Ordinance 10-022 Adopts 2011 Budget •
CITY OF SPOKANE VALLEY
SPOKANE COUNTY,WASHINGTON
ORDINANCE NO. 10-022
AN ORDINANCE OF THE CITY OF SPOKANE VALLEY, SPOKANE COUNTY,
WASHINGTON, ADOPTING A BUDGET FOR THE PERIOD JANUARY 1, 2011
THROUGH DECEMBER 31, 2011; APPROPRIATING FUNDS, CREATING A NEW
FUND (311): STREET CAPITAL IMPROVEMENTS 2011+; 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,
2011 and ending December 31, 2011; 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 August 24, September 14
and September 28, 2010. 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 2011 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, the City of Spokane Valley property tax levy for 2010 for collection in 2011, will be
$10,700,000 which is$99,500 (1.0%) less than the levy in 2009 for collection in 2010.
NOW,THEREFORE,the City Council of the City of Spokane Valley do ordain as follows:
Section 1. Adoption of 2011 Budget. The budget for the City of Spokane Valley for the year 2011
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 2011 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& BEG. APPROPRIATIONS
BALANCE (EXP+ENDG BAL)
GENERAL FUND $61,072,125 $61,072,125
STREET FUND 7,042,050 7,042,050
ARTERIAL STREET FUND -0- -0-
TRAILS&PATHS FUND 48,000 48,000
Ordinance 10-022 Adopting 2011 Budget Page 1 of 3
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HOTEL/MOTEL FUND 500,000 500,000
DEBT SERVICE LTGO DEBT SERVICE
LTGO 03 685,000 685,000
CAPITAL PROJECTS FUND 1,013,598 1,013,598
SPECIAL CAPITAL PROJECTS FUND
1,021,069 1,021,069
STREET CAPITAL PROJECTS FUND
8,437,307 8,437,307
MIRABEAU POINT CAPITAL FUND -0- -0-
STREET CAPITAL IMPROV. 2011+ 500,000 500,000
CD BLOCK GRANT FUND -0- -0-
CAPITAL GRANTS FUND 55,000 55,000
BARKER BRIDGE FEDERAL FUND -0- -0-
STORMWATER MANAGEMENT FUND
3,632,000 3,632,000
PARKS CAPITAL PROJECTS FUND 1,959,036 1,959,036
EQUIPMENT R&R FUND 909,000 909,000
CITY FACILITIES REPLACEMENT 1,629,000 1,629,000
RISK MANAGEMENT FUND 319,000 319,000
RESERVES:
CIVIC FACILITIES 4,040,000 4,040,000
CENTERPLACE 353,000 353,000
SERVICE LEVEL 5,464,000 5,464,000
WINTER WEATHER 505,000 505,000
TOTAL ALL FUNDS $99,184,185 $99,184,185
The total balance of all funds appropriated for the year 2011 is$99,184,185
Section 2. Creating Fund 311. There is hereby created Fund 311, Street Capital
Improvements 2011+ which will be used only after the city council has been notified and has formally
approved disbursements. Said improvements can only be for city match on capital street projects or on
street preservation capital projects,with or without grants from the state or federal government.
Ordinance 10-022 Adopting 2011 Budget 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 12th day of October 2010.
omas E. Towey,Mayor
A T
Christine Bainbridge,City Cler
Approved As To Form:
Office'he City orney
Date of Publication: /L -2Z -
Effective Date: /() - 9 -d7 Did
Ordinance 10-022 Adopting 2011 Budget Page 3 of 3
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2011
City of Spokane valley
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BUDGET
City of Spokane Valley, Washington
Annual Budget
For the Fiscal Year
January 1, 2011 Through December 31, 2011
CITY OF SPOKANE VALLEY-2011 BUDGET
TABLE OF CONTENTS
Budget Message
Councilmembers&Staff 1
City Manager's Budget Message 3
Budget Guide
About the Budget&the Budget Process 11
Spokane Valley Budget Principles 14
Basis of Accounting and Budgeting 15
Explanation of Revenue Sources 17
Budget Summary 23-30
Expenditures
General Fund 31-59
All Other Funds 60-73
City Profile&Other Budget Information
Capital Expenditures 74
FTE Count by Year 75
2010 Workforce Comparison 76
Employee Salary Schedule 77
Multi-Year Financial Plan for the Street Fund 78
Multi-Year Financial Plan for General Fund 79
Glossary 80
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• CITY OF SPOKANE VALLEY •
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• City Council Members •
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Towey, Mayor •
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CITYok ne
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City Manager's Budget Message
Annual Budget For
Fiscal Year 2011
Dear Citizens, Mayor and City Council of Spokane Valley:
In the midst of economic decline and uncertainty, I know the City Council and our citizens are
concerned about the ability of Spokane Valley to balance the 2011 Budget. I am also keenly
aware that our citizens seek financial stability and long-term sustainability for our City. The
bottom line is the City can balance its budget through 2014 and into the foreseeable future.
Achieving this in a down-trending economy requires the judicious use of reserves coupled with
reductions in expenditures. The spending plan proposed in this budget provides a solid fiscal
foundation for the City with a wide margin of financial safety for the community.
On Tuesday, July 13, 2010, the Council devoted an entire day to a budget workshop. The City's
draft general fund budget was reviewed line by line and the impacts of proposed reductions were
discussed in detail. The staff and Council solidified the basic fiscal policies which will determine
the 2011 Budget and guide future spending practices.
The fiscal policies are not to be taken lightly; they will ensure that the City can continue to
balance the General Fund Budget indefinitely. If the economy does not improve and revenues
decline or remain flat, adherence to the fiscal policies will trigger additional budget reductions.
Fiscal Policies
Financial Management—The City proposes to:
1. Maintain basic service levels with reduced resources
2. Minimize personnel costs/overhead by continuing to contract for many services
3. Continue the 6-year Business Plan process
4. Leverage City funds with grant opportunities
5. Minimize City debt with pay as you go philosophy
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• The State of Washington sets the maximum level of allowable debt for cities
based on assessed value of property. The City of Spokane Valley currently
utilizes only 1.63%of its allowable debt capacity—which is extremely low debt.
Financial Objectives-The City's financial objectives through 2014 are:
1. Maintain a minimum general fund ending balance of 15%of revenues through 2014
2. Maintain the Service Level Stabilization Fund at the current level of $5.4 million
through 2014
Commitment — By committing to these objectives, the City will ensure financial sustainability
through 2014 and into the future. The City can achieve this by:
1. Reducing 2010 General Fund Expenditures by 3%
2. Cutting future (beginning in 2011) General Fund expenditures by at least 3%
Challenges —Beyond the General Fund, the City of Spokane Valley has three primary financial
concerns:
1. Funding Street Capital projects
2. Funding the Street Preservation Plan to maintain City streets
3. Funding Parks Capital projects
As noted in the Multiyear Financial Forecast included in this budget, the City is relying on
ending fund balance/reserves to offset the projected decline in revenues through 2014. During
each budget cycle, the City will review the reserve balance and determine if additional budget
cuts will be more judicious than subsidizing the general fund through reserves.
Budget Highlights
The 2011 Budget recognizes the economic realities of our times and the necessity to continue 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:
Budget Reductions: Our 2011 General Fund budget is 5% less than the February
of 2010 multiyear projections for the 2011 General Fund; and about 1.1%
($385,000) less than the 2010 General Fund budget. The combined savings
resulting from curtailed spending in 2010 (estimated at $1 million) and reductions
to the 2011 budget(estimated at$1.8 million)total about $2.8 million.
Staff Reductions
Staffing levels are reduced by 9.5 full-time and 2 temporary unfilled positions.
Breakdown by Department and position is as follows:
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a. Finance — Accounting Technician(1)
b. Deputy City Manager—Administrative Assistant(1)
c. City Manager—Temporary Intern (1)
d. Legal—Temporary Intern(1)
e. Community Development-Assistant Engineer(1)
Engineering Technician—(1)Assistant Planner(.5)
Building Inspector II (1) Construction Inspector(1)
f. Public Works Street Fund—Assistant Engineer—Traffic(1)
g. Parks and Recreation — Custodian (2) (Positions removed but cost
remains due to contracted janitorial services)
In addition to the staff reductions, employees who are not represented by the
union - Local 270-V AFSME -will not receive a 2.5%Cost of Living Adjustment
in 2011.
Street Reserves: A $500,000 transfer from the Civic Facilities Fund to a
construction fund for street preservation projects is included in the 2011 budget.
This is a reserve fund to initiate savings for street projects and would require
council action for future expenditure.
Property Tax Reduction:The City of Spokane Valley will reduce its property
Tax levy by $100,000 in 2011. This decrease in the City's property tax levy is in
recognition that the City understands the difficult financial times faced by our
citizens.
Decline and Flat Growth Horizon: Revenue projections for the 2011 fiscal year
have identified an ongoing decrease in sales tax receipts estimated at a $400,000
decrease from 2010 budgeted. Sales tax is the city's most significant source of
revenue. The City's six-year financial forecast shows flat or slow revenue
growth beyond 2011; however, those estimates will fluctuate according to
changing trends in the economy. There was also a decline in Real Estate Excise
Tax (REET)which the City has used to match grant projects in streets and parks.
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. Moderate as it may be, operational expenses cannot
continue to increase during declining or flat revenue. The City can either
subsidize operational expenses with reserves, or husband their reserves and make
additional budget reductions.
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Notable 2011 Budget Items Include:
• The creation/construction of Greenacres park at Long and Boone.
• The addition of a Maintenance and Construction Inspection position to be
shared by the Street and Storm Water Funds (Even though the focus was on
reducing the number of positions, this position is considered critical to snow
removal and other construction and storm water functions.)
• Setting aside $100,000 for future public employee retirement costs in
anticipation of increasing state retirement fund charges to public employers.
• Continued Shoreline Master Program work as required by state law.
Public Safety Costs: In 2011, Police, Court and Jail related services will cost
$22,179,879—an amount equal to 204% of anticipated property tax
collections for the entire year. Council has made a commitment not to
reduce public safety service levels and associated costs in 2011.
