
Similar to the trend in most jurisdictions, costs and demands for service are
growing while tax revenues are decreasing. Even with a relatively small city
staff, quality service delivery requires ongoing investment in basic capacity to
provide efficient operations.
3
Fact: Public Safety Costs Dominate the ; Rance/Court/Jae Services
Municipal Budget: In 2010, Police, Court $22,062,268
and Jail related services will cost '
$22,062,268—an amount equal to 204%
of anticipated property tax collections
for the entire year. That answers the
question of how your city tax dollars are
spent. Property Tax Revenues
$10,969,500
Capital - ® A
Investments: Successful Grantsmanship Pays
Dividends: City staff actively pursues
funding commitments from other sources ea fIB r — —
to help pay the cost of needed capital oe ee 6 _- is
improvements—roads, bridges and
parks—that benefit the community. The 2010 street capital construction program
totals $10,572,000 of which the City will contribute $2,960,000 or, just 28
percent.
Street Fund: State Funding of Local Roadway Maintenance Insufficient: This fund derives
its revenues from an allocation of the State Motor Fuel Tax distributed to cities
and towns. Currently, the City receives only about $2 million, or, less than forty
percent of the funds needed to pay for street maintenance activities like snow
plowing, pothole repair, resurfacing eroded lanes, sweeping, weed control, street
lighting, traffic signals and a variety of other repairs. A problem facing Spokane
Valley for the foreseeable future will be closing that gap between street related
revenues and costs. Any decline in routine maintenance expenditures will result
in noticeable deterioration in the conditions of local streets.
Pavement: In an attempt to determine how best to keep the surfaces and bases (underground
support) of roads in proper condition, a Street Master Plan was prepared that
itemizes the positive and negative conditions of our city street system, and
identifies the repair needs
The High Cost of Doing Nothing and
... ' y='' —_-> i, of roadway. The report
' details the need for an
additional annual
.'-• ..
investment of $4.3
s — r± ', million in street
c K�.,g . 1 preservation work to keep
--7'' ` z s, ' �c the street system from
r :ss _ ai: a -.0 �s 4za't : deteriorating and
Each dollar not spent oit s treet pseie wiiia'y triggering much more
will cost $840 for reconstruction in twenty years. expensive repair work in
the future.
4
The Current Fiscal Year in Review
The sixth full year of operating Washington's newest city marked additional progress in
addressing community issues and defining desirable goals for the future. Citizen participation
', 3r, „„ 4 -f_�°' ,,,�' was ample in the proceedings of the City Council, Planning
a s k lf. ens:` Commission, and at community gatherings discussing the
�i, t.)))-0 °"..� "` , `� launch of a City Center initiative as the spark of the
Y`. It
.•o - ' Sprague/Appleway Revitalization Plan. Residents and business
f people continue to provide city officials with their views on the
1/ l` " 1 'l broad range of issues related to economic development and land
b ' use regulations. The City Council welcomes public comments
\,- and works to balance the various interests expressed when
- , enacting ordinances intended for the protection and
enhancement of the quality of life in Spokane Valley. City representatives embrace continuous
public participation, attend to a heavy workload, and take pleasure in achieving results that affect
the community in positive ways. Some of those results are reflected in the substantial progress
in meeting the 2009 budget goals.
Progress in Attainment of the Major Goals of 2009
Continue monitoring wastewater issues, including governance of wastewater facilities, and
pursuit of the most efficient and economical methods to ensure the continuation of wastewater
discharges licenses.
Goal Accomplished: Council and staff continued collaboration with discharger stakeholder
groups, environmentalists and regulatory agencies including meetings with the Director of
Washington Department of Ecology (DOE). The City provided legislative support amending
DOE rules expanding the life span from 10 to 20 years for a Mitigation Implementation Plan
(MIP) associated with an acceptable Total Maximum Daily Load (TMDL) ruling. Department
of Ecology has renewed a public comment period on their proposal prior to issuance of a
discharge permit. City staff also served on the County's Design/Build/Operate vendor selection
committee.
Explore further funding sources for City Center that builds upon the City's initial investment
in a City Hall to spur further private investment in the development of a mixed used City Center.
Goal Accomplished: The Office of City Attorney has consulted with Bond Counsel and others to
determine legal options available for funding a new City Center, as well as purchase of land for
a new City Halt Purchase and Sales Agreement negotiations continue regarding which party
will assume various development costs.
5
Identify performance measures for the Police Department and -Cc.`� §' 4.-`z
monitor progress in their attainment. v �4(��e
Goal Accomplishment Underway: The ICMA Consulting final reportze z,
anticipated in September 2009 will suggest performance measures for eE
c- nV
Council and stakeholder consideration. Upon adoption of chosen . 9- ' " s i
performance measures, implementation and monitoring will begin. -.t:
r
Implement and evaluate regulations specified in the Sprague/Appleway •.,,,
Revitalization Plan as adopted and amended by the City Council.
Goal Accomplishment Commencing October 1: The Council adopted the SARI' sub-area plan
on June 16, 2009 and created the opportunity for evaluation of the regulation after the October
15 implementation date.
Evaluate the availability, costs and effects of private sector vendors performing winter road
maintenance for the City.
,-.=. ...at--a ;^r`Y�i 1 Goal Accomplishment Underway: Substantial effort
z s � `�� -}` .;: 1 t.,, , has been invested to develop a short-term and a•
"b{ Q t'c +e'd p i long-term strategy for providing winter road services
� l I = subsequent to notification by Spokane County that
-°-a_ �� , I dr the winter roads contract terminates on October 15,
ifs Q `- ll I` -•_ "�' Y 2009. Council receives extensive progress reports
-- P gr P
- ��pt every two weeks. And, we await County agreement
I to commence negotiations of a one-year contract
a :_ g f Y
`,^0.,N , •, � ' extension should alternative approaches not
. " _:,: illl materialize prior to the winter of 2009/2010.
Implement records indexing and phase in a document imaging system City department by
City department with the goal of achieving city-wide implementation in 2010.
Goal Substantially Accomplished: Implementation of the records indexing system via Laserfiche
document imaging system has been initiated. Many of the record series from the City Clerk's
Office, Finance Department and Public Works Department have been digitized and indexed.
The Budget for Fiscal Year 2010
Balanced Budget Adopted:
One of the most important tests of fiscal management is the ability of a municipal enterprise to
maintain basic services during an economic downturn. The creation and maintenance of financial
reserves since incorporation have served their intended purpose and provided the opportunity for
Spokane Valley to sustain critical public services during the turbulent economic conditions of
2009. The 2010 budget reflects a continuation of service delivery capabilities during difficult
and uncertain economic times.
6
The 2010 budget is in balance; expenses have been paired with known or reasonably
predictable revenues. The budget is designed to maintain the healthy, positive fund balance at
year end that provides for the city's cash flow needs without costly borrowing. In pursuit of
fiscal responsibility, special attention was given to limiting the growth in new programs and
financial commitments while City revenue and expenditure patterns further fluctuate with the
economy. This approach allows available resources to be put toward sustaining services that are
consistent with the City Council's priorities for 2010 and beyond.
Department Achievements:
Each of the City's departments undertook an aggressive work program in 2009. The budget
document contains descriptions of their accomplishments for the year and their goals for next
year. City residents are invited to acquaint themselves with the efforts made by municipal
employees on your behalf. I leave to the department heads the pleasure of sharing their recent
successes and goals for the coming year.
Two (2) new full-time positions were included in the ..the City has taken
budget proposal as we strive to address the demands
of a city that has grown to 89,440 people. a conservative approach
to adding staff..."
Since incorporation, this City has taken a conservative
approach to adding new staff. Spokane Valley continues to have the lowest employee count of
any Washington city over 50,000 in population. (Please see the attached 2009 Work Force
Comparison.) As we approach the new fiscal year,the provision made for additional new
employees is minimal at 2 fulltime equivalent positions in the 2010 budget.
Major Goal Statements for 2010:
The 2010 budget reflects the distribution of resources consistent with the Council's core services
priorities. The following goals, some of which are continued from 2009, represent just very
broad areas of concentration important to the well being of the community:
1. Continue monitoring wastewater issues, including governance of wastewater facilities, and
pursuit of the most efficient and economical methods to ensure the continuation of wastewater
discharge licenses.
2. Implement records indexing and phase in a document imaging system City department by
City department with the goal of achieving city-wide implementation in 2010.
3. Implement and Evaluate regulations specified in the Sprague/Appleway Revitalization Plan
as adopted and amended by City Council.
4. Develop a Shoreline Master Program to provide appropriate regulatory protection for waters
of statewide significance as required by state statute.
5. Pursue a legislative capital budget request for state funding for the acquisition of parkland
adjacent to the Park Road Pool.
6. Develop and implement a multi-year winter roads maintenance plan including
availability, costs and effects of private sector vendors performing winter road maintenance for
the City. '
7. Pursue state funding of a demonstration project that constructs a city hall VV 1 -:
in accordance with"living building" standards.
Acknowledgments:
In closing, it has been a pleasure to work with the Council and individual City departments to
accomplish the goals they established. I genuinely appreciate the citizens of Spokane Valley, the
City Council and individual staff members who have made it possible for the City to develop and
prosper. Everyone involved continues to give generously of their time and energy undertaking
heavy and challenging workloads. Thanks also for the patience and feedback from the many
citizens who have shown an abiding interest in the community or volunteered their time to
improve the quality of life in Spokane Valley.
Respectfully,
David Mercier, City Manager
8
Spokane
4000 Val ley 11707 E Sprague Ave Suite 106 • Spokane Valley WA 99206
509.921.1000 • Fax: 509.921.1008 • cityhall@spokanevalley.org
TO: David Mercier, City Manager and Members of Council
FROM: Ken Thompson, Finance & Administrative Services Director
DATE: July 7, 2009
SUBJECT: About the Budget and the Budget 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 provides four functions:
1. 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. 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. 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. A Legally Required Financial Plannine Tool
The budget is a financial planning tool, which has been its most traditional use. In this light,
preparing and adopting a budget is a State law requirement of all cities as stated in Title 35A
of the Revised Code of Washington (RCW). The budget must be adopted as a balanced
budget and must be in place prior to the beginning of the City's fiscal year. The budget is the
legal authority to expend public moneys and controls those expenditures by limiting the
amount of the appropriation at the fund level. The revenues of the City are estimated, along
with available cash carry-forward, to indicate funds available. The budget takes into account
unforeseen contingencies and provides for the need for periodic adjustments.
9
Year 2010 Budget Process
The City of Spokane Valley operates on a calendar year basis. It utilizes an incremental
budgeting approach that assumes, for most functions of government, that the current year's
budget is indicative of the base required for the following year. Any increases are
incremental and based on need defined by the organization's budget policies, emerging issues,
Council goals, and available resources.
The formal budget planning begins in the spring with discussions between the City Manager
and City Council during a retreat. Following the retreat, the City Manager and the Department
Directors prepare the preliminary budget based upon the City Council priorities. The City
Council reviews the preliminary budget beginning in August.
In June, departments prepare requests for new staff, programs, or significant increases to their
current year budget that will address emerging issues and other operational needs. In their
requests, the departments identify the problem that they are trying to address, the
recommended solution, implementation plan, projected cost and expected outcomes. The
Finance Department and City Manager conduct an analysis of the departmental base budgets
and the revenue outlook for the coming year to determine the availability of funds for any
new initiatives. During May and June, the departments also develop their budgets. These
budget requests are submitted to the Finance Department by the middle of May.
In early July, the City Manager reviews each department's budget requests and develops a
preliminary budget recommendation.
As mandated by RCW 35A.33.135, the first requirement is that the City Manager submit
estimated revenues and expenditures to the City Council on or before the first Monday in
October. The preliminary budget is presented to the City Council in September. Public
hearings are held to obtain taxpayers' comments, and revisions as applicable, are made. The
Council makes its adjustments to the preliminary budget and adopts by ordinance a final
balanced budget no later than December 31. The final operating budget as adopted is
published, distributed, and made available to the public during the first three months of the
following year.
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 funds are within the approved budget. Finance provides financial
updates to the City Council to keep them current with the City's financial condition. Any
budget amendments made during the year are adopted by City Council ordinance.
The City Manager is authorized to transfer budgeted amounts within a fund; however, any
revisions that alter the total expenditures of a fund, or that affect the number of authorized
employee positions, salary ranges or other conditions of employment must be approved by the
City Council.
10
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.
Significant Changes to the 2010 Budget
A review of the 2010 preliminary budget reveals the following significant changes:
Revenues
1. Sales Tax receipts for 2010 have been estimated at $15.9 Million, a reduction of about
$3.5 Million from 2009 budgeted receipts. Citizens are tightening their financial belts
as concerns relating to jobs, retirement plans, and home equity have slowed the
economy.
2. A slowing of real estate sales has reduced Real Estate Excise Tax receipts from
$2 Million/year to $800,000/year which are used for capital projects.
3. While not a"significant" change, it is important to note the City of Spokane
Valley property tax rate is expected to be near $1.54/$1,000 of assessed value.
This is the second lowest rate of all cities in Spokane County.
4. Service fee receipts (Building and Planning) have been reduced by
$400,000 as development activity slows.
Expenditures
1. The 2010 budget anticipates the following for winter street maintenance in the street
fund:
• Operation/Maintenance of 6 used state plows/trucks $120,000
• Lease and improve Street/Stormwater maintenance facility $65,000
2. A serious shortage of funds to use as match on federal and state grants for parks and
street capital projects may reduce the amount of improvements made in these areas
during 2010. A new revenue source would help capture these state and federal dollars
for local capital improvements.
3. Reservation software for CenterPlace has been included at a cost of$30,000.
4. $300,000 has been budgeted to continue implementation of an automated records
management system.
5. Two new positions have been proposed in the Finance Division to assist in preparing
annual financial statements and to keep the project accounting system current.
6. A total of$200,000 has been budgeted, $50,000 in the general government budget &
$150,000 in street fund, to prepare an inventory of Americans with Disabilities Act
needed improvements.
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City of Spokane Valley
Selected Budget Policies
Department directors have primary responsibility for formulating budget
proposals in line with City Council and City Manager 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 adjustments 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.
The City will pursue ending fund balances for operating funds at a level of no less
than 8%of revenue.
Beginning in 2010, short term debt shall not exceed 10% of revenues. 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 maintain equipment replacement funds that will receive budgeted
contributions from the operating expenses of departments using the capital
equipment in an amount necessary to replace the equipment at the end of its
useful life. Life cycle assumptions and required contributions will be reviewed
annually as part of the budget process.
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BASIS OF ACCOUNTING AND BUDGETING
Accounting
Accounting records for the City are maintained in accordance with methods prescribed
by the State Auditor under the authority of the Revised Code of Washington (RCW),
Chapter 43.09.20, and in compliance with generally accepted accounting principles as
set forth by the Governmental Accounting Standards Board.
Basis of Presentation - Fund Accounting
The accounts of the City of Spokane Valley are organized on the basis of funds, each of
which is considered a separate accounting entity. Each fund is accounted for with a
separate set of double-entry accounts that comprise its assets, liabilities, fund equity,
revenues and expenditures or expenses, as appropriate. The City's resources are
allocated to and accounted for in individual funds depending on their intended purpose.
The following are the fund types used by the City of Spokane Valley:
Governmental Fund Types
Governmental funds are used to account for activities typically associated with state
and local government operations. All governmental fund types are accounted for on a
spending or "financial flows" measurement focus, which means that typically only
current assets and current liabilities are included on related balance sheets. The
operating statements of governmental funds measure changes in financial position,
rather than net income. They present increases (revenues and other financing sources)
and decreases (expenditures and other financing uses) in net current assets. There are
four governmental fund types used by the City of Spokane Valley:
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.
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 the
Street Fund, Arterial Street Fund, Trails & Paths Fund, Hotel/Motel Fund, CenterPlace
Operating Reserve Fund, Service Level Reserve Fund, Civic Facilities Reserve Fund,
and Winter Weather Reserve Fund.
Debt Service Funds
These funds account for financial resources which are designated for the retirement of
debt. Debt Service Funds are comprised of the Debt Service LTGO 03.
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 the
Capital Project Fund, Special Capital Projects Fund, Streets Capital Projects Fund,
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CDBG Fund, Capital Grants Fund, Barker Bridge Federal Grant Fund, and Parks
Capital Projects Fund.
Proprietary Fund Types
Proprietary funds 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, including depreciation, which based on the commercial model
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 (net total assets) is
segregated into contributed capital and retained earnings components. As described
below, there are two generic fund types in this category:
Enterprise Funds
These funds account for operations that provide goods or services to the general
public and are supported primarily by user charges. The Stormwater Management
Fund is included in this group of funds.
