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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 f 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 • 2011 City of Spokane valley • ,.... 1:.. • • . .• • • N.- ; Ot;: . , e •• • s • • • s;•., - • • Aso . - • . ■ \;.` • -• • -k • , • ' -•4r • • , 7, • s •, , ,• ; 'AM 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 ♦♦♦♦♦♦♦♦♦♦♦♦ -s••••••••••••♦♦♦♦♦♦♦♦♦♦♦♦♦♦♦♦♦♦♦♦i��♦♦♦♦♦♦♦♦♦♦♦• • • • • • ••• • $ }#b' 1F ;: • • • • • •1 7i4617 ii'' t ()I • • • • r: t • • • • Illit' • •• •• • • CITY OF SPOKANE VALLEY • • • • • •• • City Council Members • •• • • Thomas • Towey, Mayor • • Position#7 • • • Gary Schimmels, Deputy Mayor • • Position#4 • • • • •• • Brenda Grassel Dean Grafos • • Position#1 Position#2 • • • • • • Rose Dempsey Bob McCaslin • Position#3 Position#5 • •• • • William Gothmann • • Position#6 • • Staff • • • • • • Mike Jackson, City Manager • • • • Vacant, Deputy City Manager • • • • • • Ken Thompson, Finance Director • • • • • Kathy McClung, Community Development Director • • • • • • Mike Stone, Parks & Recreation Director • • • • Neil Kersten, Public Works Director • • • • • • Cary Driskell, Acting City Attorney • • • • Christine Bainbridge, City Clerk • • • • • • • • • • • ••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••• 1 • • • • • • • • • • • This page intentional) • blank • • •• • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • ••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••• 2 CITYok ne alle ® y 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 3 • 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: 4 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. 5 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 6 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. 8 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 9 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. 11 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 N a L N c O a) • 3 p !1 C t C C LL Ol N p a) >• \ 06 " un , VI CL c• CC l0 N c -p M a) nj C G N IN. LL N c, L N y V1 N CD N N a) V L --• O MI N N O C c O co Lc) O O oa CO N VI i up m O O 4" m • rI x V -- o V r to N 0 N x co GJ ri O. 0 a v a C C co m Co vi Ca l• T7 C C C (ct- "4 u_ LL C ao j o m L M y (NI C `n a) (a E C al aJ ao CD C , C ^ Cy 2 C V1 > U • . Q) L- °' 11 v > O co CU 00 o C v ,—C 'a 0 0 rn O § t0., c co Z T, d m VI al 3 (0 O U LL 4 rl w co C . 0 U a N Y Q CD U c C N LL C U LL LS c C Li In 0 Li, LL LO Y 2 co 4, 0 d .1r) v 0 N Y 0 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 Acre NO CD- N / = 1r •, 31 • 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 v :1?".. a) > o !O U a1 N_ X W e C > m Q al f(6 a,25 cf N d C y O -1C 7 ` j ' y N O. v Q N d C 7 N E c L 0 n in U O h. 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CO ' V 6) CO CO CO (0 0) a1 ' V CO ' 0) O ' CO N " M O h V N CO 66 CO 6) V 6) CO 1- N a) N V O O Cr CO O I- 61 6) V 6) c) N- CD Cr, a c 6) CO 0) I- N I- 0) CO r- r- CO I- Ca a) O m C CA E CL O I Q)O C C E m W c a) Q) _c o c CD x D N E c m .� m a) c m COW Qi" a) o m a) c c c C C) m at) Z'.15 U Y U m m E u '0 2 u) < a > m c a) Q o -o > > m c 3 c CO o 06 c_ C .a aoi cC u) w is _o C7 H c V) o a m E ' E c -o > o Y O 3 c c m n (O (a O @ a) c 7 U "O 09 'O a) C6 a) o- a) a) CL N N — 0 ii 2 — � Q a. m 0 m ` a cC Q (n U c �'�I a .5 a`mi _1 _1a0 Q CL = a 0 c a) CO 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 I To O U C C QU o U U 111 m c N w C C C LV C O 3 'm 0 as g J - fA C 2 o -0 W A - a) d a1 Q To K W m CD V.0 C C CO O RS I 0 O O Q O CO V 4-' O U - U N • (n U V -0 3 CO r .O U O U N N No 2 a � a m ' c = a� c 0 aCa0 O U II0E. %� c 0 i; 0 5 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 • 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 CA CO N O 00 CO NI= N • r 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 c.,1:4 j r - ` ` 0. -2 a 8. . . . , \ }. ƒ// / \ . . . f t., �\ ) . . . \ \// \ \\ j § E . §/7 \ \ \ \ k ^6i - ( \ / ;)\ 'i�\g \ \ � - - \ j . . . 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C C :a a) u) N p a) CS ,- c a a) z., oc o_ a3 E 0 E 'Enc — C c> c c c +- Y o t oJ '- oii2 c < wda °� acv) U � 3 m " o m .`0 'c u) a) E = a� a) a) ra c a) o N °) w O a. _ a. cn co a `�) 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 M O O O M CD M w N. 0 0 ' ' O N CD N fc4 1- O) O O CO O t0 CD E CO O CO 0 CO Tr a- 0 .- N u) C U) U) W EA EA EA EA EA EA EA EA H CO O O O M O M CD 4. ti N. 0 1 1 CD N CD ti _M al U) N O O - O ti O - O CO to O V CO N N e- M e- C6 u W EA EA EA EA EA EA EA EA CO ++ N 00 00 1 . 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C N ° U CD U CO N N Z' C u u> U U 0 C CCO ,U W C a to N c6 ,O d N 'Oc O c C j a o E C m Z c (� a > d rn a) a n Ca E a E > (a U C C C c O C a) co 0 C` (o ca a) N @ 0 CC 0 x C a) C C C 0 C) C Co CO CS C) co C a) 0 U v (na0 )LW (/) LU � E E c..) a) _J waoiE = aC> oD- ma. CC ¢ (nUH (/) CD co Z C w C To co co 0 0 H C7 0 Z J 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 81 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. 82