Challenges:
Declining Grants and Declining Matching Funds: City staff actively pursues
funding commitments from other sources to help pay the cost of needed capital
improvements—roads, bridges and parks—that benefit the community. The 2010
capital construction program totaled $15,834,000 with $12,404,000 (79%) coming
from outside sources. The 2011 budget projects a total capital construction
budget of$11,936,343 with $6,042,643 (51%) coming from outside sources. The
difference is primarily due to less state and federal money being available for
street projects.
When the City applies for state and federal grants, the City must provide its share
(match) for these projects. In the past, Real Estate Excise Tax was used for most
of the City match. However, during the last three years, this tax has declined
from $2.2 million to $1 million, leaving a shortage of local match on these
projects. Depending on availability of Federal, State and Local grants, the City
anticipates a shortfall of matching funds in the $1.5 -$3.0 million range.
Local Street Maintenance Combination of Funding: This fund derives its
revenues from an allocation of the State Motor Fuel Tax distributed to cities and
towns, and a 6% city tax on telephone use, estimated in 2011 at $1,875,000 and
$3,000,000 respectively. There is also an anticipated $2,155,000 Beginning Fund
Balance that will carry over into 2011. Therefore, the combination of Fuel Tax
and Telephone Utility Tax is able to meet the ongoing need for these funds 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/improvements.
While Fuel Tax and Telephone Utility Tax cover annual street maintenance, they
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do not provide for implementation of the Street Master Plan and therein lies the
challenge.
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 and costs associated with maintaining our 437 miles of
roadway. The report details the need for an additional annual investment of
$4.3 million in street preservation work to keep the street system from
deteriorating and triggering much more expensive repair work in the future.
The Current Fiscal Year in Review
The City experienced a significant change in elected leadership with four new council members.
With assistance from the local business community, the City began televising Council meetings.
Residents and business people continue to provide city officials with their views on the broad
range of issues related to economic development and land use regulations. A series of public
meetings, Planning Commission meetings and Council actions were set in motion to review the
Sprague/Appleway Revitalization Plan (SARP). A number of Text Amendments were made and
the entire SARP plan was placed on the annual Comprehensive Plan Review docket for further
consideration. A new City website was launched with significantly improved features including
public access to a searchable electronic database of records such as council agendas and minutes,
city contracts and other City documents. A new Citizen Request System was also implemented
to track citizen input and provide a tracking number so the public can check on the progress of
their request or issue.
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. A review of the major events and accomplishments of 2010 reveals the following:
• Four new City Council members took office in 2010.
• Discovery Playground at Mirabeau Point Park was completed.
• Council,with local business support, began televising council meetings.
• Funds were utilized from the Civic Facilities Fund to pay for full width paving and paving
of gravel roads in conjunction with the County sewer projects in Spokane Valley.
• Council approved the purchase of a new snowplow and a loader for the snow removal
program. Council also requested that staff fully explore the options for a city-owned street
and storm water facility.
• Construction of a picnic shelter was started in Terrace View Park.
• A new Law Enforcement Interlocal Agreement with Spokane County was approved.
• The Barker Bridge rehabilitation was completed at a cost of$11.6 million.
• The Sprague/Sullivan intersection was reconstructed and reopened in only three weeks.
• A systematic review of the Sprague/Appleway Revitalization Plan was initiated.
• Spokane Valley agreed to assist Airway Heights, for a fee,with plan reviews.
• Spokane Valley resident Peggy Doering was named Citizen of the Year by Washington
Recreation and Park Association.
• Several new businesses located in Spokane Valley in 2010.
• The 2010 summer Council/Staff Retreat was devoted entirely to the 2011 budget.
The Budget for Fiscal Year 2011
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
2010. The 2011 budget reflects a continuation of service delivery capabilities during difficult
and uncertain economic times.
The 2011 budget is in balance. Expenses have been balanced 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 2011 and beyond.
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 with 50,000 or more
in population. A 2010 Work Force Comparison chart is included in the budget document. As we
approach the new fiscal year,the provision made for additional new employees is minimal at one
fulltime equivalent position in the 2011 budget (as noted in the Budget Highlights). By all
comparisons,the City of Spokane Valley is a lean,productive City government.
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Major Goal Statements for 2011:
The 2011 budget reflects the distribution of resources consistent with the Council's core services
priorities. The following goals, some of which are continued from 2010,represent broad areas of
concentration important to the well being of the community:
Council Budget Goals for 2011
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. Re-evaluate regulations specified in the Sprague/Appleway Revitalization Plan as adopted
and amended by City Council.
3. Develop a Shoreline Master Program to provide appropriate regulatory protection for waters
of statewide significance as required by state statute.
4. Pursue a legislative capital budget request for state funding for the acquisition of parkland
adjacent to the Park Street Pool.
5. 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.
6. Explore a range of options for a City Hall
Future Concepts:
The budget process is not static and Council, the citizens, and staff must remain vigilant to watch
for economic trends that impact current forecasts. Even as we adopt a 2011 budget, we must
keep in mind the future economic opportunities and threats that may impact our multi-year
forecast. An example of potential impacts and adaptive future concepts are as follows:
• A commitment by Management to review all vacant positions prior to filling them. (In
some cases,positions must be filled quickly due to workload.)
• By all indications, the economic recovery of the U.S. and its collective states, counties
and cities will be a slow and deliberate process. The City of Spokane Valley's Multi-Year
Financial Forecast does not predict measureable growth in property tax or sales tax
revenues through 2014.
• In order to balance the budget, the Multi-Year Forecast predicts an annual reliance on
spending down our "savings" in the form of General Fund Carry Over. As currently
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depicted,the Carry Over would increase slightly in 2011 and then decrease by about $2.8
million each year through 2014 leaving a balance at that time of$10.8 million. However,
ongoing reliance on savings to pay for day to day operations is not sound fiscal policy. It
is anticipated that reliance on Carry Over will be reduced in future years which will
require the City to more closely balance current year revenues with current year
expenses. If future revenues do not increase, this may result in additional reductions to
programs and services.
• Because they represent about 63% of the General Fund budget, achieving future budget
reductions without impacting Law Enforcement and other Public Safety services will be
challenging.
• The City anticipates $1.67 million in State Shared Revenues for 2011. Two ballot
initiatives related to State liquor store sales are proposed in 2010. If passed, these
initiatives could significantly reduce State Shared Revenues. If this were to occur, the
City would likely make adjustments in the 2012 budget process to compensate for the
reduction.
Acknowledgments:
I would like to acknowledge the City Council and the Staff for a long history of conservative
spending and prudent fiscal planning. The City of Spokane Valley is in an enviable position in
relation to other Federal, State and local entities. We are not facing 2011 budget shortfalls.
Although we must continue to budget and spend wisely, we do not have to make drastic cuts in
services to balance our 2011 budget. By saving and conserving the taxpayers' money, and by
adopting prudent long-term fiscal policies, the City can balance its budget for many years to
come. This is something which is easy to say, but hard to do. Even harder is to reduce property
taxes in the face of declining revenues, an unprecedented action for this City. However, the City
Council felt this reduction was important to reflect to the citizens' that we are a City that
understands and appreciates the difficult economic times we all face together.
Finally, I would like to say how rewarding it has been to work with the City Council and the staff
in developing the budget — and achieving substantial reductions. The City Council and the
Finance Committee has set a path to ensure the long-term financial sustainability of the City. The
management staff and employees have worked together to develop Business Plans and 2011
budget recommendations that achieve Council's goal of sustainability. We have shown that even
in difficult financial times, we can work together as an organization in the best interest of the
citizens.
Respectfully,
1///6:14Cr-e- e?"'--
Mike Jackson
City Manager
10
Sin' kane
�'Rlley 11707 E Sprague Ave Suite 106 • Spokane Valley WA 99206
aJ 509.921.1000• Fax: 509.921.1008•cityhall@spokanevalley.org
TO: City Manager and Members of Council
FROM: Ken Thompson, Finance&Administrative Services Director
DATE: July 30,2010
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 Planning Tool
The budget is a financial planning tool, which has been its most traditional use. In this light, preparing
and adopting a budget is a State law requirement of all cities as stated in Title 35A of the Revised Code
of Washington (RCW). The budget must be adopted as a balanced budget and must be in place prior to
the beginning of the City's fiscal year. The budget is the legal authority to expend public 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.
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Year 2011 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 2010 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 Finance Director 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.
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.
12
Significant Changes to the 2011 Budget
A review of the 2011 preliminary budget reveals the following significant changes:
Revenues
1. Sales Tax receipts for 2011 have been estimated at $16.2 Million, a reduction of about $400,000
from 2010 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 to
$1,000,000/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. Fines/Forfeitures and state shared revenue have been increased $200,000 each.
5. A small decrease in the property tax levy($100,000)has been proposed.
Expenditures
1. The 2011 budget anticipates the following for winter street maintenance in the street fund:
• Operation/Maintenance of 7 plows/trucks
• Lease and improve Street/Stormwater maintenance facility $65,000
• One additional employee (Construction Inspector) shared by the Street and
Stormwater funds.
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 2011. A new
revenue source would help capture these state and federal dollars for local capital improvements.
3. $100,000 has been set aside for a possible increase in state retirement costs. This set aside will
offset future rate increases.
4. Approved but unfilled positions have been deleted from the budget as a cost saving measure.
5. Departments were asked to reduce their 2010 budget by 3% and to propose 3% reductions in
projected 2011 expenditures. These approaches are intended to slow growth in expenditures to
preserve a more stable financial future. This has resulted in a 2011 budget that is expected to be
less than the 2010 budget.
13
City of Spokane Valley
Budget Principles
Department directors have primary responsibility for formulating budget
proposals in line with City Council and City Manager priority direction, and for
implementing them once they are approved.
The Finance Department is responsible for coordinating the overall preparation
and administration of the City's budget. This function is fulfilled in compliance
with applicable State of Washington statutes governing local government
budgeting practices.
The Finance Department assists department staff in identifying budget problems,
formulating solutions and alternatives,and implementing any necessary corrective
actions.
Interfund charges will be based on recovery of costs associated with providing
those services.
Budget 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 strive to maintain equipment replacement funds in an amount
necessary to replace the equipment at the end of its useful life. Life cycle
assumptions and required contributions will be reviewed annually as part of the
budget process. New operations in difficult economic times may make it difficult
to fund this principle in some years.
14
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,
15
v
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.