Internal Service Funds
These funds account for operations that provide goods or services to other
departments or funds of the City. The Equipment Rental and Replacement Fund and
Risk Management Fund are included in this group of funds.
Basis of Accounting
Basis of accounting refers to when revenues and expenditures are recognized in the
accounts and reported in the financial statements. The City of Spokane Valley uses
a modified accrual basis of accounting. Modified accrual recognizes revenues when
they become both measurable and available to finance expenditures of the current
period. The basis of accounting for enterprise and internal service funds is full
accrual. The appropriate basis is used throughout the budgeting, accounting, and
reporting processes. Full accrual is a method of accounting that matches revenues
and expenses with the period to which they relate, rather than focusing on actual
cash flows.
In this method, for example, an asset is depreciated as it is "used up," and the
expense is recognized in periodic increments, rather than assuming the asset holds
its value until it is actually disposed of. However, since the focus of budgeting is on
the revenues and expenditure accounts, depreciation and amortization are not
considered budgetary accounts, and are excluded from the budgeting system.
Budgets and Budgetary Accounting
Annual appropriated budgets are adopted for all funds. These funds are budgeted on
the modified cash basis of accounting. The financial statements include budgetary
comparisons for those funds.
Budgets are adopted at the fund level that constitutes the legal authority for
expenditures.Annual appropriations for all funds lapse at the fiscal period end.
14
EXPLANATION OF REVENUE SOURCES
GENERAL FUND REVENUES:
Property Tax Revenue
Property taxes play an essential role in the finances of the municipal budget. State law limits the
City to a $3.60 levy per $1,000 assessed valuation, deducting from there the levy of$1.50 by the
Spokane County Fire Districts #1 and #8, along with deducting $0.50 for library levies, which
leaves the City with the authority to levy $1.60 for its own purposes. The levy amount must be
established by ordinance by November 30th prior to the levy year.
Local Retail Sales and Use Tax
The local retail sales and use tax is comprised of two separate .5% options with the County
receiving 15% of each .5%. After deducting .01% as a County administrative fee, the City's
effective rate is .84%.
Local 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%to the County,
with the remainder being distributed by population to the cities and the unincorporated areas of
the County. Beginning in 2005, an additional .1% voter approved increase in sales tax was
devoted to public safety purposes. This final .1% was approved by the voters again in August
2009.
Gambling Tax Revenues
Gambling tax revenues must be spent primarily on law enforcement purposes pertaining to
gambling. Funds remaining after necessary expenditures for such enforcement purposes may be
used for any general government purpose.
Gambling taxes are to be paid quarterly to the City, no later than the last day of January, April,
July and October. The City imposes a tax on the following forms of gambling at the following
rates: Bingo (5% gross, less prizes); Raffles (5% gross, less prizes); Games (2% gross, less
prizes); Card playing (10% gross).
Leasehold Excise Tax
• Taxes on property owned by state or local governments and leased to private parties (City's
share).
Franchise Fees
Cable TV is the only franchise fee levied in the City at a rate of 5% of gross revenues. This is a
fee levied on private utilities for the right to use city streets, alleys, and other public properties.
15
State-Shared Revenues
State-shared revenues are received from liquor sales, and motor vehicle excise taxes. These
taxes are collected by the State of Washington and shared with local governments based on
population. State-shared revenues are distributed on either a monthly or quarterly basis,
although not all quarterly revenues are distributed in the same month of the quarter.
The 2009 population figure used in the 2010 Preliminary Budget is 89,440 as determined by the
Office of Financial Management for Washington State. This figure is important when
determining distribution of State shared revenues on a per capita basis.
Liquor Board Profits and Liquor Excise Tax
Cities receive a share of both liquor board profits and liquor excise tax receipts. The profits are
distributed on the last day of March, June, September, and December. The excise portion is
distributed on the last day of January, April, July, and October. To be eligible to receive these
revenues, a city must devote at least two percent of the distribution to support an approved
alcoholism or drug addiction program.
Service Revenues
Fees are charged for services rendered by the City of Spokane Valley. Most of the fees in the
General Fund are construction inspections and permits related to services such as planning,
zoning and building.
Fines and Forfeitures
Fines and penalties are collected as a result of Municipal Court rulings and other miscellaneous
rule infractions. All court fines and penalties are shared with the State, with the City, on
average, retaining less than 50% of the amount collected.
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, property tax, and fund investments.
16
OTHER FUND REVENUES:
STREET FUND:
Motor Vehicle Fuel Excise Tax(gas tax)
The City receives gas tax based on population. Gas tax must be spent on streets. The City
expects to receive approximately $23 per capita in motor vehicle fuel excise tax (gas tax) in
2010. The gas tax has increased each year for several years. However, the higher cost of
gasoline has resulted in users cutting back on the amount they buy which ultimately reduces the
tax received by the City.
Telephone Utility Tax
The City of Spokane Valley levies a 6% telephone utility tax. Companies providing this service
pay this tax to the City monthly. Telephone tax has been estimated at$2.8 million for 2010.
ARTERIAL STREET FUND:
Motor Vehicle Fuel Excise Tax(gas tax)
All Motor Vehicle Fuel Excise Tax is now directed to the Street Fund. The only new revenue for
the Arterial Street Fund will be small amounts of interest income earned from the balance
existing in this Fund.
TRAILS & PATH FUND:
A small percentage of the City's gas tax must be set aside for capital expenditures on trails and
paths. This money will likely accumulate for several years until adequate dollars are available
for a project.
HOTEL/MOTEL FUND:
This fund receives all revenue resulting from the Hotel/Motel Tax levied upon charges made for
the furnishing of lodging by a hotel, rooming house, tourist court, motel, trailer camp and other
transient accommodations in the City. The tax rate is 2 percent of the selling price or charge
made for the lodging. It is collected and administered by the Washington State Department of
Revenue. State law requires that these taxes be credited to a special fund with limitations on use,
principally to generate tourism/convention activities that bring new visitors to our area, as
prescribed by RCW 67.28.310.
DEBT SERVICE FUND—LTGO 03:
The Public Facilities District will provide funding for the debt service on CenterPlace Bonds.
The City's Capital Projects and Special Capital Projects Funds will provide funding for the debt
service on street bonds.
17
CAPITAL PROJECTS FUND:
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.
SPECIAL CAPITAL PROJECTS FUND:
Under Washington State Law, RCW 82.46.010, the City is allowed to impose an additional
excise tax on each sale of real property at the rate of one-quarter of one percent of the selling
price. The revenue generated is used for financing public works capital projects as specified in
the capital facilities plan under the Growth Management Act.
INTERFUND TRANSFERS:
Many funds receive their revenues from other funds in the form of an interfund transfer. These
transfers may represent payments for service, an operating transfer, or a concentration of
revenues for a specific project. The following funds receive transfers from other funds.
General Fund is budgeted to receive transfers from the Street Fund, Stormwater
Management Fund, and the Hotel/Motel Fund of $25,000, $15,000 and $90,000,
respectively.
The Street Fund will be repaying the General Fund for loans made in prior years for street
maintenance.
Trails & Paths Fund is budgeted to receive a transfer from the Street Fund in the amount
of$8,000 which represents .42% of gas tax allocated to the City.
Street Capital Projects Fund (303) is budgeted to receive transfers from Stormwater
Management Fund, Special Capital Projects Fund (302) and Capital Projects Fund (301).
Debt Service Fund is budgeted to receive transfers from the Capital Projects Fund and the
Special Capital Projects Fund of$105,000 each.
Parks Capital Fund (309) will receive a transfer from the general fund.
Risk Management Fund is budgeted to receive $258,000 from the General Fund for
employment security payments and City insurance premiums.
STORMWATER MANAGEMENT FEE:
This fee is imposed upon every developed parcel of property within the City and is an annual
charge of $21.00 for each single family unit and $21.00 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 be $1,600,000 for 2010.
18
2010 BUDGET
Major Revenue Assumptions
1. The 2009 population figure used in the 2010 Preliminary Budget is 89,440 as
determined by the Office of Financial Management for the State of Washington.
This figure is important when determining distribution of State shared revenues on
a per capita basis.
2. The 2010 estimated assessed valuation (AV) is $7.06 billion. The City's actual
assessed value will be assigned by the Spokane County Assessor.
3. Property taxes are levied based on assessed value and the City's authorized levy
rate. A rate of$1.54 per thousand dollars of assessed value is anticipated. The City
expects to collect 95% of taxes levied in 2010 realizing the remaining 5% will be
collected in the following years.
4. Franchise fees and business registrations are based on projected fees in 2009.
5. Liquor excise taxes and liquor profits are based upon estimates from the Municipal
Research and Services Center(MRSC).
6. Fines& Forfeits are based on projected collections in 2009.
7. Building permit and land use fees are estimated by the City of Spokane Valley,
based on expected 2009 collections.
8. Real estate excise taxes are based on projected collections by the City in 2009.
9. Gas tax revenues are based on estimates by the City of Spokane Valley.
10. The Stormwater Management fee is based on an Equivalent Residential Unit (ERU)
rate of$21.
19
2010 BUDGET
Major Expenditure Assumptions
1. Service levels are the same or greater than provided in 2009.
2. Positions and salary ranges are based on the City's compensation and classification
plan.
3. Benefit amounts are based on the employee benefits plan.
4. The contract costs for public safety, park maintenance, aquatics and street
maintenance are based on estimates by City staff.
5. State required retirement(PEAS) costs have been included.
20
City of Spokane Valley
2010 Budget Summary
Anticipated
Estimated Beg. Fund Balance
Dm! Fund Balanc@ Revenues Expenditures 12/31/2010
001 General Fund $ 19,375,000 $ 35,165,850 6 54,540,850 $ 18,599,813
101 Street Fund 1,777,000 5,622,050 7,399,050 1,000,000
102 Arterial Street Fund - - - -
103 Trails&Paths Fund - 8,000 8,000 -
105 Hotel/Motel Fund 19,000 381,000 400,000 25,000
120 CenterPlace Operating Reserve Fund 347,000 3,000 350,000 350,000
121 Service Level Stabilization Fund 5,350,000 50,000 5,400,000 5,400,000
122 Winter Weather Reserve Fund 500,000 5,000 505,000 505,000
123 City Facilities Repair&Replacement 825,000 415,000 1,240,000 1,240,000
204 Debt Service LTGO 03 - 650,000 650,000 -
301 Capital Projects Fund 1,553,000 395,000 1,948,000 -
302 Special Capital Projects 230,000 382,000 612,000 -
303 Street Capital Projects - 10,572,000 10,572,000 -
304 Mirabeau Point Capital Projects Fund - - -
306 CD Block Grant Fund - 300,000 300,000 -
307 Capital Grants Fund - 2,465,000 2,465,000 -
308 Barker Bridge - 1,767,000 1,767,000 -
309 Parks Capital Projects Fund 518,000 302,000 820,000 150,000
310 Civic Building Capital Projects Fund 5,770,000 57,000 5,827,000 5,827,000
402 Stormwater Management 2,771,015 1,627,000 4,398,015 1,300,000
501 Equipment Rental&Replacement Fund 900,000 19,000 919,000 919,000
502 Risk Management Fund 28,000 230,000 258,000 30,000
$ 39,963,015 $ 60,415,900 $ 100,378,915 $ 35,345,813
$ 39,963,015
Total Resources $ 100,378,915
The City budgets all resources of each fund. It is recognized that all resources will not be spent.
• This column is staffs best estimate of the fund balance at year end.
21
City of Spokane Valley
2010 Budget
Resources by Type
General Fund
Beginning Balance $ 19,375,000
Property Tax 10,969,500
Sales Tax 16,600,000
Gambling Tax 425,000
Franchise Fees/Business Registration 1,100,000
State Shared Revenues 1,450,000
Service Revenues 1,500,000
Fines and Forfeitures 1,600,000
Recreation Program Fees 650,000
Miscellaneous & Investment Interest 561,350
Transfers 310,000
Total General Fund 54,540,850
Other Funds
ioi Street Fund 7,399,050
102 Arterial Street Fund -
103 Trails & Paths Fund 8,000
1os Hotel/Motel Fund 400,000
120 CenterPlace Operating Reserve Fund 350,000
121 Service Level Reserve Fund 5,400,000
122 Winter Weather Reserve Fund 505,000
123 City Facilities Repair & Replacement 1,240,000
204 Debt Service LTGO 03 650,000
301 Capital Projects Fund 1,948,000
302 Special Capital Projects Fund 612,000
303 Street Capitial Projects Fund 10,572,000
304 Mirabeau Point Project Fund -
306 CDBG Fund Revenues 300,000
307 Capital Grants Fund 2,465,000
308 Barker Bridge- Federal Grant Fund 1,767,000
309 Parks Capital Fund 820,000
310 Civic Building Capital Fund 5,827,000
402 Stormwater Management Fund 4,398,015
sot Equipment Rental & Replacement Fund 919,000
502 Risk Management Fund 258,000
Total Other Funds 45,838,065
Total All Funds $ 100,378,915
22
Fines and Forfeitures
2.9%
Service Revenues
2.8%
State Shared Revenues
2.7%
Franchise Fees/Business
Registration
2.0%
City of Spokane Valley
2010 General Fund Revenue Sources
$54,540,850
Recreation Program Fees
1.2%
Miscellaneous&Investment Interest
1.0%
Transfers
0.6%
Gambling Tax
.8%
Sales Tax
30.4%
23
Property Tax
20.1%
Beginning Balance
35.5%
Capital Projects Fund
23.9%
Debt Service Fund
0.6%
Other Misc Funds
8.2%
City of Spokane Valley
2010 Estimated City Sources
$100,378,915
Stormwater Management Fund
4.4%
Internal Service Fund
1.2%
Street Fund_
7.4%
24
Beginning Balance
19.3%
General Fund
35.0%
City of Spokane Valley
2010 Budget
Detail Revenues by Type
2008 2009 2010 Proposed
General Fund Revenues Actual Budget Budget
Seoinnina Fund Balance $ 13,747,197 $ 12,116,644 $ 19,375,000
Property Tax
Property Tax $ 9,669,437 $ 10,500,000 $ 10,799,500
Property Tax-Delinquent 166,651 175,000 170,000
9,836,088 10,675,000 10,969,500
Sales Taxes
Sales Tax 16,161,028 17,860,000 14,410,000
Sales Tax-Criminal Justice 1,380,721 920,000 1,400,000
Sales Tax-Public Safety 780,361 600,000 790,000
18,322,110 19,380,000 16,600,000
Gamblino Taxes
Punch Boards&Pull Tabs 75,518 60,000 70,000
Amusement Games 1,136 2,000 2,000
Card Games 753,494 463,000 343,000
Interest on Gambling Tax 16,054 - 10,000
846,202 525,000 425,000
I icenses&Permits
Business Licenses 81,403 60,000 80,000
Franchise Fees 925,439 904,550 1,020,000
1,006,842 964,550 1,100,000
State Shared Revenues
Streamline Mitigation of Sales Tax 197,476 - 90,000
MVET Criminal Justice-Population 18,417 11,100 19,000
Criminal Justice Area#4 123,808 101,450 124,000
Criminal Justice Special Programs 70,844 60,000 71,000
DUI-Cities 15,894 35,000 16,000
Liquor Board Excise Tax 426953 400,000 430,000
Liquor Board Profits 596,659 650,000 696,600
Work Study Reimbursement 3,342 - 3,400
1,455,393 1,257,550 1,450,000
Service Revenues
Building Permits 1,205,020 1,200,000 722,800
Plumbing Permits 73,174 53,000 35,000
Grading Permits 4,617 7,000 5,000
Mechanical Permits 91,261 99,000 92,000
Demolition Permits 5,145 5,000 5,200
Misc.Permits&Fees 108,531 55,000 100,000
Plans Check Fees 315,375 250,000 250,000