16
EXPLANATION OF MAJOR 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.
Local Public Safety Sales Tax
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.
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
17
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 2010 population figure used in the 2011 Preliminary Budget is 90,210 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. Initiatives, scheduled to appear on the ballot in
November of 2010, may significantly reduce these revenues to the City.
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.
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 $21 per capita in motor vehicle fuel excise tax (gas tax) in
2011. The gas tax has decreased each year for several years. 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.
18
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$3 million for 2011.
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.
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 and Stormwater
Management Fund in the amounts of$25,000 and $15,000, respectively.
19
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 Real Estate Excise 1 Tax
(301) and the Real Estate Excise 2 Tax (302)of$112,500 each.
Parks Capital Fund(309)will receive a$100,000 transfer from the general fund.
Risk Management Fund is budgeted to receive $319,000 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 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 2011.
AQUIFER PROTECTION AREA FEES:
These are voter approved fees to assist the City in protecting the aquifer. The City expects to
receive $500,000 in 2011.
20
2011 BUDGET
Major Revenue Assumptions
1. The 2010 population figure used in the 2011 Preliminary Budget is 90,210 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
per capita basis.
2. The 2011 estimated assessed valuation(AV) is $7.1 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 2011 realizing the remaining 5%will be
collected in the following years.
4. Franchise fees and business registrations are based on projected receipts in 2010.
5. Liquor excise taxes and liquor profits are based upon City estimates. Initiatives
scheduled for the ballot in November of 2010 may reduce these estimates significantly.
6. Fines &Forfeits are based on projected collections in 2010.
7. Building permit and land use fees are estimated by the City of Spokane Valley,
based on expected 2010 collections.
8. Real estate excise taxes are based on projected collections by the City in 2010.
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.
11. Aquifer Protection Fees were estimated by the City at$500,000 for 2011.
21
2011 BUDGET
Major Expenditure Assumptions
1. Service levels are the same or greater than provided in 2010.
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(PERS) costs have been included. Additionally the City has set
aside $100,000 to offset future State required increases.
22
City of Spokane Valley
2011 Budget Summary
Anticipated
Estimated Beg. Fund Balance
Fund Fund Balance Revenues Expenditures 12/31/2011
001 General Fund $ 24,600,000 S 36,472,125 $ 36,925,086 $ 24,147,039
101 Street Fund 2,155,050 4,887,000 5,383,327 1,658,723
103 Trails&Paths Fund 40,000 8,000 20,000 28,000
105 Hotel/Motel Fund 19,000 481,000 500,000 -
120 CenterPlace Operating Reserve Fund 350,000 3,000 - 353,000
121 Service Level Stabilization Fund 5,410,000 54,000 - 5,464,000
122 Winter Weather Reserve Fund 500,000 5,000 505,000 -
123 City Facilities Repair&Replacement 1,210,000 419,000 - 1,629,000
204 Debt Service LTGO 03 - 685,000 685,000 -
301 Capital Projects Fund 598,598 415,000 1,013,598 -
302 Special Capital Projects 606,069 415,000 1,021,069 -
303 Street Capital Projects - 8,437,307 8,437,307 -
307 Capital Grants Fund - 55,000 55,000 -
309 Parks Capital Projects Fund 1,346,036 613,000 1,959,036 -
310 Civic Facilities Capital Projects Fund 4,000,000 40,000 2,000,000 2,040,000
311 Street Capital Improvement Fund 2011+ - 500,000 500,000 -
402 Stormwater Management 1,900,000 2,232,000 2,249,645 1,882,355
501 Equipment Rental&Replacement Fund 900,000 9,000 209,000 700,000
502 Risk Management Fund - 319,000 319.000 -
$ 43,634,753 S 56,049,432 $ 61,782,069 $ 37,902,116
$ 43,634,753
Total Resources S 99,684,185
23
City of Spokane Valley
2011 Budget
Resources by Type
General Fund
Beginning Balance $ 24,600,000
Property Tax 10,875,000
Sales Tax 16,200,000
Gambling Tax 425,000
Franchise Fees/Business Registration 1,111,000
State Shared Revenues 1,665,625
Service Revenues 1,600,000
Fines and Forfeitures 1,800,000
Recreation Program Fees 555,500
Miscellaneous, Investment Int. ,Transfers 2,240,000
Total General Fund 61,072,125
Other Funds
101 Street Fund 7,042,050
103 Trails & Paths Fund 48,000
105 Hotel/Motel Fund 500,000
12o CenterPlace Operating Reserve Fund 353,000
121 Service Level Reserve Fund 5,464,000
122 Winter Weather Reserve Fund 505,000
123 City Facilities Repair & Replacement 1,629,000
204 Debt Service LTGO 03 685,000
301 Capital Projects Fund 1,013,598
302 Special Capital Projects Fund 1,021,069
303 Street Capitial Projects Fund 8,437,307
307 Capital Grants Fund 55,000
309 Parks Capital Fund 1,959,036
310 Civic Facilities Capital Fund 4,040,000
311 Street Capital Improvement Fund 2011+ 500,000
402 Stormwater Management Fund 4,132,000
501 Equipment Rental & Replacement Fund 909,000
502 Risk Management Fund 319,000
Total Other Funds 38,612,060
Total All Funds $ 99,684,185
24
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City of Spokane Valley
2011 Budget
Detail Revenues by Type
2011
2009 2010 Proposed
General Fund Revenues Actual Budget Budget
Beginning Fund Balance $ 21,600,000 S 19,375,000 $ 24,600,000
Property Tax
Property Tax $ 10,282,555 $ 10,799,500 $ 10,700,000
Property Tax-Delinquent 193,196 170,000 175,000
10,475,751 10,969,500 10,875,000
Sales Taxes
Sales Tax 14,337,595 14,410,000 14,210,000
Sales Tax-Criminal Justice 1,260,923 1,400,000 1,200,000
Sales Tax-Public Safety 724,031 790,000 790,000
16,322,549 16,600,000 16,200,000
Gambling Taxes
Punch Boards&Pull Tabs 92,908 70,000 70,000
Amusement Games 9,560 2,000 2,000
Card Games 624,535 343,000 343,000
Interest on Gambling Tax 8,708 10,000 10,000
735,711 425,000 425,000
Licenses&Permits
Business Licenses 86,285 80,000 90,000
Franchise Fees 967,990 1,020,000 1,021,000
1,054,275 1,100,000 1,111,000
State Shared Revenues
City Assistance State Revenue 10,266 - 10,000
Payment in Lieu of Taxes-DNR 3,966 - 3,500
Streamline Mitigation of Sales Tax 372,374 90,000 372,000
MVET Criminal Justice-Population 19,449 19,000 19,000
Criminal Justice Area#4 129,618 124,000 130,000
Criminal Justice Special Programs 74,061 71,000 74,000
DUI-Cities 29,311 16.000 29,000
Liquor Board Excise Tax 438,277 430,000 410,000
False Alarm Srvs 865 - -
Liquor Board Profits 611,859 696,600 611,859
Work Study Reimbursement 6.207 3,400 6,266
1,696,253 1,450,000 1,665,625
Service Revenues
Building Permits 819,313 722,800 722,800
Plumbing Permits 33,554 35,000 35,000
Grading Permits 1,311 5,000 5,000
Mechanical Permits 80,252 92,000 92,000
Demolition Permits 5,052 5,200 5,200
Misc.Permits&Fees 117,394 100,000 100,000
Plans Check Fees 274,288 250,000 250,000
Cry Wolf Fees - - 100,000
Planning Fees 317,480 290,000 290,000
1,648,644 1,500,000 1,600,000
Fines and Forfeitures
Fines&Forfeits-Traffic 979,779 620,000 820,000
Other Criminal Non-Traffic Fines 812,851 980,000 980,000
1,792,630 1,600,000 1,800,000
Recreation Program Charges
Activity Fees(To use a recreational facility) 205,022 584,000 205,000
Program Fees(To participate in a program) 423,936 66,000 350,500
628,958 650,000 555,500
Miscellaneous
Investment Interest 137,935 300,000 100,000
Sales Tax Interest 49,117 60,000 50,000
Property Tax Interest -
Police Precinct Rent 51,564 51,564 50,000
Office of Public Def-Re-Licensing Grant 30,855 - -
Miscellaneous Revenue&Grant 55,570 149,786 -
325.041 561,350 200,000
Transfers
Transfer from Street Fund-Overhead 25,000 25,000 25,000
Transfer full paveback-Civic Facilities 1,500,000
Transfer from Civic Facilities-Street Capital - - 500,000
Transfer from Stormwater- Overhead 15,000 15,000 15,000
Transfer from Street Fund-Membership 34,300 30,000
Repayment from St.Fund 355,000 150,000 -
Transfer from Hotel/Motel-CenterPlace 86,963 90,000 -
516,263 310,000 2,040,000
Total General Fund Revenue $ 35.196,074 $ 35,165,850 S 36,472,125
Total General Fund Revenue and
Beginning Fund Balance $ 56,796,074 $ 54,540,850 S 61,072,125
27
City of Spokane Valley
2011 Budget
Detail Revenues by Type
2009 2011
Actual 2010 Proposed
Other Fund Revenues Budget Budget Budget
101 Street Fund
Beginning Fund Balance 1,617,254 1,777,000 2,155,050
Property Taxes 36 - -
Motor Fuel(Gas)Tax 2,018,694 1,900,000 1,875,000
Investment Interest 10,895 10,000 12,000
Utility Tax 3,054,472 2,800,000 3,000,000
Insurance Premiums&Recoveries - - -
Transfer From Stormwater Fund-Facility 200,000 -
Miscellaneous Revenue&Grant 122,076 712,050 -
6,823,427 7,399,050 7,042,050
102 Arterial Street Fund
Beginning Fund Balance 360,806 - -
Investment Interest - - -
360,806 - -
103 Trails&Paths Fund
Beginning Fund Balance 32,420 - 40,000
Motor Fuel(Gas)Tax 8,246 - -
Transfer from Street Fund - 8,000 8,000
40,666 8,000 48,000
105 Hotel/Motel Fund
Beginning Fund Balance 258,891 19,000 19,000
Hotel/Motel Tax 423,978 380,000 480,000
Investment Interest 1,893 1,000 1,000
684,762 400,000 500,000
120 CenterPlace Operating Reserve
Beginning Fund Balance 346,794 347,000 350,000
Investment Interest 2,391 3,000 3,000
349,185 350,000 353,000
121 Service Level Stabilization Reserve
Beginning Fund Balance 5,369,979 5,350,000 5,410,000
Investment Interest 37,022 50,000 54,000
5,407,001 5,400,000 5,464,000
122 Winter Weather Reserve
Beginning Fund Balance 145,037 - 500,000
Interfund Transfer 355,000 500,000
Investment Interest - 5,000 5,000
500,037 505,000 505,000
123 City Facilities Repair&Replacement
Beginning Fund Balance 807,983 825,000 1,210,000
Investment Interest 3,065 8,000 12,000
Interfund Transfer 397,000 407,000 407,000
1,208,048 1,240,000 1,629,000
28
City of Spokane Valley
2011 Budget
Detail Revenues by Type
2009 2011
Actual 2010 Proposed
Other Fund Revenues Budget Budget Budget
Other Fund Revenues
204 Debt Service-LTGO 03
Beginning Fund Balance - - -
Facilities District Revenue 419,670 440,000 460,000
and Special Capital Projects 186,503 210,000 225,000
606,173 650,000 685,000
301 Capital Projects Fund
Beginning Fund Balance 2,553,389 1,553,000 598,598
REET 1 -1st.25 Percent 544,303 380,000 400,000
Investment Interest 15,144 15,000 15,000
3,112,836 1,948,000 1,013,598
302 Special Capital Projects Fund
Beginning Fund Balance 4,787,253 230,000 606,069
REET 2-2nd .25 Percent 543,919 380,000 400,000
Investment Interest 16,886 2,000 15,000
5,348,058 612,000 1,021,069
303 Street Capital Projects
Beginning Fund Balance 73,456 - -
Developer Contributions 45,519 200,000 -
Grant Proceeds 6,947,312 7,779,000 4,738,819
Transfer from Block Grant - 300,000 300,000
Transfer from Capital Proj. Fund 301/REET1 3,937,369 1,843,000 901,095
Transfer from General Fund - 50,000 -
Transfer from Stormwater Management Fund - 200,000 100,000
Transfer from General Fund - - 1,500,000
Transfer from Special Capital Proj.302/REET2 - 200,000 897,393
11,003,656 10,572,000 8,437,307
304 Mirabeau Project
Beginning Fund Balance 405,370 - -
Investment Interest 2,655 - -
408,025 - -
306 CD Block Grant Fund
Beginning Fund Balance - - -
CDBG Grant Proceeds - 300,000 -
- 300,000 -
307 Capital Grants Fund
Beginning Fund Balance 50 - -
Capital Grant Proceeds 1,103,772 1,749,000 -
Transfer from Streets&Paths 328,490 - -
Transfers from Special Capital Projects Fund - 68,000 -
Miscellaneous/Private Development - 648,000 55,000
1,432,312 2,465,000 55,000
29
City of Spokane Valley
2011 Budget
Detail Revenues by Type
2009 2011
Actual 2010 Proposed
Other Fund Revenues Budget Budget Budget
308 Barker Bridge Reconstruction-Fed Grant
Private Development - 58,000 -
Federal Grant Proceeds 6,631,363 1,470,000 -
Transfer from Special Capital Projects Fund 286,370 239,000 -
6,917,733 1,767,000 -
309 Parks Capital Projects
Beginning Balance 1,346,036 518,000 1,346,036
Investment Interest 716 5,000 13,000
State Rec&Conservation Grant Rev 790,000 200,000 500,000
Transfer from the General Fund 1,618,562 97,000 100,000
3,755,314 820,000 1,959,036
310 Civic Facilities Capital Projects
Beginning Balance 5,792,118 5,770,000 4,000,000
Investment Interest 39,845 57,000 40,000
5,831,963 5,827,000 4,040,000
311 Street Capital Improvement 2011+
Beginning Balance - - -
Transfer from General Fund - - 500,000
_ - 500,000
402 Stormwater Management Fund
Beginning Fund Balance 2,381,156 2,771,015 1,900,000
State Grants 26,586 - -
Stormwater Management Fee 1,706,429 1,600,000 1,710,000
Aquifer Protection Fees - - 500,000
Investment Interest 14,295 27,000 22,000
4,128,466 4,398,015 4,132,000
501 Equipment Rental&Replacement Fund
Beginning Fund Balance 900,805 900,000 900,000
Investment Interest 5,273 9,000 9,000
Transfer from General Fund - 10,000 -
906,078 919,000 909,000
502 Risk Management Fund
Beginning Fund Balance 16,734 28,000 -
Investment Interest 107 - -
Employment Security Transfers - 8,000 -
Transfer from General Fund 230,000 222,000 319,000
246,841 258,000 319,000
Total Revenue&Beginning Fund Balance 59,071,387 45,838,065 38,612,060
All Other Funds 56,796,074 54,540,850 61,072,125
Total Revenues 115,867,461 100,378.915 99,684,185
30
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City of Spokane Valley
2011 Budget
Expenditures by Department
General Fund
Council $ 324,298
City Manager 1,055,906
Public Safety 22,179,880
Operations&Administrative
Deputy City Manager 559,940
Finance 1,014,342
Human Resources 236,646
Public Works 892,617
Planning &Community Development
Admin 321,049
Planning 1,023,373
Building 1,215,303
Development Engineering 669,570
Library -
Parks &Recreation
Administration& Maintenance 948,970
Recreation 246,628
Aquatics 429,250
Senior Center 89,653
CenterPlace 1,098,911
General Government 4,618,750
Total General Fund 36,925,086
Other Funds
101 Street Fund 5,383,327
103 Trails and Paths Fund 20,000
105 Hotel/Motel Fund 500,000
120 CenterPlace Operating Reserve Fund -
121 Service Level Stabilization Fund -
122 Winter Weather Reserve Fund 505,000
123 Civic Facility Replacement Fund -
204 Debt Service- LTGO 03 685,000
301 Capital Projects Fund 1,013,598
302 Special Capital Projects Fund 1,021,069
303 Street Capital Projects Fund 8,437,307
307 Capital Grants Fund 55,000
309 Parks Capital Projects Fund 1,959,036
310 Civic Facilities Capital Projects Fund 2,000,000
311 Street Capital Improvement 2011+ 500,000
402 Stormwater Management Fund 2,249,645
501 Equipment Rental & Replacement 209,000
502 Risk Management Fund 319,000
Total All Funds $ 61,782,069
32
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Fund:001 General Fund Spokane Valley
Dept: 011 Legislative Branch 2011 Budget
011 -Council
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 2010
•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.
On August 23rd,a DO TMDL implementation meeting was held with directors from the Washington
Department of Ecology,Idaho Department of Environmental Quality and EPA Region 10 to providing
guidance to stakeholders on the status of the process. Wastewater permits are scheduled to be issued
in draft form Summer of 2010 and become final by Spring 2011. Meeting information is available at
DOE's website.
• 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.
As of 2010,our Laserfiche Repository now includes documents from every department. There are an
estimated 21,412 documents,for a total of 421,071 pages.
• Implement and evaluate regulations specified in the Sprague/Appleway Revitalization Plan as
adopted and amended by the City Council.
Staff conducted 6 public meetings and collected comments regarding zoning and comprehensive
plan changes to the Plan. Several code amendments have resulted from the meetings.
• Develop a Shoreline Master Program to provide appropriate regulatory protection for waters
of statewide significance as required by state statute.
The Shoreline Inventory was completed and reviewed by City Council. Progress on the Shoreline regulations
was made in 2010 with adoption scheduled in 2011.
•Pursue a legislative capital budget request for state funding for the acquisition of parkland
adjacent to Park Street Pool
• The City did not receive funding in 2010 but this item is included in the Legislative Agenda 2011
• 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
Council approved continuing with the current plan and implemented the following items:
• RFP selection process for a long-term contractor will be conducted in early 2011
• Hire one additional full-time Mechanic/Operator
• Monitor future years to see if additional full-tome or part-time staff are needed
• Purchase the Waste Management Facility or other similar facility for street maintenance operations
• Purchase one additional surplus WSDOT truck/plow/sander and one new truck/plow/sander in 2010
•Pursue state funding of a demonstration project that constructs a city hall in accordance with
"living building"standards
• No progress on this goal but will carry over into 2011
36
Fund:001 General Fund Spokane Valley
Dept: 011 Legislative Branch 2011 Budget
011 -Council
Goals for 2011
•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.
• Reevaluate 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.
• Explore a variety of options relevant to a new City Hall
Budget Summary
2011
2009 2010 Proposed
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 $ 126,896 S 126,978 $ 143,718
Supplies 14,435 19,500 7,000
Services&Charges 154,061 175,642 173,580
Interfund Charges - - -
Total Legislative Branch S 295.392 S 322.120 S 324.298
37
Fund:001 General Fund Spokane Valley
Dept: 013 Executive&Legislative Support 2011 Budget
013-City Manager cont.
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 2010
•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.
On August 23rd,a DO TMDL implementation meeting was held with directors from the Washington
Department of Ecology, Idaho Department of Environmental Quality and EPA Region 10 to providing
guidance to stakeholders on the status of the process. Wastewater permits are scheduled to be issued
in draft form Summer of 2010 and become final by Spring 2011. Meeting information is available at
DOE's website.
•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.
As of 2010,our Laserfiche Repository now includes documents from every department. There are an
estimated 21,412 documents,for a total of 421,071 pages.
•Implement and evaluate regulations specified in the Sprague/Appleway Revitalization Plan as
adopted and amended by the City Council.
Staff conducted 6 public meetings and collected comments regarding zoning and comprehensive
plan changes to the Plan. Several code amendments have resulted from the meetings.
•Develop a Shoreline Master Program to provide appropriate regulatory protection for
of statewide significance as required by state statute.
The Shoreline Inventory was completed and reviewed by City Council. Progress on the Shoreline regulations
was made in 2010 with adoption scheduled in 2011.