Planning Fees __ 291,205 219,540 290,000
2,094,328 1,888,540 1,500,000
Fines and Forfeitures
Fines&Forfeits-Traffic 763,251 765,730 620,000
Other Criminal Non-Traffic Fines 986,813 610,730 980,000
1,750,064 1,376,460 1,600,000
Recreation Program Charges
Activity Fees(To use a recreational facility) 534,591 449,070 584,000
Program Fees(To participate In a program) 65,135 63,000 66,000
Other - - -
599,726 512,070 650,000
Miscellaneous
Investment Interest 361,845 300,000 300,000
Sales Tax Interest 58,432 40,441 60,000
Property Tax Interest - 25500
Police Precinct Rent 97,753 - 51,564
Office of Public Def-Re-Licensing Grant 75,100 - -
Miscellaneous Revenue&Grant 63,119 52,800 149,786
656,249 418,241 561,350
Transfers
Transfer from Street Fund-Overhead 25,000 25,000 25,000
Transfer from Stormwater-Facility - -Transfer from Stormwater- Overhead 15,000 15,000 15,000 Ji
Transfer from Street Fund-Membership 34,300 44,900 30,000
Repayment from St.Fund - - 150,000
Transfer from HotelMatel-CenterPlace 84,590 90500 90,000
158,890 174,900 310,000
Total General Fund Revenue $ 36,725,892 $ 37.172,311 $ 35,165,850
Total General Fund Revenue and
Beginning Fund Balance $ 50,473,089 $ 49,288,955 $ 54.540.850
25
City of Spokane Valley
2010 Budget
Detail Revenues by Type
2008 2010
Actual 2009 Proposed
Other Fund Revenues Budget Budget Budget
101 Street Fund
Beginning Fund Balance 3718,759 1,542,000 1,777,000
Property Taxes 1,025 - -
Motor Fuel(Gas)Tax 2,093,688 2,050,000 1,900,000
Investment Interest 53,103 125,000 10,000
Loan from General Fund 430,000 1,175,000 -
Utility Tax - 2,500,000 2,800,000
Insurance Premiums&Recoveries 4,646 - -
Transfer From Stormwater Fund-Facility 200,000
Miscellaneous Revenue&Grant 26,455 - 712,050
6,327,676 7,392,000 7,399,050
102 Arterial Street Fund
Beginning Fund Balance 611,095 581,000 -
Investment Interest 16,431 10,000 -
627,526 591,000 -
103 Trails&Paths Fund
Beginning Fund Balance 33,744 34,000 -
Motor Fuel(Gas)Tax 9,892 - -
Investment Interest 970 1,000 -
Transfer from Street Fund - 8,000 8,000
44,606 43,000 8,000
105 Hotel/Motel Fund
Beginning Fund Balance - 80,000 19,000
Hotel/Motel Tax 467,089 512,000 380,000
Investment Interest 10,280 8,000 1,000
477,369 600,000 400,000
120 CenterPlace Ooeratino Reserve
Beginning Fund Balance 338,566 330,000 347,000
Investment Interest 8,228 10,000 3,000
346,794 340,000 350,000
121 Service Level Stabilization Reserve
Beginning Fund Balance 5,242,901 5,300,000 5,350,000
Investment Interest _ 127,078 100,000 50,000
5,369,979 5,400,000 5,400,000
122 Winter Weather Reserve
Beginning Fund Balance 561,429 500,000 500,000
Investment Interest 13,608 - 5,000
575,037 500,000 505,000
123 City Facilities Repair&Replacement ,
Beginning Fund Balance - 355,000 825,000
Investment Interest 9,726 5,000 8,000
Interfund Transfer 397,000 407,000 407,000
406,726 767,000 1,240,000
26
City of Spokane Valley
2010 Budget
Detail Revenues by Type
2008 2010
Actual 2009 Proposed
Other Fund Revenues Budget Budget Budget
Other Fund Revenues
204 Debt Service-LTGO 03
Beginning Fund Balance - - -
Facilities District Revenue 412,520 440,000 440,000
and Special Capital Projects 185,127 210,000 210,000
597,647 650,000 650,000
301 Capital Projects Fund
Beginning Fund Balance 4,447,597 4,948,000 1,553,000
REET 1 -1st.25 Percent 1,001,137 1,000,000 380,000
Investment Interest 101,533 - 15,000
5,550,267 5,948,000 1,948,000
302 Special Capital Proiects Fund
Beginning Fund Balance 5,136,460 1,880,000 230,000
REET 2-2nd .25 Percent 985,625 1,000,000 380,000
Investment Interest 114,264 100,000 2,000
6,236,349 2,980,000 612,000
303 Street Capital Proiects
Beginning Fund Balance (120,260) - -
Developer Contributions 815,635 - 200,000
Grant Proceeds 2,224,276 8,803,000 7,779,000
Transfer from Block Grant - 300,000 300,000
Transfer from Capital Projects Fund 1,798,448 3,956,000 1,843,000
Transfer from General Fund 50,000 - 50,000
Transfer from Arterial Street Fund - 591,000 -
Transfer from Stormwater Management Fund 219,748 200,000 200,000
Transfer from Street Fund - - -
Transfer from Special Capital Projects 811,197 2,875,000 200,000
5,799,044 16,725,000 10,572,000
304 Mirabeau Proiect
Beginning Fund Balance 396,511 360,000 -
Investment Interest 8,859 10,000 -
405,370 370,000 -
306 CD Block Grant Fund
Beginning Fund Balance - - -
CDBG Grant Proceeds - 300,000 300,000
- 300,000 300,000
307 Capital Grants Fund
Beginning Fund Balance (17,365) - -
Capital Grant Proceeds 6,071,579 1,098,000 1,749,000
Transfer from Streets 8 Paths 12,187 - -
Transfers from Arterial Street Fund 316,821 - -
Transfers from Special Capital Projects Fund 396,197 - 68,000
Transfers from Capital Projects Fund - 475,000 -
Miscellaneous/Private Development 500 - 648,000
6,779,919 1,573,000 2,465,000
27
City of Spokane Valley
2010 Budget
Detail Revenues by Type
2008 2010
Actual 2009 Proposed
Other Fund Revenues Budget Budget Budget
308 Barker Bridge Reconstruction-Fed Grant
Private Development - - 58,000
Federal Grant Proceeds 1,988,235 5,165,000 1,470,000
Transfer from Special Capital Projects Fund 14,099 812,000 239,000
2,002,334 5,977,000 1,767,000
309 Parks Capital Proiects
Beginning Balance 1,346,036 550,000 518,000
Investment Interest 15,416 - 5,000
State Rec&Conservation Grant Rev 1,453,059 - 200,000
Transfer from Parks General Fund 109,317 - -
Transfer from Capital Projects Fund 1,106,254 600,000 -
Transfer from Special Capital Projects Fund 134,654 - -
Transfer from the General Fund 20,000 70,000 97,000
4,184,736 1,220,000 820,000
310 Civic Facilities Capital Proiects
Beginning Balance 5,782,478 5,800,000 5,770,000
Investment Interest 138,410 - 57,000
5,920,888 5,800,000 5,827,000
402 Stormwater Management Fund
Beginning Fund Balance 2,721,432 1,800,000 2,771,015
State Grants 25,495 - -
Stormwater Management Fee 1,686,936 1,600,000 1,600,000
Investment Interest 51,820 40,000 27,000
4,485,683 3,440,000 4,398,015
501 Equipment Rental&Replacement Fund
Beginning Fund Balance 867,845 700,000 900,000
Investment Interest 32,960 30,000 9,000
Transfer from General Fund - 50,000 10,000
900,805 780,000 919,000
502 Risk Management Fund
Beginning Fund Balance 15,434 30,000 28,000
Investment Interest 349 - -
Employment Security Transfers - 8,000 8,000
Transfer from General Fund 188,000 192,000 222,000
203,783 230,000 258,000
Total Revenue&Beginning Fund Balance 57,242,537 61,626,000 45,838,065
All Other Funds 50,473,089 49,288,955 54,540,850
Total Revenues 107,715,626 110,914,955 100,378,915
28
City of Spokane Valley
2010 Budget
Expenditures by Department
General Fund
Legislative Branch $ 322,120
Legislative&Executive Services 1,063,842
Public Safety 22,062,268
Operations&Administrative
Deputy City Manager 620,574
Finance 1,023,373
Human Resources 248,435
Public Works 893,793
Planning&Community Development
Admin 323,205
Planning 1,124,206
Building 1,313,320
Development Engineering 791,719
Library -
Parks&Recreation
Administration&Maintenance 987,556
Recreation 237,846
Aquatics 422,550
Senior Center 85,503
CenterPlace 1,192,578
General Government 21,827,963
Total General Fund 54,540,850
Other Funds
131 Street Fund 7,399,050
102 Arterial Street Fund -
103 Trails and Paths Fund 8,000
105 Hotel/Motel Fund 400,000
12o CenterPlace Operating Reserve Fund 350,000
121 Service Level Stablization Fund 5,400,000
122 Winter Weather Reserve Fund 505,000
123 Civic Facility Replacement Fund 1,240,000
204 Debt Service-LTGO 03 650,000
301 Capital Projects Fund 1,948,000
302 Special Capital Projects Fund 612,000
303 Street Capitial Projects Fund 10,572,000
304 Mirabeau Point Capital Projects Fund -
3oe CD Block Grant Fund 300,000
307 Capital Grants Fund 2,465,000
308 Barker Bridge-Federal Grant Fund 1,767,000
309 Parks Capital Projects Fund 820,000
310 Civic Buildings Capital Projects Fund 5,827,000
402 Stormwater Management Fund 4,398,015
501 Equipment Rental&Replacement 919,000
502 Risk Management Fund 258,000
Total All Funds $ 100,378,915
29
City of Spokane Valley
2010 Budget
General Fund Expenditures by Department by Type
Wages& Capital
Benefits Supplies Services Intergovernmental Interfund Expenditures Total
General Fund
Legislative Branch $ 126,978 $ 19,500 $ 175,642 $ - $ $ $ 322,120
Legislative&Executive 922,152 17,400 124,290 - 1,063,842
Public Safety - - 22,062,268 - 22,062,268
Operations&Administrative
Deputy City Manager 547,874 6,000 66,700 - 620,574
Finance 966,473 11,000 45,900 - 1,023,373
Human Resources 180,835 3,500 64,100 - 248,435
Public Works 696,230 50,988 146.575 893,793
Planning&Community Development
Admin 282,145 4,100 21,960 15,000 323,205
Planning 799,406 10,200 239,600 75,000 - - 1,124,206
Building 1,100,070 39,000 98,650 65,000 10,600 - 1,313,320
Development Engineering 668,219 8,000 70,500 45,000 791,719
Library - -
Parks&Recreation
Parks Administration 180,704 62,000 731,652 10,000 3,200 987,556
Recreation 132,452 11,490 86,352 7,552 - 237,846
Aquatics - 500 422,050 - 422,550
Senior Center 69,903 6,600 9,000 - 85,503
CenterPlace 358,575 90,540 389,463 354,000 - 1,192,578
General Government - 111,500 581,500 977,800 20,157,163 21,827,963
Total General Fund $ 7,032,015 $ 452,318 $ 3,273,934 $ 23,250,068 $ 20,532,515 $ - $ 54,540,850
30
General Government
40.0%
City of Spokane Valley
2010 General Fund Expenditures by Dept
54,540,850
Legislative Branch
Legislative&Executive Services
0.6% \ / 2.0%
Parks&Recreation
5.4%
Planning&Community
Development
6.5%
31
Public Works
1.6%
Public Safety
40.5%
Operations&Administrative
Services
3.5%
City of Spokane Valley
2010 General Fund Expenditures by Type
$54,540,850
Interfund Payments
37.65%
Wages&Benefits
12.89%
Intergovernmental
Payments
42.63%
Supplies
.83%
Services
6%
Fund:001 General Fund Spokane Valley
Dept: 011 Legislative Branch 2010 Budget
011 -Legislative Branch
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 2009
•Continue monitoring significant wastewater issues,including governance of wastewater facilities,
enhanced citizen awareness of options for the future and pursuit of the most efficient and economical use
of allowed wastewater discharges.
Goal Accomplished:Council and staff continued collaboration with discharger stakeholder groups,
environmentalists and regulatory agencies including meetings with the Director of Washington
Department of Ecology. The City provided legislative support amending DOE rules expanding
the life span from 10 to 20 years for A Mitigation Implementation Plan(MIP)associated with an acceptable
Total Maximum Daily Load ruling. Department of Ecology has renewed a public comment period on their
proposal prior to issuance of a discharge permit. City staff also served on the County's Design/Build/Operate
vendor selection committee.
• Explore further funding sources for City Center that builds upon the City's initial investment
in a City Hall to spur further private investment in the development of a mixed used City Center.
Goal Accomplished:The Office of City Attorney has consulted with Bond Counsel and others to determine legal
options available for funding a new City Center,as well as purchase of land for a new City Hall.
Purchase and Sales Agreement negotiations continue regarding which party will assume various development
costs.
• Identify performance measures for the Police Department and monitor progress in their
attainment.
Goal Accomplished Underway: The ICMA Consulting final report will suggest performance measures for
Council and stakeholder consideration in July 2009. Upon adoption of chosen performance measures,
implementation and monitoring will begin.
• Implement and evaluate regulations specified in the Sprague/Appleway Revitalization Plan as
adopted and amended by the City Council.
Goal Accomplishment Commencing October 1: The Council adopted the SARP sub-area plan on
June 16,2009 and created the opportunity for evaluation of the regulation after the October 15
implementation date.
•Evaluate the availability,costs and effects of private sector vendors performing winter road
maintenance for the City.
Goal Accomplishment Underway: Substantial effort has been invested to develop a short-term and a
long-term strategy for providing winter road services subsequent to notification by Spokane County that
the winter roads contract terminates on October 15,2009. Council receives extensive progress reports
every two weeks. And,we await County agreement to commence negotiations of a one-year contract
extension should alternative approaches not materialize prior to the winter of 2009/2010.
• Implement records indexing and phase in a document imaging system City
department by City department with the goal of achieving city-wide implementation in 2010.
Goal Substantially Accomplished: Implementation of the records indexing system via Laserfiche
document imaging system has been initiated. Many of the record series from the City Clerk's Office,
Finance Department and Public Works Department have been digitized and indexed.
33
Fund:001 General Fund Spokane Valley
Dept: 011 Legislative Branch 2010 Budget
011 -Legislative Branch
Goals for 2010
•Continue monitoring wastewater issues,including governance of wastewater facilities,
and pursuit of the most efficient and economical methods to ensure the continuation
of wastewater discharges licenses.
• Implement records indexing and phase in a document imaging system City department
by City department with the goal of achieving city-wide implementation in 2010.
• Implement and Evaluate regulations specified in the Sprague/Appleway Revitalization Plan
as adopted and amended by City Council.
•Develop a Shoreline Master Program to provide appropriate regulatory protection for waters
of statewide significance as required by state statute.
• Pursue a legislative capital budget request for state funding for the acquisition of parkland
adjacent to the Park Street Pool.
• Develop and implement a multi-year winter roads maintenance plan including
availability,costs and effects of private sector vendors performing winter road maintenance for
the City.
•Pursue state funding of a demonstration project that constructs a city hall in accordance
with living building"standards.
Budget Summary
2008 2009 2010
Actual Budget Budget
Personnel-FTE Equivalents
Mayor 1.0 1.0 1.0
Council 6.0 6.0 6.0
Total FTEs 7.0 7.0 7.0
Budget Detail
Salaries,Wages,&Benefits $ 109,977 $ 126,978 $ 126,978
Supplies 14,353 19,000 19,500
Services&Charges 137,450 184,922 175,642
Interfund Charges - - -
Total Legislative Branch $ 261,780 $ 330,900 $ 322,120
34
Fund:001 General Fund Spokane Valley
Dept: 013 Executive&Legislative Support 2010 Budget
013-Executive&Legislative Support
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 2009
•Continue monitoring significant wastewater Issues,including governance of wastewater facilities,
enhanced citizen awareness of options for the future and pursuit of the most efficient and economical
use of allowed wastewater discharges.
Goal Accomplished:Council and staff continued collaboration with discharger stakeholder groups,
environmentalists and regulatory agencies including meetings with the Director of Washington
Department of Ecology. The City provided legislative support amending DOE rules expanding
the life span from 10 to 20 years for a Mitigation Implementation Plan(MIP)associated with an acceptable
Total Maximum Daily Load ruling. Department of Ecology has renewed a public comment period on their
proposal prior to issuance of a discharge permit. City staff also served on the County's Design/Build/Operate
vendor selection committee.
•Explore further funding sources for City Center that builds upon the City's initial investment
in a City Hall to spur further private investment in the development of a mixed used City Center.
Goal Accomplished:The Office of City Attorney has consulted with Bond Counsel and others to determine legal
options available for funding a new City Center,as well as purchase of land for a new City Hall.
Purchase and Sales Agreement negotiations continue regarding which party will assume various development
costs.
•Identify performance measures for the Police Department and monitor progress in their
attainment.
Goal Accomplished Underway: The ICMA Consulting final report will suggest performance measures for
Council and stakeholder consideration in July 2009. Upon adoption of chosen performance measures,
implementation and monitoring will begin.