• Pursue a legislative capital budget request for state funding for the acquisition of parkland
adjacent to 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
• The City did not receive funding in 2010 but this item is included in the Legislative Agenda for 2011
Council approved continuing with the current plan and implemented the following items:
• RFP selection process for a long-term contractor will be conducted in early 2011
• Hire one additional full-time Mechanic/Operator
• Monitor future years to see if additional full-tome or part-time staff are needed
• Purchase the Waste Management Facility or other similar facility for street maintenance operations
• Purchase one additional surplus WSDOT truck/plow/sander and one new truck/plow/sander in 2010
• Pursue state funding of a demonstration project that constructs a city hall in accordance with
"living building"standards
• No progress on this goal but will carry over into 2011
38
Fund:001 General Fund Spokane Valley
Dept: 013 Executive&Legislative Support 2011 Budget
013-City Manager cont.
Goals for 2011
•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.
•Reevaluate 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.
• Explore a variety of options relevant to a new City Hall
Budget Summary
2011
2009 2010 Proposed
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 2.0
Budget Detail(*)
Salaries,Wages,&Benefits S 815,061 $ 922,152 S 900,371
Supplies 3,907 17,400 17,400
Services&Charges 150,609 124,290 138,135
Capital Outlay - - -
Interfund Charges - - -
Total Executive&Legislative Support $ 969,577 S 1,063,842 S 1,055,906
39
Fund: 001 General Fund City of Spokane Valley
Dept: 016 Public Safety 2011 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: $ 1,826,274
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: $ 17,980,558
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: $ 837,661
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: $ 311,783
Fines & Forfeitures State Remittance
Budgeted contract amount: $ 873,000
Communications
Budgeted contract amount: $ 273,004
Interfund Transfers
Budgeted contract amount: $ 77,600
Total $ 22,179,880
40
City of Spokane Valley
2011 Budget
016 - Public Safety
2011
2009 2010 Proposed
Actual Budget Budget
Judicial System:
District Court Contract 899,817 982,937 819,345
Jury Management Contract - - -
Intergovernmental Payments 34,367 - -
Public Defender Contract 434,756 468,172 510,476
Prosecutor Contract 479,294 503,152 400,342
Pretrial Services Contract 61,860 69,125 96,111
Subtotal Judicial System 1,910,094 2,023,386 1,826,274
Law Enforcement System:
Sheriff Contract 15,732,581 16,261,741 16,797,534
Emergency Management Contract 90,538 101,402 90,233
Wages & Benefits 3,560 - -
Operating Supplies 1,496 5,000 2,425
Repair & Maintenance. Supplies 1,954 5,000 2,425
Gas, Oil, &Tires 405 - -
Small Tools & Minor Equipment - 2,000 970
Electricity/Gas 31,736 32,000 33,213
Water 3,118 2,400 2,491
Sewer 669 800 830
Waste Disposal 3,423 2,800 2,906
Copier Maintenance - 500 519
Law Enf. Bldg Maintenance Contract 15,239 74,200 77,012
Contingency 38,849 1,000,000 970,000
Crywolf Charges&Fees 296 - -
ICMA Consultant Srvs 88,820 - -
Subtotal Law Enforcement System: 16,012,684 17,487,843 17,980,558
Jail System:
Jail Contract 428,145 400,000 437,661
Jail - Geiger Corrections Center 509,490 500,000 400,000
Subtotal Jail System: 937,635 900,000 837,661
Other:
Capital Outlays/Communications 258,515 320,119 273,004
Fines & Forfeitures State Remittance 964,841 900,000 873,000
Animal Control Contract 335,537 350,920 311,783
Equip. Purchased w JAG Funds 13,101
Building & Structures 24,005
Building Replacement Costs - 80,000 77,600
IF Transfer:Civic Facil. Replacement 80,000 - -
Subtotal Other: 1,675,998 1,651,039 1,535,387
Total Public Safety 20,536.411 22.062,268 22,179,880
41
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Fund: 001 General Fund Spokane Valley
Dept: 018 Operations &Administrative Services 2011 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.
018.013 - 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 2010
• Facilitated transition to new Council
• Increased communication with citizens
• Facilitated a day-long Budget workshop
• Negotiated and executed new Law Enforcement Interlocal Agreement with Spokane County
and Spokane County Sheriff
• Drafted comparative analysis of City services
• Completed revenue analysis
• Negotiated new jail contract
• Established and implemented plan for public, educational and governmental broadcasting
• Launched new website with expanded information, online customer service features, and
improved usability
• Drafted comprehensive citywide communications plan
• Gained local, regional and national media exposure for Discovery Playground
resulting in usage by hundreds of visitors each day
43
Fund: 001 General Fund Spokane Valley
Dept: 018 Operations &Administrative Services 2011 Budget
018.013- Deputy City Manager Division cont.
Goals for 2011
• Draft and implement a comprehensive Public Information Plan
• Provide media training for authorized spokespersons
• Explore opportunities for economic development
• Involve all departments in implementation of a citywide comprehensive customer service
request and communications plan
• Help complete contract and purchasing procedures
• Propose service contract amendments to ease administration and allow control of costs
• Conduct biannual community survey
• Develop social media policy and train key staff toward implementation
Budget Summary
2011
2009 2010 Proposed
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 1.0 0.0
Office Assistant I 1.0 1.0 1.0
Office Assistant II 1.0 1.0 1.0
Total FTEs 8.0 7.0 6.0
Intern 1.0 1.0 1.0
Budget Detail
Salaries, Wages, & Benefits $ 521,980 $ 547,874 $ 507,410
Supplies 2,134 6,000 2,800
Services & Charges 18,041 66,700 49,730
Capital Outlay - -
Interfund Charges 32,500 - -
Total Deputy City Manager Division $ 574,655 $ 620,574 $ 559,940
44
Fund:001 General Fund Spokane Valley
Dept: 018 Operations &Administrative Services 2011 Budget
018.014-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 2010
• Implemented additional State Auditor suggestions
• Considered Washington Cities Insurance Authority suggestions
• Improved financial statement process and accuracy
• Considered enhanced accounts receivable system to include code enforcement
liens attached to parcels
Goals for 2011
• Consider 2010 audit recommendations
• Improve financial statement process&accuracy
• Fine-tune code enforcement liens as a segment of accounts receivable system
• Review WA. Cities Ins. Authority suggestions
Budget Summary
2011
2009 2010 Proposed
Actual Budget Budget
Personnel- FTE Equivalents
Finance&Admin Services Director 1.0 1.0 1.0
Financial Report Specialist 0.0 1.0 0.0
Accounting Manager 1.0 1.0 1.0
Accountant/Budget Analyst 3.0 3.0 4.0
Accounting Technician 1.0 3.0 2.0
IT Specialist 2.0 2.0 2.0
GIS/Database Administrator 1.0 1.0 1.0
Total FTEs 9.0 12.0 11.0
Intern 1.0 1.0 1.0
Budget Detail
Salaries,Wages, & Benefits $ 758,665 $ 966,473 $ 944,992
Supplies 4,543 11,000 6,700
Services& Charges 48,418 45,900 62,650
Capital Outlay - - -
Interfund Charges - - -
Total Finance Division $ 811,626 $ 1,023,373 $ 1,014,342
45
Fund: 001 General Fund Spokane Valley
Dept: 018 Operations &Administrative Services 2011 Budget
018.016 - 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 2010
• Implemented HR section of City Intranet
• Implemented Collective Bargaining Agreement
• Developed and implemented Employee Training Guidelines
• Planned for and implemented required steps to achieve the AWC WellCity Award
• Prepared for the 2010 WCIA Personnel Audit and Implement Required Changes
• Assumed additional responsibilities in Risk Management and ADA Coordination
Goals for 2011
• Provide support for the City's ADA Self Evaluation and Plan
• Evaluate the City's Unemployment and Labor and Industries programs to reduce labor costs
• Provide City-Wide safety related training as identified in the Accident Prevention Program
• Implement an On-Line Employment Application Process for the City
Budget Summary
2011
2009 2010 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 $ 166,074 $ 180,835 $ 182,500
Supplies 1,229 3,500 1,967
Services & Charges 12,660 64,100 52,179
Capital Outlay - - -
Interfund Charges - - -
Total Human Resources Division $ 179,963 $ 248,435 $ 236,646
46
Fund:001 General Fund Spokane Valley
Dept: 032 Public Works 2011 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 2010
• Designed and constructed funded capital projects.
• Developed the 2011-2016 Six Year Transportation Improvement Plan.
• Submitted grants for various capital projects
• Worked with the County and DOE on final phases of TMDL
Goals for 2011
• Implement approved capital projects.
• Provide planning for development of update Transportation Improvement Plan.
• Prepare and submit grant applications for capital projects.
Budget Summary
2011
2009 2010 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
Maint./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 $ 590,131 $696,230 $ 705,554
Supplies 11,424 50,988 52,108
Services&Charges 70,715 143,455 134,955
Intergovernmental Payments - -
Capital Outlay - 3,120 -
Interfund Charges - - -
Total Public Works $ 672,270 $ 893,793 $ 892.617
47
Fund: 001 General Fund Spokane Valley
Dept: 058 Community Development-Administrative 2011 Budget
Administrative Division
The Administrative Division provides overall management and oversight of the Community
Development Department including the permitting operation, long-range planning, development
engineering, and code compliance and provides staff support through administration of the
department's budget, provides administrative support and department training.
Accomplishments for 2010
• Continued to provide department wide training to facilitate teamwork and efficiency.
• Provided staff support to the Planning Commission.
Goals for 2011
• Prepare and implement customer service training program
• Cross train admin staff to cover Planning Commission
• Keep department website pages up-to-date
• Continue to archive old files
Budget Summary
2011
2009 2010 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 0.5 1.0
Total FTEs 3.0 2.5 3.0
Budget Detail
Salaries, Wages, & Benefits 272,123 282,145 279,534
Supplies 3,374 4,100 4,256
Services& Charges 3,236 21,960 22,259
Intergovernmental Payments 26,937 15,000 15,000
Capital Outlay - - -
Interfund Charges - - -
Total Building Division $ 305,670 $ 323,205 $ 321,049
48
Fund: 001 General Fund Spokane Valley
Dept: 058 Community Development- Dev. Engineering 2011 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 2010
• Completed sidewalk priority plan
• Cross train within division to increase knowledge base and provide better staff coverage.
• Implemented the public education piece of the adoption of new street standards.
• Completed Local Access Street Connection map
Goals for 2011
• Complete Forker Draw floodplain restudy
• Develop revised hydrology for the Glenrose Creek floodplain
• Complete review of acquired right-of-way and border easement documents and develop GIS
layer to graphically display the acquisitions.
Budget Summary
2011
2009 2010 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 0.0
Engineering Technician 2.0 2.5 1.5
Construction Inspector 0.0 1.0 1.0
Office Assistant I 3.0 1.0 1.0
Total FTEs 11.0 8.00 6.00
Budget Detail
Salaries, Wages, & Benefits $ 503,640 $ 668,219 $ 544,990
Supplies 8,403 8,000 8,304
Services & Charges 66,700 70,500 71,276
Intergovernmental Payments 82,504 45,000 45,000
Capital Outlay 1,966 - -
Interfund Charges - - -
Total Building Division $ 663,213 $ 791,719 $ 669,570
49
Fund:001 General Fund Spokane Valley
Dept: 058&059 Community Development-Planning Division 2011 Budget
Community Development
Planning 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 environmentally sensitive areas, administering the State
Environmental Protection Act and reviewing home occupation licenses.
Accomplishments for 2010
• Worked on revisions to the Sprague/Appleway Subarea Plan per City Council direction.
• Planned Action Ordinance for the City Center- On hold .
Waiting for Council direction
• Worked with regional staff on Urban Growth Area Boundaries and complete Joint
Planning Agreements.
• Began the Shoreline Master Program update.
• Began the Bike and Pedestrian Master Plan.
• Completed the annexation process forms for the City of Spokane Valley
in Spokane County.
• Began the ADA Inventory and Plan.
• 2010 Annual Comprehensive Plan amendments
Goals for 2011
• Complete the Shoreline Master Program update
• Complete the Bike and Pedestrian Master Plan
• Complete 2011 Comprehensive Plan updates-including a review of the intent of the
Sprague and Appleway Subarea Plan
• Complete the regional UGA update process in conjunction with Spokane County and
other jurisdictions
• Complete the ADA Inventory and Plan
50
Fund:001 General Fund Spokane Valley
Dept: 058&059 Community Development-Planning Division 2011 Budget
Community Development Services - Planning Division
Budget Summary
2011
2009 2010 Proposed
Actual Budget Budget
Personnel- FTE Equivalents
Senior Planner 2.0 2.0 2.0
Planning Manager 1.0 1.0 1.0
Associate Planner 2.0 2.0 2.0
Assistant Planner 3.0 3.0 2.5
Planning Technician 1_0 1_0 1_0
Total FTEs 9.0 9.0 8.5
Budget Detail
Salaries,Wages, & Benefits $ 763,131 $ 799,406 $ 796,685
Supplies 12,985 10,200 10,588
Services& Charges 200,000 239,600 141,100
Intergovernmental Services 50,344 75,000 75,000
Capital Outlay - - -
Interfund Charges - - -
Total Planning Division $ 1,026,460 $ 1,124,206 $ 1,023,373
51
Fund:001 General Fund Spokane Valley
Dept: 058 Community Development-Building Division 2011 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 codes through technical
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. ROW inspection program provides inspection
services to assure the compliance with the RPCP and the durability and safety of work
done in the public ROW.
Accomplishments for 2010
•Worked to finalize cross connection control inter-local agreements
•Began survey of City sidewalks and facilities for compliance with ADA
•Reviewed and implemented the State Building Code
•Completed major abatements,brought 262 properties into compliance(half yr)
•Reviewed,issued and inspected 2198(half yr)permits
Goals for 2011
•Complete cross-connection inter-local agreement with all water districts serving the City
complete survey of City ROW for ADA compliance
• Evaluate and adjust permitting processes for maximum efficiency and effectiveness
•Complete one abatement not funded in 2010
• Identify and implement regional partnering opportunities with Spokane and Spokane
County
•Work with local builders and building departments to influence state processes impacting
the construction sector
Budget Summary
2011
2009 2010 Proposed
Actual Budget Budget
Personnel-FTE Equivalents
Building Official 1.0 1.0 1.0
Building Inspector ll 3.0 4.0 3.0
Code Enforcement Officer BP 2.0 2.0 2.0
Construction Inspector 2.0 1.0 0.0
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) 2.0 1.0 1.0
Office Assistant II 0.0 1.0 1.0
Total FTEs 15.0 14.75 12.75
Budget Detail
Salaries,Wages,&Benefits $ 952,045 $ 1,100,070 S 999,983
Supplies 24,213 39,000 40,479
Services&Charges 40,172 98,650 101,441
Intergovernmental Payments 42,275 65,000 65,000
Capital Outlay - - -
Interfund Charges - 4,000 8,400
Total Building Division $ 1,058,705 S 1,306,720 $ 1,215,303
52
Fund: 001 General Fund Spokane Valley
Dept: 076 Parks & Recreation 2011 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 2010
• Completed construction of Discovery Playground.
• Completed design for Greenacres Park
• Implemented new customer reservation software program
• Developed maintenance agreement to add Discovery Playground to existing contract
• Began working with State Parks on revised Centennial Trail maintenance agreement
Goals for 2011
• Complete construction of Greenacres Park
• Construct new picnic shelter at Terrace View Park
• Renovate turf& irrigation at south Mirabeau Point Park
• Begin development of a dog park
• Develop and finalize Centennial Trail maintenance agreement
Budget Summary
2011
2009 2010 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 $ 172,408 $ 180,704 $ 199,420
Supplies 7,877 62,000 59,100
Services & Charges 710,771 731,652 677,250
Intergovernmental Services 8,796 10,000 10,000
Capital Outlay - - -
Interfund Charges - 3,200 3,200
Total Parks Administration $ 899,852 $ 987,556 $ 948,970
53
Fund: 001 General Fund Spokane Valley
Dept: 076 Parks& Recreation 2011 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 2010
• Continued to provide Recreation Programs for a variety of ages
• Developed Recreation Programming interlocal agreement with City of Spokane and Spokane County
• Hosted Environmental Special Event"Spring into Action"at Valley Mission Park
• Facilitated developed of new Parks& Recreation website
• Expanded program marketing
• Developed partnerships with surrounding school districts to promote student volunteerism with our
Department
Goals for 2011
• Expand program marketing to social media sites
• Increase partner programs with Liberty Lake, Spokane County and the City of Spokane
• Hold a summer theatre camp
• Solicit sponsorships for the summer outdoor movies
Budget Summary
2011
2009 2010 Proposed
Actual Budget Budget
Personnel- FTE Equivalents
Recreation Coordinator 1.0 1.0 1.0
Budget Detail
Salaries, Wages, & Benefits 129,226 $ 132,452 $ 145,365
Supplies 4,177 11,490 10,943
Services& Charges 41,909 86,352 82,720
Interfund Charges 5,906 7,552 7,600
Capital Outlay - - -
Total Recreation Division $ 181,218 $ 237,846 $ 246,628
54
Fund:001 General Fund Spokane Valley
Dept: 076 Parks& Recreation 2011 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 2010
• Worked with the"Make a Splash"campaign to increase scholarship funding
• Developed rental package for swimming pools
Goals for 2011
• Continue to seek increased funding for scholarships for open swim and swimming lessons
• Maintain full summer swimming program
Budget Summary
2011
2009 2010 Proposed
Actual Budget Budget
Budget Detail
Supplies $ 837 $ 500 $ 3,000
Services& Charges 351,681 422,050 426,250
Intergovernmental Services - - -
$ 352,518 $ 422,550 $ 429,250
Total Aquatics Division
55
Fund:001 General Fund Spokane Valley
Dept: 076 Parks& Recreation 2011 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 2010
• Continued to enhance resource and referral information for seniors in the community by hosting a
resource fair in March
• Expanded the use of the Wellness Center
• Continued to be a host agency for WSU Nursing students who offer health screenings
Goals for 2011
• Offer resource and referral Fair to provide information to the senior population
• Provide training options for front desk volunteers
• Offer day bus trips in conjunction with area senior centers
•Advertise and offer activities and trips through other senior centers
• Continue to work with the Board of Directors regarding their training and educational opportunities
Budget Summary
2011
2009 2010 Proposed
Actual Budget Budget
Personnel- FTE Equivalents
Senior Center Supervisor 1.0 1.0 1.0
Budget Detail
Salaries, Wages, & Benefits $ 65,769 $ 69,903 $ 74,953
Supplies 2,615 6,600 5,100
Services&Charges 6,519 8,300 9,600
Capital Outlay - 700 -
Total Senior Center Division $ 74,903 $ 85,503 $ 89,653
56
Fund:001 General Fund Spokane Valley
Dept: 076 Parks&Recreation 2011 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 2010
• Created outside facilities for wedding packages which included a wedding gazebo and courtyard area
outside the Great room
• Continued to develop relationship with Spokane Regional Convention and Visitors Bureau and local
hotels and motels to assist in meeting tourism objectives
• Entered into a nonexclusive food services contact with Red Rock catering in order to become full service
for our corporate customers
Goal for 2011
• Create an updated marketing plan for the next five years. This marketing plan will help create name
recognition for CenterPlace and develop more corporate reservations
• Develop a list of meeting planners to promote CenterPlace through target marketing
• Utilize CenterPlace marketing materials to promote tourism to Spokane Valley
Budget Summary
2011
2009 2010 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 2.0 0.0
Maintenance Worker 2.0 2.0 2.0
Total FTEs 5.0 7.0 5.0
Budget Detail
Salaries,Wages, & Benefits $ 323,573 $ 358,575 $ 367,082
Supplies 58,853 90,540 70,952
Services&Charges 394,488 389,463 336,877
Interfund Charges 358,911 354,000 324,000
Total CenterPlace Division $ 1,135,826 $ 1,192.578 $ 1,098,911
57
Fund:001 General Fund Spokane Valley
Dept: 090 General Government 2011 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
2009 2010 2011
Actual Budget Budget
Budget Detail
General Citywide Costs
Accounting&Audit Services $ 90,135 $ 130,000 $ 95,000
Advertising - 30,000 -
Merchant Charges(Bankcard Fees) 24,707 - 25,000
Business Registrations - 5,000 -
Copier 25,907 40,000 20,000
Economic Development-Site Selector - 15,000 15,000
Election Costs 26,843 80,000 30,000
Employee Recognition Safety&Bicycle Safety 5,447 10,000 8,000
Equipment Repair&Maintenance 5,000 30,000
Gas,Oil, &Tires 4,000 -
General Operating Leases:Computers 26,159 33,000 60,000
IT Support-Network 152,239 100,000 160,000
Miscellaneous 29,442 20,000 15,000
Office and Operating Supplies 20,687 15,000 20,000
Office Supplies - 11,000 -
Other Governmental Services 1,520 - 5,000
Postage 18,886 18,000 20,000
Printing and Binding 1,632 7,500 5,000
Registrations 1,135 - 2,000
Small Tools and Minor Equipment - 60.000 -
Software Licenses and Maintenance 98,753 44,500 100,000
Telephone/DSL Charges 21,985 45,000 25,000
Vehicle Rental 10,106 10,000 12.000
Taxes&assessments 6,589 - 7,000
Cry Wolf - - 20,000
Web Site Services - 10,000 -
lnterfund
Interfund Risk Management Payment 230,000 275,000 319,000
Interfund Loan to Street Fund(winter weather reserve) 355,000 - -
Interfund Transfer to Street Capital 2011+ - - 500,000
Interfund Transfer to full paveback-Fund 303 - - 1,500,000
Interfund Transfer to Parks Capital Fund 123,000 100,000 100,000
Facilities
Facility Repairs&Maintenance 960 5,000 5,000
Computer Software/Hardware - 100,000 -
Computer Software/Hardware Replacement - - -
Office Furniture&Equipment 72,884 25,000 65,000
Energy Conservation Improvement - 111,350 50,000
ADA Inventory - 50,000 -
City Hall Leasing Costs:
City Hall Rent 451,268 462,000 465,000
Leasehold Improvements - 12,000 -
58
Fund:001 General Fund Spokane Valley
Dept: 090 General Government 2011 Budget
090-General Government
Budget Summary-continued
Outside Services
Alcohol Treatment 21,003 26,000 23,000
City Economic Development 1,625 10,000 3,000
Community Survey - 10,000 -
Memberships-SRTC - 34,300 -
Records Management 93,624 300,000 100,000
Requests from Outside Agencies-Economic Development 100,580 80,000 114,000
Requests from Outside Agencies-Social Services 42,074 62,500 45,000
Spokane County Air Pollution Authority 115,998 120,000 117,000
Voter Registrations 61,171 60,000 62,000
Contingency&Reserves
Reserve for Revenue Adjustments - 192,000 -
Estimated Ending Fund Balance - - -
Transfer-Capital Projects - - -
Broadcasting Council meetings - - 46,000
PERS Set Aside - - 100,000
Contingency - 500,000 330,750
S 2,231,359 $ 3,228,150 S 4,618,750
"Estimated ending balance of S18,599,813 was removed from 2010 budget
59
Fund: 101 Street Fund Spokane Valley
Dept: 042 2011 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 2010
• Updated the 2009 Street Master Plan.