•Implement and evaluate regulations specified in the Sprague/Appleway Revitalization Plan as
adopted and amended by the City Council.
Goal Accomplishment Commencing October 1: The Council adopted the SARP sub-area plan on
June 16,2009 and created the opportunity for evaluation of the regulation after the October 1
implementation date.
•Evaluate the availability,costs and effects of private sector vendors performing winter road
maintenance for the City.
Goal Accomplishment Underway: Substantial effort has been invested to develop a short-term and a
long-term strategy for providing winter road services subsequent to notification by Spokane County that
the winter roads contract terminates on October 15,2009. Council receives extensive progress reports
every two weeks. And,we await County agreement to commence negotiations of a one-year contract
extension should alternative approaches not materialize prior to the winter of 2009/2010.
•Implement records Indexing and phase In a document Imaging system City department
by City department with the goal of achieving city-wide implementation in 2010.
Goal Substantially Accomplished: Implementation of the records indexing system via Laserfiche
document imaging system has been initiated. Many of the record series from the City Clerk's Office,
Finance Department and Public Works Department have been digitized and indexed.
35
Fund:001 General Fund Spokane Valley
Dept: 013 Executive 8,Legislative Support 2010 Budget
013-Executive&Legislative Support
Goals for 2010
•Continue monitoring wastewater issues,including governance of wastewater facilities,
and pursuit of the most efficient and economical methods to ensure the continuation
of wastewater discharges licenses.
•Implement records Indexing and phase in a document Imaging system City department by City
department with the goal of achieving city-wide implementation in 2010.
•implement and Evaluate regulations specified in the Sprague/Appleway Revitalization Plan as
adopted and amended by City Council.
•Develop a Shoreline Master Program to provide appropriate regulatory protection for waters of
statewide significance as required by state statute.
•Pursue a legislative capital budget request for state funding for the acquisition of parkland
adjacent to the Park Road Pool.
• Develop and Implement a multi-year winter roads maintenance plan including availability,costs
and effects of private sector vendors performing winter road maintenance for the City.
•Pursue state funding of a demonstration project that constructs a city hall In accordance with
"living building"standards.
Budget Summary
2008 2009 2010
Actual Budget Budget
Personnel-FTE Equivalents
City Manager 1.0 1.0 1.0
City Attorney 1.0 1.0 1.0
City Clerk 1.0 1.0 1.0
Deputy City Attorney 1.0 1.0 1.0
Deputy City Clerk 1.0 1.0 1.0
Administrative Assistant-Legal 1.0 1.0 1.0
Administrative Assistant(CC) 1.0 1.0 1.0
Administrative Assistant(CM) 1_0 1_0 1_0
Total FTEs 8.0 8.0 8.0
Interns 3.0 3.5 3.5
Budget Detail(*)
Salaries,Wages,&Benefits $765,390 $ 891,331 $ 922,152
Supplies 16,504 18,600 17,400
Services&Charges 101,406 123,390 124,290
Capital Outlay - - -
Interfund Charges - - -
Total Executive&Legislative Support $ 883,300 $ 1,033,321 $ 1,063,842
36
Fund: 001 General Fund City of Spokane Valley
Dept: 016 Public Safety 2010 Budget
016 - Public Safety
The Public Safety department budget provides funds for the
protection of persons and property in the city. The City contracts
with Spokane County for law enforcement, district court,
prosecutor services, public defender services, probation
services,jail and animal control services. See following page for
detail information on each budgeted section.
Judicial System - The Spokane County District Court is contracted
to provide municipal court services. The contract provides for
the services of judge and court commissioner with related support
staff. Budgeted amount also includes jury management fees.
Budgeted contract amount: $ 2,023,386
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.
Budgeted contract amount: $ 17,487,843
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.
Budgeted contract amount: $ 900,000
Animal Control - Spokane County will provide animal control
services to include licensing, care and treatment of lost
or stray animals, and response to potentially dangerous animal
confrontations.
Budgeted contract amount: $ 350,920
Fines & Forfeitures State Remittance
Budgeted contract amount: $ 900,000
Communications
Budgeted contract amount: $ 320,119
Interfund Transfers
Budgeted contract amount: $ 80,000
Total $ 22,062,268
37
•
City of Spokane Valley
2010 Budget
016 -Public Safety
2008 2009 2010
Actual Budget Budget
Judicial System:
District Court Contract 748,327 787,200 982,937
Jury Management Contract - 5,000 -
Intergovernmental Payments 75,000 - -
Public Defender Contract , 337,309 351,500 468,172
Prosecutor Contract 358,525 374,900 503,152
Pretrial Services Contract 42,959 47,400 69,125
Subtotal Judicial System 1,562,120 1,566,000 2,023,386
Law Enforcement System:
Sheriff Contract 13,906,413 17,054,909 16,261,741
Emergency Management Contract 85,291 121,900 101,402
Wages&Benefits 2,634 - -
Operating Supplies 3,153 - 5,000
Repair&Maintenance.Supplies 3,951 - 5,000
Gas,Oil,&Tires 4,805 - -
Small Tools&Minor Equipment 6,861 - - 2,000
Electricity/Gas 30,899 - 32,000
Water 2,241 - 2,400
Sewer 691 - 800
Waste Disposal 2,651 - 2,800
Copier Maintenance - 500 500
Law Enf.Bldg Maintenance Contract 45,988 120,000 74,200
Miscellaneous Services 76,601 5,000 1,000,000
Subtotal Law Enforcement System: 14,172,179 17,302,309 17,487,843
Jail System:
Jail Contract 360,701 404,200 400,000
Jail-Geiger Corrections Center 262,464 278,200 500,000
Subtotal Jail System: 623,165 682,400 900,000
Other:
Capital Outlays/Communications 166,816 176,800 320,119
Fines&Forfeitures State Remittance 877,833 700,000 900,000
Animal Control Contract 332,839 333,575 350,920
Building Replacement Costs - 80,000 80,000
IF Transfer:Civic Facil. Replacemnt FD 80,000 - -
Subtotal Other: 1,457,488 1,290,375 1,651,039
Total Public Safety 17,814,952 20,841,084 22,062,268
38
18,000,000
16,000,000
14,000,000
12.000,000
10,000,000
8,000,000
6,000,000
4,000,000
2,000,000
City of Spokane Valley
2010 Budgeted Contract Expenditures
ram
g
16,261,741
101,402
IFICrell �M iii. _ ! • _i .
District Court Public Prosecutor Pretrial Sheriff Emergency Law Enf. Bldg Jail Contract Animal
Contract Defender Contract Services Contract Management Maintenance Control
Contract Contract Contract Contract Contract
39
Fund:001 General Fund Spokane Valley
•
Dept: 018 Operations&Administrative Services 2010 Budget
018-Operations&Administrative Services
The Operations&Administrative Services Department is composed of three
divisions,the Deputy City Manager Division,the.Finance Division,and the
Human Resources Division. As of 2007,the Legal Division costs will be included in
the Executive and Legislative Support Division.
013-Deputy City Manager Division
The Deputy City Manager(DCM)supervises the Operations&Administrative
Services Department,assists the City Manager in organizing and directing the
other operations of the City and assumes the duties of the City Manager
in his/her absence.
Accomplishments for 2009
• Implemented and monitored City-wide performance measures in the Business Plan
• Evaluated service options and assessed current services we derive under contract
with Spokane County
• Used audit program to identify cost inaccuracies and insufficient cost control in
service contracts
• Utilized 2009 community survey to improve public information process
•Completed design phase of the Human Resources intranet to provide information
support to City employees to'Go Live'in 2010
•Completed Comcast cable franchise negotiations
• Developed a Pandem Flu Plan in response to H1 N1
Goals for 2010
• Implement findings of the service options analysis conducted in 2009
• Define and formalize contracting guidelines
• Draft and implement a comprehensive Public Information Plan
• • Develop Human Resources intranet to provide information support to City employees
Budget Summary
2008 2009 2010
Actual Budget Budget
Personnel-FTE Equivalents
Deputy City Manager 1.0 1.0 1.0
Senior Administrative Analyst 1.0 1.0 1.0
Public Information Officer 1.0 1.0 1.0
Administrative Analyst 1.0 1.0 1.0
Administrative Assistant 2.0 2.0 2.0
Office Assistant I 1.0 1.0 1.0
Office Assistant II 1.0 1.0 1.0
Total FTEs 8.0 8.0 8.0
Budget Detail
Salaries,Wages, &Benefits $427,348 $579,020 $ 547,874
Supplies 3,380 5,700 6,000
Services&Charges 13,116 76,700 66,700
Capital Outlay - - -
Interfund Charges 4,084 - -
Total Deputy City Manager Division $ 447,928 $ 661,420 $ 620,574
40
Fund:001 General Fund Spokane Valley
Dept: 018 Operations&Administrative Services 2010 Budget
014-Finance Division
The Finance Division provides financial management services for all City departments.
Programs include accounting and reporting,payroll,accounts payable,
purchasing,budgeting and financial planning,treasury, information technology
and investments. The division is also responsible for generating and analyzing
data related to the City's operations. The department prepares monthly,quarterly,
and annual financial reports and budgets to ensure compliance with state laws.
Accomplishments for 2009
• Implemented telephone utility tax
•Reviewed City 2003 bond sale for Internal Revenue Service arbitrage compliance
• Implemented Washington Cities Insurance Authority recommendations
• Made significant improvements to the project accounting system
• Implemented several suggestions made by State Auditors Office
• Enhanced telephone system with additional lines/numbers
•Converted tape drive computer backup to a data replication system which swaps data
to/from CenterPlace
•Acquired/installed Government Accounting Standards Board software for annual
report preparation
Goals for 2010
• Implement additional State Auditor suggestions
•Consider Washington Cities Insurance Authority suggestions
• Improve financial statement process and accuracy
•Consider enhanced accounts receivable system to include code enforcement
liens attached to county parcels
Budget Summary
2008 2009 2010
Actual Budget Budget
Personnel-FTE Equivalents
Finance&Admin Services Director 1.0 1.0 1.0
Financial Report Specialist 0.0 1.0 1.0
Accounting Manager 1.0 1.0 1.0
Accountant/Budget Analyst 3.0 3.0 3.0
Accounting Technician 1.0 1.0 3.0
IT Specialist 2.0 2.0 2.0
GIS/Database Administrator 1.0 1.0 1.0
Total FTEs 9.0 10.0 12.0
Intern 1.0 1.0 1.0
Budget Detail
Salaries,Wages,&Benefits $620,637 $833,937 $ 966,473
Supplies 7,881 7,000 11,000
Services&Charges 25,665 37,500 45,900
Capital Outlay - -Interfund Charges - - -
Total Finance Division $ 654,183 $ 878,437 $ 1,023,373
41
Fund: 001 General Fund Spokane Valley
Dept: 018 Operations & Administrative Services 2010 Budget
016 - Human Resources Division
Human Resources (HR) is administered through the Deputy City Manager (DCM).
The HR operation provides services in compensation, benefits, training and
organizational development, staffing, employee relations, and communications.
Accomplishments for 2009
• Expanded Employee Orientation and Training Program
• Developed processes that improve employee access to information by updating
the City's Internet site
• Enhanced use of Eden applicant tracking modules
• Enhanced Employee Recognition Program
• Negotiated 2010-2012 Collective Bargening Agreement with the Washington State
Council of County and City Employees
Goals for 2010
• Implement HR section of City Intranet
• Implement Collective Bargaining Agreement
• Develop and implement Employee Training Guidelines
Budget Summary
2010
2008 2009 Proposed
Actual Budget Budget
Personnel - FTE Equivalents
Human Resource Manager 1.0 1.0 1.0
Human Resources Technician 1_0 1_0 1_0
Total FTEs 2.0 2.0 2.0
Budget Detail
Salaries, Wages, & Benefits $ 121,794 $ 162,985 $ 180,835
Supplies 3,043 3,500 3,500
Services & Charges 38,120 69,800 64,100
Capital Outlay - - -
Interfund Charges - - -
Total Human Resources Division $ 162,957 $ 236,285 $ 248,435
42
Fund:001 General Fund Spokane Valley
Dept 032 Public Works 2010 Budget
032-Public Works
The Public Works Department provides overall planning and oversight of public works
projects in the City of Spokane Valley. The department provides engineering plan
review, inspection, coordination of major Public Works Capital Improvement Projects,
long-range transportation planning and neighborhood traffic management.The Public
Works Street Maintenance Section is responsible for maintenance of streets.
Accomplishments for 2009
• Worked with County and DOE regarding the Wastewater Treatment Facility and TMDL.
• Designed and constructed funded capital projects.
• Worked with Project Team on City Center Implementation.
• Completed City Hall facility program&site design, services and City Center
design concept.
Goals for 2010
•Work with the County and DOE on next phase of Wastewater&TMDL.
• Implement data base program in coordination with Finance to track capital projects
information and implement Eden Capital Project module to track project budgets.
• Implement approved capital projects.
Budaet Summary
2010
2008 2009 Proposed
Actual Budget Budget
Personnel-FTE Equivalents
Public Works Director 1.0 1.0 1.0
Administrative Assistant 2.0 2.0 2.0
Senior Engineer(CIP) 1.0 1.0 1.0
Senior Engineer 2.0 2.0 2.0
Assistant Engineer(CIP) 1.0 1.0 1.0
Limited Term Construction Inspector-Bridge 0.0 1.0 1.0
Construction Inspector(ROW) 1.0 0.0 0.0
Engineering Technician I 1.0 1.0 1.0
Engineering Technician II 2_0 2_0 2_0
Total FTEs 11.0 11.0 11.0
Budget Detail
Salaries, Wages,&Benefits $ 517,634 $ 626,765 $ 696,230
Supplies 33,348 46,308 50,988
Services&Charges 216,728 140,875 146,575
Intergovernmental Payments - -
Capital Outlay - 3,120
Interfund Charges - - -
Total Public Works $ 767,709 $ 817,068 $ 893,793
43
Fund:001 General Fund Spokane Valley
Dept: 058 Community Development-Administrative 2010 Budget
Administrative Division
The Planning and Community Development Department provides overall management and
oversight to development services, including current and long-range planning, coordination of
regional environmental issues, building permitting and inspections, and code enforcement.
The Permit Center provides coordinated, one-stop administration of all development permits.
Code compliance is responsible for the enforcement of zoning regulations and nuisance
abatement.
Accomplishments for 2009
• Provided administrative support for Planning Commission and Staff in recommendation
of the Sprague Appleway Plan by formatting and mailing staff reports, responding to public
comments, preparing minutes, keeping website up to date, etc..
• Provided administrative support for Planning Commission and recommended changes
to the Spokane Valley Comprehensive Plan and Spokane Valley Municipal Code by formatting
and mailing staff reports, preparing agendas and minutes, keeping website up to date.
• Completed Office Assistant Procedure manuals
•Archived files from basement storage rooms
Goals for 2010
• Continue to provide department wide training to facilitate teamwork and efficiency.
• Provide staff support to the Planning Commission.
• Prepare a file archive plan and train staff to archive electronic and paper files to meet
City specifications.
Budget Summary
2010
*2008 2009 Proposed
Actual Budget Budget
Personnel-FTE Equivalents
Community Development Director 1.0 1.0 1.0
Administrative Assistant 1.0 1.0 1.0
Office Assistant I 1.0 1.0 1.0
Total FTEs 3.0 3.0 3.0
Budget Detail
Salaries, Wages, &Benefits 255,545 298,924 282,145
Supplies 6,144 4,160 4,100
Services&Charges 21,985 13,200 21,960
Intergovernmental Payments 13,847 15,000 15,000
Capital Outlay - - -
Interfund Charges - - -
Total Building Division $ 297,521 $ 331,284 $ 323,205
* Department total is correct. Due to implementing new divisions in 2009,actual 2008 amounts were distributed based
on the same%as 2010 budget estimates.
44
Fund:001 General Fund Spokane Valley
Dept 058&059 Community Development-Planning Division 2010 Budget
Community Development
Plannino Division
The Planning Division is responsible for providing professional policy guidance on land use
issues to the City Council and Planning Commission. Planning staff participate at a regional level
on issues such as annexations, growth targets,water quality, etc. It is also responsible for
processing land use permits, reviewing enviromentally sensitive areas, administering the State
Enviromental Protection Act and reviewing home occupation licenses.
Accomplishments for 2009
• Facilitated adoption of the Sprague/Appleway Plan.
• Coordinated Planning for City Center including the Purchase and Sale Agreement for City Hall.
•Selected consultant for preparation of a City Center Planned Action Ordinance.