•Optimized traffic signals on selected corridors.
• Applied for grants and work with various schools to install flashing beacons at crosswalks.
• Renewed Contracts with private contractors for street maintenance services.
• Developed and implemented a Bridge Maintenance program.
•Completed LED traffic signal upgrades supported by funds from Federal Energy Efficiency
and Conservation Block Grant Program.
• Implemented an emergency winter operations program for snow and ice removal.
Goals for 2011
• Update the 2010 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.
•Continue with the development and implementation of a winter operations program.
Budget Summary
2011
2009 2010 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 1.5
Assistant Engineer-Traffic/Planning 1.0 2.0 1.0
Senior Engineer(Planning/Grants) 0_4 0.0 0_0
Total FTEs 4.4 5.0 4.5
Budget Detail
Salaries,Wages, &Benefits $ 349,813 $ 455,868 $ 433,931
Supplies 45,939 69,200 72,200
Services&Charges 2,411,807 3,670,792 3,805,792
Capital Outlay 203,405 762,050 45,000
Intergovernmental Payments 188,479 947,000 947,000
Interfund Charges and End Fund Bel 1,713,420 1,494,140 79,404
Total Street Fund $ 4,912,863 * $ 7,399,050 $ 5,383,327
Ending fund balance was added to this page.
60
Fund: 103 Trails & Paths Fund Spokane Valley
Dept: 103 2011 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.
$20,000
Fund: 105 Hotel/Motel Fund Spokane Valley
Dept: 105 2011 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
2011
2009 2010 Proposed
Actual Budget Budget
Budget Detail
Tourism Promotion $ 462,165 $ 380,000 $ 500,000
Interfund Transfers - 20,000 -
Total Hotel/Motel Fund $ 462,165 $ 400,000 $ 500,000
61
Fund: 120 CenterPlace Operating Reserve Fund Spokane Valley
Dept: 120 2011 Budget
120 - CenterPlace Operating Reserve Fund
The CenterPlace Operating Reserve Fund was established to provide an emergency
revenue source for the recently completed facility.
Budget Summary
2009 2010 2011
Actual Budget Budget
Budget Detail
Reserve for CenterPlace Operations - $ 350,000 $ -
Fund: 121 Service Level Stabilization Reserve Fund Spokane Valley
Dept: 121 2011 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
2009 2010 2011
Actual Budget Budget
Budget Detail
Reserve For Service Level Stabilization $ - $ 5,400,000 $ -
62
Fund: 122 Winter Weather Reserve Fund Spokane Valley
Dept: 122 2011 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
2011
2009 2010 Proposed
Actual Budget Budget
Budget Detail
Reserve for Winter Weather $ - $ 505,000 $ 505,000
Fund: 123 Civic Facility Replacement Fund Spokane Valley
Dept: 122 2011 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
2011
2009 2010 Proposed
Actual Budget Budget
Budget Detail
Reserve for Facility Replacement $ - $ 1,240,000 $ -
63
Fund: 204 Limited Tax General Obligation - Debt Service Fund Spokane Valley
Dept: 204 2011 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
2011
2009 2010 Proposed
Actual Budget Budget
Budget Detail
Debt Service on Mirabeau Bonds $ 419,824 $ 440,000 $ 460,000
Debt Service on Street Bonds 186,253 210,000 225,000
Total Debt Service Fund $ 606,077 $ 650,000 $ 685,000
64
Fund: 301/302 Capital Projects & Special Capital Projects Funds Spokane Valley
2011 Budget
301/302 - Capital Projects & 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
2011
2009 2010 Proposed
Actual Budget Budget
301 - Capital Projects Fund
Transfer to Capital Grants Projects (303) $ 1,001,137 $ 1,843,000 $ 901,095
Transfer to Debt Service (204) 101,533 105,000 112,500
Transfer to Parks (309) - - -
Transfer to Capital Grants (307) - - -
Transfer to Barker Bridge Fund (308) - - -
Total Capital Projects Fund $ 1,102,670 $ 1,948,000 $ 1,013,595
302 - Special Capital Projects Fund
Transfer to Capital Grants Fund (307) $ - $ 68,000 $ 11,176
Transfer to Barker Bridge Fund - 239,000 -
Transfer to Street Capital Projects (303) 985,625 200,000 897,393
Transfer to Debt Service (204) 114,264 105,000 112,500
Total Special Capital Projects Fund $ 1,099,889 $ 612,000 $ 1,021,069
65
Fund:303 Street Capital Projects Fund Spokane Valley
2011 Budget
303-Street Capital Projects 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
2011
2009 2010 Proposed
Actual Budget Budget
Budget Detail
Road Design&Construction Projects
16th Avenue-Project 2 S 13,885 $ - S -
24th Ave-Sullivan to 22nd 8,461 - -
Argonne Road-190 to Trent 797 576,000 581,886
Broadway Ave Rehabilitation Proj#2 637,149 - -
Broadway @ Argonne&Mullan PCC,(PE, R1r - - 271,000
Broadway Avenue Safety Project Pines-Park 857 834,000 834,000
Broadway/Sullivan Intersection PCC 39,555 1,230,000 -
STEP Projects 2,877,287 300,000 1,900,000
Evergreen/Sprague Intersection PCC 700,613 - -
Indiana/Sullivan Intersection PCC 3,262 1,342,000 1,171,200
Indiana Avenue Extension-3600'e/o Sullivar 61,641 1,874,000 200,000
Mission-Flora to Barker PE - - 488,000
Park Road-#2-8th to Appleway 39,743 - -
Park Road-#2(PE Only)-Broadway to India 123,639 246,000 35,000
Pines(SR27)ITS Improvement SRTC 06-26 841 - 1,843,221
Pines/Mansfield,Wilbur Rd.to Pines 1,581,541 - 450,000
Pines/Sprague Intersection PCC 881,570 - -
Rockwell II 234,681 - -
Sprague Resurface-E'green to Sull.ADA 56,021 1,944,000 -
Sprague Resurface-E'green to University 2,610,279 - -
Sprague/Conklin Signal 5,255 - -
Sprague/McDonald PCCP Intersection 659,716 - -
Sullivan Euclid PCC PE, ROW - - 163,000
Misc. Road Projects 11,495 298,000 -
Sullivan/Sprague PCC 36,220 1,678,000 -
WSDOT Urban Ramp Projects 323,449 - -
Contingency - 250,000 500,000
Road Preservation Projects
Other Preservation Projects - - -
Road Paveback(Septic Elimination)
Misc. Road Paveback Projects 22,243 - -
Total Street Capital Projects Fund $ 10,930,200 $ 10,572,000 S 8,437,307
66
Fund: 304 Mirabeau Point Capital Project Fund Spokane Valley
Dept: 304 2011 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 2010 2011
Actual Budget Budget
Budget Detail
Transfer to Civic Facility Replacement Fund $ 363,722 $ - $ -
Reserve for Replacement - - -
Construction in Progress - - -
Total Mirabeau Point Project Fund S 363.722 $ - $ -
Fund: 306 CD Block Grant Fund Spokane Valley
Dept: 306 2011 Budget
306 -CD Block Grant Fund
Budget Summary
2009 2010 2011
Actual Budget Budget
Budget Detail
Transfer to Street Capital Projects (303) $ - $ 300,000 $ -
Transfer to Capital Grant Fund - - -
Total CD Block Grant Fund S - $ 300,000 $ -
67
Fund: 307 Capital Grants Fund Spokane Valley
Dept: 307 2011 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
2011
2009 2010 Proposed
Actual Budget Budget
Budget Detail
44th Ave Pathway: Woodruff Rd. to Sands Rd. $ 29,932 $ - $ 5,000
Appleway Blvd-Tschirley Road to Hodges 129,736 - -
Appleway/Sprague/Dishman ITS 190-Dishman-066 155,916 - -
Argonne Road Overlay- Indiana to Montgomery - - -
Broadway Avenue Inlay: 1-90 EB Ramps to Park Rd. 59,364 - -
Broadway Fancher PCC -067 634,979 - -
Broadway Ave- Moore to Flora 319,790 2,465,000 50,000
Contingency - - -
Signal Controller Upgrades (SRTC 06-22) 46,950 - -
Sprague Ave ADA 55,930 - -
Sprague/Bowdish PCC Intersection (415) - -
Sullivan Road PCC: Mission to 1-90 EB Ramps - - -
Total Capital Grants Fund $ 1,432,182 $ 2,465,000 $ 55,000
Fund: 308 Barker Bridge -Federal Grant Fund Spokane Valley
Dept: 308 2011 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
was funded by BRAC grant proceeds and City match cost approximately$11,600,000 over the
course of the several years.