• Facilitated adoption of Comprehensive Plan Updates through Planning Commission and City
Council.
• Prepared 4-5 amendments to the Spokane Valley Municipal Code.
• Participated in regional discussions regarding Urban Growth Area Boundaries(UGA)boundaries
in Spokane County.
•Administered the county grant for study of the UGA's.
• Initiated the Planned Action Ordinance for the City Center
• Selected the consultant and started the Shoreline Master Program
• Completed major updates to the Airport Overlay and Subdivision Regulations
• Processed plats and rezones through the Hearing Examiner process.
•Coordinated Planning Commission training
Goals for 2010
•Work on implementation of the Sprague/Appleway Plan per City Council direction.
• Complete the Planned Action Ordinance for the City Center.
•Work with regional staff on Urban Growth Area Boundaries and complete Joint
Planning Agreements.
• Complete the Shoreline Master Program update.
• Complete a Bike/Pedestrian Plan.
• Complete the annexation process forms for the City of Spokane Valley.
• Complete an ADA Inventory and Plan.
45
Fund:001 General Fund Spokane Valley
Dept: 058&059 Community Development-Planning Division 2010 Budget
Community Development Services-Planning Division
Budget Summary
2010
*2008 2009 Proposed
Actual Budget Budget
Personnel-FTE Equivalents
Senior Planner 1.0 2.0 2.0
Planning Manager 1.0 1.0 1.0
Associate Planner 1.0 2.0 2.0
Assistant Planner 1.0 3.0 3.0
Planning Technician 1_0 1_0 1_0
Total FTEs 5.0 9.0 9.0
Budget Detail
Salaries,Wages, & Benefits $ 689,612 $ 754,093 $ 799,406
Supplies 12,288 12,050 10,200
Services&Charges 228,646 221,000 239,600
Intergovernmental Services 74,000 75,000 75,000
Capital Outlay - - -
Interfund Charges - - -
Total Planning Division $ 1,004,546 $ 1,062,143 $ 1,124,206
•Department total is correct. Due to implementing new divisions in 2009,actual 2008 amounts were distributed based
on the same%as 2010 budget estimates.
46
Fund:001 General Fund Spokane Valley
Dept: 068 Community Development-Building Division 2010 Budget
Community Development
Building Division
The Building Division implements the Washington State Building Code. It is responsible for
ensuring that buildings and structures comply with adopted building code standards through
professional plan review and inspection services. The Permit Center receives applications
and coordinates the review and processing of permits. Code compliance staff enforce zoning
and building regulations on a complaint-driven basis.
Accomplishments for 2009
•Prepared and implemented a Clearview Triangle Compliance Program.
• Issued building permits for commercial projects including:Rite-Aid, 1-90 Self Storage,
Hampton Inn,Spokane Valley Ear, Nose and Throat,Appleway Apartments
•Cross-trained staff for code compliance and right-of-way inspector back-up
•Completed first major court ordered abatement
•Worked with water districts on cross-connection control agreements
•Completed updates of informational handouts
Goals for 2010
•Work to finalize cross connection control inter-local agreements and implementation
•Develop a permit timeline report that can be published on the City's website.
•Review and adopt the State Building Code
•Complete internal procedures manual
•Further implementation of Clearview Triangle Compliance.
Budget Summary
2010
•2008 2009 Proposed
Actual Budget Budget
Personnel-FTE Equivalents
Building Official 1.0 1.0 1.0
Building Inspector II 3.0 4.0 4.0
Code Enforcement Officer BP 2.0 2.0 2.0
Construction Inspector 2.0 1.0 1.0
Senior Permit Specialist 1.0 1.0 1.0
Permit Specialist 3.0 2.0 2.0
Senior Plans Examiner 1.0 1.0 1.0
Plans Examiner 0.0 0.75 0.75
Maint/Const Inspector(ROW) 0.0 1.0 1.0
Office Assistant II 0.0 1.0 1.0
Total FTEs 13.0 14.75 14.75
Budget Detail
Salaries,Wages,&Benefits $ 998,838 $ 1,059,588 $ 1,100,070
Supplies 12,288 28,675 39,000
Services&Charges 118,720 96,950 98,650
Intergovernmental Payments 64,000 65,000 65,000
Capital Outlay - 75,000 -
Interfund Charges 11,313 - 10,600
Total Building Division $ 1 2 0 $ 1,325,213 $ 1,313,320
•Department total is correct. Due to implementing new divisions in 2009,actual 2008 amounts were distributed based
on the same%as 2010 budget estimates.
47
Fund: 001 General Fund Spokane Valley
Dept: 058 Community Development- Dev. Engineering 2010 Budget
Community Development
Engineering Division
Development Engineering provides the review and inspection for stormwater, access
management and other public works improvements in development applications and
provide policy recommendations for public works issues.
Accomplishments for 2009
• Coordinated driveway approach plan review and inspection with the Building Division
• Coordinated the City's application for stimulus Energy Grant Funds
• Facilitated adoption of the Stormwater Manual through Planning Commission and
City Council.
• Facilitated adoption of Street Standards through Planning Commission and City Council.
Goals for 2010
• Complete sidewalk priority plan
• Cross train within division to increase knowledge base and provide better staff coverage.
• Implement the public education piece by adopting new street standards.
Budget Summary
2010
* 2008 2009 Proposed
Actual Budget Budget
Personnel - FTE Equivalents
Senior Engineer 1.0 1.0 1.0
Engineer 3.0 1.5 1.5
Assistant Engineer 2.0 1.0 1.0
Engineering Technician 2.0 2.5 2.5
Construction Inspector 0.0 1.0 1.0
Office Assistant I 3_0 1.0 1.0
Total FTEs 11.0 8.00 8.00
Budget Detail
Salaries, Wages, & Benefits $ 497,511 $ 661,299 $ 668,219
Supplies 30,719 8,800 8,000
Services&Charges 70,353 155,100 70,500
Intergovernmental Payments 44,000 45,000 45,000
Capital Outlay - - -
Interfund Charges - - -
Total Building Division $ 642,582 $ 870,199 $ 791,719
Department total is correct. Due to implementing new divisions in 2009,actual 2008 amounts were distributed based
on the same%as 2010 budget estimates.
48
Fund:001 General Fund Spokane Valley
Dept 076 Parks& Recreation 2010 Budget
076-Parks&Recreation
The Parks and Recreation Department is composed of five divisions, the Administration and Park
Maintenance Division, Recreation, Aquatics, Senior Center, and the CenterPlace Division.
The overall goal of the department is to provide quality recreation programs and acquisition,
renovation, development, operation, and maintenance of parks and recreation facilities.
000 -Parks Administration & Maintenance 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 2009
• Began construction of Discovery Playground.
• Completed design for Greenacres Park.
• Celebrated Arbor Day.
• Completed renovation of Valley Mission Park.
Goals for 2010
• Complete construction of Discovery Playground.
• Complete construction of Greenacres Park.
• Construct new picnic shelter at Terrace View Park.
• Acquire Park Road property.
• Investigate new software needs for customer reservations.
Budget Summary
2010
*2008 2009 Proposed
Actual Budget Budget
Personnel- FTE Equivalents
Parks& Recreation Director 1.0 1.0 1.0
Administrative Assistant 1.0 1.0 1.0
Total FTEs 2.0 2.0 2.0
Budget Detail
Salaries,Wages, & Benefits $ 193,727 $ 178,212 $ 180,704
Supplies 4,790 30,315 62,000
Services&Charges 638,644 736,706 731,652
Intergovernmental Services 11,353 10,000 10,000
Capital Outlay - 1,700 -
Interfund Charges 110,401 - 3,200
Total Parks Administration $ 958,915 $ 956,933 $ 987,556
•Department total is correct. Actual 2008 salaries were distributed based on 2010 employee allocation
49
•
Fund:001 General Fund Spokane Valley
Dept: 076 Parks&Recreation 2010 Budget
301 -Recreation Division
The Recreation Division coordinates and facilitates the delivery of recreation programs
and services throughout the City and the City's park system.
Accomplishments for 2009
• Changed format of Recreation Seasonal Program Brochure
• Established consistent guidelines for contract recreation program instructors
• Hosted the Washington Recreation and Parks Association Conference in April
• Added Card Making workshops for adults
• Hosted new Environmental Special Event"Spring into Action"at Mirabeau Park
• Hosted new Special Event Haunted House at Valley Mission Pool
Goals for 2010
• Provide Recreation Programs for a variety of ages
• Research creating a recreational tennis program
• Partner with surrounding school districts to promote student volunteerism with our department
• Expand program marketing
Budget Summary
2010
*2008 2009 Proposed
Actual Budget Budget
Personnel- FTE Equivalents
Recreation Coordinator 1.0 1.0 1.0
Budget Detail
Salaries, Wages, &Benefits $ 105,366 $ 143,908 $ 132,452
Supplies 5,524 9,940 11,490
Services&Charges 44,212 76,818 86,352
Interfund Charges 5,953 1,521 7,552
Capital Outlay - - -
Total Recreation Division $ 161,055 $ 232,187 $ 237,846
Department total is correct. Actual 2008 salaries were distributed based on 2010 employee allocation
50
Fund:001 General Fund Spokane Valley
Dept: 076 Parks&Recreation 2010 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 2009
• Re-opened all 3 pools with new amenities with Grand Re-Opening Celebrations
•Added noon time lap swim at Park Road
Goals for 2010
• Look into other recreational opportunities at the pools
Budget Summary
2010
2008 2009 Proposed
Actual Budget Budget
Budget Detail
Supplies $ 17,434 $ - $ 500
Services&Charges 279,724 403,616 422,050
Intergovernmental Services - - -
$ 297,159 $ 403,616 $ 422,550
Total Aquatics Division
•Department total is correct. Actual 2008 salaries were distributed based on 2010 employee allocation
51
Fund:001 General Fund Spokane Valley
Dept 076 Parks&Recreation 2010 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 2009
• Enhance evening and weekend activities that will appeal to the 50+population.
• Focus programming on changing shift in life styles of seniors for future programming.
• Provide programming that emcompasses multiple dimensions of health and wellness.
Goals for 2010
• Continue to provide and enhance resource and referral information for seniors in the community.
• Expand the use of the Wellness Center to include such programs as Aging and Long-Term Care
of Eastern Washington(ALTCEW)SHIBA(Senior Health Insurance Benefits Advisors)Program.
• Continue to be a host agency for WSU Nursing Students who offer health screenings.
Budget Summary
2010
2008 2009 Propose
Actual Budget d Budget
Personnel-FTE Equivalents
Senior Center Supervisor 1.0 1.0 1.0
Budget Detail
Salaries,Wages, & Benefits $ 60,531 $ 70,989 $69,903
Supplies 7,731 6,650 6,600
Services&Charges 8,162 15,905 9,000
Capital Outlay - 650 -
Total Senior Center Division $ 76,424 $ 94,194 $85,503
•Department total is correct. Actual 2008 salaries were distributed based on 2010 employee allocation
52
Fund:001 General Fund Spokane Valley
Dept: 076 Parks&Recreation 2010 Budget
305-CenterPlace Division
Construction of Mirabeau Point CenterPlace began in late 2003, and was completed mid-year 2005.
The project represents 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 Northeast Washington and Northern Idaho.
Accomplishments for 2009
• Electronic marquees were installed in the lobby to display events, CCS classes,
Senior Center and recreation activities, and to market CenterPlace.
• The CenterPlace logo was registered and Regional Event Center added to the name.
• Entered into a nonexclusive Food Services contact with Beacon Hill catering in order to become
full service for our corporate customers.
• Developed relationship with Spokane Regional Convention and Visitors Bureau and local
hotels and motels to assist in meeting tourism objectives.
Goal for 2010
• Update the CenterPlace Marketing and Communication Plan
• Enhance use of outside event facilities
• Continue to improve in-house catering services
Budget Summary
2010
*2008 2009 Proposed
Actual Budget Budget
Personnel-FTE Equivalents
Customer Relations/Facilities Coordinator 1.0 1.0 1.0
Administrative Assistant 2.0 2.0 2.0
Custodian 0.0 0.0 2.0
Maintenance Worker 2.0 2.0 2.0
Total FTEs 5.0 5.0 7.0
Budget Detail
Salaries,Wages, &Benefits $ 257,053 $ 355,641 $ 358,575
Supplies 62,650 76,293 90,540
Services&Charges 345,636 303,176 389,463
Interfund Charges 351,944 390,000 354,000
Total CenterPlace Division $ 1,017,283 $ 1 1 2 $ 1,192,578
Department total is correct. Actual 2008 salaries were distributed based on 2010 employee allocation
53
Fund:001 General Fund Spokane Valley
Dept: 090 General Government 2010 Budget
090-General Government
The General Government Department comprises activities that encompass services
to multiple departments. Included in this department are the costs of City Hall and
related utilities, management information services, insurance costs, miscellaneous
city intergovernmental costs and capital equipment costs that benefit more than
one department,and outside agency funding. Outside agencies provide needed public
services on behalf of the City. The outside agencies must provide an annual report of how
the money was spent.
Budget Summary
2008 2009 2010
Actual Budget Budget
Budget Detail
General Citywide Costs
Accounting&Audit Services $ 87,964 $ 130,000 $ 130,000
Advertising 20,137 50,000 30,000
Business Registrations 1,317 8,000 5,000
Copier 18,289 27,000 40,000
Economic Development-Site Selector 20,306 - 15,000
Election Costs - 118,000 80,000
Employee Recognition Safety&Bicycle Safety 4,262 10,000 10,000
Equiment Repair&Maintenance • 3,305 - 5,000
Gas,Oil,&Tires 2,210 - 4,000
General Operating Leases:Computers 13,287 - 33,000
IT Support-Network 73,246 102,000 100,000
Miscellaneous 9,833 29,000 20,000
Office and Operating Supplies 14,125 - 15,000
Office Supplies 6,808 11,000 11,000
Other Governmental Services 126 - -
Postage 15,226 - 18,000
Printing and Binding 7,296 5,000 7,500
Registrations 390 - -
Small Tools and Minor Equipment 62,689 38,000 60,000
Software Licenses and Maintenance 2,055 47,000 44,500
Student Advisory Council - 1,000 -
Telephone/DSL Charges 42,830 28,000 45,000
Vehicle Rental 3,907 - 10,000
Vehicle Replace&Purchase Misc Gen Gov 19,702 - -
Web Site Services - 20,000 10,000
Interfund
Interfund Risk Management Payment 188,000 230,000 275,000
Interfund Loan to Street Fund(winter weather reserve) - 500,000 -
Interfund Transfer to Street Capital 50,000 - -
Interfund Transfer to Parks Capital Fund 20,000 - -
Facilities
Facility Repairs&Maintenance 926 5,000 5,000
Computer Software/Hardware 341,507 123,000 100,000
Computer Software/Hardware Replacement 20,326 - -
Office Furniture&Equipment 113,529 - 25,000
Energy Conservation Improvement - - 111,350
ADA Inventory - - 50,000
City Hall Leasing Costs:
City Hall Rent 428,691 450,000 462,000
Leasehold Improvements 7,115 - 12,000
54
Fund:001 General Fund Spokane Valley
Dept: 090 General Government 2010 Budget
090-General Government
Budget Summary-continued
Outside Services
Alcohol Treatment 25,504 21,000 26,000
City Economic Development - 10,000 10,000
Community Survey 14,083 - 10,000
Memberships-SRTC 34,300 43,000 34,300
Records Management 14,307 400,000 300,000
Requests from Outside Agencies-Economic Development 94,000 115,000 80,000
Requests from Outside Agencies-Social Services 31,333 41,000 62,500
Spokane County Air Pollution Authority 117,469 124,000 120,000
Voter Registrations 131,021 91,000 60,000
Contingency&Reserves
Reserve for Revenue Adjustments - 270,000 192,000
Estimated Ending Fund Balance 12,116,644 13,224,561 18,599,813
Transfer-Capital Projects - 123,000 100,000
Operating Loan-Street Fund - 1,175,000 -
Contingency - 500,000 500,000
$14,178,065 $ 18,069,561 $21,827,963
•
55
Fund:101 Street Fund Spokane Valley
Dept: 042 2010 Budget
101 -Street Fund
The Street Operating Program is established to provide 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.
The transportation networks, under this program, are designed, constructed,and
maintained to improve the quality of life while providing the efficient movement of
commerce.
Accomplishments for 2009
• Updated the 2008 Street Master Plan.
•Optimized traffic signals on selected corridors.
•Transitioned from Spokane County to private contractors for snow removal.
• Ongoing development of a long range plan for managing street maintenance,
street sweeping and landscaping services.
•Applied for grants and worked with various schools to install flashing beacons at crosswalks.
• Located facility for storage of material and equipment for street maintenance.
Goals for 2010
• Update the 2009 Street Master Plan.
•Optimize traffic signals on selected corridors.
•Apply for grants and work with various schools to install flashing beacons at crosswalks.
• Renew Contracts with private contractors for street maintenance services.
• Develop and implement a Bridge Maintenance program.
• LED traffic signal upgrades supported by funds from Federal Energy Efficiency and
Conservation Block Grant Program.
Budget Summary
2010
2008 2009 Proposed
Actual Budget Budget
Personnel-FTE Equivalents
Senior Engineer-Traffic 1.0 1.0 1.0
Public Works Superintendent 1.0 1.0 1.0
Maintenance/Construction Inspector 1.0 1.0 1.0
Assistant Engineer-Traffic/Planning 1.0 2.0 2.0
Senior Engineer(Planning/Grants) 0_4 0_0 0_0
Total FTEs 4.4 5.0 5.0
Budget Detail
Salaries,Wages, &Benefits $ 338,101 $ 413,112 $ 455,868
Supplies 63,493 52,784 69,200
Services&Charges 1,725,221 1,880,383 3,670,792
Capital Outlay 24,690 40,000 762,050
Intergovernmental Payments 194,046 1,777,317 947,000
Interfund Charges and End Fund Bal 2,958,517 3,228,404 1,494,140
Total Street Fund $ 5,304,068 * $ 7,392,000 $ 7,399,050
Ending fund balance was added to this page.
56
Fund: 102 Arterial Street Fund Spokane Valley
Dept: 041 2010 Budget
102 -Arterial Street Fund
The Arterial Street Fund accounts for the receipt and expenditure of the State-Levied
Motor Vehicle Fuel Tax distributed to the City in accordance with State RCW 82.36.020.
These revenues will be transferred to the Street Capital Projects Fund for the construction.
Budget Summary
2010
2008 2009 Proposed
Actual Budget Budget
Budget Detail
Transfer to Street Capital Projects $ - -
Transfer to Capital Grants Fund - - -
Investment Interest 16,431 - -
Improvements to Arterials - 591,000 -
Total Arterial Street Fund $ 16,431 $ 591,000 $ -
Fund: 103 Trails & Paths Fund Spokane Valley
Dept: 103 2010 Budget
103 -Trails & Paths Fund
The Trails & Paths Fund accounts for the receipt and expenditure of the State-Levied
Motor Vehicle Fuel Tax distributed to the City in accordance with State RCW 47.30.050.
These revenues originate from .42% of Motor Vehicle Fuel Tax attributable to Street
Maintenance. These funds are restricted for constructing new trails and
paths throughout the City. Expenditures of$8,000 are budgeted for this fund in 2010
$8,000
57
Fund: 105 Hotel/Motel Fund Spokane Valley
Dept: 105 2010 Budget
105 - Hotel/Motel Fund
The Hotel/Motel Fund accounts for the receipt and expenditure of a special excise tax of
two percent on the sale or charge made for the furnishing of lodging under RCW 82.08.
These funds will be used solely for the purpose of paying all or any part of the cost of tourist
promotion, acquisition or operation of tourism-related facilities, and marketing of special
events and festivals designed to attract tourists.
Budget Summary
2010
2008 2009 Proposed
Actual Budget Budget
Budget Detail
Tourism Promotion $ 483,506 $ 510,000 $ 380,000
Interfund Transfers - 90,000 20,000
Total Hotel/Motel Fund $ 483,506 $ 600,000 $ 400,000
58
Fund: 120 CenterPlace Operating Reserve Fund Spokane Valley
Dept 120 2010 Budget
120 - CenterPlace Oaerating Reserve Fund
The CenterPlace Operating Reserve Fund was established to provide an emergency
revenue source for the recently completed facility.
Budget Summary
2009
2008 Amended 2010
Actual Budget Budget
Budget Detail
Reserve for CenterPlace Operations $ 8,228 $ 340,000 $ 350,000
Fund: 121 Service Level Stabilization Reserve Fund Spokane Valley
Dept 121 2010 Budget
121 -Service Level Stabilization Reserve Fund
The Service Level Stabilization Reserve Fund was established to provide an emergency
revenue source to maintain service levels in the event of a downturn in the local economy.
Budget Summary
2010
2008 2009 Proposed
Actual Budget Budget
Budget Detail
Reserve For Service Level Stabilization $ 127,078 $ 5,400,000 $ 5,400,000
59
Fund: 122 Winter Weather Reserve Fund Spokane Valley
Dept: 122 2010 Budget
122 -Winter Weather Reserve Fund
The Winter Weather Reserve Fund was established to provide emergency services
during an unusually harsh winter. Loan from General Fund, repaid from Street Fund.
Budget Summary
2010
2008 2009 Proposed
Actual Budget Budget
Budget Detail
Reserve for Winter Weather $ 430,000 $ 500,000 $ 505,000
Fund: 123 Civic Facility Replacement Fund Spokane Valley
Dept: 122 2010 Budget
123 - Civic Facility Replacement Fund
This fund was created to collect dollars for the eventual replacement of CenterPlace and
the Police Precinct Building on E. Sprague.
Budget Summary
2010
2008 2009 Proposed
Actual Budget Budget
Budget Detail
Reserve for Facility Replacement $ - $ 767,000 $ 1,240,000
60
Fund: 204 Limited Tax General Obligation - Debt Service Fund Spokane Valley
Dept: 204 2010 Budget
204 - Limited Tax General Obligation - Debt Service Fund
The LTGO - Debt Service Fund collects and distributes monies received and paid for
long-term debt obligations. Revenue to this fund consists of money received from the
Public Facility District and City revenue, which will be used to pay annual debt obligations
on outstanding bonds.
Budget Summary
2010
2008 2009 Proposed
Actual Budget Budget
Budget Detail
Debt Service on Mirabeau Bonds $ 412,520 $ 450,000 $ 440,000
Debt Service on Street Bonds 185,127 200,000 210,000
Total Debt Service Fund $ 597,647 $ 650,000 $ 650,000
61
Fund: 301/302 Capital Projects & Special Capital Projects Funds Spokane Valley
2010 Budget
301/302 - Capital Proiects & Special Capital Projects Funds
These funds account for the collection and expenditure of the real estate excise tax levied
on all sales of real estate. The tax is levied in two phases of a quarter of a percent each.
The first quarter percent of the real estate excise tax (REET 1) must be spent on capital
improvements identified in a capital improvements plan. This REET 1 tax is accounted for
in the Capital Projects Fund 301.
The second quarter percent (REET 2) may only be levied by cities that are planning under
the Growth Management Act. These funds must be used for a capital project.
The REET 2 tax is accounted for in the Special Capital Projects Fund 302.
Revenues accumulated in these funds will be used as matching funds for construction
projects and will be transferred to other Capital Project Funds.
Budget Summary
2010
2008 2009 Proposed
Actual Budget Budget
301 - Capital Proiects Fund
Transfer to Capital Grants Projects (303) $ 1,001,137 $ 3,956,000 $ 1,843,000
Transfer to Debt Service (204) 101,533 105,000 105,000
Transfer to Parks (309) - 600,000 -
Transfer to Capital Grants (307) - 475,000 -
Transfer to Barker Bridge Fund (308) - 812,000 -
Total Capital Projects Fund $ 1,102,670 $ 5,948,000 $ 1,948,000
302 - Special Capital Proiects Fund
Transfer to Capital Grants Fund (307) $ - $ - $ 68,000
Transfer to Barker Bridge Fund - - 239,000
Transfer to Street Capital Projects (303) 985,625 2,875,000 200,000
Transfer to Debt Service (204) 114,264 105,000 105,000
Total Special Capital Projects Fund $ 1,099,889 $ 2,980,000 $ 612,000
62
Fund:303 Street Capital Projects Fund Spokane Valley
2010 Budget
303-Street Capital Protects Fund
The Street Capital Projects Fund accounts for monies used to finance the 6-year Transportation Improvement
Plan. Revenues are transfers from the Capital Projects Fund, Special Capital Projects Fund, and the
Stormwater Fund. Expenditures are often for matching funds for Transportation Improvement Board and other
grants.
Budget Summary
2010
2008 2009 Proposed
Actual Budget Budget
Budget Detail
Road Design 8 Construction Projects
16th Avenue-Project 2 $ 2,895 $ - $ -
Appleway-University-Evergreen - 937,000 -
Argonne Road-190 to Trent - - 576,000
Broadway-Fancher 6,083 608,000 -
Broadway Avenue Safety Project Pines-Park - 933,000 834,000
Broadway/Sullivan Intersection PCC - - 1,230,000
Evergreen/Sprague Intersection PCC 19,562 1,133,000 -
Indiana/Sullivan Intersection PCC - 1,342,000 1,342,000
Indiana Avenue Extension-3600'e/o Sullivan - - 1,874,000
Park Road-#2(PE Only)-Broadway to India - 352,000 246,000
Pines/Mansfield,Wilbur Rd.to Pines 3,041,226 3,368,000 -
Pines/Sprague Intersection PCC 19,818 742,000 -
Sprague Resurface-E'green to Sull.ADA - 2,856,000 1,944,000
Sprague/Conklin Signal 3,558 -
Sprague/McDonald PCCP Intersection 18,230 - -
Sullivan Road(PE Only) - - 298,000
Sullivan/Sprague PCC - 861,000 1,678,000
WSDOT Urban Ramp Projects 26,945 300,000 -
Road Preservation Projects
Other Preservation Projects 505,627 1,293,000 -
Contingency - 500,000 250,000
Road Paveback(Septic Elimination)
24th Avenue-Sullivan to 22nd 1,050,911 - -
Misc. Road Paveback Projects 1,030,717 1,500,000 300,000
Total Street Capital Projects Fund $ 5,725,572 $ 16,725,000 $ 10,572,000
63
' Fund: 304 Mirabeau Point Capital Project Fund Spokane Valley
Dept: 304 2010 Budget
304-Mirabeau Point Capital Project Fund
Mirabeau Point is a multi-use regional project located at 2426 Discovery Place which
will be operated by the City. The bond sale proceeds were spent in 2003, 2004, and 2005.
CenterPlace provides space for a Conference Center Wing, Senior Center Wing and
a Great Room Wing. The portion of CenterPlace used for the Conference Center
Wing and Great Room Wing is being developed as a"regional facility"as defined
in RCW 36.100 and 35.57.020.
Budget Summary
2009
2008 Amended 2010
Actual Budget Budget
Budget Detail
Transfer to Civic Facility Replacement Fund $ - $ 370,000 $ -
Reserve for Replacement - - -
Construction in Progress - - -
Total Mirabeau Point Project Fund $ - $ 370,000 $ -
Fund: 306 CD Block Grant Fund Spokane Valley
Dept: 306 2010 Budget
306 -CD Block Grant Fund
Budget Summary
2010
2008 2009 Proposed
Actual Budget Budget
Budget Detail
Transfer to Street Capital Projects(303) $ - $ 300,000 $ 300,000
Transfer to Capital Grant Fund - - -
Total CD Block Grant Fund $ - $ 300,000 $ 300,000
64
Fund:307 Capital Grants Fund Spokane Valley
Dept: 307 2010 Budget
307-Capital Grants Fund
The Capital Grants Fund accounts for capital improvement projects funded partially by grant
proceeds from other governmental agencies,such as Transportation Improvement Board,
Spokane Transit Authority,Surface Transportation Program,and Community Development
Block Grant. Revenues to this fund are from grant proceeds and transfers from other special
revenue funds.
Budget Summary
2010
2008 2009 Proposed
Actual Budget Budget
Budget Detail
44th Ave Pathway:Woodruff Rd.to Sands Rd. $ 21,495 $ 328,000 $ -
Appleway Blvd-Tschirley Road to Hodges 4,970,634 - -
Appleway/Sprague/Dishman ITS 190-Dishman-066 32,577 124,000 -
Argonne Road Overlay-Indiana to Montgomery 548 - -
Broadway Avenue Inlay: 1-90 EB Ramps to Park Rd. 551,785 - -
Broadway Fancher PCC-067 58,160 761,000 -
Broadway-Moore to Flora 83,992 60,000 2,465,000
Contingency 30,510 ' 300,000 -
Park Road-Project 2: Broadway to Indiana 354 - -
Signal Controller Upgrades(SRTC 06-22) 179,142 - -
Sprague Ave ADA 4,232 - -
Sprague/Bowdish PCC Intersection 846,030 - -
Sullivan Road PCC: Mission to 1-90 EB Ramps 414 - -
Total Capital Grants Fund $6,779,873 $ 1,573,000 $ 2,465,000
Fund:308 Barker Bridge-Federal Grant Fund Spokane Valley
Dept: 308 2010 Budget
308-Barker Bridge-Federal Grant Fund
The Barker Bridge-Federal Grant Fund was created to account for the revenues and
expenditures associated with the Barker Road Bridge Replacement Project. This project
is fully funded by BRAC grant proceeds and will cost approximately$8,000,000 over the
course of the next few years.
Budget Summary
2010
2008 2009 Proposed
Actual Budget Budget
Budget Detail
Barker Road Bridge Reconstruction $ 2,002,335 $ 5,977,000 $ 1,767,000
65
Fund:309 Parks Capital Projects Fund Spokane Valley
Dept: 309 2010 Budget
309 -Parks Capital Proiects Fund
The Parks Capital Projects Fund is an allocated reserve of monies specifically designated
for the Parks and Recreation Capital improvements.
Budget Summary
2010
2008 2009 Proposed
Actual Budget Budget
Budget Detail
Park Land Acquisition - $ 225,000
Terrace View Shelter - - 80,000
Greenacres - - 300,000
Contingency - - 15,000
Swimming Pools 2,600,531 555,000 -
Various Improvements 103,517 115,000 -
Greenacres - 200,000 -
Valley Mission Park 108,993 150,000 -
Discovery(Universal) Park 25,463 200,000 200,000
Total Parks Capital Project Fund 2,838,504 1,220,000 820,000
Fund:310 Civic Facilities Capital Projects Fund Spokane Valley
Dept: 310 2010 Budget
310 -Civic Facilities Capital Projects Fund
The Civic Buildings Capital Projects Fund is an allocated reserve of monies specifically
designated for future construction of Civic Facilities.
Budget Summary
2009
2008 Amended 2010
Actual Budget Budget
Total Civic Buildings Capital Fund $ 128,771 $ 5,800,000 $ 5,827,000
66
Fund:402 Stormwater Management Fund Spokane Valley
Dept: 402 2010 Budget
402-Stormwater Management Fund
The Stormwater Management fund accounts for receipt and expenditure of the Stormwater fee. This fee
is levied on an annual basis based upon a number of equivalent residential units attached to the parcel.
The expenditures are used for stormwater construction and management through both
the Street Department and Spokane County.
Accomplishments for 2009
• Completed Inventory of all city-owned drywells and Stormwater facilities.
• Hired a Stormwater Engineer
• Evaluated Illicit Discharge Detection and Elimination(IDDE)Ordinance and recommended code change
to comply with Ecology Stormwater Permit
• Completed stormwater tax rolls, registered new drywells,created Stormwater Hotline, brochures for
swimming pool discharges, and created a mascot(Stormdrain Dan).
• Developed a long-range stormwater plan for completion in 2013.
Goals for 2010
• Continue work on the(NPDES) Phase II Stormwater Permit(completion in 2012).
•Continue work on the Department Of Ecology Underground Injection Control Program(completion in 2013).
• Determine location and establish cost for a treatment facility for the discharging of vectoring liquids.
• Complete stormwater assessment rolls, update the commercial impervious surfaces map.
• Develop criteria to assess city-owned Underground Injection Control(UIC)wells for retrofit or abandonment.
Budget Summary
2010
2008 2009 Proposed
Actual Budget Budget
Personnel-FTE Equivalents
Engineer 1.0 1.0 1.0
Engineering Technician 1.0 1.0 1.0
Assistant Engineer 1.0 1.0 1.0
Maintenance/Construction Inspector 1_0 1_0 10
Total FTEs 4.0 4.0 4.0
Budget Detail
Salaries,Wages, &Benefits $ 240,130 $ 360,317 $ 402,590
Supplies 29,330 25,980 29,980
Services&Charges 862,802 1,040,259 1,498,405
Intergovernmental Services 27,692 46,640 46,640
Capital Outlays 19,724 393,075 403,600
Interfund Transfers&Ending Balance 2,381,157 1,573,729 2,016,800
Total Stormwater Fund $ 3,560,835 $3,440,000_ $4,398,015
67
Fund: 501 Equipment Rental& Replacement Fund Spokane Valley
2010 Budget
501 -Equipment Rental& Replacement Fund
The Equipment Rental & Replacement Fund (ER&R) accounts for the cost of maintaining
and replacing City vehicles and equipment for all City departments. The ER&R fund is an
Internal Service fund.