Budget Summary
2011
2009 2010 Proposed
Actual Budget Budget
Budget Detail
Barker Road Bridge Reconstruction $ 6,917,733 $ 1,767,000 $ -
68
Fund: 309 Parks Capital Projects Fund Spokane Valley
Dept: 309 2011 Budget
309 - Parks Capital Prolects Fund
The Parks Capital Projects Fund is specifically designated for Parks and Recreation Capital
improvements.
Budget Summary
2011
2009 2010 Proposed
Actual Budget Budget
Budget Detail
Park Land Acquisition - $ 225,000 $ -
Terrace View Shelter - 80,000 80,000
Greenacres - 300,000 1,559,036
Contingency - 15,000 120,000
Swimming Pools 706,792 - -
Various Improvements 5,409 - 200,000
Valley Mission Park 232,857 - -
Discovery(Universal) Park 1,463,504 200,000 -
Total Parks Capital Project Fund 2,408,562 820,000 1,959,036
Fund: 310 Civic Facilities Capital Projects Fund Spokane Valley
Dept: 310 2011 Budget
310 -Civic Facilities Capital Protects Fund
The Civic Buildings Capital Projects Fund is an allocated reserve of monies specifically
designated for future construction of Civic Facilities. The 2011 costs are for full width paveback
above newly installed county sewer lines and street capital projects.
Budget Summary
2011
2009 2010 Proposed
Actual Budget Budget
Transfer to General Fund - - 2,000,000
Total Civic Buildings Capital Fund $ 3,363 $ 5,827,000 $ 2,000,000
69
Fund: 311 Street Capital Improvement 2011+ Spokane Valley
Dept: 311 2011 Budget
311 -Street Capital Improvement 2011+
This Fund will be used only with specific authorization from City Council.
Budget Summary
2011
2009 2010 Proposed
Actual Budget Budget
Budget Detail
Street Capital Improvement 2011+ $ - $ - $ 500,000
Total Street Capital Improvement Fund - - 500,000
70
Fund:402 Stormwater Management Fund Spokane Valley
Dept: 402 2011 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 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 vactoring 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.
Goals for 2011
• Comply with all applicable NPDES Phase II Stormwater Permit requirements for 2011.
• Begin Underground Injection Control(UIC)Assessment and Testing Program (Must be completed by 2013).
• Develop multi-year Stormwater CIP and Retrofit Program.
• Design and seek property acquisition of a vactor liquid decant facility. possibly start construction.
• Provide input to Ecology's Stormwater permit renewal for the City 2012.
Budget Summary
2011
2009 2010 Proposed
Actual Budget Budget
Personnel- FTE Equivalents
Engineer 1.0 1.0 1.0
Engineering Technician II 1.0 1.0 1.0
Assistant Engineer 1.0 1.0 1.0
Maintenance/Construction Inspector 1.0 1.0 1.5
Total FTEs 4.0 4.0 4.5
Budget Detail
Salaries,Wages, & Benefits $ 291,003 $ 402,590 $ 418,000
Supplies 22,131 29,980 43,100
Services&Charges 747,262 1,498,405 1,341,905
Intergovernmental Services 27,676 46,640 46,640
Capital Outlays 20,355 403,600 300,000
Interfund Transfers 759,994 2,016,800 100,000
Total Stormwater Fund $ 1,868,421 $4,398,015 $2,249,645
71
Fund: 501 Equipment Rental & Replacement Fund Spokane Valley
2011 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 2011
• Combine this fund in the General Fund with funding intact.
Budget Summary
2011
2009 2010 Proposed
Actual Budget Budget
Budget Detail
Computer replacement lease $ - $ 35,000 $ -
Software/Hardware replacement - 37,000 -
Vehicle Replacement - 22,000 -
All other - 825,000 209,000
Total ER&R Fund S - $ 919,000 $ 209,000
72
Fund: 502 Risk Management Fund Spokane Valley
Dept: 502 2011 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.
Budget Summary
2011
2009 2010 Proposed
Actual Budget Budget
Budget Detail
Services & Charges $ 234,748 $ 258,000 S 319,000
Total Risk Management Fund S 234,748 $ 258,000 $ 319,000
73
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2010 Work Force Comparison:
29 Washington Communities with Population of
100,000 or less
CITY POPULATION FULL-TIME PART-TIME
Kent 88,760 768 29
Bellingham 77,550 763 32
Yakima 85,040 706 15
Renton 86,230 669 16
Redmond 53,680 622 24
Kennewick 68,570 318 7
Olympia 45,500 515 18
Richland 48,580 464 30
Kirkland 49,620 414 40
Auburn 68,270 408 3
Lynnwood 36,160 365 21
Bremerton 36,190 356 21
Federal Way 88,760 310 22
Pasco 56,300 280 10
Marysville 58,040 249 10
Lakewood 58,840 234 9
Shoreline 54,580 128 15
Longview 36,100 287 11
Puyallup 38,900 285 18
Bothell 33,430 269 11
Walla Walla 31,770 267 11
Edmonds 40,900 205 6
Lacey 40,130 244 7
Mount Vernon 31,020 197 49
Wenatchee 31,120 184 3
Spokane Valley* 90,210 88 19
Sammamish 41,070 74 6
Burien 31 ,730 49 12
University Place 31,550 44 5
AVERAGE _ 337 17
Source: Association of Washington Cities Survey: 2010 Full Time
8/24/2010
*
76
Appendix A
EMPLOYEE POSITION CLASSIFICATION
MONTHLY SALARY SCHEDULE
2011 Salary Schedule
Effective 1/1/2011
Position Title Grade 2011 Range
City Manager Unclassified
Deputy City Manager 21-22 8,671.50 - 12,352.28
City Attorney 21 8,671.50 - 11,117.15_
Community Development Director 21 8,671.50 - 11,117.15
Finance Director 21 8,671.50 - 11,117.15
Public Works Director 21 8,671.50 - 11,117.15
Parks and Recreation Director 19 7,023.77 - 9.005.65
Human Resources Manager 18 6,322.20 - 8,104.68
Planning Manager 18 6.322.20 - 8.104.68
Building Official 18 6,322.20 - 8,104.68
Senior Engineer-Capital Projects, Development 18 6.322.20 - 8,104.68
Deputy City Attorney 18 6,322.20 - 8.104.68
Senior Engineer-Traffic, CIP Planning/Grants 17 5.689.67 - 7,293.90
Accounting Manager 17 5,689.67 - 7,293.90
City Clerk 16 5,120.19 - 6,564.10
Engineer 16 5,120.19 - 6.564.10
Senior Plans Examiner 16 5,120.19 - 6,564.10
Public Works Superintendent 16 5.120.19 - 6.564.10
Senior Administrative Analyst 16 5,120.19 - 6.564.10
Senior Planner 16 5,120.19 - 6,564.10
Associate Planner 15 4,608.80 - 5,908.10
CenterPlace Coordinator 15 4,608.80 - 5.908.10
Assistant Engineer 15 4,608.80 - 5.908.10
IT Specialist 15 4.608.80 - 5,908.10
Engineering Technician II 15 4,608.80 - 5.908.10
GIS/Database Administrator 15 4,608.80 - 5.908.10
Human Resource Analyst 14 4,148.18 - 5,317.70
AccountanUBudget Analyst 14 4.148.18 - 5,317.70
Administrative Analyst 14 4,148.18 - 5.317.70
Assistant Planner 14 4,148.18 - 5,317.70
Building Inspector II 14 4,148.18 - 5.317.70
Plans Examiner 14 4,148.18 - 5,317.70
Public Information Officer 14 4.148.18 - 5,317.70
Engineering Technician I 14 4,148.18 - 5,317.70
Senior Permit Specialist 14 4,148.18 - 5.317.70
Maintenance/Construction Inspector 13-14 3.733.05 - 5,317.70
Recreation Coordinator 13-14 3.733.05 - 5,317.70
Customer Relations/Facilities Coordinator 13 3.733.05 - 4,785.73
Code Enforcement Officer 13 3,733.05 - 4,785.73
Building Inspector I 13 3.733.05 - 4,785.73
Planning Technician 13 3,733.05 - 4,785.73
Deputy City Clerk 12-13 3.360.98 - 4,785.73
Senior Center Specialist 12-13 3,360.98 - 4,785.73
Human Resources Technician 12-13 3.360.98 - 4.785.73
Administrative Assistant 11-12 3,023.95 - 4,307.05
Permit Specialist 11-12 3.023.95 - 4,307.05
Accounting Technician 11-12 3,023.95 - 4,307.05
Maintenance Worker 11-12 3,023.95 - 4,307.05
Office Assistant II 10-11 2,721.38 - 3,876.55
Custodian 10 2,721.38 - 3,488.08
Office Assistant I 9-10 2,449.55 - 3,488.08
•The pay grades for positions not represented by the Union are 2.5%lower than reflected above as they will not be
increased by the 2.5%COLA on January 1,2011
77
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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.
80
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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