The fund accumulates the resources for vehicle and equipment replacements in the fund.
The funds or departments using the vehicle or equipment pay the scheduled
replacement fee.
Replacement funds are being collected on the telephone system, computer network
system, desktop computers, and vehicles. Maintenance and service charges for copiers,
telephones, and the internet are also charged to funds through this department.
The fund also finances and administers a fleet of pool cars for use by City departments.
Goals for 2010
• Combine this fund in the General Fund with funding intact.
Budget Summary
2010
2008 2009 Proposed
Actual Budget Budget
Budget Detail
Computer replacement lease $ - $ - $ 35,000
Software/Hardware replacement 20,121 - 37,000
Vehicle Replacement - - 22,000
All other - 780,000 825,000
Total ER&R Fund $ 20,121 $ 780,000 $ 919,000
68
Fund: 502 Risk Management Fund Spokane Valley
Dept 502 2010 Budget
502 -Risk Management Fund
The City of Spokane Valley Risk Management Fund is established to account for
insurance costs, claims settlement and administration of a Risk Management Safety
Program.
This fund also accounts for the funding of unemployment claims through the
State of Washington.
Accomplishment for 2009
• Continued to administer and refine the risk management internal service fund
accounting system.
Budget Summary
2010
2008 2009 Proposed
Actual Budget Budget
Budget Detail
Services & Charges $ 188,349 $ 230,000 $ 258,000
Total Risk Management Fund $ 188,349 $ 230,000 $ 258,000
69
City of Spokane Valley
Capital Expenditures for 2010
102
001 402 Arterial 301 302
Project General Stormweter Street Real Estate Real Estate
Department Capital Outlay Description Expenses 2010 Fund Fund Fund Excise Tax 1 Excise Tax 2
City Funds
303 Street Capital Fund
j E1 Road Desinn 8 Constmction Proletls
0060 Argonne Road-190 to Trent S 578000 $ 77,000
0063 Broadway Avenue Safety Project $ 834,000 167,000
0065 Sprague/Sullivan Intesection PCC $ 1,678,000 50,000 683,000
0069 Park Road-#2(PE Only)-Broadway to Indiana $ 246,000 34,000
0070 Sullivan Road(PE Only) S 298,000 40,000
0112 Indiana Avenue Extension-3600 e/o Sullivan 5 1,874,000 100,000 164,000
0113 Indiana/Sullivan Intersection PCC $ 1,342,000 275,000
0114 Broadway/Sullivan Intersection PCC $ 1,230,000 50,000 203,000
0115 Sprague Resurface-E'green to Sull.ADA S 1,944,000
Misc.Road Preservation Projects S - -
Contingency $ 250,000 50,000 200,000
Road Pavebau(Septic Tank E Imination Proarem)
STEP Pavebeck(s) $ 300.000 - - - -
303 Street Capital Fund Subtotal $ 10.572.000 50,000 200,000 - 1,843,000 200,000
307 Capital Grants Fund
Road Design&Cnn in rilnn Prolecta
0088 Broadway Avenue 180 ft E.of Moore to Flora $ 2.465.000 - 68,000
307 Capital Grams Fund Subtotal $ 2.465.000 - • - - 88,000
308 Barker Bridge•Fed Grant Fund
0003 Barker Road Bridge Reconstruction $ 1 767 000 239,000
308 Barker Bridge•Fed Grant Fund $ 1,767,000 - - - - 239,000
204 Debt Sarvlce $ 210000 105,000 105,000
S 210.000
309 Perks Capital Projects
Park Land Acquisition $ 225,000
Discovery(Universal)Park $ 200,000 -
Terrace View Shelter $ 80,000 -
Greenacres $ 300,000 89000 -
Contingency $ 15,000 15,000
309 Parks Capital Projects $ 820,000 97,000 - - 105.000 105.000
310 Civic Building Capital Projects
Facilities $ 8827000
310 Civic Building Capital Projects $ 5,827,000 - - - - •
Total Capital Expenditures $ 21.661.000 $ 147,000 $ 200,000 § • t 1848000 $ 612,000
70
City of Spokane Valley
Capital Expenditures for 2010
American
Surface Recovery and Congestion Spokane Developer Federal Bridge Greenacres 309 310
Transportation Reinvestment Management Transit Private// 306 Replacement State Perks Parka
Program Act Air Quality Authority contributions CDBG TIB:UAP TIB:UCP thru WSDOT Grant Capital Capital
Grants City Funds
5 499,000
667,000
745,000
212,000
258,000
200,000 1,410,000
1.067,000
977,000
1,944,000
300 000
1,215.000 1 944.000 499.000 2,044.000 200.000 300.000 667,000 1.410.000 I • - - -
648.000 1,749,000
648.000 - - 1.749.000 - - - -
• 58.000 1,470000
58.000 - - - 1.470.000 • - -
•
225,000
200,000
60,000
200,000 18,000
200,000 523,000 •
5,827,000
- - - - - - - - 5.827.000
$ 1,215,000 5 1 944 000 $ 499,000 5 2,044,000 $ 906000 $ 300,000 $ 687,000 S 3,159,000 $ 1,470,000 $ 200,000 $ 623,000 $ 5827,000
71
Position Listing
City of Spokane Valley
2010 Budgeted Position
a
N A� r
VQ Aa 4m
C Z4
get Ni"
m a m E a
Tide ca` a' ao
ACCOUNTANT/BUDGET ANALYST 3.0
ACCOUNTING MANAGER 1.0
ACCOUNTING TECHNICIAN 3.0
ADMINISTRATIVE ANALYST 1.0
ADMINISTRATIVE ASSISTANT 3.0 2.0 0.0 0.0 2.0 1.0
ASSISTANT ENGINEER 1.0
ASSISTANT PLANNER
ASSOCIATE PLANNER-CURRENT
ASSOCIATE PLANNER-LONG-TERM
BUILDING INSPECTOR I
BUILDING INSPECTOR II
BUILDING OFFICIAL
CITY ATTORNEY 1.0
CITY CLERK 1.0
CITY MANAGER 1.0
CODE ENFORCEMENT OFFICER
COMMUNITY DEVELOPMENT DIRECTOR 1.0
CONSTRUCTION INSPECTOR 1.0
CUSTODIAN
CUSTOMER RELATIONS/FACILITIES COORDINATOR
DEPUTY CITY ATTORNEY 1.0
DEPUTY CITY CLERK 1.0
DEPUTY CITY MANAGER 1.0
ENGINEER 0.0
ENGINEERING TECHNICIAN I 2.0
ENGINEERING TECHNICIAN II 1.0
FINANCE DIRECTOR 1.0
GIS/DATABASE ADMINISTRATOR 1.0
HUMAN RESOURCE MANAGER 1.0
HUMAN RESOURCE TECHNICIAN 1.0
IT SPECIALIST 2.0
MAINTENANCE WORKER
MAINTENANCE/CONSTRUCTION INSPECTOR 0.0
OFFICE ASSISTANT I 1.0 1.0
OFFICE ASSISTANT II 1.0
PARKS&RECREATION DIRECTOR
PERMIT SPECIALIST
PLANNING MANAGER
PLANNING TECHNICIAN
PLANS EXAMINER
PUBLIC INFORMATION OFFICER 1.0
PUBLIC WORKS DIRECTOR 1.0
PUBLIC WORKS SUPERINTENDENT
RECREATION COORDINATOR
SENIOR ADMINISTRATIVE ANALYST 1.0
SENIOR CENTER SPECIALIST
SENIOR ENGINEER 1.0
SENIOR ENGINEER-Traffic,CIP Planning/Grams/Proj Mgml 2.0
SENIOR PERMIT SPECIALIST
SENIOR PLANNER
SENIOR PLANS EXAMINER
SENIOR FINANCIAL SPECIALIST 1.0
TOTALS 8.0 8.0 12.0 2.0 11.0 3.0 _
•Title&range may change
72
Position Listing
City of Spokane Valley
2010 Budgeted Position
c� c
mr C 0
Q
4 1 Q°
C
4
C 1VC >tbP � CO C J
O
6' 4/ Om a' Qm to 0 h y AO
3.0
1.0
3.0
1.0
0.0 0.0 1.0 2.0 11.0
1.0 2.0 1.0 5.0
3.0 3.0
2.0 2.0
0.0
0.0
4.0 4.0
1.0 1.0
1.0
1.0
1.0
2.0 2.0
1.0
2.0 1.0 4.0
2.0 2.0
1.0 1.0
1.0
1.0
1.0
1.5 1.0 2.5
2.5 4.5
1.0 2.0
1.0
1.0
1.0
1.0
2.0
2.0 2.0
0.0 1.0 1.0 2.0
1.0 3.0
1.0 2.0
1.0 1.0
2.0 2.0
1.0 1.0
1.0 1.0
0.75 0.75
1.0
1.0
1.0 1.0
1.0 1.0
1.0
1.0 1.0
1.0 2.0
1.0 3.0
1.0 1.0
2.0 2.0
1.0 1.0
1.0
9.0 14.75 8.00 2.0 1.0 to 7.0 5.0 4.0 95.75
73
Department
City of Spokane Valley
FTE Count by Year
2010 Budget
2009 2010 Budget 2010 Budget
Authorized Changes to Proposed Interns
FTEs FTEs FTEs for 2010
Executive&Legislative Support
City Manager 5.0
Legal 3.0
Operations&Administrative Services:
Deputy City Manager 8.0
Finance 10.0
Human Resources 2.0
Public Works 11.0
Planning&Community Development 34.75
Parks&Recreation:
Parks Admin 2.0
Recreation 1.0
Senior Center 1.0
CenterPlace 7.0
Street Fund 5.0
Stormwater Fund 4.0
TOTAL 93.75
74
2.0
2.00
5.0
3.0
8.0
12.0
2.0
11.0
34.75
2.0
1.0
1.0
7.0
5.0
4.0
95.75
1.5
3.0
1.0
1.0
2.0
8.50
2009 Work Force Comparison:
The 15 Washington Communities with Population of
50,000 & Over
CITY POPULATION FULL-TIME PART-TIME
Seattle 592,800 10,419 894
Tacoma 202,700 3,717 67
Spokane 204,400_ 1,974 5
Bellevue 119,200 1,294 47
Everett 102,300_ 1,148 17
Vancouver 162,400 1,079 40
Bellingham 75,750 792 38
Kent 86,980 781 40
Renton 78,780 718 23
Yakima 84,300 695 15
Kennewick 65,860 354 8
Federal Way 88,040_ 318 25
Lakewood 58,780 269 8
Shoreline 53,440 124 7
Spokane Valley 88,920 94 19
AVERAGE 1,585 84
The 18 Washington Communities with Population of
30,000-49,999
Redmond 51,320 620 31
Olympia 44,800 517 38
Richland 46,080 476 29
Auburn 67,005 458 6
Kirkland 48,410 438 34
Bremerton 36,860 367 28
Lynnwood 35,680 364 18
Longview 35,880 294 47
Puyallup 36,930 284 25
Pasco 52,290 276 8
Bothell 32,860 271 12
Walla Walla 31,350 270 8
Edmonds 40,760 258 6
Marysville 37,060 254 12
Lacey 38,040 244 7
Sammamish 40,550 73 6
University Place 31,440 61 4
Burien 31,540 49 10
AVERAGE 310 18
Source: Association of Washington Cities Survey: 2009 Full Time
7/30/2009
75
Spokane
jValley
COMMUNITY PROFILE AND HISTORY
"You cannot look to the future if you do not know the past. "
On May 21, 2002, voters within the City approved incorporation of the City of Spokane
Valley, which is the second largest city in the County and the seventh largest city in the
State,with approximately 88,920 residents. The City incorporated as of March 31, 2003.
The assessed valuation of real property within the boundaries of the City for taxation
purposes is estimated for 2009 tax collection to be approximately $7,066,796,275.
Spokane Valley encompasses approximately 38.2 square miles of land area. It has an
extensive retail tax base and is home to several major auto dealerships and the Spokane
Valley Mall, which includes over 700,000 square feet of gross leasable floor area. There
are an estimated 4,000 businesses in Spokane Valley with estimated retail sales of$1.9
billion.
The first permanent settler in the Spokane Valley was Antoine Plante, a retired French-
Canadian trapper. Mr. Plante built a cabin near the Spokane River in 1849, from which
he operated a small Hudson's Bay Company trading post. Other settlers began arriving
in this area between 1865 and 1882. "Firsts" to occur in Spokane Valley include the first
settler in 1849, first business and ferry in 1850, the first store and bridge in 1862,the first
house in 1866, and the first post office in 1867. All of these "firsts" occurred before the
arrival in 1873 of James Glover who was considered the "Father of Spokane."
In 1883, the Northern Pacific Railroad opened the west up with the transcontinental
railroad. The new railroad, coupled with the discovery of silver in north Idaho, created
an influx of people to the Spokane Valley area. Within a few years the Spokane area was
connected to the rest of the country by five transcontinental railroads.
The next major innovation to Spokane Valley was the introduction of irrigation to the
area. Within 20 years 30,000 acres of dry land had been converted into fertile farm land.
The first irrigation systems were constructed between 1899 and 1905. The Valley
population grew from 1,000 residents at the turn of the century to nearly 10,000 by 1922.
During this time apple growing became the predominant agricultural crop with nearly 2
million apple trees being planted by 1912. As the population of the Valley increased,
small communities with churches, schools, businesses, community clubs, and other
organizations thrived.
76
Prior to World War II, the federal government made a decision to build an aluminum
plant in Spokane Valley along the Spokane River. Additionally, the federal government
identified a need for warehouse space and facilities to support coastal activities during the
war. In 1942, Spokane Valley was chosen as a site for one of theses Inland Supply
Depots. The Naval Storage Yards are now the Valley Industrial Park that has 5,000,000
square feet of gross leasable floor area.
Rapid growth continued in Spokane Valley throughout the 1950s, 60s, and 70s. Along
with this continued growth came concerns regarding the impact of the development on
the Valley environment. Citizens' concerns were related to impacts to lakes in the area as
well as the aquifer underlying a majority of the Spokane Valley. No protections were put
into place to address these issues; sanitary sewers were not required for new construction.
Steady residential and commercial growth continued in the Spokane Valley throughout
the 80s and 90s. High tech companies followed Hewlett Packard into the Liberty Lake
area. Later, some high tech companies moved into the Industrial Park. The State Board
of Health threatened to enact a moratorium on new development in 1983, unless sewering
of the Valley began. In response, Spokane County developed a wastewater management
plan that put into motion construction of a sewer trunk line and a sanitary sewer system
was made available to the citizens of Spokane Valley.
MAJOR PUBLIC FACILITIES AND PARKS IN SPOKANE VALLEY
There are public facilities and a number of parks in the City of Spokane Valley. The
Spokane Indians, a minor league baseball team,plays its home games at Avista Stadium,
located just inside the city limits on the east side of Havana Street. This stadium is one of
the finest facilities in the Northwest League and can seat 7,200 spectators. Situated next
door to Avista Stadium is the Spokane County Fair and Exposition Center. The
Fairgrounds was expanded in 2003 with the construction of a new covered grandstand
that was opened at the 2003 Interstate Fair. Various other shows and events are held
throughout the year at the Fairgrounds.
Mirabeau Point Park, situated on 54.5 acres of land, located between Pines Road and
Evergreen Road interchanges (north of 1-90), along the south bank of the Spokane River,
is the home of CenterPlace.
CenterPlace, a 54,000 square foot facility,was built to accommodate a regional senior
center, education and business center, and a cultural and performing arts center.
Mirabeau Meadows is a 15-acre parcel of land providing another area for community
activities, such as family get-togethers and games, outdoor music, corporate outings,
farmers markets, arts and crafts, and other special events in Mirabeau Point Park.
Valleyfest, an annual community event that is sponsored by individuals and businesses in
our City, was held in this park in 2004.
77
The City of Spokane Valley operates a number of parks within the City. Below is a
summary of these parks:
Park Name Park Classification Park Size
Balfour Community Park 2.8 acres
Brown's Community Park 8.2 acres
Castle Community Park 2.7 acres
Edgecliff Community Park 4.8 acres
Mirabeau Point Park Community/Regional Park 54.5 acres
Myrtle Point Natural Area 31.0 acres
Park Road Pool Special Use 2.0 acres
Sullivan Community Park 10.3 acres
Terrace View Community Park 9.1 acres
Valley Mission and Valley Community Park 27.2 acres
Mission South& Pool
Valley Senior Center Special Use 2.0 acres
Centennial Trail Trail 7 linear miles
THE FUTURE OF SPOKANE VALLEY
Spokane Valley: a community of opportunity where individuals and families can grow
and play, and business will flourish and prosper.
The potential of Spokane Valley is tremendous, with an adequate tax base and room for
expansion of residential, commercial, and industrial growth. Spokane Valley rivals other
cities in Eastern Washington in terms of population and significance in the region.
The City is committed to planning for the future. It has adopted its first Comprehensive
Plan, and its first Parks and Recreation Master Plan. It is in the process of creating a
Sprague/Appleway revitalization plan to promote redevelopment of the major east-west
corridor. The City is also creating a street master plan.
78
Appendix A
EMPLOYEE POSITION CLASSIFICATION
MONTHLY SALARY SCHEDULE
2010 Salary Schedule
Effective 1/1/2010-To be updated
Position Title Grade 2010 Range
City Manager Unclassified
Deputy City Manager 21-22 $8,013 - $11,415
City Attorney 21 8,013 - 10,274
Community Development Director 21 8,013 - 10,274
Finance Director 21 8,013 - 10,274
Public Works Director 21 8,013 - 10,274
Parks and Recreation Director 19 6,491 - 8,322
Human Resources Manager 18 5,842 - 7,489
Planning Manager 18 5,842 - 7,489
Building Official 18 5,842 - 7,489
Senior Engineer-Capital Projects, Development 18 5,842 - 7,489
Deputy City Attorney 18 5,842 - 7,489
Senior Engineer-Traffic,CIP Planning/Grants 17 5,258 - 6,741
Accounting Manager 17 5,258 - 6,741
City Clerk 16 4,732 - 6,066
Engineer 16 4,732 - 6,066
Senior Plans Examiner 16 4,732 - 6,066
Public Works Superintendent 16 4,732 - 6,066
Senior Administrative Analyst 16 4,732 - 6,066
Senior Planner 16 4,732 - 6,066
Associate Planner 15 4,259 - 5,460
CenterPlace Coordinator 15 4,259 - 5,460
Assistant Engineer 15 4,259 - 5,460
IT Specialist 15 4,259 - 5,460
Engineering Technician II 15 4,259 - 5,460
GIS/Database Administrator 15 4,259 - 5,460
Human Resource Analyst 14 3,833 - 4,914
Accountant/Budget Analyst 14 3,833 - 4,914
Administrative Analyst 14 3,833 - 4,914
Assistant Planner 14 3,833 - 4,914
Building Inspector II 14 3,833 - 4,914
Plans Examiner 14 3,833 - 4,914
Public Information Officer 14 3,833 - 4,914
Engineering Technician I 14 3,833 - 4,914
Senior Permit Specialist 14 3,833 - 4,914
Maintenance/Construction Inspector 13-14 3,450 - 4,914
Recreation Coordinator 13-14 3,450 - 4,914
Customer Relations/Facilities Coordinator 13 3,450 - 4,422
Code Enforcement Officer 13 3,450 - 4,422
Building Inspector I 13 3,450 - 4,422
Planning Technician 13 3,450 - 4,422
Deputy City Clerk 12-13 3,106 - 4,422
Senior Center Specialist 12-13 3,106 - 4,422
Human Resources Technician 12-13 3,106 - 4,422
Administrative Assistant 11-12 2,794 - 3,980
Permit Specialist 11-12 2,794 - 3,980
Accounting Technician 11-12 2,794 - 3,980
Maintenance Worker 11-12 2,794 - 3,980
OfficeAssistantll 10-11 2,515 - 3,582
Custodian 10 2,515 - 3,224
Office Assistant I 9-10 2,264 - 3,224
'Financial Reports Specialist Pending Pending
79
Appendix B
OUTSTANDING GENERAL OBLIGATION BONDS
DEBT SERVICE SCHEDULE
Total
Year Principal Interest Requirements
2010-2014 1,200,000 1,885,112 3,085,112
2015-2019 1,655,000 1,612,068 3,267,068
2020-2024 2,480,000 1,135,250 3,615,250
2025-2029 2,090,000 519,250 2,609,250
2030-2033 940,000 112,500 1,052,500
$ 8,555,000 $ 5,671,052 $ 14,226,052
'Approximately 74%paid by the Public Facilities District for Centerpiece
80
City of Spokane Valley
Multiyear Financial forecast-General Fund-Problem Statement#1"
10-15-09
2009 2010 2011 2012 2013 2014
Estimate Estimate Estimate Estimate Estimate Estimate
General Fund Revenues:
Sales Tax $ 15,900,000 $ 16,600,000 $ 16,600,000 $ 16,600,000 $ 16,600,000 $ 16,600,000
Property Tax $ 10,675,000 $ 10,969,500 $ 11,000,000 $ 11,000,000 $ 11,000,000 $ 11,000,000
Gambling Tax $ 525,000 $ 425,000 $ 425,000 $ 425,000 $ 425,000 $ 425,000
Franchise Fees/Bus.Reg. $ 1,000,000 $ 1,100,000 $ 1,111,000 $ 1,122,110 $ 1,144,664 $ 1,156,111
State Shared Revenues $ 1,400,000 $ 1,450,000 $ 1,486,250 $ 1,523,406 $ 1,600,528 $ 1,640,541
Service Fees $ 1,800,000 $ 1,500,000 $ 1,500,000 $ 1,500,000 $ 1,600,000 $ 1,600,000
Fines&Forfeitures $ 1,700,000 $ 1,600,000 $ 1,600,000 $ 1,600,000 $ 1,600,000 $ 1,600,000
Recreation Program Fees $ 525,000 $ 650,000 $ 656,500 $ 670,000 $ 683,467 $ 690,302
Interfund Transfers $ 165,000 $ 160,000 $ 165,000 $ 165,000 $ 170,000 $ 170,000
Repayment from St.fund $ - $ 150,000 $ 150,000 $ 150,000 $ - $ -
Investment Int.&Misc. $ 450,000 $ 561,350 $ 425,000 $ 425,000 $ 425,000 $ 425,000
Carryover from prior yr $ 21,000,000 $ 14,375,606 $ 13,600,419 $ 9,789,250 $ 2,806,453 $ (7,583,058)
Total General Fund $ 55,140,000 $ 49,541,456 $ 48,719,169 $ 44,969,766 $ 38,055,112 $ 27,723,896
General Fund Expenditures:
Legislative $ 330,900 $ 322,120 $ 347,890 $ 375,721 $ 405,778 $ 438,241
Executive&Legislative $ 1,033,321 $ 1,063,842 $ 1,148,949 $ 1,240,865 $ 1,340,135 $ 1,447,345
Public Safety $ 20,841,084 $ 22,062,268 $ 23,827,249 $ 25,733,429 $ 27,792,104 $ 30,015,472
Deputy City Manager $ 661,420 $ 620,574 $ 670,220 $ 723,838 $ 781,745 $ 844,284
Finance $ 878,437 $ 1,023,373 $ 1,105,243 $ 1,193,662 $ 1,289,155 $ 1,392,288
Human Resources $ 236,285 $ 248,435 $ 268,310 $ 289,775 $ 312,957 $ 337,993
Public Works $ 817,068 $ 893,793 $ 965,296 $ 1,042,520 $ 1,125,922 $ 1,215,996
Dev.Engineering $ 870,199 $ 791,719 $ 855,057 $ 923,461 $ 997,338 $ 1,077,125
Planning $ 1,393,427 $ 1,447,411 $ 1,563,204 $ 1,688,260 $ 1,823,321 $ 1,969,187
Building $ 1,325,213 $ 1,313,320 $ 1,418,386 $ 1,531,856 $ 1,786,757 $ 1,929,698
Parks Admin $ 956,933 $ 987,556 $ 1,066,560 $ 1,151,885 $ 1,244,036 $ 1,343,559
Recreation $ 232,187 $ 237,846 $ 256,874 $ 277,424 $ 299,617 $ 323,587
Aquatics $ 403,616 $ 422,550 $ 456,354 $ 492,862 $ 532,291 $ 574,875
Senior Center $ 94,194 $ 85,503 $ 92,343 $ 99,731 $ 107,709 $ 116,326
Library Services $ 20,000 $ - $ - $ - $ - $ -
CenterPlace $ 1,125,110 $
1,192,578 $ 1,287,984 $ 1,391,023 $ 1,502,305 $ 1,622,489
Transfer to Capital $ 123,000 $ 100,000 $ 100,000 $ 100,000 $ 100,000 $ 100,000
Inc.Bus.Plans $ - $ - $ 425,000 $ 535,000 $ 700,000 $ 700,000
General Government $ 4,422,000 $ 3,128,149 $ 3,075,000 $ 3,372,000 $ 3,497,000 $ 3,734,000
Total General Fund 35,764,394 35,941,037 38,929,919 $ 42,163,313 $ 45,638,170 $ 49,182,464
Net 19,375,606 13,600,419 9,789,250 2,806,453 (7,583,058) (21,458,567)
Less cash flow reserve (5,000,000)
Carryover to next yr 14,375,606 13,600,419 9,789,250 2,806,453 (7,583,058) (21,458,567)
+initiative 1033? -city usually spends less than budget
This forecast is a diagnostic tool for strategic planning purposes rather than an estimated spending plan.
81
City of Spokane Valley
Street Fund -Multiyear Financial Forecast
10-15-09
2009 2010 2011 2012 2013 2014
Estimate Estimate Estimate Estimate Estimate Estimate
Street Fund -Problem Statement#2
Beginning Fund Bal $ 1,280,000 $ 1,777,000 $ 1,264,736 $ 726,736 $ 188,736 $ (261,264)
Interest Income $ 12,000 $ 10,000 $ 12,000 $ 2,000 $ $
Utility tax-telephones $ 2,800,000 $ 2,800,000 $ 2,800,000 $ 2,850,000 $ 2,850,000 $ 2,850,000
Storm Wat. Share facili $ 200,000 $ 200,000 $ - $ - $ - $ -
Loan from Gen. Fund $ 400,000 $ - $ - $ - $ - $
Grant $ - $ 712,050
Motor fuel tx& misc $ 1,900,000 $ 1,900,000 $ 1,900,000 $ 1,960,000 $ 2,000,000 $ 2,000,000
$ 6,592,000 $ 7,399,050 $ 5,976,736 $ 5,538,736 $ 5,038,736 $ 4,588,736
Expenditures $ 4,700,000 $ 5,984,314 $ 5,100,000 $ 5,200,000 $ 5,300,000 $ 5,400,000
Repay loans $ - $ 150,000 $ 150,000 $ 150,000 $ - $ -
$ 1,892,000 $ 1,264,736 $ 726,736 $ 188,736 $ (261,264) $ (811,264
"' This forecast is a diagnostic tool for strategic planning purposes rather than an estimated spending plan.
Winter street maintenance costs are difficult to predict.
Share costs with Storm Water Fund
82
CITY OF SPOKANE VALLEY
Glossary of Budget Terms
Accrual Basis — A basis of accounting Capital Improvement — Expenditures
in which revenues and expenditures are related to acquisition, expansion or
recorded at the time they occur as rehabilitation of an element of the
opposed to when cash is actually government's physical plant; sometimes
received or spent. referred to as infrastructure.
Appropriation — A legal authorization Capital Outlay — Fixed assets that have
granted by the City Council to make general value of $5,000 or more and
expenditures and to incur obligations for have a useful economic lifetime of more
a specific purpose. than one year.
Assessed Valuation — The valuation set Capital Project — Major construction,
upon real estate and certain personal acquisition, or renovation activities
property by the County Assessor as a which add value to government's
basis for levying property taxes. physical assets or significantly increase
their useful life, also called capital
Authorized Positions — Employee improvements.
positions, which are authorized in the
adopted budget, to be filled during the Capital Projects Fund —A fund created
year. to account for all resources and
expenditures used for the acquisition of
Bond — A long-term promise to repay a fixed assets except those financed by
specified amount (the face amount of the enterprise funds.
bond) on a particular date (the maturity
date). The most common types of bonds Contingency — A budgetary reserve set
are general obligation revenue bonds. aside for emergencies or unforeseen
Bonds are primarily used to finance expenditures not otherwise budgeted.
capital projects.
Contractual Services — Services
Budget— A plan of financial activity for rendered to a government by private
a specified period of time (fiscal year or firms, individuals, or other governmental
biennium) indicating all planned agencies.
revenues and expenses for the budget
period. Debt Service — Payment of interest and
principal on borrowed money according
Budget Message — The opening section to a predetermined payment schedule.
of the budget that provides the City
Council and the public with a general Department — The basic unit of service
summary of the most important aspects responsibility, encompassing a broad
of the budget, changes from the current mandate of related service
and previous years, and the views and responsibilities.
recommendations of the Mayor.
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Division — Can be a subunit of a that define accepted accounting
department which encompasses a principles.
substantial portion of the duties assigned
to a department (e.g. Building Division GASB — The Governmental Accounting
in the Planning and Community Standards Board, established in 1985, is
Development Department). the current standard-setting board for
governmental GAAP.
Encumbrance — The commitment of
appropriated funds to purchase an item General Fund —The principal operating
or service. To encumber funds means to fund of the City used for general
set aside or commit funds for a specified governmental operations. Taxes and
future expenditure. fees that generally have no restriction on
their use support it.
Expense — Charges incurred (whether
paid immediately or unpaid) for General Obligation (G.O.) Bonds —
operations, maintenance, interest or This type of bond is backed by the full
other charges. faith, credit and taxing power of the
government issuing it.
Face Value — The amount of principal
that must be paid at maturity for a bond Indirect Cost—A cost necessary for the
issue. functioning of the organization as a
whole, but which cannot be identified
Fiscal Year — A twelve-month period with a specific product, function or
designated as the operating year for activity.
accounting and budgeting purposes in an
organization. Infrastructure — The physical assets of
a government (e.g. streets, water, sewer,
Full-time Equivalent Position (FTE) — public buildings, and parks).
A full-time or part-time position
converted to the decimal equivalent of a Interfund Transfers — The movement
full-time position based on 2,080 hours of monies between funds of the same
per year. For example, a part-time governmental entity.
person working 20 hours per week
would be equivalent of 0.5 of a full-time Levy — To impose taxes for the support
position. of the governmental activities.
Fund—A fiscal entity with revenues and Long-term Debt— Debt with a maturity
expenses that are segregated for the of more than one year after the date of
purpose of carrying out a specific issuance.
purpose or activity.
Mission Statement— A broad statement
GAAP — Generally Accepted of the intended accomplishment or basic
Accounting Principles. Uniform purpose of a program.
minimum standards for financial
accounting and recording, encompassing Modified Accrual Accounting — A
the conventions, rules, and procedures basis of accounting in which
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expenditures are accrued but revenues Revenue — Sources of income financing
are accounted for when they become the operations of government.
measurable and available. Since this
type of accounting basis is a Taxes— Compulsory charges levied by a
conservative financial approach, it is government for the purpose of financing
recommended as the standard for most services performed for the common
governmental funds. benefit. This term does not include
specific charges made against particular
Operating Budget — The portion of the persons or property for current or
budget that pertains to daily operations permanent benefits such as special
that provide basic governmental assessments. Neither does the term
services. include charges for services rendered
only to those who pay, for example,
Ordinance — A formal legislative sewer service charges.
enactment by the City Council. If it is
not in conflict with any higher form of Unreserved Fund Balance — The
law, such as a statute or constitutional portion of a fund's balance that is not
provision, it has the full force and effect restricted for a specific purpose and is
of law within the boundaries of the available for general appropriation.
municipality to which it applies.
User Charges — The payment of a fee
Program — The smallest organization for direct receipt of a public service by
that delivers a specific set of services. A the party who benefits from the service.
program may be an entire department; or
if a department encompasses Vision Statement — A short statement
significantly diverse responsibilities or that conveys the big picture of the
large work forces, a single department organization. It is general in scope, not
may be divided into two or more restricting. It answers the question
programs. "Why?"
Reserve — An account used to either set
aside budgeted revenues that are not
required for expenditure in the current
budget year or to earmark revenues for a
specific future purpose.
Resolution — A special or temporary
order of a legislative body—an order of
a legislative body requiring less legal
formality than an ordinance or statute.
Resources —Total amounts available for
appropriation including estimated
revenues, fund transfers, and beginning
balances.
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